New guidance on how to report on Gender Pay Gap

May 17, 2022

The Gender Pay Gap Information Act 2021 is set to introduce an obligation on employers for gender pay gap reporting.

This is set to be introduced on a phased basis depending on the number of employees in the organisation as follows;

  • +250 employees: 2022
  • +150 employees: 2024
  • +50 employees: 2025

This incremental introduction is intended to allow smaller companies time to learn from bigger companies with the capacity to produce and publish reports.

Whilst we await the regulations for the Gender Pay Gap Information Act 2021 (the Regulations) to be published, new guidelines and frequently asked questions on how to calculate the Gender Pay Gap Metrics have now been released.


The Department of Children, Equality, Disability, Integration, and Youth has published guidance for

employers on how the gender pay gap calculations should be made.

 Snapshot Date

Employers will be required to take a headcount of their employees on a snapshot date of their choosing in June 2022, including employees not rostered to work on that date and employees on leave.


All workers who are employees of your organisation on the snapshot date should be included in your calculations.


 A reduction in employee numbers after the snapshot date will have no impact on the report.


The calculations will be based on the remuneration of the employees over the 12 months preceding the snapshot date.


 The snapshot date can be any day in June.

 

Deadline for Reporting

 

The information must be produced within six months of the snapshot date.

 

Publishing Information

 

The information should be published on the Company’s website or in some other way that is accessible to all of its employees and the public.

 

The information must be available for at least three years from the date of publication.

 

Frequency of Reporting

Gender Pay Gap reporting is required to be completed annually.

 

Failure to Comply

Failure to comply with the obligations could result in a claim by an employee to the Director General of the WRC and subsequent investigation. The Irish Human Rights and Equality Commission also has the power to make an application to the Circuit Court or to the High Court for the granting of an order requiring the employer concerned to comply with the Regulations.

 

Report Content

Reporting will need to include;

  • mean and median pay gaps for all employees, including part-time and those on temporary contracts;
  • mean and median bonus gaps for all employees, including part-time and those on temporary contracts;
  • Calculate the percentage of male and female employees that received bonuses;
  • Calculate the percentage of males and females that received benefits in kind; and
  • Calculate the proportion of male and female employees in each of four equally sized quartiles.

 

Steps employers should take

  • Employers should decide on the key persons responsible to carry out the reporting; HR, Payroll, etc.

 

  • Engagement should take place amongst Senior Level Management regarding ways of reducing pay gaps. Research what works and does not and consider what has and has not worked in the past.

 

  • Compile a list of all employees and all elements of pay that are currently in operation, familiarising themselves with how they operate and are applied

 

  • Ensure data is up to date in the organisation, including the gender of individuals employed.

 

  • Employers may need to check with employees how they identify before assuming the gender of individuals.

 

  • Employers should begin to organise their employee data into categories i.e. job title, department, etc. so that it is ready to go when they are required to report.


By Tara Daly February 4, 2026
The Workplace Relations Commission (WRC) has updated its Code of Practice on Access to Part-Time Work, providing clearer guidance on best practices for employers and employees in today’s flexible working environment. While the revised Code is similar to the previous version, it adopts a more positive tone towards part-time work, presenting it as a modern and flexible way of working rather than an exception . In particular, the Code places greater emphasis on work–life balance considerations, including from the perspective of parents and carers. Although the Code does not create a legal right to part-time work, it sets clear expectations for employers in terms of how requests should be handled and reinforces the importance of fair and consistent treatment of employees. Key Updates and Takeaways Part-Time Work as a Positive Option The updated code recognises part-time work as a valuable way to enhance labour market participation and provide flexibility. Employers are encouraged to view part-time arrangements as a strategic and beneficial option, rather than a limitation. Equal Treatment A central principle of the code is that part-time employees must not be treated less favourably than full-time employees. This means that pay, benefits, access to training, and career progression should be proportionate and fair, ensuring that part-time staff are not at a disadvantage. Structured Procedures for Requests A key development in the revised Code is the increased emphasis on employers adopting a clear, step-by-step framework when dealing with requests to move between full-time and part-time work. Employers are encouraged to: Review and update policies to reflect the code’s guidance. Respond to requests following a clear, structured procedure. Provide meaningful reasons if a request cannot be accommodated. Rather than informal consultation alone, requests should now be considered through a structured and documented process. Flexible Roles and Recruitment The revised Code encourages employers to consider whether part-time working can be accommodated at the point of job design and recruitment. This may include job-sharing arrangements, flexible schedules, or adjusting workloads to maintain role effectiveness. Responsibilities of Employers and Employees Under the revised code, employers are expected to establish clear policies, actively monitor roles for flexibility, provide part-time employees with equal access to training, and ensure that no employee is penalised for requesting part-time work. It is equally important to communicate with all staff about part-time opportunities, including how to request them and the criteria used to assess requests. Clear communication helps maintain transparency and ensures a fair, consistent approach to flexible working across the organisation. Employees, in turn, are responsible for complying with agreed arrangements, understanding that not all roles may be suitable for part-time work, and performing their duties as required. Both employers and employees play an important role in making part-time arrangements fair, transparent, and effective. Legal Relevance Although the code is not legally binding, it is admissible in evidence. Adjudicators may rely on it when assessing whether an employer’s approach to part-time work requests is reasonable, fair and aligned with best practice. What Does This Mean for Your Business? The revised Code encourages employers to take a more structured and considered approach to part-time working, while also protecting the operational needs of the business. For SMEs in particular, clear procedures and consistent decision-making are essential to managing requests effectively and avoiding unintended legal or operational risks. Having a documented process helps employers demonstrate fair consideration of requests, apply objective business grounds where flexibility is not feasible, and maintain continuity of service. Done properly, part-time arrangements can support retention and engagement without undermining productivity or resourcing.  Part-time work should not be viewed as an automatic entitlement or an informal arrangement. Employers are encouraged to review their policies, communicate expectations clearly, and ensure that any flexibility granted is sustainable, consistent, and defensible if challenged. If you need any assistance reviewing your company policies in line with this revised Code of Practice, please do not hesitate to contact MSS The HR People. PH: 018870690 Email: info@mssthehrpeople.ie
By Tara Daly February 4, 2026
A recent Workplace Relations Commission (WRC) decision highlights the significant risks employers face when they fail to follow fair procedures in managing employee illness and highly sensitive personal circumstances. In this case, a sushi chef who was dismissed shortly after suffering a miscarriage was awarded €8,000 in compensation for unfair dismissal. The decision serves as an important reminder to employers that regardless of previous concerns around attendance or conduct, employers must act reasonably, compassionately and in accordance with fair procedures. Background of the Case The complainant was employed as a sushi chef with Beacon Sushi Limited. In early 2024, she informed her employer that she was unwell and subsequently confirmed that she had suffered a miscarriage. She later provided a medical certificate covering her absence from work. Approximately five days after the miscarriage, the employee received a WhatsApp message notifying her that her employment was being terminated and that she was expected to work her notice period, even though she was medically unfit to do so at the time. The employer claimed that the dismissal was due to concerns regarding timekeeping and the employees alleged failure to follow the company’s absence reporting procedures. WRC Findings The WRC adjudication officer found that the dismissal was unfair and was critical of the manner in which the employer handled the situation. The WRC noted that the dismissal letter did not set out any clear reasons for termination and that no meeting was held with the employee prior to the decision being made. In addition to this, the employee was never given an opportunity to respond to the concerns raised, nor was she afforded a right of appeal. The adjudicator also considered that the employer was aware of the employee’s medical circumstances when the dismissal decision was made. The WRC found that dismissing an employee in such circumstances, while she was on certified sick leave and without any fair or transparent process, fell well short of the standards required under Irish employment law. As a result, the employee was awarded €8,000 in compensation for unfair dismissal. Key Lessons for Employers This case serves as a reminder that fair procedures are essential in all dismissal situations, regardless of the surrounding circumstances. Even where an employer believes there are legitimate concerns relating to attendance or conduct, employees must be informed of those concerns, given a meaningful opportunity to respond, and provided with access to an appeal process. The decision also highlights the need for particular care where an employee is medically vulnerable or experiencing significant personal trauma. Employers are expected to exercise sensitivity and sound judgement when managing illness-related absences, particularly when the employer is already aware of the employee’s medical condition. Dismissals that take place during periods of certified sick leave carry an increased level of risk and will be closely scrutinised by the WRC. This risk is further heightened where dismissals are communicated informally, such as by text message or WhatsApp. Informal communication around dismissals has been repeatedly criticised by the WRC. Finally, the case demonstrates that management policies should be applied thoughtfully and must consider the individual circumstances at hand, rather than being rigid. While policies provide an important framework, they should not be used as a substitute for fair judgement or proper procedures. Conclusion This WRC decision is a timely reminder of the legal and reputational risks that can arise when employers fail to follow fair procedures, particularly in cases involving illness or sensitive personal circumstances. Employers should regularly review their practices around sick leave management, disciplinary procedures and dismissals, to ensure compliance with employment legislation and alignment with best practice.  If you require advice on managing sick leave, dismissals or disciplinary processes, please do not hesitate to contact MSS The HR People: Ph 018870690, Email: info@mssthehrpeople.ie
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