The Bill amends the existing gender pay gap reporting provisions of the Employment Equality Acts to provide the statutory basis for mandatory reporting of gender pay gap information to the Minister. Further details in relation to the precise reporting requirements are to be set out in separate regulations which are currently in preparation. These regulations may also:
- require employers to confirm the accuracy of the information and accompanying statement submitted (insofar as they are aware at the time of reporting);
- provide for the Minister to review an employer's accompanying statement, setting out the reasons for any gender pay gap and the measures being taken to address it and, where this does not meet certain prescribed requirements, require the employer to amend and resubmit it; and
- enable the Minister to publish reported gender pay gap information and provide a mechanism (including an electronic tool) for comparison between employers and between business or employment sectors.
While the Bill has not yet been commenced, nor the relevant regulations published by the Minister, the Government’s Gender Pay Gap Portal has already been updated to confirm that employers with 50 or more employees will be legally required to report via the Portal for the 2026 reporting cycle. This will be an additional reporting requirement – meaning employers will be required to both submit their gender pay gap information to the Minister via the Portal and continue to make this publicly available in accordance with existing requirements, for example, by publishing it on their website.
The Portal, which has been live since November 2025 on a voluntary reporting basis, is now open for employer registration and data on the Portal is available for the public to view and compare across a range of metrics.
With the November 2026 reporting deadline fast approaching, in scope employers should register and prepare to report via the Portal, rather than waiting for the legislation to be commenced or further details to be finalised.
Please visit our Pay Transparency & Gender Pay Gap Reporting Hub for further updates, resources and guidance for employers.
- By Aisling Muldowney, Partner, Tara Smyth, Senior Associate at ALG Employment Team.
