The Equality and Human Rights Commission aims in the first instance, to resolve non-compliance through correspondence with non-compliant employers. Where formal enforcement action is required, the Commission will take action as set out below.
The Commission will take a staged approach to enforcement by dividing employers by industry and initiating enforcement action against them in tranches. In order to ensure fairness and promote compliance, each tranche will comprise employers selected at random from within that industry, meaning that it will not be possible for a particular employer to predict when they will be selected for enforcement.
In 2018/19, the Commission aims to initiate enforcement action against all employers who have not reported their pay gap data.
Employers who submit data that has not been calculated in accordance with the gender pay gap reporting regulations will be in breach of the regulations and subject to enforcement action in the same way as those who publish no data at all. While the Equality and Human Rights Commission initially intends to drive up reporting by focusing on employers who do not publish any data, it has the means to identify employers who submit statistically improbable data and will consider taking action against them.
If a private or voluntary sector employer does not comply after the Commission's initial correspondence, it will carry out an investigation into whether they have committed the suspected unlawful act, that is, a breach of the gender pay gap reporting regulations.
A similar process will apply to public sector organisations.
You can find the detail of the Commission's enforcement powers, together with indicative timescales for action, here.