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.
In the private and voluntary sectors, the number of employees should be counted on 5 April each year. If the employer has 250 or more employees on that date, it is required to report its gender pay gap figures for that year. Under the separate legislation that applies to employers in the public sector in England, the date for counting employees is 31 March each 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 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.