Gender Pay Gap Reporting Ireland 2026: Who Must Report, What to Include and How It Works
Last updated November 2026. General information only, not legal advice.
Gender pay gap reporting Ireland rules now reach far more employers than when the regime began in 2022. Since 2025, any employer with 50 or more employees on its chosen June “snapshot” date must publish pay gap figures and a short statement within five months, so by the end of November. For 2026 the Government has also legislated to make uploading your report to the central Gender Pay Gap Portal compulsory.
The law behind gender pay gap reporting in Ireland
The Gender Pay Gap Information Act 2021 inserted section 20A into the Employment Equality Act 1998. The detailed rules are in the Employment Equality Act 1998 (Section 20A) (Gender Pay Gap Information) Regulations 2022 (S.I. No. 264 of 2022). Amendment Regulations in 2024 (S.I. No. 259 of 2024) lowered the threshold from 250 to 150 from 31 May 2024. The Employment Equality Act 1998 (Section 20A) (Gender Pay Gap Information) (Amendment) Regulations 2025 (S.I. No. 212 of 2025), in force from 31 May 2025, lowered it to 50 and cut the publication window from six months to five, moving the deadline from December to November. That still applies in 2026.
Who must report in 2026
You are a “relevant employer” if you employ not less than 50 employees on the relevant date, a date in June that you choose. It is a headcount including part-time employees, and Department guidance confirms that employees on leave or not rostered that day still count.
- 2022 and 2023: 250 or more employees
- 2024: 150 or more employees
- 2025 onwards: 50 or more employees
Section 20A(3) of the 1998 Act says the regulations cannot apply to an employer with fewer than 50 employees.
Key dates: June snapshot, November deadline
The “relevant pay period” is the 12 months ending on your snapshot date, and you must publish not later than five months after it. A 20 June 2026 snapshot means a 20 November deadline. The Department states that reports must be published, and submitted to the Portal, by the end of November 2026.
What a gender pay gap report must include
Regulations 7 to 10 set out the metrics. Each gap is the male figure minus the female figure, as a percentage of the male figure. You must report:
- mean and median hourly remuneration gaps for all employees, for part-time employees and for employees on temporary contracts;
- mean and median bonus remuneration gaps;
- the percentage of men and of women who received bonus remuneration;
- the percentage of men and of women who received benefits in kind; and
- the percentage of men and women in each of four pay quartiles (lower, lower middle, upper middle, upper).
Hourly remuneration is ordinary pay plus bonus remuneration paid in the pay period, divided by total working hours.
The narrative statement
Where the figures show differences referable to gender, Regulation 6 requires a written statement giving, in the employer’s opinion, the reasons for them and the measures (if any) being taken or proposed to reduce or eliminate them.
Where to publish and for how long
Publish on your website in a manner accessible to employees and the public. An employer with no website must make the information available in physical form for inspection during normal business hours at its registered office or principal place of business. It must remain available for not less than three years.
The gender pay gap portal Ireland employers must now use
The Department of Children, Disability and Equality launched the Gender Pay Gap Portal on 18 November 2025, voluntary for the 2025 cycle. Its public side went live on 18 June 2026, so anyone can compare employers’ figures.
For 2026, the Employment Equality and Institutional Burials (Amendment) Bill 2026 passed both Houses of the Oireachtas on 20 October 2026, and the Department’s reporting page now cites the Employment Equality and Institutional Burials (Amendment) Act 2026 as the basis for mandatory Portal reporting. It says employers with 50 or more employees must submit to the Portal, and also publish themselves, by the end of November 2026.
The Portal is in addition to your own publication, not a replacement. The Act also needs a commencement order and regulations, still awaited as we write, so check the gov.ie gender pay gap page before you submit.
Enforcement: what happens if you do not report
The legislation contains no fines, but there are two enforcement routes. Under section 85B of the 1998 Act, the Irish Human Rights and Equality Commission may apply to the Circuit Court or High Court for an order requiring an employer to comply. Under section 85C, a current employee may complain to the Director General of the Workplace Relations Commission, which can order the employer to take a specified course of action, with an appeal to the Labour Court within 42 days. The larger risk is reputational, because reports are public. If a complaint has been referred or IHREC has contacted you, find a solicitor through the Law Society.
What the EU Pay Transparency Directive will change
Directive (EU) 2023/970 was due to be transposed by 7 June 2026. Ireland missed that date, notified the European Commission, and the Minister has said employers will not be penalised for not having all elements in place by June 2026. Legislation is still being prepared.
The Directive goes well beyond the current regime: job applicants get a right to the initial pay or pay range, employers may not ask about pay history, and workers may request average pay levels by sex for work of equal value. Employers of 250 or more workers report annually from 7 June 2027, those with 150 to 249 every three years from the same date, and those with 100 to 149 from 7 June 2031. An unjustified gap of at least 5% in any category, not remedied within six months, triggers a joint pay assessment.
Practical steps for the 2026 cycle
- Confirm your headcount on a June snapshot date and export 12 months of payroll data to that date, including hours, bonuses and benefits in kind.
- Run the calculations, keep the workings, and draft the statement.
- Register on the Portal early, publish, upload, and diarise the three-year retention period.
Our Gender Pay Gap Reporting Compliance Pack gives you an editable Irish report template, a statement framework and a checklist, and sits in our employment policies and compliance category. See also our employer guide to TUPE, redundancy and the gender pay gap and our guide to employment equality law in Ireland.
What the template can and cannot do
The pack gives you a structure that follows the metrics in the Regulations, plain-English notes on the snapshot date and calculations, and a framework for the statement.
It cannot do your calculations, check your payroll data, or decide what counts as bonus remuneration or a benefit in kind in an unusual case. It does not file anything on the Portal, and it is no substitute for advice if your figures reveal an equal pay issue, you face a WRC complaint, or it is unclear which group entity is the employer. In those situations, speak to a solicitor.
Frequently asked questions
What is the gender pay gap reporting threshold Ireland applies in 2026?
An employer with not less than 50 employees on its chosen June snapshot date must report. The threshold was 250 in 2022 and 2023, 150 in 2024, and has been 50 since 31 May 2025.
When is the gender pay gap reporting deadline Ireland employers must meet in 2026?
Within five months of your June snapshot date, so the matching date in November 2026. The Department says reports must be published, and submitted to the Portal, by the end of November 2026.
Gender pay gap reporting 50 employees: do part-time and temporary staff count towards the threshold?
Yes. The Regulations expressly include part-time employees in the headcount, and Department guidance confirms that staff on leave or not rostered that day are counted.
Is the gender pay gap portal Ireland launched in 2025 mandatory for 2026 reports?
Yes, under the Employment Equality and Institutional Burials (Amendment) Act 2026: gov.ie states that employers with 50 or more employees must submit to the Portal by the end of November 2026, although the Act still needs a commencement order and regulations. Uploading does not replace publishing on your own website.
Where must a gender pay gap report Ireland 2026 be published, and for how long?
On the employer’s website, accessible to employees and the public, or if there is no website, in physical form for inspection at the registered office or principal place of business. It must stay available for at least three years, and for 2026 it must also go on the Portal.
OnlineLegalServices.ie is not a solicitor’s practice and does not give legal advice. For advice on your own situation, speak to a solicitor.
Sources: gov.ie: How to report on the gender pay gap, S.I. No. 264/2022, S.I. No. 212/2025, Gender Pay Gap Information Act 2021, Directive (EU) 2023/970
