How does an employer calculate how many employees it has for the purposes of the gender pay gap reporting duty?
The gender pay gap reporting duty applies only to employers with 250 or more employees.
The number of employees should be counted on 5 April each year in the private and voluntary sectors. The Equality Act 2010 (Gender Pay Gap Information) Regulations 2017 (SI 2017/172) are in force from 6 April 2017. The Regulations provide that employers with 250 or more employees on 5 April 2017 are required to report their gender pay gap figures in the first annual reporting round. They should then re-count their employees on 5 April in each subsequent year. Under the Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (SI 2017/353), employers in the public sector in England must count their employees on 31 March each year, beginning on 31 March 2017.
It is the total headcount that should be counted, not the number of full-time equivalent posts. So each employee should be counted regardless of the number of hours they work.
The relevant definition of employee is that under s.83 of the Equality Act 2010, which includes apprentices and workers who have a contract personally to do work. This could include some self-employed workers who are not on the employer's payroll.