The Gender Pay Gap Information Act, 2021 introduced the legislative basis for gender pay gap reporting in Ireland. The Act requires organisations to report on their hourly gender pay gap across a range of metrics.
For the purposes of gender pay gap reporting, an employer is defined under section 2 of the Employment Equality Act 1998 and means, in relation to an employee, the person with whom the employee has entered into or for whom the employee works under a contract of employment.