Essential points

• The gender pay gap in Ireland is the differential between the average pay of males and females within an organisation.
• The implementation of the Gender Pay Gap Information Act 2021 and associated regulations require employers to report their gender pay gap each year, and the measures that are being taken to eliminate or reduce the gap.
• For year 1, 2022, organisations with over 250 employees had to report. 
• The EU Pay Transparency Directive is in force from 7 June 2023.
• The central purpose of the Directive is to introduce gender pay gap reporting measures. All member state countries must transpose the Directive to national law within three years.
• The Gender Pay Gap Information Act 2021 already complies with the basic requirements of the EU Directive on Pay Transparency but there is more work to be done for employers reporting a GPG of 5% or more as the Irish Government will have the power to enforce fines. The Directive will bring about changes in relation to recruitment and pay philosophy within organisations.  
• Organisations will need to get ready in advance of these changes being in effect from 7 June 2026.