Gender pay gap reporting in Ireland
Rules last read on 5 November 2026.
Under S.I. 264/2022, as amended by S.I. 259/2024 and S.I. 212/2025, an employer with not less than 50 employees reports each year. The calculator works the figures out from your payroll file, in your browser.
Who, and by when
- Who: not less than 50 employees on the date you choose. Exactly 50 reports: gov.ie's "over 50" is shorter than the regulation's wording, and the regulation governs.
- The date: a date in June, chosen by you. Pay is counted over the 12 months ending on it.
- Deadline: not later than five months after that date. A date of 5 June gives 5 November, and 26 June gives 26 November. The end of November is only the latest it can be.
- Where: on your website for three years, or at the registered office if you have no website. gov.ie also says employers must use the reporting portal for 2026. The regulations do not mention it, and its fields sit behind registration, so we have not read them.
The figures
- Mean and median hourly gaps for all employees, for part-time employees and for employees on temporary contracts.
- Mean and median bonus gaps, among people who received a bonus.
- The share of men and of women who received a bonus, and who received benefits in kind.
- The share of men and women in each of four hourly pay bands.
Where the figures show differences, the regulations also ask for a written statement of the reasons and your measures (reg. 6(4)). That is your opinion, so the calculator gives no reasons.
How hourly pay is worked out
Ordinary pay plus bonus in the 12 months, divided by working hours in the 12 months (reg. 3 and 4). A bonus paid for a period of a different length is adjusted by days.
- Fixed hours: the hours in the contract in force on the date.
- Variable hours: (A ÷ 12) × 52.18, A being the hours in the 12 weeks ending with the last full week of the period, as the gov.ie guidance gives it.
- Under 12 weeks, or not reasonably possible: a number that fairly represents a year. That is your judgement, so you enter the hours.
How it differs from the UK
| Ireland | UK | |
|---|---|---|
| Employees | 50 or more | 250 or more |
| Pay counted | 12 months | One pay period |
| Overtime | Included | Left out |
| People on reduced pay for leave | Kept in | Out of hourly figures |
| Extra splits | Part-time, temporary, benefits in kind | None |
So one payroll file cannot serve both. Each has its own template here.
Choices in this calculator
The regulations ask for four bands of an equal number but do not say where leftover people go, so we use the UK guidance's rule and say so in the method. Share options count as benefits in kind since 2024, not as bonus.