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Tuesday, May 19, 2026

Gender pay gap reporting - Lewis Silkin LLP

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Employers with 250 or more employees are required to report on the gender pay gap in their organisation. This Inbrief provides an overview of the law as it applies to the private and voluntary sectors.

The content includes:

The Regulations apply to larger private and voluntary sector employers. Their stated aim is to help reduce the ongoing pay gap between men and women in the workplace. There are very similar rules for public sector employers (not covered in detail in this inbrief).

Employers must publish six figures: their mean and median hourly pay gap; their mean and median bonus pay gap; the proportions of men and women receiving bonuses; and the number of men and women in each of four pay quartiles. This is done by using the data for the pay period which includes the “snapshot date” of 5 April. The figures must be published on an annual basis by 4 April each year, based on the previous year’s snapshot date.

To assist employers in meeting their reporting obligations, Acas has published non-statutory guidance.

Who is covered?

Which employers?

The Regulations apply to “relevant employers”, meaning employers with 250 or more “employees” on the snapshot date of 5 April. The Regulations use the broad definition of “employment” and “employee” from the Equality Act 2010, namely employment under a "contract of employment, a contract of apprenticeship, or a contract personally to do work”. This will cover many non-payrolled workers who are engaged directly by employers as...



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