The Equality (Gender Pay Gap Information) (Amendment) Regulations 2026, laid before Parliament in October 2026, lower the employee threshold for mandatory gender pay gap reporting from 250 to 100. The change takes effect for reporting periods beginning on or after 5 April 2027.
Affected employers must publish their mean and median gender pay gap, mean and median bonus pay gap, proportion of men and women receiving bonuses, and the proportion of men and women in each pay quartile — all on a dedicated GOV.UK gender pay gap service within 12 months of their snapshot date.
The existing obligations on employers with 250 or more employees under the Equality Act 2010 (Gender Pay Gap Information) Regulations 2017 are unchanged. The Equality and Human Rights Commission (EHRC) has published updated employer guidance on how to calculate and report the figures correctly. Failure to report carries enforcement action by the EHRC and can lead to an unlimited fine.
ACAS has a step-by-step guide for employers newly captured by the rules.