Gender Pay Gap Reporting in Northern Ireland: What Employers Need to Know?
20/10/2025
The Department for Communities has published its Response To The Public Consultation on Gender Pay Gap Information Regulations. This consultation ran from November 2024 to February 2025 and gathered views on how gender pay gap reporting should work in Northern Ireland.
There were a total of 15 questions and the key areas covered in the consultation. In summary:
- Who must report: All employers across all sectors (public, private, and voluntary sectors) who are above the threshold must report – however disappointingly the Department has yet to decide the threshold. This is likely to be either 250 (in line with UK) or 100 in line with the Pay Transparency Directive
- How to calculate pay gaps: Department has decided that ONS definition of pay and the standard methodology (currently uses gross median hourly earnings excluding overtime when calculating the Gender Pay and it is recognised as the standardised methodology used in UK should be adopted.
- How often to report: Employers will be required to report annually.
- Where and how to publish: Employers will be required to publish the report on their website and the Department will also explore having central location to report as in the UK.
- Action plans: Employers will be required to publish plans to address any pay gaps.
- Ethnicity and Disability: I The Department does not believe ethnicity and disability pay gap reporting can be enforced under current Gender Pay Gap Regulations, as employers are not legally required to collect this data and disclosure is voluntary. For now, reporting on these areas will not be required, but the Department will monitor progress on the UK Equality Bill before making further decisions.
- Responsibility: Consensus is that Equality Commission Northern Ireland’s existing role in equality and fair employment makes it well positioned and should take on this responsibility.
- Compliance: Department is still considering the appropriate sanctions and may focus first on encouraging compliance, with penalties scaled based on the size of the organisation.
The Department received 45 responses (41 of which were viable) and has used this feedback to shape its final policy proposals.
When: The Department aims to introduce the Regulations to give effect to Gender Pay Gap reporting as soon as possible after the Good Jobs Employments Rights Bill receives Royal Assent.
This is not likely to happen until 2027 and therefore the first reports will be in 2028.
Interesting The Department is carefully considering how the EU Pay Transparency Directive may influence future changes. The Pay Transparency Directive requires businesses over 100 workers to report on their Gender Pay Gap information.
Whilst it is still unclear how the Pay Transparency Directive will apply in Northern Ireland. Both the Equality Commission and the Human Rights Commission for Northern Ireland believe that, under the Windsor Framework’s dynamic alignment, most obligations under Pay Transparency Directive should be adopted and implemented.
Summary of Responses to the Questions
Q 1 – Do you agree that the threshold of 250 employees is also appropriate for Northern Ireland? If not, what do you think is an appropriate threshold?
A threshold of 250 employees is used in England, Scotland, and Wales.
38% of respondents agreed that 250 employees is the right threshold.
Others felt it was too high, noting that only 0.4% of employers in Northern Ireland have more than 250 staff.
However, those larger employers account for over half of all employees in Northern Ireland. Lowering the threshold to 100 employees would include nearly 10% more workers.
The Information Commissioner’s Office supported having a clear threshold to protect employee privacy and ensure compliance with data protection laws.
As stated above the Department is considering the potential impact of the EU Pay Transparency Directive which applies to EU Member States. The EU Pay Transparency Directive to report for companies with 100+ employees but allows smaller employers to report voluntarily.
The Department is still considering the best threshold and will factor in developments from the EU Directive. The final regulations will be introduced after the Good Jobs Employment Rights Bill becomes law.
Q 2. Do you agree with this aspect of the legislation, i.e. the scope should include all sectors?
94% of respondents agreed that all sectors (public, private, and voluntary) should be included. Although Northern Ireland has the lowest gender pay gap in the UK, the Department believes there are still differences that need to be addressed:
The Department agrees that all sectors should be included in the Regulations
Q 3 Do you agree that this methodology should be used?
The UK currently uses gross median hourly pay (excluding overtime) as the standard method. 74% of respondents agreed, saying it would help ensure consistency and allow comparisons across the UK.
The Department agrees that using a standardised method is important to keep reporting clear and consistent with the rest of the UK.
Q 4 Do you agree that we use the Office for National Statistics (ONS) definition of calculating ‘pay’?
81% of respondents agreed, saying it would help keep data consistent across the UK.
The Department agrees that using the ONS definition is the right approach. It ensures consistency and comparability with UK data. The final Regulations will clearly explain what types of pay must be included—and what should be excluded—when calculating gender and bonus pay gaps.
Q 5 Do you agree with the proposal to use mean and median figures?
The Department agreed that the standard method used by ONS to calculate mean and median gender pay gaps should be adopted. 83% of respondents agreed, saying it would help ensure consistency and allow comparisons across the UK.
Employers should expect to use this method when reporting gender pay gaps.
Q6 For employers that will be within the scope of these Regulations, can you currently calculate Gender Pay Gap figures from your systems?
73% said yes.
Q 7 – Do you agree with the proposal to use the specified snapshot date when calculating gender pay information?
The Department asked whether a fixed snapshot date—5 April—should be used to calculate gender pay gap figures. 25 respondents agreed, while 13 disagreed.
Some disagreed due to concerns about Easter holidays affecting pay patterns, or that a single date doesn’t reflect seasonal or part-time work, especially for women.
Many suggested using average earnings over a longer period, such as three months.
A few supported the UK approach, which uses two snapshot dates:
- 31 March for most public sector employers
- 5 April for private, voluntary, and other public sector employers
In Ireland, employers choose a snapshot date in June, and report based on the previous 12 months. The Department now supports using two snapshot dates, in line with the rest of the UK. This will help ensure consistency and allow for direct comparisons between Northern Ireland and other UK regions.
Q 8 – Do you think the Regulations should specify where the employer publishes their Gender Pay Gap information?
Many suggested publishing the data on both the employer’s website and a central Government website. The key message was that the information should be easy to find, transparent, and consistent.
- In the UK, employers publish gender pay gap data on a central Government website.
- In Ireland, employers publish it on their own website or in another accessible way and must keep it available for 3 years.
The Department has decided that employers will be required to publish gender pay gap data on their own website (if they have one). The Department is also exploring the option of a central Government website for annual reporting, similar to the rest of the UK.
Q 9: Do you agree that the publication of Gender Pay Gap information will encourage employers to take action to close the Gender Pay Gap?
78% of respondents agreed it would help drive action. The Department agrees that publishing the data is important but believes employers should also create action plans to help close the gap.
Q 10: Do you agree that employers should publish this information on an annual basis?
The Department confirms that annual reporting will be required in Northern Ireland.
Q 11 – Do you have any comments on providing Gender Pay Gap information relating to a workers (a) ethnicity and / or (b) disability?
Most responses supported the idea in principle. However, several concerns were raised:
- No agreed definitions or standard methods for measuring ethnicity and disability pay gaps
- Employees may be reluctant to disclose this information
- Risk of identifying individuals, especially in small teams
- GDPR and privacy concerns
- Data may be unreliable or incomplete
- Employers would need clear legal guidance to collect and report this data
Currently, UK and Ireland do not require employers to report ethnicity or disability pay gaps. The UK Government is considering introducing this through the upcoming Equality (Race and Disability) Bill, which may apply to employers with over 250 employees.
Department supports the idea but does not believe it can be enforced under current Gender Pay Gap Regulations. Employers are not legally required to collect ethnicity or disability data, and employees can choose not to disclose it. The Department will monitor developments in the UK Equality Bill before making further decisions. This means that ethnicity and disability reporting will not be required initially.
Q 12 – Do you agree that employers should produce and publish action plans?
In the UK, action plans are not currently mandatory, but the Government is considering introducing them.
In Ireland, employers must publish a statement explaining their gender pay gap and what steps they’re taking to reduce it.
The Department has decided that employers will be required to produce and publish action plans. The Department will provide guidance on:
- What to include in the plan
- How often it should be updated
- Where it should be published
- Who it should be shared with
Q 13 – In your opinion, which body / organisation should be responsible for monitoring and enforcing the Gender Pay Gap?
Most respondents said the Equality Commission for Northern Ireland (ECNI) is the right body. In the UK, this role is handled by the Equality and Human Rights Commission (EHRC). In Ireland, enforcement powers are shared between the Irish Human Rights and Equality Commission (IHREC) and the Workplace Relations Commission.
The Department agrees that ECNI should take on this role in Northern Ireland. ECNI already monitors public sector equality duties and fair employment, making it well suited to oversee gender pay gap compliance.
Q 14 If you are an employer, what is your assessment of the costs to your business of conducting gender pay analysis and publishing the information?
As Gender Pay Gap Reporting will be a legal requirement for employers above the set threshold. Businesses must ensure their systems can produce the necessary data.
Q 15. What sanctions, other than an offence, do you believe would be appropriate if an employer fails to comply with these Regulations?
Some felt no fines should be imposed and suggested the Equality Commission for Northern Ireland (ECNI)investigate non-compliance.
Others proposed:
- Fines, especially for larger organisations
- Public naming of non-compliant employers
- Support and guidance to help employers meet requirements
- Formal warnings and mandatory training for initial failures
- Stronger penalties for repeated or serious breaches, such as:
- Restrictions on public contracts or funding
- Possible action against directors
The Department is still considering the appropriate sanctions and may focus first on encouraging compliance, with penalties scaled based on the size of the organisation.