Gender pay gap reporting and the furloughed employee

Employers who are required to report on their gender pay gap may be wondering how to report on data in respect of staff who were on furlough on the snapshot date of 5 April 2020. Whilst furloughed staff will still count towards headcount when determining if an employer is required to report and in relation to bonus calculations, whether they are included for the purposes of the pay gap calculations will depend on whether or not their furlough pay was topped up to their usual full pay. More details can be found in this guidance from the EHRC.   

Including furloughed employees in gender pay gap reporting

https://www.equalityhumanrights.com/en/advice-and-guidance/including-furloughed-employees-gender-pay-gap-reporting