Statutory guidance

When to report

Updated 9 January 2024

Applies to England, Scotland and Wales

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This publication is available at https://www.gov.uk/government/publications/gender-pay-gap-reporting-guidance-for-employers/when-to-report

Any employer with 250 or more employees on a specific date each year (the ‘snapshot date’) must report their gender pay gap data.

Snapshot dates

The snapshot dates are:

  • 31 March for most public authority employers

  • 5 April for private, voluntary and all other public authority employers

You should base your gender pay gap calculations on payroll data taken on your snapshot date.

Reporting deadlines

You must report and publish your gender pay gap information within a year of your snapshot date.

The reporting deadlines are:

  • 30 March for most public authority employers
  • 4 April for private, voluntary and all other public authority employers

You must do this for every year that you have 250 or more employees on your snapshot date.

Report and publish your gender pay gap information at any time up to the reporting deadline.

Example: The reporting year

Acme Ltd is a private limited company, so their snapshot date is 5 April.

Acme Ltd had a headcount of 250 employees on their last snapshot date, 5 April 2022. They must base their gender pay gap calculations on their payroll information on this date.

Their reporting deadline is 4 April 2023. The reporting year is 2022 to 2023.

Acme Ltd must submit their data on the gender pay gap service. They must also publish the data and a written statement on their website.

Work out which type of employer you are

Your snapshot date and reporting deadline depend on whether you are:

  • a public authority employer
  • a private, voluntary or other public authority employer

Public authority employers

Public authority employers include:

  • most government departments and arm’s length bodies
  • the armed forces
  • local authorities
  • NHS bodies
  • universities
  • most schools, including academies and multi-academy trusts

You can see a full list of public authorities.

Arm’s length bodies (such as non-departmental public bodies) must publish and report their own data.

For maintained schools, academies and free schools, the governing body has to report their gender pay gap information.

Private, voluntary, and other public authority employers

These include:

  • private limited companies
  • private limited liability partnerships
  • charities
  • independent and private schools

Report your data early

Aim to report and publish your gender pay gap information as soon as you can after the snapshot date.

If you report and publish early:

  • it might be easier to get the data you need to calculate your gender pay gap
  • it might be easier to manage employees involved in preparing your submission
  • you can resolve any unexpected issues or complications earlier on
  • you can start to take action early to address any pay gaps you have
  • it might have a positive impact on your organisation’s reputation
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