Which employers will be covered by the gender pay gap reporting duty?
The duty to report information on the difference in pay and bonuses between male and female employees will apply to employers with 250 or more employees.
The Equality Act 2010 (Gender Pay Gap Information) Regulations 2017 (SI 2017/172) set out the details of the duty in relation to private- and voluntary-sector employers. As the Regulations do not define "employee", the definition under s.83 of the Equality Act 2010 applies, which includes apprentices and workers who have a contract personally to do work.
The Government is extending the specific public-sector equality duties in England to bring in an equivalent gender pay gap reporting duty for public-sector employers with 250 or more employees. The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (SI 2017/353) apply to public authorities in England and to the non-devolved functions of public authorities in Scotland and Wales.