Do companies in a group structure have to report their gender pay gap information separately?

Yes, companies within a group structure must report their gender pay gap information separately. The requirement is for each separate legal entity to report its figures, provided that it has at least 250 employees. There is no option under the Equality Act 2010 (Gender Pay Gap Information) Regulations 2017 (SI 2017/172) for employers to comply with the duty by reporting on a group basis or by a parent company reporting on behalf of its subsidiaries.

In its response to the consultation on the draft Regulations, the Government explained that it has adopted this approach with the intention of encouraging senior leaders within each employer to have "a strong sense of ownership of the published figures and the subsequent remedial action to close any identified pay gaps".

Corporate groups are free to publish information on the gender pay gap across their group on a voluntary basis, in addition to publication by each employer, for example if they conclude that the figures of individual companies could be misleading when taken outside the context of the wider group.