These Regulations impose obligations on employers with 250 or more employees to publish information relating to the gender pay gap in their organisation.

In particular, employers are required to publish:

- the difference between the average hourly rate of pay paid to male and female employees

- the difference between the average bonus paid to male and female employees

- the proportions of male and of female employees who receive bonuses - and the relative proportions of male and female employees in each quartile pay band of the workforce.