Equal pay, uneven progress: the Gender Pay Gap in 2026

The principle that failure to measure is a failure to succeed remains highly relevant, particularly given that overall progress towards closing gender-based pay disparities remains slow, underscoring the need for stronger transparency and accountability. Research and advocacy groups such as the 30% Club continue to highlight that women remain underrepresented in senior leadership and board positions.

While some leading Irish employers have made meaningful improvements towards achieving greater balance in male and female career cycles, women continue to hold a disproportionately low number of C-suite and executive roles, limiting the pace at which structural pay disparities can be addressed. Lower average earnings, interrupted career patterns and under‑representation in senior roles mean that women typically retire with significantly smaller pension pots than their male counterparts. GPG reporting, therefore, should be viewed not as a box-ticking exercise, but as an early indicator of long-term financial inequality and an identifier of solutions for organisational action on pay, progression, leadership and talent pipelines.

GPG reporting: what’s new in 2026

The new Government GPG reporting portal is now live, bringing together all public, private and not-for-profit sector GPG reports onto one platform rather than individual websites. This portal simplifies publication responsibilities while increasing transparency, scrutiny and a greater accessibility to data by the wider public, creating greater reputational risk for employers who are not taking sufficient action in calculating and addressing their GPG.

While the reporting mechanism for 2026 is new, the threshold and calculation methodology from 2025 remains the same, namely that organisations of 50 or more employees will be required to report on their GPG for the period of July 2025 to June 2026, with a reporting deadline of November.

The EU Pay Transparency Directive was due to be transposed into Irish law in June 2026. Ireland has confirmed that it will not meet this deadline and will instead introduce the Directive on a phased basis. Initial legislation is expected to address recruitment‑related transparency requirements, with broader obligations relating to employee information rights, reporting, and joint pay assessments following in subsequent phases. While the Directive will provide a more detailed and complex GPG reporting regime, further guidance is expected from the Government in due course and for 2026, Irish employers should ensure they comply with the existing GPG regime.

Challenges in reporting & lessons learned to date

Across these five years of GPG reporting, many employers have met only the minimum legislative requirements. In contrast, employers who provide detailed context and narrative around their GPG data and crucially, what they are doing to address any gaps, have been able to stand out amongst their peers and comparators as champions of DEI in their sector or industry.

There has been variance in how organisations report their GPG through employment status and the existence of multiple legal entities, impacting the narrative or insight gleamed from their data. This can reduce transparency and contribute to confusion and frustration for the wider public. The introduction of the reporting portal, as well as future additions to GPG calculation through the Directive, is expected to standardise GPG reporting across industries and sectors in Ireland.

Act now to stay ahead

2026 provides a unique opportunity for Irish employers to get ahead of the curve and prepare for the introduction of the Pay Transparency Directive. Whether completing a first GPG report, or building on previous years’ progress, employers can take significant strides towards achieving parity in male and female career cycles and meeting their legal obligations under national and European legislation.

GPG can be an important first step for employers in building a culture of inclusion, transparency and accountability in their pay structures through the following actions:

• Starting early – GPG data for the full 2026 period becomes available in June and employers should start early to avoid rushing the process closer to the November deadline.
• Developing clear and constructive narratives on the reasons for any gaps in place and what the organisation is doing to address same.
• Preparing to submit their GPG report to the portal.
• Communicating transparently with employees and stakeholders on GPG and wider DEI.

Forvis Mazars has been supporting Irish employers across the public, private and not-for-profit sectors with GPG reporting since 2018, four years prior to the introduction of mandatory reporting. In this time, we have provided our clients with a variety of different solutions, from running GPG calculations on their behalf, validating GPG figures for previous years, providing advice, guidance and training on how to calculate GPG, as well as reviewing and designing practices, activities, frameworks and strategies to address GPG and wider DEI.

Should you require any support, advice or guidance with your GPG calculation for 2026, please do not hesitate to get in touch with a member of the HR Consulting team.