• The Regulations are due to come into force on 6 April and mean that employers with at least 250 employees must calculate and report the difference between men’s and women’s average hourly pay.

    The guidance looks at what the gender pay gap is, there is reference to particular industry sectors such as finance, energy, construction, public administration, support services and health and social work and it explains how gender pay reporting should be carried out, detailing the following five steps which employers should take:

    • extract the ‘essential information’, i.e. the pay, bonuses and weekly working hours of its male and female employees
    • carry out the necessary calculations, in order to assess the (mean and median) gender pay gap
    • make a supporting statement to confirm that the published information is accurate
    • publish the gender pay information; and
    • implement plans to manage the gender pay gap, for instance, developing initiatives to encourage female mentoring and development.

    The first four of these steps are required by the new Regulations and the fifth step, whilst not a requirement, is considered to be best practice.

    Find out more on the ACAS website and download their gender pay reporting guidance.

    This content is correct at time of publication

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