In simple terms, the Gender Pay Gap (GPG) is the difference in the average hourly wage of males and females across a workforce.

On Friday 3 June 2022, the Government published the Gender Pay Gap Information Regulations 2022. These Regulations provide a framework for employers to calculate the difference in pay between males and females and to publish reports outlining specified information about the GPG in their organisation.

Employers (Irish entities) with more than 150 employees (to include part time and temporary employees) as of the June "snapshot date" are now required to publish their gender pay gap data before the end of 2024 and within six months of their "snapshot date". The reporting deadline is a date in December 2024, six months from a snapshot date in June 2024 chosen by the employer.

Under the Regulations, employers must publish details including:

• The differences between both the mean and the median hourly pay of male and female employees
• The differences between both the mean and the median bonus pay of male and female employees
• The percentage of male and female employees who received bonuses and benefits in kind
• The percentage of male and female employees in the lower, lower-middle, upper-middle and upper range pay bands

If a gender pay gap exists, employers will also be required to publish the reasons in a written statement which gives their opinion for the differences in pay related to gender.

They will also be obliged to publish details on the measures taken or proposed to be taken by the employer to eliminate or mitigate such differences specific to their organisation.

There are no financial penalties (fines) for employers and there are no monetary compensation awards available to employees where an employer does not publish their GPG report. An employee who claims that his/her employer has failed to comply with the requirement to publish gender pay gap information may make a complaint to the Workplace Relations Commission (WRC).

If the WRC upholds the complaint, it may grant an order directing the employer to comply with its gender pay gap reporting obligations.

The Act provides that where the Irish Human Rights and Equality Commission (IHREC) has reasonable grounds for believing that an employer has failed to comply with the Regulations, it may apply to the Circuit or High Court for an order requiring the employer to comply with an obligation under the Act.

The employer should publish the Gender Pay Gap report on its website and make it available to both internal (employees) and external readers. If an organisation does not have a website is should make the report available in an accessible physical form at its registered office or principle place of business, for example the office reception room.

Employers are obliged to make the report available for a period of three years from the date of publication. The Government intends to launch a central hub in 2023, where all employers will upload their reports to a central database.

Generally, at an organisational level, there are often less women in senior roles. This impacts the gender pay gap as senior roles attract higher salaries and bonus payments.

Gender pay gap regulations came into force in the UK in 2017 and there a number of key differences between the UK and Irish Gender Pay Gap Reporting regimes. These include:

• Benefits in kind must be reported on in Ireland but not in the UK.
• The treatment of bonuses paid in the form of shares, share options and RSUs is different in Ireland.
• The Irish snapshot date must be in June, and it is open to an employer to select the most suitable date. The UK regulations do not provide employer discretion, the snapshot date is the same for all employers, 31 March for public authority employers and 5 April for private, voluntary (and some public authorities).
• In the UK, an “appropriate person” is required to sign the written statement confirming the accuracy of GPG report, no declaration is required in Ireland.