Update on Gender Pay Gap Reporting in Ireland: What Employers Need to Know

Ireland’s gender pay gap (GPG) reporting rules are evolving, and more businesses will soon be required to comply. Employers should start preparing now to avoid last-minute challenges.

Expanding Scope

Up to now, only companies with 250 or more employees had to publish annual GPG reports. From December 2024, this requirement will extend to employers with 150 or more staff, with further expansion in 2025 to those with 50 or more. Reports will be based on a June snapshot and must be published within a few months.

Key Changes in Reporting

Recent amendments have also refined how figures are calculated:

• Share options and share-based benefits are now classed as benefits in kind, meaning businesses must report participation rather than assign a monetary value.
• Working hours formulas have been updated to better reflect variable and non-fixed contracts.
• Basic pay definitions now include payments received during maternity, paternity, adoptive, and parental leave, including both State benefits and employer top-ups. Reports must remain publicly accessible for at least three years, ensuring greater transparency.

Why It Matters

For many employers, this will be the first time they fall under the regime. Accurate data collection is essential, not just to stay compliant but also to protect reputation and build trust with employees. Beyond compliance, gender pay reporting is also an opportunity to review pay structures, promotion practices, and equality policies—turning a legal requirement into a driver for positive change.

Preparing for Compliance

Employers should review payroll and HR systems, run test calculations on recent data, and allocate time for thorough checks before the reporting deadlines. By acting early, businesses can ensure smooth compliance while also positioning themselves as fair and forward-thinking employers.