What is the relevance for employers of April 2016 in relation to gender pay gap reporting?

Under the draft Equality Act 2010 (Gender Pay Gap Information) Regulations 2017, employers must report a prescribed set of information, including the difference in bonus pay between their male and female employees and the proportion of male and female employees who received bonus pay. The first set of information that employers will be required to publish must be based on information on bonus payments made during the year preceding 5 April 2017.

Therefore, while employers will have until 4 April 2018 to publish their first set of information (ie 12 months from the end of the year to which the information relates), that information will reflect bonuses paid as early as April 2016.