The government has published updated statutory guidance for employers on gender pay gap reporting. The guidance updates the format of previous guidance to make it clearer and simpler, locate it in one place on GOV.UK and remove any unnecessary duplication and repetition. There have been no changes to factual content. The guidance covers the following sections:

• overview
• who needs to report
• when to report
• what to report
• preparing your data
• making your calculations.

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