Ireland
Is there any existing legal requirement to report on any gender pay gap?
Yes.
If so, what are the requirement triggers?
From 2022, organisations with over 250 employees began reporting on their gender pay gap. Since 2024, this threshold has reduced to 150 employees (further reducing to 50 employees in 2025).
What frequency of reporting is required?
Annually.
Is the report required to be published externally?
Yes. Employers must publish or make available their gender pay gap report. It must be done on the employer’s website in a manner which is accessible to all the employer’s employees, and the public. If the employer does not have a website, the data must be made available in physical form for inspection during normal business hours by both employees and the public, at the employer’s registered office or principal place of business. Gender pay gap reports must remain available and accessible for at least 3 years from the date of publication
Is there a sanction for non-compliance with the duty to report?
An employee can bring a claim against their employer to the Workplace Relations Commission (“WRC”) in respect of non-compliance. There are no financial penalties for non-compliance, nor is compensation available to employees, but the WRC can make an order requiring the employer to take a specified course of action to comply with legislation.
Has Ireland yet fully transposed the requirements of the Pay Transparency Directive? If yes, what was the implementation date and what is the name of the legislation?
No.
If the Pay Transparency Directive has not yet been transposed, what steps have been taken towards implementation?
The legislation will come into force with effect from 7 June 2026. The Decree reflects the minimum requirements of the Directive, albeit that collective bargaining agreements will play a major part in determining work of equal value. Where job classification systems exist in such agreements, these will act as the primary point of reference.
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