COMPLIANCE
The wider use of gender pay gap data
Karen Thomson MSc ChFCIPPdip FHEA, discusses the rules around gender pay gap reporting, and explains how the data collated can be used in wider business decisions
I n this article, we look at gender pay gap reporting: not only in relation to what’s mandatory but also, more importantly, how payroll can use the data required to support our businesses, or where acting as a service provider, how we can help our clients’ businesses. Recap on the objectives and the rules as they currently stand The gender pay gap is the difference between men and women’s average earnings and companies with more than 250 employees are required to report on this. You can, of course, still choose to report if you have less than 250 employees, and as this article looks at what more you can do with the data, even if you don’t report it, you may still wish to produce a report for your own internal business use.
The deadline for reporting is usually 30 March for most public authorities and 4 April for everyone else. However, the snapshot date, which is the date on which you assess your employee numbers and the data, is 31 March for most public authorities and 5 April for all others. There are some differences in the guidance for Scottish and Welsh public authorities. Please see here: https:// ow.ly/3h3850PY1kL and here: https://ow.ly/ o5TM50PY1lx. To establish whether you have more than 250 employees, you look at the number of individual employees regardless of their hours worked, so including: l anyone who has a contract of employment l self-employed people, who are performing the work themselves and no substitute is permitted
l salaried partners or limited liability partnership (LLP) members you treat as employees.
"There will be reasons for
If two employees are job sharing, they will count as two employees. But if one employee has more than one job with you, you can choose to count this as one, or you can opt to class it as more if using contracts in place to establish numbers – whatever you decide, be consistent. numbers not being equal and this is exactly what we need to delve into"
| Professional in Payroll, Pensions and Reward | November 2023 | Issue 95 28
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