The Equality and Human Rights Commission (EHRC) has accepted the government's view that a company's failure to comply with the requirement to publish gender pay gap figures will be an "unlawful act" under the Equality Act 2006.
The key elements of the reporting requirements apply to companies with 250 or more employees:
Requirement to publish data showing the difference between male and female employees’ pay;
Number of employees calculated as at 5 April each year;
The reports must be published by the 4 April in the following year, with the first reports due by 4 April 2018;
The reports must be published in the company website, kept online and publically available for three years;
They must also be uploaded onto a government website.