A Guide to Gender Pay Gap Reporting

gender pay gap reporting

Contents

2026/27 Payroll Legislation Guide

Payroll Legislation Guide 2627

The facts, figures, thresholds and allowances for 2026/27, in one handy guide.

Key Takeaways

  • Employee threshold: Employers with 250 or more employees must report gender pay gap data.
  • Snapshot dates: 31 March for most public sector employers; 5 April for private, voluntary, and all other public sector employers.
  • Reporting deadline: Reports must be published within 12 months of the snapshot date.
  • Required metrics: You must report six figures: mean and median pay gaps, mean and median bonus gaps, the proportion receiving bonuses, and pay quartile distribution.
  • Equality action plans: Voluntary from April 2026 and expected to become mandatory from 2027, covering the gender pay gap and menopause support.
  • Non-compliance consequences: Missing the deadline can lead to EHRC enforcement action, fines, and a public ‘late badge’ on the government reporting service.

Under gender pay gap reporting legislation, all employers with 250 or more employees must calculate and publish figures each year showing the size of the pay gap between their male and female staff. They have 12 months from their snapshot date to publish six figures, covering average pay, bonuses, and pay quartiles, on their own website and the government’s reporting service.

According to the ONS’s Gender Pay Gap in the UK: 2025 report, the gender pay gap for full-time employees was 6.9% in April 2025, down from 7.1% in April 2024. Over the past decade, the gap has gradually narrowed, falling by more than a quarter.

What information must be included? Which organisations have to produce a gender pay gap report? How do you publish one? We know you have a lot of questions.

So, here’s everything you need to know about gender pay gap reporting in the UK. (And if you’d like to go deeper on any of it, our complete UK guide to gender pay gap reporting covers it all in more detail.)

What’s the gender pay gap?

The gender pay gap is the difference in average hourly earnings between men and women, expressed as a percentage of men’s earnings.

For example, if men earn £40 per hour (on average) and women earn £36, the gender pay gap would be 10%.

The formula for calculating the gender pay gap is:

gender pay gap reporting

It’s important to note that this gap doesn’t always mean women are being paid less for doing the same job as men (that’s unequal pay—which is illegal). Instead, it reflects factors like women being underrepresented in higher-paying roles or industries, taking on more part-time work, or facing career interruptions, often due to caregiving responsibilities.  

Gender pay gap vs unequal pay

  • Gender pay gap: The difference in average pay between all men and all women across an organisation or workforce. It reflects broader patterns, such as women being underrepresented in higher-paying roles, taking on more part-time work, or facing career interruptions because of caring responsibilities.
  • Unequal pay: When men and women are paid differently for doing the same job or work of equal value. This is illegal under the Equality Act 2010.

What is gender pay gap reporting?

Gender pay gap reporting in the UK is a legal requirement for larger employers to share data about the pay differences between their male and female employees. Introduced in 2017, it applies to organisations with 250 or more employees.  

If you employ over 250 people, you must report specific figures. These include the median and mean pay gap, the percentage of men and women receiving bonuses, and the proportion of each gender in different pay levels within your company. 

The idea behind gender pay gap reporting is to improve transparency about pay inequalities and encourage employers (like you) to take steps to address any disparities. 

Which organisations are obligated implement gender pay gap reporting?

As we mentioned above, if you employ 250 or more employees you must report your gender pay gap data.  

This includes both private and public sector organisations, as well as charities and voluntary organisations.  

If you’re a smaller employer (fewer than 250 employees) you’re not legally required to publish a gender pay gap report. However, you can choose to do so voluntarily.

Not sure about the specific types of employees that need to be included?

It might not always be straightforward to determine your headcount, especially if your workforce includes a variety of contract types. Here’s how to calculate it (you’ll find the full rules in the government’s guidance on who needs to report).

Make sure to include the following in your total headcount: 

  • All employees with a contract of employment, even if they work part-time, job-share, or are on leave.
  • Partners on a salary or members of a limited liability partnership (LLP) who are treated as employees for payroll purposes. 

Once you’ve counted everyone in these categories, if you reach 250 or more, you’ll need to report your gender pay gap.

For more detail, read our guide to who has to report their gender pay gap.

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What information must be included in your gender pay gap report?

Gender pay gap reporting requires you to provide the following information:

  • Mean gender pay gap: the difference between the average hourly pay of male and female employees across the organisation.
  • Median gender pay gap: the difference between the middle hourly pay rates of male and female employees across the organisation.
  • Mean bonus gender pay gap: the difference in the average bonus pay received by male and female employees across the organisation.
  • Median bonus gender pay gap: the difference in the middle bonus pay received by male and female employees across the organisation.
  • Proportion of employees receiving a bonus: the percentage of male and female employees who receive a bonus payment.
  • Proportion in each pay quartile: the percentage of male and female employees in each quartile of the organisation’s pay distribution, including the lowest, lower, upper, and highest pay quartiles. 

Not sure how to work these out? Our guide to calculating the gender pay gap takes you through each one.

If you’re a private or voluntary sector employer, you’ll also need to publish a written statement confirming your figures are accurate. It must be signed by a director, partner, or equivalent senior person.

When do you need to publish your gender pay gap report?

Your figures are calculated using your pay data on a set snapshot date each year. You then have 12 months from that date to publish them.

The snapshot dates and deadlines are:

  • 31 March for most public authority employers (such as schools, NHS bodies, and most government departments), with a deadline of 30 March the following year.
  • 5 April for private, voluntary, and all other public authority employers, with a deadline of 4 April the following year.

How to publish a gender pay gap report

You’re sharing this information with both your employees and the public. 
 
Therefore you have two things to do: 

  1. Put it on your own website: make sure the report is easily found on your company website.  
  2. Submit it to the government: you have to upload your report to the government’s website. It’s called the Gender Pay Gap Reporting Service, and it’s managed by the Equality and Human Rights Commission (EHRC). 

If this is your first time publishing a gender pay gap report, you’ll need to register your organisation and create an account on the Gender Pay Gap Reporting Service web page. 

And if you fail to report your data

If you don’t report your gender pay gap data by the deadline, there are a couple things you should be aware of: 

  1. Legal consequences: it’s against the law to miss the deadline. The Equality and Human Rights Commission (EHRC) enforces the rules and can take action against you. This might include legal proceedings, court orders, and fines.
  2. Reputational damage: if you miss the deadline, your organisation will get a ‘late badge’ on the Gender Pay Gap Reporting Service. This badge is visible to the public, so it could affect how others see your organisation.

Equality action plans: what’s changing

Under the Employment Rights Act 2025, employers with 250 or more employees will need to publish an equality action plan alongside their gender pay gap figures. The plan sets out the steps you’re taking to:

  • reduce your gender pay gap
  • support employees experiencing menopause

You’ll need to include at least one action for each. Action plans are voluntary for reports due by April 2027, and are expected to become mandatory for later reporting years, subject to further legislation.

Even though it’s voluntary for now, publishing a plan this year is a useful way to test what works, so you’ll have evidence to draw on once it becomes a requirement. Our guide to creating a gender pay gap action plan can help you get started.

5 ways to reduce your gender pay gap

We know every organisation is different, but to help you get started, here are five “easy” ways to reduce your gender pay gap:

Assess your current situation

Start by understanding where the gap exists. Analyse your pay data to identify any disparities between men and women at different levels of the organisation—especially for similar roles.

Review your recruitment and promotion processes

Make sure that your hiring and promotion processes are fair and based on merit. Look at whether there are any biases or barriers that may be affecting women’s progression within your company. 

Offer equal opportunities for career development

Make sure both male and female employees have access to the same training, mentorship, and career advancement opportunities. You should create a culture where everyone feels supported in their growth.

Offer flexible working arrangements

Flexible working or remote work options can help to support employees with family or caregiving responsibilities (which often disproportionately affect women).

Implement pay transparency

Being transparent about your pay structures and practices can help encourage fairness (by making sure all employees understand how pay decisions are made). 

It also demonstrates to your employees that you’re committed to reducing the gender pay gap. 

Fully compliant gender pay gap reporting in 3 simple steps

With Cintra, you can easily stay on top of your gender pay gap reporting. You can monitor data throughout the year—not just at the mandatory snapshot date—giving you a clearer picture of pay patterns, disparities, progress, or workforce dynamics.  

To produce a gender pay gap report in just a few clicks, all you have to do is:  

  1. Access the report tab 
    Open Cintra iQ → Payroll → Payroll Tools → Gender Pay Gap → Snapshot Details. 
  2. Select a data period 
    From the drop-down list, choose the desired gender pay gap data extract period. 
  3. Save or print 
    Once the report appears, you can save or print it as needed. 

Find out more about gender pay gap reporting with Cintra

If you want to know more about gender pay gap reporting or our gender pay gap module, click here.  
You can also speak directly to one of our payroll experts—they’re always happy to help.  

Payroll legislation 2627
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Frequently asked questions

A. The EHRC can take enforcement action, which may include legal proceedings, court orders, and fines. Your organisation will also get a publicly visible ‘late badge’ on the government’s reporting service.

A. Yes, all employees with a contract of employment count towards your headcount, whether they work part-time, job-share, or are on leave.

A. You must upload your figures to the government’s Gender Pay Gap Reporting Service and publish them on your own company website.

A. Not yet. Under the Employment Rights Act 2025, action plans are voluntary for reports due by April 2027 and are expected to become mandatory after that for employers with 250 or more employees. Each plan needs at least one action on the gender pay gap and one supporting employees experiencing menopause.

A. No. The gender pay gap measures the difference in average pay across all employees, while unequal pay means paying men and women differently for the same work, which is illegal.

A. Yes, smaller employers can choose to publish a gender pay gap report voluntarily, even though it’s not legally required.

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Chloe Walker
Chloe is Head of Marketing at the PSSG, leading the team across all our brands with her highly analytical, strategic and creative skill set. Outside of work, she loves spending time outdoors, running and cycling!