FAQs on GPG Reporting in Ireland

A summary of frequently asked questions relating to the draft Gender Pay Gap Information Regulations are listed below.

The GPG should not be confused with the concept of equal pay for equal work. The existence of a GPG does not necessarily mean women are not receiving equal pay.

Rather, the GPG is the difference in the average gross hourly pay of women compared with men in a particular organisation, such that it captures whether women are represented evenly across an organisation.

In 2022, Ireland had a GPG of 9.6% i.e., the average male earned 9.6% more than the average female.

The mandatory reporting obligation will be implemented on a phased basis. Initially, the reporting obligation only affects employers with 250 or more employees. However, employers with 150 or more employees are due to be in scope for the 2024 reporting cycle and the scope will be further extended to employers with 50 or more employees in 2025.

In-scope employers are required to choose a snapshot date (the relevant date for the payroll data) in June 2024 and report no later than the corresponding date in December 2024.

Employers are required to report on the gender pay differentials in their organisation, setting out pay differences between female and male employees.

Employers must report:

  • The difference between the mean and median hourly pay of male and female employees expressed as a percentage of the mean hourly remuneration of relevant employees of the male gender
  • The difference between the mean and median bonus pay of male and female employees expressed as a percentage of the mean bonus pay of relevant employees of the male gender
  • The difference between the mean and median hourly pay of part-time and temporary male and female employees expressed as a percentage of the median hourly remuneration of relevant employees of the male gender on part-time or temporary contracts
  • The percentage of male and female employees who received bonuses and benefits in kind
  • The percentage of male and female employees in each of four quartile pay bands

The employer must set out in the report its opinion as to the reasons why a GPG exists in the company and the measures (if any) that are being taken or proposed to be taken to eliminate or reduce the GPG.

Yes, the Regulations set out that employers must publish or make available their GPG report. This is to be done on the employer's website in a manner that is accessible to all the employer’s employees and the public. Where the employer does not have a website, it must make the data available in physical form for inspection during normal business hours by its employees and the public at its registered office or principal place of business. Employers are required to ensure that their GPG report remains available and accessible for not less than three years from the date of publication or on which they were made available, as the case may be.

The Minister has indicated that a central website will be established to which employers will be required to upload their report. We await further details in relation to when this central website will go live.

Yes. An employee can bring a claim against their employer to the Workplace Relations Commission (WRC) in respect of non-compliance with the Act. While the Act does not provide for sanctions in the form of compensation for the employee or for a fine to be imposed on the employer, the Director General of the WRC can make an order requiring the employer to take a specified course of action to comply with the Act. All decisions will be published and will include the names of the employer and employee. Thus, employers are most likely to be held accountable by the court of the public opinion, with employers who fail to report potentially being highlighted by the media.

There is also scope for the Irish Human Rights and Equality Commission to apply to the Circuit Court or the High Court for an enforcement order.