Gender Pay Gap Reporting

The Gender Pay Gap Information Act 2021 was signed into law in Ireland on 13 July 2021 and created the legislative basis for gender pay gap reporting in Ireland. The regulations under the Act came into operation on 31 May 2022.

Organisation who employee 250 employees or more are required to publish their gender pay gap within six months of their chosen snapshot date in June 2022.

The employee threshold will reduce to 150 employees or more in 2024 and will reduce further to 50 employees or more for 2025 onwards.

Gender Pay Gap reporting requires organisations to report their hourly gender pay gap across a range of metrics. For 2022, the report must be published on the organisation’s website and the published results must continue to be readily available to the public for at least three years.

What is the employer required to report?

Organisations are required to produce a report, which must be published on their website, within 6 months of the June 2022 snapshot date, providing the following details:

• The percentage difference between the mean hourly remuneration of male employees compared to that of female employees;
• The percentage difference between the median hourly remuneration of male employees compared to that of female employees;
• The percentage difference between the mean bonus remuneration of male employees compared to that of female employees;
• The percentage difference between the median bonus remuneration of male employees compared to that of female employees;
• The percentage difference between the mean hourly remuneration of part-time male employees compared to that of part-time female employees;  
• The percentage difference between the median hourly remuneration of part-time male employees compared to that of part-time female employees
• The percentage of all male employees who were paid bonus remuneration and the percentage of all female employees who were paid such remuneration;
• The percentage of all male employees who received benefits in kind and the percentage of all female employees who received such benefits;
• The percentage difference between the mean hourly remuneration of male employees on temporary contracts and that of female employees on such contracts;
• The percentage difference between the median hourly remuneration of male employees on temporary contracts and that of female employees on such contracts;
• The respective percentages of male and female employees who fall within each of

  1. the lower remuneration quartile pay band,
  2. the lower middle remuneration quartile pay band,
  3. the upper middle remuneration quartile pay band, or
  4. the upper remuneration quartile pay band,

In addition, where any pay gaps are identified, employers are required to provide reasons for this gap and the steps being taken, or proposed to be taken, to address these pay gaps.
 

Mark Hynes
mhynes@bdo.ie

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