Gender pay gap reporting in Ireland: the 2026 rules

A plain-English summary of who has to report, what to publish and when, based on the Employment Equality Act 1998 (Section 20A) (Gender Pay Gap Information) Regulations 2022 as amended.

Who has to report

Employers with 50 or more employees on their snapshot date. The 2022 Regulations started at 250 employees; the threshold has since been lowered, most recently to 50 by S.I. No. 212/2025, which substitutes "50" for "150" in the definition of "relevant employer".

Headcount counts every employee on the snapshot date, including part-time employees.

The snapshot date and the reporting period

• You choose a snapshot date (the "relevant date") in June.
• Your figures cover the 12 months ending on that date (the "relevant pay period").
• The employees included are those employed on the snapshot date.

The deadline

You must publish within five months of your snapshot date. S.I. No. 212/2025 shortened this from six months. Because the snapshot is in June, the latest possible deadline is 30 November; a 15 June snapshot means 15 November.

The Department has said that reporting through its Gender Pay Gap Portal is also expected. Check the Department's current guidance for portal details.

What you publish

1. Mean and median hourly pay gaps for all employees, part-time employees and employees on temporary contracts (Regulations 7 and 8).
2. Mean and median bonus gaps, and the percentage of men and of women who were paid a bonus and who received benefits in kind (Regulation 9).
3. The percentage of men and of women in each of four pay quartiles (Regulation 10).
4. Where the figures show differences, a statement setting out, in your opinion, the reasons for them and the measures (if any) you are taking or propose to take (Regulation 6(4)). See our statement template.

Where to publish

On your website, in a way that's accessible to your employees and the public, and keep it there for at least three years. If you don't have a website, make it available for inspection at your registered office or principal place of business during normal business hours (Regulation 6(2) and (3)).

What happens if you don't

The Regulations don't set a fixed fine. An employee can complain to the Workplace Relations Commission, which can order an employer to comply, and the Irish Human Rights and Equality Commission can apply to the Circuit Court or High Court for an order requiring compliance.

Next steps

Work out your due date with the deadline checker, then read how the figures are calculated, or preview your own figures free.

Last updated 2026-10-16. Guidance, not legal advice. Sources: S.I. No. 264/2022 and S.I. No. 212/2025 (Irish Statute Book).