The document discusses gender pay gap reporting requirements for organizations in the UK and Scotland. Key points include:
- Organizations with 250+ employees must report their gender pay gap data by April 2018, while public sector organizations in Scotland with 150+ employees must report by March 2018.
- Failure to comply with reporting or publishing misleading data could result in reputational and financial damage for organizations as well as action from the Equality and Human Rights Commission.
- The gender pay gap in Scotland is estimated at 6-33% depending on the measurement, with the median hourly pay gap being £0.85 nationally and £2.51 in Fife.
Payroll legislation is constantly changing and keeping fully up to date can be challenging. Our Taunton payroll and auto enrolment manager, Kirsty Small, will present a comprehensive update and will guide you through all the recent legislative changes and those that will be coming up in the near future. She will also draw your attention to common problems and pitfalls that clients regularly need help and advice with.
Topics covered will include:
• Legislation changes – recent and to come
• GDPR
• Auto Enrolment – triennial review and update
• General update
• Apprenticeship levy
Tax Cuts and Jobs Act: Latest employer developments as of 3-21-2018Debera Salam, CPP
Following are the slides from the CIC Plus and Ernst & Young LLP webcast that aired on March 21, 2018 where we focused on the latest developments of employer interest in connection with the Tax Cuts and Jobs Act of 2017.
The Apprenticeship Reform & its Implications on Colleges; by Teresa Frith The Pathway Group
A comprehensive report prepared by Teresa Frith of 'Association of Colleges'.
This document outlines the importance and purpose behind the 'apprenticeship reform' (changes made to apprenticeship funding), and the government's take on it all.
As well as providing information about the apprenticeship reform funding and processes, the implications the levy will have on colleges has also been explained.
Take a look at common mistakes made with day to day payroll processing. Learn how to avoid these errors, which may prove costly to your business or result in non-compliance.
Payroll legislation is constantly changing and keeping fully up to date can be challenging. Our payroll senior manager, Eve Iunco, will present a comprehensive update and will guide you through all the recent legislative changes and those that will be coming up in the near future. She will also draw your attention to common problems and pitfalls that clients regularly need help and advice with.
This year, we will also be including a presentation from our Head of Cyber Security, Richard Wilding, who will provide an update on the latest ways to protect your business from cybercrime. This concise briefing will update you on the latest cyber scam trends and show you how you can act to protect your payroll and business data.
Topics covered will include:
Payroll update
•Legislation changes - recent and to come
•New student loan - postgraduate
•Payslip changes
•Right to work - potential risks
•General update
Cyber security briefing
•Current risks and threats
•ID theft
•CV/Employee history fraud
•GDPR
Join us to learn more about how tax reform impacts nonprofits across the industry. By Congress approving the H.R. 1 Tax Cuts and Jobs Act, it significantly alters the U.S. tax code.
Payroll legislation is constantly changing and keeping fully up to date can be challenging. Our Taunton payroll and auto enrolment manager, Kirsty Small, will present a comprehensive update and will guide you through all the recent legislative changes and those that will be coming up in the near future. She will also draw your attention to common problems and pitfalls that clients regularly need help and advice with.
Topics covered will include:
• Legislation changes – recent and to come
• GDPR
• Auto Enrolment – triennial review and update
• General update
• Apprenticeship levy
Tax Cuts and Jobs Act: Latest employer developments as of 3-21-2018Debera Salam, CPP
Following are the slides from the CIC Plus and Ernst & Young LLP webcast that aired on March 21, 2018 where we focused on the latest developments of employer interest in connection with the Tax Cuts and Jobs Act of 2017.
The Apprenticeship Reform & its Implications on Colleges; by Teresa Frith The Pathway Group
A comprehensive report prepared by Teresa Frith of 'Association of Colleges'.
This document outlines the importance and purpose behind the 'apprenticeship reform' (changes made to apprenticeship funding), and the government's take on it all.
As well as providing information about the apprenticeship reform funding and processes, the implications the levy will have on colleges has also been explained.
Take a look at common mistakes made with day to day payroll processing. Learn how to avoid these errors, which may prove costly to your business or result in non-compliance.
Payroll legislation is constantly changing and keeping fully up to date can be challenging. Our payroll senior manager, Eve Iunco, will present a comprehensive update and will guide you through all the recent legislative changes and those that will be coming up in the near future. She will also draw your attention to common problems and pitfalls that clients regularly need help and advice with.
This year, we will also be including a presentation from our Head of Cyber Security, Richard Wilding, who will provide an update on the latest ways to protect your business from cybercrime. This concise briefing will update you on the latest cyber scam trends and show you how you can act to protect your payroll and business data.
Topics covered will include:
Payroll update
•Legislation changes - recent and to come
•New student loan - postgraduate
•Payslip changes
•Right to work - potential risks
•General update
Cyber security briefing
•Current risks and threats
•ID theft
•CV/Employee history fraud
•GDPR
Join us to learn more about how tax reform impacts nonprofits across the industry. By Congress approving the H.R. 1 Tax Cuts and Jobs Act, it significantly alters the U.S. tax code.
Skp global expansion updates-February 2016Partha Pant
This is an update that covers employment, payroll, GST/VAT,
and corporate tax related developments globally. It is especially relevant for organisations with overseas operations
Czech or foreign investors entering the Czech market may choose between several corporate forms. The fundamental law in this area is the Civil Code and Business Corporations Act. Read more!
ax Evasion is a illegal way of reducing tax. Developing countries like Bangladesh loses huge amount of taxes because of tax Evasion. Government loses about 2 billion taxes from Multinational industries in Bangladesh. It is said that 200 multinational companies have been working in Bangladesh.
Our summer newsletter's cover articles look at planning for the reduction in the dividend allowance and highlight that another tax rise will be with us soon. Check out these articles and lots more!
It is now time for all members of Congress — Democrat, Republican and Independent — to support pro-American tax reform. It’s time for Congress to provide a level playing field for our workers, to bring American companies back home, to attract new companies and businesses to our country, and to put more money into the pockets of everyday hardworking people. Go to www.passtaxreform.org to learn more.
With ever-changing legislation and the array of reporting requirements imposed on individuals, companies and employers, it can be a challenge to stay on top of the various deadlines and key dates. Our ‘Key dates for tax April 2016 – April 2017’ booklet provides a helpful month-by-month tool to remind you of some of the deadlines or changes to tax legislation in 2016/17.
Scottish Independence: potential implications for employment and pensionsIus Laboris
On 18 September 2014, the people of Scotland will vote on whether their nation should be a country that is independent from the rest of the United Kingdom. If they vote “yes”, the Scottish government is planning to negotiate to enable Scotland to break away from the rest of the United Kingdom in March 2016. What would an independent Scotland look like in terms of business, economic, legal and constitutional changes?
SKS Ward Mackenzie_Tax_Rates_Allowance_Pocket_GuideJoannaGreen14
Capital allowances are an entirely legitimate, recognised part of the UK tax regime. Unlike many HMRC reliefs, capital allowances allow tax relief to be given or denied by statutory principle (Capital Allowances Act 2001), rather than by virtue of accounting standard.
Some of the rules on capital allowances are very complex – even for trained professionals. Claiming this relief requires a variety of expertise including; legal, taxation, accounting and valuation, which are all skills that our dedicated experts have.
Large employers will have to produce their first gender pay gap reports by April 2018 at the latest, based on payroll data from April 2017. While the final version of the regulations isn’t expected until summer 2016, the main elements are now clear. These slides set out what the Regulations require and the issues that employers should be thinking about now.
Skp global expansion updates-February 2016Partha Pant
This is an update that covers employment, payroll, GST/VAT,
and corporate tax related developments globally. It is especially relevant for organisations with overseas operations
Czech or foreign investors entering the Czech market may choose between several corporate forms. The fundamental law in this area is the Civil Code and Business Corporations Act. Read more!
ax Evasion is a illegal way of reducing tax. Developing countries like Bangladesh loses huge amount of taxes because of tax Evasion. Government loses about 2 billion taxes from Multinational industries in Bangladesh. It is said that 200 multinational companies have been working in Bangladesh.
Our summer newsletter's cover articles look at planning for the reduction in the dividend allowance and highlight that another tax rise will be with us soon. Check out these articles and lots more!
It is now time for all members of Congress — Democrat, Republican and Independent — to support pro-American tax reform. It’s time for Congress to provide a level playing field for our workers, to bring American companies back home, to attract new companies and businesses to our country, and to put more money into the pockets of everyday hardworking people. Go to www.passtaxreform.org to learn more.
With ever-changing legislation and the array of reporting requirements imposed on individuals, companies and employers, it can be a challenge to stay on top of the various deadlines and key dates. Our ‘Key dates for tax April 2016 – April 2017’ booklet provides a helpful month-by-month tool to remind you of some of the deadlines or changes to tax legislation in 2016/17.
Scottish Independence: potential implications for employment and pensionsIus Laboris
On 18 September 2014, the people of Scotland will vote on whether their nation should be a country that is independent from the rest of the United Kingdom. If they vote “yes”, the Scottish government is planning to negotiate to enable Scotland to break away from the rest of the United Kingdom in March 2016. What would an independent Scotland look like in terms of business, economic, legal and constitutional changes?
SKS Ward Mackenzie_Tax_Rates_Allowance_Pocket_GuideJoannaGreen14
Capital allowances are an entirely legitimate, recognised part of the UK tax regime. Unlike many HMRC reliefs, capital allowances allow tax relief to be given or denied by statutory principle (Capital Allowances Act 2001), rather than by virtue of accounting standard.
Some of the rules on capital allowances are very complex – even for trained professionals. Claiming this relief requires a variety of expertise including; legal, taxation, accounting and valuation, which are all skills that our dedicated experts have.
Large employers will have to produce their first gender pay gap reports by April 2018 at the latest, based on payroll data from April 2017. While the final version of the regulations isn’t expected until summer 2016, the main elements are now clear. These slides set out what the Regulations require and the issues that employers should be thinking about now.
Large employers will have to produce their first gender pay gap reports by April 2018 at the latest, based on payroll data from April 2017. While the final version of the regulations isn’t expected until summer 2016, the main elements are now clear. These slides set out what the Regulations require and the issues that employers should be thinking about now.
Morgan McKinley have teamed up with XpertHR to discuss the very topical theme that is the Gender Pay Gap. Morgan McKinley provided some insight into the gender pay gap from a recruitment perspective and XpertHR explained the difference between the gender pay gap vs equal pay, new regulatory requirements for reporting on the gender pay gap for employees and how and why this can be done. Guest speakers: Mark Crail and Clio Springer.
Mark Regan and Claire Keane presented this at the ESRI's annual Budget Perspectives Conference on 10 July 2018. The relevant publication is available to download here: http://www.esri.ie/publications/lone-parent-incomes-and-work-incentives/
Canada’s small- and medium-size enterprises
(SMEs) are collectively the largest employer in
Canada, employing about 55 per cent of
Canadians (based on Statistics Canada’s Survey
of Employment, Payrolls and Hours 2008).
When you take into account the fact that they
contribute 1.4 times the premiums their
employees do, this makes them the single
largest employer-stakeholder group in the EI
system today. SMEs employ Canadians in every
province and in every sector of the economy,
from the retail and service sectors to
manufacturing and primary industries. This
broad range of industries and employee
requirements make SME owners an excellent
judge of the efficacy of the EI system.
EI is becoming a more and more important
issue for SMEs. In fact, EI is one of the top
priorities for CFIB members across the nation.
This was highlighted in a survey conducted in
the first half of 2009, which found that 48 per
cent of CFIB members listed EI reform as a
priority for their business, behind only the
total tax burden and regulations and paper
burden, both of which are also directly related
to the EI system.
Following the Autumn Statement 2016, there will many legislation changes at the start of the new tax year. This is a guide and overview of what these changes are and how you can prepare for them.
Webinar - Pay Transparency Legislation Series Ep 7 EMEAPayScale, Inc.
Join Payscale’s Chief Product Evangelist, Ruth Thomas and Senior Corporate Attorney- Employment, Lulu Seikaly as they discuss emerging global pay transparency legislation and best practices for remaining compliant.
Webinar - Pay Transparency Legislation Series Ep 7PayScale, Inc.
Join Payscale’s Chief Product Evangelist, Ruth Thomas and Senior Corporate Attorney- Employment, Lulu Seikaly as they discuss emerging global pay transparency legislation and best practices for remaining compliant.
May recap of the major benefits changes and Coronavirus (COVID-19)Policy in Practice
As new measures to control Coronavirus (COVID-19) are introduced Policy in Practice's Head of Policy, Zoe Charlesworth, summarises the major changes to the welfare system.
As part of the support we've been providing we’ve answered hundreds of questions from people worried about the impact of Coronavirus on their income.
In addition, Megan Mclean shares some of the common questions we’ve received on our Coronavirus support page from people who are worried about their income.
Special guest Victoria Todd, Low Incomes Tax Reform Group, updates us on tax credits.
Finally, Peter Carter briefly walks through software tools that help our clients to give the best advice possible to their customers.
Review the slides to learn:
- What policy measures are in place to protect people
- The impact of COVID-19 welfare measures
- What the main concerns of people are
- How organisations are responding
Register now for our next webinar 'Coronavirus: Stories from the frontline' taking place on May 20 at 10:30 here: https://register.gotowebinar.com/register/7790971575243794701
If the date of this webinar has passed you can view our webinars on demand here http://policyinpractice.co.uk/events/
This document is designed to assist organisations of any sector in their commitment to promoting equality of opportunity and more importantly to fulfil their responsibilities under the Equality Act 2010, which passed into law on 1 October 2010.
The Act brings together over 116 separate pieces of legislation into one single Act that provides a consistent legal framework to protect the rights of individuals and advance equality of opportunity for all.
Public, private or voluntary organisations receiving public funding and/or carrying out public functions1 are further subject to the general equality duty and must have due regard to the need to:
• Eliminate unlawful discrimination, harassment and victimisation and other conduct prohibited by the Act.
• Advance equality of opportunity between people who share a protected characteristic and those who do not.
• Foster good relations between people who share a protected characteristic and those who do not.
‘Due regard’ involves a range of actions such as:
• Removing or minimising disadvantages suffered by people due to their protected characteristics.
• Taking steps to meet the needs of people from protected groups where these are different from the needs of other people.
• Encouraging people from protected groups to participate in public life or in other activities where their participation is disproportionately low.
This document is designed to assist organisations of any sector in their commitment to promoting equality of opportunity and more importantly to fulfil their responsibilities under the Equality Act 2010, which passed into law on 1 October 2010.
The following report outlines the process and findings Fife Centre for Equalities took to collect concerns that Brexit may have on communities on behalf of Fife Council.
It was agreed we would seek the opinions of 60 residents of Fife through who were concerned or wishing to share their views about Brexit. The conversations began in June 2017 and were themed around:
• Education
• Employment/business
• Welfare/Benefits
• Right to remain
• Hate crime
• Any other concerns
This summary report contains an overview of the detailed consultation data provided and identification of key themes and concerns. We identified the concerns below to be recurring and shared across interviewees:
Education: the lessening of educational and career outcomes and opportunities for future generations.
Economy: the negative impacts of losing low-paid EU workers staff and the European financial assistance to farming communities.
Welfare: No direct links were drawn between Brexit and financial risk, those were instead associated with the wider Welfare Reform agenda that is seen to impact both UK as well as EU nationals.
Hate crime / Hate incidents: concerns about hate / racist speech content becoming more prevalent (i.e. everyday conversations, as well as media/news stories), mainly as islamophobia rather than anti-EU / Brexit related; but otherwise no changes in perception in hate crimes
Fife Centre for Equalities position on Social Mobility and the Time for Change consultation. This is in parallel with on-going work on the inclusion of the socio-economic duty in the Equality Act 2010.
This document is designed to assist organisations of any sector in their commitment to promoting equality of opportunity and more importantly to fulfil their responsibilities under the Equality Act 2010, which passed into law on 1 October 2010. This Act brings together over 116 separate pieces of legislation into one single Act that provides a consistent legal framework to protect the rights of individuals and advance equality of opportunity for all.
Jennifer Schaus and Associates hosts a complimentary webinar series on The FAR in 2024. Join the webinars on Wednesdays and Fridays at noon, eastern.
Recordings are on YouTube and the company website.
https://www.youtube.com/@jenniferschaus/videos
Presentation by Jared Jageler, David Adler, Noelia Duchovny, and Evan Herrnstadt, analysts in CBO’s Microeconomic Studies and Health Analysis Divisions, at the Association of Environmental and Resource Economists Summer Conference.
What is the point of small housing associations.pptxPaul Smith
Given the small scale of housing associations and their relative high cost per home what is the point of them and how do we justify their continued existance
A process server is a authorized person for delivering legal documents, such as summons, complaints, subpoenas, and other court papers, to peoples involved in legal proceedings.
ZGB - The Role of Generative AI in Government transformation.pdfSaeed Al Dhaheri
This keynote was presented during the the 7th edition of the UAE Hackathon 2024. It highlights the role of AI and Generative AI in addressing government transformation to achieve zero government bureaucracy
Many ways to support street children.pptxSERUDS INDIA
By raising awareness, providing support, advocating for change, and offering assistance to children in need, individuals can play a crucial role in improving the lives of street children and helping them realize their full potential
Donate Us
https://serudsindia.org/how-individuals-can-support-street-children-in-india/
#donatefororphan, #donateforhomelesschildren, #childeducation, #ngochildeducation, #donateforeducation, #donationforchildeducation, #sponsorforpoorchild, #sponsororphanage #sponsororphanchild, #donation, #education, #charity, #educationforchild, #seruds, #kurnool, #joyhome
Russian anarchist and anti-war movement in the third year of full-scale warAntti Rautiainen
Anarchist group ANA Regensburg hosted my online-presentation on 16th of May 2024, in which I discussed tactics of anti-war activism in Russia, and reasons why the anti-war movement has not been able to make an impact to change the course of events yet. Cases of anarchists repressed for anti-war activities are presented, as well as strategies of support for political prisoners, and modest successes in supporting their struggles.
Thumbnail picture is by MediaZona, you may read their report on anti-war arson attacks in Russia here: https://en.zona.media/article/2022/10/13/burn-map
Links:
Autonomous Action
http://Avtonom.org
Anarchist Black Cross Moscow
http://Avtonom.org/abc
Solidarity Zone
https://t.me/solidarity_zone
Memorial
https://memopzk.org/, https://t.me/pzk_memorial
OVD-Info
https://en.ovdinfo.org/antiwar-ovd-info-guide
RosUznik
https://rosuznik.org/
Uznik Online
http://uznikonline.tilda.ws/
Russian Reader
https://therussianreader.com/
ABC Irkutsk
https://abc38.noblogs.org/
Send mail to prisoners from abroad:
http://Prisonmail.online
YouTube: https://youtu.be/c5nSOdU48O8
Spotify: https://podcasters.spotify.com/pod/show/libertarianlifecoach/episodes/Russian-anarchist-and-anti-war-movement-in-the-third-year-of-full-scale-war-e2k8ai4
1. Fife Centre for Equalities
Equality Briefing:
Gender Pay Gap: Reporting, Enforcement and
Emerging Issues - February 2018
2. Equality Briefing: Gender Pay Gap – February 2018
Working with Partners and Comunities to make Fife a fair,
equal and inclusive place to live, work and study.
Key points
• The Gender Pay Gap report for organisations over 250 employees is due by
4 April 2018 for private and voluntary organisations and 30 March 2018
for public sector employers.
• The risk involved in not complying with gender pay gap reporting is high in
terms of potential reputational and financial damage.
• Organisations cannot be punished for having a wide gender pay gap, but the
Equality and Human Rights Commission can take action against
organisations failing to publish their data, or for publishing misleading data.
• Public sector organisations in Scotland have further expectations placed on
them due to Public Sector Equality Duty and the Equality Act 2010 (Specific
Duties) (Scotland) Regulations 2012 with reporting on the Gender Pay Gap
applying to organisations with 150 employees and over1.
Background: Pay Gap and Equal Pay
Equal pay and the Gender Pay Gap are related as they
both concern the disparity of pay women receive in
employment. They are however two distinct equality
issues, with Equal Pay being the most well understood
and (depending on context) feasible to address.
Equal pay means that men and women in the same
employment performing equal work must receive equal
pay, as set out in the Equality Act 2010.
The Gender Pay Gap is a measure of the difference between men’s and women’s
average earnings, and can be calculated for a specific organisation or across the
labour market for an industry - nationally or locally. It is expressed as a percentage
of men’s earnings as historically this has been higher. In the cases where women’s
earnings are higher, this is described as a ‘pay advantage’. Due to this the gender
pay gap measure is a tool to address more systemic patterns of gender inequality or
occupational segregation that full compliance with Equal Pay does not cover (*see
more details on current case law below).
In April 2017, the Equality Act 2010 (Gender Pay Gap Information) Regulations
passed into law in April 2017 and lack of compliance can open up an organisation to
action by the Equality and Human Rights Commission. Employers are encouraged
to follow the law, with formal enforcement action considered only if employers do not
comply with the requirement to publish their data despite encouragement.
As April 2018 approaches, more gender paygap figures are being released, with
only 1/8th of eligible organisations have submitted reports so far (1,047 firms out of
approximately 9000). The figures released so far (February 2018) have already
generated media attention (see media section).
1 Note: This threshold might be lowered to 20 employees under proposals by the Scottish
Government.
3. Equality Briefing: Gender Pay Gap – February 2018
Working with Partners and Comunities to make Fife a fair,
equal and inclusive place to live, work and study.
Equality Statistics: Gender Pay Gap in Scotland and
Fife
Depending on how the gender pay gap is measured it can vary in Scotland from 6%
up to 33%. The measures in the graph below come from the Annual Survey for
Hours and Earnings (ASHE) from the Office for National Statistics (ONS) and do not
include income for the self-employed.
Source: Scottish Government (2017) No Small Change: The Economic
Potential of Closing the Gender Pay Gap (p10)
The Scottish Government uses the full-time median pay gap which compares
median hourly earnings of full-time male and full-time female workers so as to be
consistent with the UK Office for National Statistics (ONS). With those measures, the
pay gap between the median wage per hour of a man and a woman in Scotland is
£0.85 compared to £2.51 for Fife (EHRC online pay gap reporting tool).
For individuals, the difference total weekly wage is a more useful measure:
• The NOMIS Labour profile tool reports the gender paygap between male and
female workers at national level to be £81.9 weekly (£4258.80 per year
before tax)
• In Fife this is lower at £58.30 weekly (£3031.60 per year before tax).
Gross Weekly Pay Fife
(£)
Scotland
(£)
Full-Time Workers 530.5 547.7
Male Full-Time Workers 554.8 580.2
Female Full-Time Workers 496.5 498.3
Hourly Pay - Excluding Overtime
Full-Time Workers 13.48 13.85
Male Full-Time Workers 13.50 14.32
Female Full-Time Workers 13.38 13.31
Source: Earnings by place of residence (2017 – for 2017 figures)
Nomis: Labour Market Profile – Fife
4. Equality Briefing: Gender Pay Gap – February 2018
Working with Partners and Comunities to make Fife a fair,
equal and inclusive place to live, work and study.
Gender Pay Gap Enforcement in 2018-19
The EHRC ‘Closing the gap’ plan for enforcing the gender pay gap regulations
proposed in December 2017 is as follows:
1) Resolve non-compliance through informal resolution (e.g. contacting the
organisation and requiring them to acknowledge obligations and asking to
comply)
2) Where formal enforcement action is required,
a. For private or voluntary sector organisations
i. Use EHRC Section 20 Investigations and Section 23
Agreements to stimulate compliance
ii. If this process fails, seek a court order under Section 24
requiring employer to comply,
iii. If the organisation does not submit a draft action plan, the
EHRC will apply to the sheriff court in Scotland for an order
requiring the employer to provide an action plan under Section
22(6)(a) within a specified timeframe.
b. For the public sector,
i. Follow an assessment as per Section 31 Public Sector Duty
Assessment and 32 Public Sector Duty Compliance Notice (this
initially is similar to Section 20 investigations)2
ii. If the assessment concludes that the employer has failed to
comply, the EHRC will issue a notice under section 32 requiring
the employer to comply with the duty to publish and to provide
us, within 28 days of the notice, with written information of steps
taken or proposed for the purpose of complying with the duty.
iii. If the organisation fails to follow this, the EHRC will apply to the
sheriff court in Scotland for an order requiring the employer to
comply under section 32(8).
3) In 2018/19 focus on employers who do not publish the information required
and take action if required against employers for publication of inaccurate
data.
2 i. A public sector employer would commit an offence if it fails to comply with notice under paragraph
9 Schedule 2 EA 2006, or a court order requiring them to take the necessary steps to comply with the
notice, falsifies anything provided in accordance with a notice or court order, or gives false oral
evidence in response to a notice or court order, and does not have a reasonable excuse for doing so.
This is liable to a ‘level 5’ fine (i.e. no maximum fine).
5. Equality Briefing: Gender Pay Gap – February 2018
Working with Partners and Comunities to make Fife a fair,
equal and inclusive place to live, work and study.
Gender Pay Gap Reporting: Guidance / Worksheet
Who does this concern?
Any organisation with 250 or more employees (note a part time worker equals one
whole employee, not 0.5 FTE etc).
Any Public Sector organisation in Scotland with 150 employees and over (as
per the Public Sector Equality Duty and the Equality Act 2010 (Specific Duties)
(Scotland) Regulations 2012)
Employers with several groups, franchises or subsidiaries need to be considered
separately and require a report each.
Employees that should be included in the report cover any employee contract of:
• Employment
• Apprenticeship
• Or contract to personally do work (e.g. contractors, sessional or casual
workers)
Exclusions: Agency workers and partners (or owners)
When does it need to completed by? (by sector):
• Public sector: No later than 30 March 2018, covering the previous year
snapshot
• Private sector: No later than 4 April 2018, covering the previous year
snapshot
• Third sector: First gender pay gap report to be published no later than 4
April 2018.
What does it involve?
1) In preparing pay data report consider the following:
Employee Pay that need to be included:
• basic pay,
• allowances (e.g. car allowance, equipment allowance etc)
• piecework (e.g. external designers etc)
• shift premium pay (e.g. evenings or weekends)
Employee Pay to be excluded:
• redundancy
• benefits in kind
• overtime
• expenses
6. Equality Briefing: Gender Pay Gap – February 2018
Working with Partners and Comunities to make Fife a fair,
equal and inclusive place to live, work and study.
Employee Bonus Pay to be included:
• Commissions, or productivity / performance bonuses
• Incentives or profit sharing
• Covers money and cash value of vouchers, securities, or interests
• *exclude leaving staff
Always use figures before deductions such as:
• PAYE
• NI
• Pension schemes
• Student loan repayments
2) Calculate the 6 key information figures using the instructions below
a. Mean gender pay gap
This is calculated as a percentage by:
(Mn – F) x 100
Mn
Mn is the mean gross hourly rate of pay of all full pay relevant male
employees on the relevant date
F is the mean gross hourly rate of pay of all full pay relevant female
employees on the relevant date
b. Median gender pay gap
This is calculated as a percentage by:
(Md – F) x 100
Md
Md is the median gross hourly rate of pay of all full pay relevant
male employees on the relevant date
F is the median gross hourly rate of pay of all full pay relevant
female employees on the relevant date
c. Mean bonus gender pay gap
This is calculated as a percentage by:
(Mnb – F) x 100
Mnb
Mnb is the mean bonus rate paid to all full pay relevant male
employees in the 12 months preceding the snapshot date
7. Equality Briefing: Gender Pay Gap – February 2018
Working with Partners and Comunities to make Fife a fair,
equal and inclusive place to live, work and study.
F is the mean bonus rate paid to all full pay relevant female
employees in the 12 months preceding the snapshot date
d. Median bonus gender pay gap
This is calculated as a percentage by:
(Mdb – F) x 100
Mdb
Mdb is the median bonus rate paid to all full pay relevant male
employees in the 12 months preceding the snapshot date
F is the median bonus rate paid to all full pay relevant female
employees in the 12 months preceding the snapshot date
e. Proportion of males and females receiving a bonus payment
i. Number of male employees receiving bonus pay, as a
percentage of the total number of male employees:
(Mb) x 100
M
ii. Number of female employees receiving bonus pay, as a
percentage of the total number of male employees:
(Fb) x 100
F
Mb is the total number of male employees receiving bonus pay
M is the total number of male employees
Fb is the total number of female employees receiving bonus pay
F is the total number of female employees
f. Proportion of males and females in each quartile band
• Split numbers of employees into 4 equal quartiles
• Rank based on gross hourly rate of pay
• Identify the number of full pay relevant male and female employees
that fall into each pay band on the snapshot date
• Distribute employees on the same hourly pay rate evenly by
gender where those bands cross quartile boundaries
• Report distribution for each quartile, e.g.
o “Of the number of employees in the lower quartile, M1% are
male and F1% are female.”
o “Of the number of employees in the lower middle quartile,
M2% are male and F2% are female.”
8. Equality Briefing: Gender Pay Gap – February 2018
Working with Partners and Comunities to make Fife a fair,
equal and inclusive place to live, work and study.
o “Of the number of employees in the upper middle quartile,
M3% are male and F3% are female.”
o “Of the number of employees in the upper quartile, M4% are
male and F4% are female.”
3) (Optional / Good practice) Include a narrative section in the report explaining:
a. Causes of any gender pay gaps shown in the report, e.g. difficulty in
recruiting in STEM industries, or percentage of women having had
breaks from work that affected their career progression;
b. The percentage of women working part time
c. Actions being taken (or will be in the following year) to close paygaps
d. How employees can get involved
4) (Optional / Good practice) Compare the gender pay gap looks against the
wider picture in Fife and Nationally.
In Fife3, for fulltime workers:
17.9% pay gap between female and male full-time workers, compared to
a 6.1% pay gap at national level.
For part-time workers:
11.8% pay advantage for women working part-time in Fife, compared to a
9.6% advantage nationally.
5) Sign and endorse the report – by a member of the management team, the
organisation CEO or the Board of Directors
*For Private and Third Sector:
Conclude with a written statement confirming that the information is accurate.
Note: this is not required for Public Sector organisations.
6) Publish the gender pay gap information on your organisation website so it is
publicly available (remaining accessible for 3 years minimum), and also on:
https://www.gov.uk/report-gender-pay-gap-data
3 More details on gender pay gap in Fife, check Fife Centre for Equalities Equality in Fife 2018 – pg
143 – 148
9. Equality Briefing: Gender Pay Gap – February 2018
Working with Partners and Comunities to make Fife a fair,
equal and inclusive place to live, work and study.
Emerging issues / Media reports
As more reports are published, gender pay gap reporting is gaining a higher media
profile, issues in the reporting process (i.e. organisations ‘gaming’ the report) are
being highlighted as well as pay equality issues:
• 1,047 firms have complied, ~ 8,000 to go
• Men earned 18.4% more than women in April 2017 (ONS)
• 74% of UK firms pay more wages in total to their male staff than female staff
• The highest reported paygaps on 21/2/18 were in air travel firms and banking
(e.g. Tui, Easyjet, and Virgin Money, Clydesdale and TSB, with quoted figures
include: Easyjet at 45.5%, Tui Airways 47%, Bank of England 24%).
• Partners in firms are excluded from gender pay reporting because they are
considered to be owners rather than employees
• Companies also create subsidiaries or service companies with staff numbers
below the 250 threshold for gender pay gap reporting
Gender pay gap: Men still earn more than women at most firms
(BBC News, FEB18)
Lloyd’s of London CEO chief says partnerships skew gender pay gap data
(FT, FEB18)
Vast majority of firms have a gender pay gap, show company reports
(Independent, FEB18)
Useful links
ACAS Guidance on reporting:
http://www.acas.org.uk/index.aspx?articleid=5768
Equal Pay Portal:
Resource centre http://www.equalpayportal.co.uk/
EHRC Gender Paygap Tool:
https://www.equalityhumanrights.com/en/pay-gaps/gender-what-does-pay-gap-look
UK Gender Pay Gap Viewing Service:
https://gender-pay-gap.service.gov.uk/Viewing/searchresults
10. Equality Briefing: Gender Pay Gap – February 2018
Working with Partners and Comunities to make Fife a fair,
equal and inclusive place to live, work and study.
Related (*Equal Pay) Case Law
Glasgow City Council v Unison and Others
http://www.bailii.org/scot/cases/ScotCS/2017/[2017]CSIH34.html
(Sex / gender based discrimination)
• 6000 claimants argued that the pay protection scheme which accompanied
the introduction of the new pay system had actually had the effect of
discriminating against women by excluding them.
• Loss of bonuses for male-dominated groups following the implementation of
the job evaluation scheme had resulted in those groups being given the
benefit of pay protection (“red-circling”).
• The Court of Session upheld an Employment Appeal Tribunal decision that
the pay protection scheme was discriminatory against women as bonuses
favoured male groups
McCloud and Others V Ministry of Justice and the Lord Chancellor
https://www.leighday.co.uk/LeighDay/media/LeighDay/documents/Employment/McCl
oud-Ors,-Mostyn-Ors-Reserved-Judgment-Reasons-16-1-17.PDF
(Age; race; sex / gender based discrimination)
• The Employment Tribunal upheld the claims for unlawful age, race and sex
discrimination and equal pay against the Lord Chancellor and the Ministry of
Justice by McCloud and over 200 judges in relation to changes in pension
entitlements.
• The Tribunal held that the Lord Chancellor and the Ministry of Justice had
discriminated against younger judges – which included significant number of
females or judges and/or from minority ethnic groups, as it could not be
justified to have them to leave the Judicial Pension Scheme in April 2015,
while allowing older judges to remain.
Edinburgh Council 2009 Pay Dispute (Equal Pay / Refuse collectors)
http://news.bbc.co.uk/1/hi/scotland/edinburgh_and_east/8165451.stm
http://www.solfed.org.uk/catalyst/when-equality-means-cuts
(Sex / gender based discrimination)
• In 2009 a new pay system that meant equal pay across salary bands meant
refuse collectors would have a wage cut from £18,000 to about £12,000, in
line with several posts that were more female-dominated (e.g. teaching
assistant, catering etc).
11. Equality Briefing: Gender Pay Gap – February 2018
Working with Partners and Comunities to make Fife a fair,
equal and inclusive place to live, work and study.
Contact us:
Fife Centre for Equalities
New Volunteer House, 16 East Fergus Place, Kirkcaldy, KY1 1XT
Telephone: 01592 645 310
Email: info@centreforequalities.org.uk
Opening Hours:
Monday-Friday, 09:00 – 17:00
Tell us about your community concern online at:
https://centreforequalities.org.uk/support-and-advice/community-concerns/
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