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. Subject to parliamentary approval, the Equality Act 2010 (Gender Pay Gap Information) Regulations 2017 will come into force on 6 April 2017. The Regulations provide that employers with 250 or more employees on 5 April 2017 will be 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.
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 explanatory note to the Regulations confirms that 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.