s 78 Gender pay gap information
(1) Regulations may require employers to publish information relating to the pay of employees for the purpose of showing whether, by reference to factors of such description as is prescribed, there are differences in the pay of male and female employees. (2) This section does not apply to— (a) an employer who has fewer than 250 employees; (b) a person specified in Schedule 19; (c) a government department or part of the armed forces not specified in that Schedule. (3) The regulations may prescribe— (a) descriptions of employer; (b) descriptions of employee; (c) how to calculate the number of employees that an employer has; (d) descriptions of information; (e) the time at which information is to be published; (f) the form and manner in which it is to be published. (4) Regulations under subsection (3)(e) may not require an employer, after the first publication of information, to publish information more frequently than at intervals of 12 months. (5) The regulations may make provision for a failure to comply with the regulations— (a) to be an offence punishable on summary conviction by a fine not exceeding level 5 on the standard scale; (b) to be enforced, otherwise than as an offence, by such means as are prescribed. (6) The reference to a failure to comply with the regulations includes a reference to a failure by a person acting on behalf of an employer.