Guidance

Gender pay gap reporting: data you must gather

To calculate your organisation’s gender pay gap figures, you’ll need to get information from your payroll system

Payroll data you need to calculate gender pay gap figures

You’ll need specific data about your employees and their pay so you can calculate your organisation’s gender pay gap figures. This page explains what data you need.

The ‘snapshot date’

Your gender pay gap calculations will be based on figures drawn from a specific date each year. This is called the ‘snapshot date’.

  • 31 March is the snapshot date for public sector organisations.
  • 5 April is the snapshot date for businesses and charities.

1. Relevant employees, full-pay relevant employees and their gender

You need to record:

  • all employees employed by your organisation on the snapshot date – these are referred to as ‘relevant employees’
  • all employees who were paid their usual full pay in their pay period that included the snapshot date - these are referred to as ‘full-pay relevant employees’
  • whether every relevant employee and full-pay relevant employee identifies as male or female

Define your full-pay relevant employees

To be included as a full-pay relevant employee, the employee must be paid their full usual pay during the pay period in which the snapshot date falls. If the employee is paid less than their usual rate because of being on leave for that period, they should not be counted as a full-pay relevant employee.

So, for example, if someone takes fully paid annual leave during the pay period, they are still a full-pay employee. But if they take some unpaid leave during the pay period – and therefore are paid less than their usual rate – they are not full-pay relevant employees. Examples include people on unpaid compassionate leave or unpaid sabbaticals.

If an employee is on any kind of leave and not being paid their full usual amount in the pay period, they are not full-pay relevant employees. For example, they are paid Statutory Sick Pay or Statutory Maternity Pay which is less than their usual pay.

If anyone was paid less than usual in the pay period for reasons other than leave, they are still counted as full-pay employees (for example, because they have been on strike during the pay period).

Data you need at the end of this step

You’ll need to make different calculations for relevant employees and full-pay relevant employees. If you’re using a spreadsheet, keep these lists separate. Full-pay relevant employees are also relevant employees – so you’ll record their data in both lists.

So you’ll need a list of:

  • your full-pay relevant employees and their gender
  • your relevant employees and their gender

2. Bonuses

You need to record both:

  • bonuses paid to each full-pay relevant employee in your organisation’s pay period which includes the snapshot date
  • bonuses paid to each relevant employee (including full-pay relevant employees) in the 12 months to the snapshot date

What to include in bonus figures

Only include bonuses that were actually paid within these periods.

You must record gross values for these bonuses (before tax and any deductions for employee pension contributions).

Bonuses include any rewards related to:

  • profit-sharing
  • productivity
  • performance
  • incentive
  • commission

The rewards can be made in:

  • cash
  • vouchers
  • securities
  • securities options
  • interests in securities

When you’re valuing bonuses paid in securities, use the time when the employee is liable to tax on them. For example, if an employee earns a bonus payment in the period under a long-term incentive plan but defers payment, don’t include it until it’s paid.

Don’t include:

  • overtime pay
  • pay related to overtime pay (unless annual leave has been accrued)
  • redundancy pay
  • pay related to termination of employment

When bonuses paid relate to longer than the pay period

When bonuses paid are related to a period longer than the pay period, you should use a pro-rata bonus figure for the pay period.

For example, if your pay period is a month but a 3-monthly bonus was paid in the pay period that covers the snapshot date, work out what proportion of the bonus is relevant to the pay period. In this example, divide it by 3.

Data you need at the end of this step

You’ll need a list of:

  • your full-pay relevant employees, their gender and bonuses paid to each employee in their pay period that includes the snapshot date
  • your relevant employees, their gender and the bonuses paid to each employee in the year to the snapshot date

3. Ordinary pay

You need to record the amount of ordinary pay received by each full-pay relevant employee in your organisation’s pay period that includes the snapshot date.

You don’t need to record ordinary pay for relevant employees who aren’t full-pay relevant employees.

Define your ordinary pay

Ordinary pay includes any monetary payment such as:

  • basic pay
  • allowances (such as payments for extra responsibilities, location-related payments, car allowances, recruitment or retention incentives)
  • pay for piecework
  • pay for leave
  • shift premium pay

You must use gross figures:

  • before tax and any deductions for employee pension contributions
  • after any deductions for salary sacrifice

Don’t include:

  • overtime pay
  • redundancy pay
  • pay related to termination of employment
  • any repayments of authorised expenses
  • benefits in kind
  • interest-free loans

Employees who don’t get basic pay

If you have employees who don’t get basic pay but do get another form of ordinary pay, use the period that you most frequently pay them as their pay period.

For example, if pieceworkers are paid for the number of pieces they make in a week, use a week as their pay period – even if other employees who get basic pay are paid monthly.

If employees are paid irregularly, your gender pay gap figures will be more representative if you use a full year as a pay period for these employees.

Data you need at the end of this step

You’ll need a list of:

  • your full-pay relevant employees, their gender, bonuses and ordinary pay paid in their pay period that includes the snapshot date
  • your relevant employees, their gender, the amount of bonus paid to each in the year to the snapshot date

4. Weekly working hours

You need to record the weekly working hours for each full-pay relevant employee in the pay period that covers the snapshot date.

Don’t include paid or unpaid overtime in weekly working hours figures.

You don’t need to record weekly working hours for relevant employees who aren’t full-pay relevant employees.

Employees with regular working hours

If employees usually work the same number of hours every week, use the hours specified in their contract of employment, effective on the last day of the pay period that includes the snapshot date.

Employees with irregular working hours

Where employees don’t work the same number of hours each week, calculate an average over the 12-week period that ends with the last complete week of the pay period. Take the total number of hours worked by each employee and divide by 12.

If the 12-week period includes a week where no work was done, choose an earlier week where work was done - use this instead as part of the average calculation.

If you can’t reasonably use the 12-week average (for example because the employee has not been at work for long enough), use a number which fairly represents the employee’s weekly working hours.

New employees and changes in role

Where a new employee joins or an existing employee changes role and they have worked less than 12 weeks in the new position, you must use a figure that fairly represents the hours worked.

For new employees, you can use an average over a shorter period if you believe it fairly represents their working hours. If they’ve replaced someone who was previously working longer or shorter hours, you can create a 12-week total by using a mixture of the old and new employees’ hours.

For employees changing role, take a 12-week average, even if the period covers more than one role.

On-call arrangements

If employees are on-call, awake and available, include these hours in their working hours.

For employees who have sleeping arrangements as part of their work, only include the hours when they’ve been called on to work – their ‘waking time’.

Data you need at the end of this step

You’ll need a list of:

  • your full-pay relevant employees, their gender, bonuses, ordinary pay paid and weekly working hours in their pay period that includes the snapshot date
  • your relevant employees, their gender, the amount of bonus paid to each in the year to the snapshot date

5. Hourly pay rate

You need to record the hourly rate of pay for each full-pay relevant employee.

You don’t need to record hourly pay for relevant employees who aren’t full-pay relevant employees.

Work out the hourly pay rate

There are 4 steps to work out each full-pay relevant employee’s hourly rate.

  1. Work out the appropriate multiplier. This is 7 divided by the number of days in the pay period. Keep in mind that the regulations specify that where pay periods are calculated in months, a month is treated as having 30.44 days, and where pay periods are calculated as a year, a year is treated as having 365.25 days.
  2. Add together each employee’s ordinary pay and bonus pay.
  3. Multiply this by the appropriate ‘multiplier’ to find a weekly pay figure.
  4. Divide the result for each employee by the number of their weekly working hours. This gives you the employee’s average hourly pay rate.

Data you need at the end of this step

You’ll need a list of:

  • your full-pay relevant employees, their gender, bonuses, ordinary pay paid, weekly working hours, average weekly pay and hourly pay in their pay period that includes the snapshot date
  • your relevant employees, their gender, the amount of bonus paid to each of them in the year to the snapshot date

Next steps

Once you’ve gathered this data, you’re ready to calculate your organisation’s gender pay gap figures.

If you need more guidance, download the Acas guide to gender pay gap reporting.

Acas is also running a series of training events on gender pay gap reporting across England and Wales during 2018.

Find an Acas gender pay gap reporting training event.

Published 22 February 2017
Last updated 27 February 2018 + show all updates
  1. Guidance on calculation for working out the GDP multiplier was inconsistent. The correct guidance is now published.
  2. Additional guidance to reflect gender pay gap reporting requirements for public sector organisations
  3. First published.