UK Gender Pay Gap Report & Calculator for Employers

About the UK Gender Pay Gap Report & Calculator for Employers

Employers in Great Britain with 250 or more employees on the snapshot date — 31 March for most public authorities, 5 April for everyone else — publish six figures every year, within a year of that date: the mean and median gender pay gap in hourly pay, the mean and median gap in bonus pay, the share of men and of women paid a bonus, and the share of men and women in each hourly pay quarter. They go on the government’s gender pay gap service and on the employer’s own website.

Choose your payroll file — one row per employee with their sex, whether they are a full-pay relevant employee, their hourly pay (or the ordinary pay, bonus, pay period and weekly hours to work it out) and the bonus paid in the 12 months to the snapshot date. The tool works out every figure the way GOV.UK’s guidance describes, including its rule for employees left over when the headcount does not divide by four and for people on the same hourly pay across a line between quarters, and it shows the workings and the checks that matter: missing sex records, employees on reduced pay because of leave, rows it could not read.

The file is read on this device and never uploaded. The free preview runs on your own payroll and shows the employee counts and data checks with every figure hidden; the figures, the workings (XLSX), the report pack (PDF) and the drafted written statement and narrative need a Premium pass.

Common uses

• HR and payroll teams preparing the annual gender pay gap figures for the snapshot date.
• Checking the figures a payroll provider or a spreadsheet produced before an appropriate person signs them off.
• Employers close to 250 employees seeing where they stand before they have to report.
• Drafting the supporting narrative from the figures, ready for the employer’s own explanation.

Who reports, and when

• Who: an employer in England, Scotland or Wales with 250 or more relevant employees on the snapshot date — counted as individuals, not full-time equivalents, including part-time workers, job-sharers and people on leave, but not agency workers or partners who share the profits. Employers with fewer may report voluntarily.
• Snapshot date: 31 March for most public authorities (the bodies listed in Schedule 2 to SI 2017/353, such as government departments, the armed forces, local authorities, NHS bodies and universities) and 5 April for everyone else, private, voluntary and other public sector employers alike.
• Deadline: within a year of the snapshot date — by 30 March or 4 April the following year — on the gender pay gap service and on your own website, where the figures stay for at least three years.
• Written statement: private and voluntary sector employers upload a statement confirming the figures are accurate, signed by an appropriate person (usually a director, partner or senior officer). Public authorities in Scotland and Wales follow their own rules.

See the GOV.UK guidance for the full rules.

What goes into each column

• Sex: gender pay gap reporting is based on employees’ biological sex; where it is not recorded, the guidance asks employers to take reasonable and proportionate steps to obtain it. Rows read as neither female nor male stay in the headcount but cannot be placed in any figure, and the page lists them.
• Full-pay relevant employee: “No” for anyone paid less than their usual basic pay in the snapshot pay period because of leave — maternity, paternity, adoption, shared parental, sick, unpaid special leave, sabbaticals. They count in the bonus figures only. Strike days do not count as leave.
• Ordinary pay (paid in the pay period that includes the snapshot date): basic pay, allowances, pay for piecework, pay for leave and shift premium — after salary sacrifice, before tax, National Insurance and pension deductions. Not overtime, redundancy or termination pay, pay in lieu of leave, expenses, benefits in kind or loans.
• Bonus pay: profit-sharing, productivity, performance, incentive and commission pay and long-service awards with a money value — in cash, vouchers or securities (securities only when taxed). Put the bonus paid in the snapshot pay period in its own column, with the months it was for if longer than the pay period, and the bonus paid in the 12 months ending on the snapshot date in another.
• Weekly working hours: contractual hours without overtime; for variable hours, the average over the 12 weeks ending with the last full week of the pay period.

How the figures are worked out

• Hourly pay = (ordinary pay + bonus pay in the pay period) × 7 ÷ days in the pay period ÷ weekly working hours. A month counts as 30.44 days and a year as 365.25. A bonus paid in the pay period for a longer period is prorated: ÷ the days it was for × the days in the pay period (£2,300 for three months, monthly pay: £2,300 ÷ 91.32 × 30.44 = £766.67). An hourly pay column, where filled in, is used as it is.
• Mean and median gaps = (men’s figure − women’s) ÷ men’s × 100: hourly pay among full-pay relevant employees; bonus pay among the relevant employees who were paid a bonus in the 12 months.
• Bonus shares = men paid a bonus ÷ all relevant men, and the same for women.
• Quarters: full-pay relevant employees ranked by hourly pay into four equal groups. One left over goes to the lower quarter; two to the lower and upper middle; three to the lower, lower middle and upper middle; the upper quarter never gets an extra person. Where people on the same hourly pay fall on both sides of a line, the women and men among them are shared out in the same proportion in each quarter (to whole people), whatever the order of the rows.
• Rounding: reported to one decimal place or as whole percentages, rounded half away from zero; nothing is rounded on the way.

The written statement and the narrative

The report pack drafts both from the figures. The written statement confirms that the published information is accurate and leaves room for the appropriate person’s signature, name, job title and date. The supporting narrative is optional: the draft states the figures in words and leaves two prompts — why the gap exists and what you are doing about it — which only you can answer. Never publish it with the prompts left in.

Limitations

• Not legal advice. It works out the figures from the data you give it; deciding who is a relevant or full-pay relevant employee, and what counts as ordinary or bonus pay, stays with you.
• It does not submit anything: you enter the figures on the gender pay gap service yourself.
• Weekly working hours for variable-hours staff must already be averaged (12 weeks) in the file.
• Up to 200,000 rows; the first sheet of a workbook is read.
• Public authorities in Scotland and Wales have their own reporting rules, not covered here. An employer based outside Great Britain (in Northern Ireland, for example) should check GOV.UK’s guidance on which of its employees working in Great Britain it counts.

Privacy

On this device; its files download once

The payroll file is read in your browser and never uploaded or stored. Only your settings (employer type, pay period, rounding and the names for the statement) are remembered in this browser for next time.