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 draft Equality Act 2010 (Gender Pay Gap Information) Regulations 2017 set out the details of the duty in relation to private- and voluntary-sector employers. The draft Regulations do not define "employee", but the explanatory note to the Regulations confirms that the relevant definition is that under s.83 of the Equality Act 2010, which includes apprentices and workers who have a contract personally to do work.

The Government intends to extend 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.