The Gender Pay Gap Information Act 2021 introduced the legislative basis for gender pay gap reporting in Ireland. This Act means that employers must issue a report on the average hourly wage of men and women across their workforce.
The regulations will affect businesses based on their size, as follows:
More than 250 employees – the requirement to report on the average hourly wage of men and women came in 2022. The reporting period is from July 2021 to June 2022 and the report must be issued by December 2022.
More than 150 employees – the requirement to report on the average hourly wage of men and women came in 2024. The reporting period is from July 2023 to June 2024 and the report must be issued by December 2024.
More than 50 employees – the requirement to report on the average hourly wage of men and women will come in 2025. The reporting period is from July 2024 to June 2025 and the report must be issued by December 2025.
The legislation requires employers to report on the difference in remuneration between male and female employees in the following areas:
The difference between both the mean and median hourly pay of male and female employees
The difference between both the mean and median bonus pay of male and female employees
The difference between both the mean and median hourly pay of part time male and female employees
The percentage of male and female employees who received bonuses and benefits in kind.
If a gap is identified from the report, the employer must also publish reasons for the differences in pay and the measures that are or will be in place to reduce the gap, or eliminate it.
For 2024, the employer must publish the report on its gender pay gap information on its website or in such a way that is can be accessed by all its employees and the public. It must be available for at least three years post publication. For 2025, an online reporting system is being developed to form a central portal where all reports will be uploaded and will be available publicly.
If the employer fails to publish a report, Circuit Court or High Court action may be taken by the Irish Human Rights & Equality Commission to force them to comply. An employee of a non compliant employer may also refer the employer to the Director General or the Workplace Relations Commission.
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