An employer must publish six calculations showing their:
average gender pay gap as a mean average
average gender pay gap as a median average
average bonus gender pay gap as a mean average
average bonus gender pay gap as a median average
proportion of males receiving a bonus payment and proportion of females receiving a bonus payment
proportion of males and females when divided into four groups ordered from lowest to highest pay.
An employer must comply with the regulations for any year where they have a 'headcount' of 250 or more employees on 5 April (where the private and voluntary sector regulations apply) and 31 March (where the public sector regulations apply), but employers of all sizes should consider the advantages.
The definition of ‘employee’ for gender pay gap reporting includes:
people who have a contract of employment with your organisation
workers and agency workers (those with a contract to do work or provide services)
some self-employed people (where they must personally perform the work)
You will be able to find the reports by employers with 250 or more employees on their gender pay gap on the government’s online service