Gender Pay Reporting Regulations Simple Stripe Banner cover with editable presentation title details Gender Pay Reporting Regulations NCF HR Forum 7 September 2016

General principles Final Regulations not yet published Applies to relevant employers only Duty to report Gender pay gap – median and mean Gender bonus gap Proportion of male and females who received bonus Number of men and women in four pay quartiles Information published on your website and uploaded to a Government website Voluntary accompanying narrative BUT currently no enforcement provisions Main title and body text type levels. Other type styles could be used when appropriate but should all be Gill Sans MT. 2

Are you a relevant employer? Employ 250 or more employees On “the relevant date” – 1 April every year Group companies? Currently not captured Likely to change? Public sector Outside of the obligations Main title and body text type levels. Other type styles could be used when appropriate but should all be Gill Sans MT. 3

Who is a relevant employee? Wide definition to include: Sick leave Maternity leave (even if not paid) Casual workers Zero hours workers Self-employed? If required to deliver personal service Impact on the figures? Main title and body text type levels. Other type styles could be used when appropriate but should all be Gill Sans MT. 4

How do you calculate the gender pay gap? Establish gross hourly rate of pay for each relevant employee – time consuming exercise Pay period which spans 30 April every year – weekly; monthly Included in the pay – eg. basic; sick; maternity; holiday; shift premium; bonus pay Not included in the pay – eg. overtime; expenses Divide relevant pay by weekly hours – contractual or actual? Non-traditional arrangements? - eg. casual or zero hour workers Main title and body text type levels. Other type styles could be used when appropriate but should all be Gill Sans MT. 5

Calculating the gender pay gap? Median Gender Pay Gap Find the gross hourly rate for each employee Work out the median (middle point) hourly pay for male employees Work out the median (middle point) hourly pay for female employees Median: Subtract hourly female pay from hourly male pay Divide this figure by the hourly male pay Multiply by 100 Main title and body text type levels. Other type styles could be used when appropriate but should all be Gill Sans MT. 6

Calculating the gender pay gap? Mean Gender Pay Gap Find the gross hourly rate for each employee Work out the mean hourly pay for male employees – Add together every male hourly rate; Divide by the total number of males Work out the mean hourly pay for female employees Mean: Subtract hourly female pay from hourly male pay Divide this figure by the hourly male pay Multiply by 100 Main title and body text type levels. Other type styles could be used when appropriate but should all be Gill Sans MT. 7

Calculating the gender bonus gap? Defining bonus Profit sharing; productivity; performance; incentive pay; commission Long term incentive plans or schemes Cash value of shares Calculate and report the mean bonus pay Period of 12 months preceding 30 April Use the same calculation method as for Gender Pay Gap Report proportion of male and female employees who received bonus pay during the same 12 months Main title and body text type levels. Other type styles could be used when appropriate but should all be Gill Sans MT. 8

Salary quartiles? Requirement to report on the number of men and women in each of four pay bands Employers to calculate their own quartiles based on their overall pay range Example - 400 employees; Pay ranges from £7 to £63 per hour Pay band Hourly rate Men Women Total A £7 - £20.99 145 185 330 B £21 - £34.99 22 18 40 C £35 - £48.99 11 9 20 D £49 - £63 7 3 10 Main title and body text type levels. Other type styles could be used when appropriate but should all be Gill Sans MT. 9

Preparing for reporting First relevant period to report of 30 April 2017 First report produced by 29 April 2018 Carry out calculations as soon as possible Establish what your data is likely to look like Establish your areas of exposure Make changes where possible to reduce inequalities Prepare your paper on explaining reasons for any inequalities Main title and body text type levels. Other type styles could be used when appropriate but should all be Gill Sans MT. 10

How can we help? Sign up for regular updates - http://newsroom.anthonycollins.com/subscr ibe Attend General Employment Law Update on 11 October - http://newsroom.anthonycollins.com Attend Gender Pay Gap Reporting workshop in November - http://newsroom.anthonycollins.com General queries - contact Anna Dabek on 0121 212 7402 or anna.dabek@anthonycollins.com Main title and body text type levels. Other type styles could be used when appropriate but should all be Gill Sans MT. 11

Disclaimer: Whilst every effort has been made to ensure the accuracy of these materials, advice should be taken before action is implemented or refrained from in specific cases.  No responsibility can be accepted for action taken or refrained from solely by reference to the contents of these materials. © Anthony Collins Solicitors LLP 2014 If you have any queries or comments in regards to this document please contact Anna Dabek of Anthony Collins Solicitors LLP on 0121 212 7402 or anna.dabek@anthonycollins.com Introducing Newsroom, a hub for all the latest news, legal briefings, events and training in sectors that matter to you. Take a look for yourself - see http://newsroom.anthonycollins.com or http://newsroom.anthonycollins.com/subscribe to sign up for regular updates. Follow us on Twitter - @ACSLLP Find us on Linkedin – search ‘Anthony Collins Solicitors LLP’ Anthony Collins Solicitors LLP 134 Edmund Street Birmingham B3 2ES MDX 13055 Birmingham 1 Tel: 0121 200 3242 www.anthonycollins.com