The gender pay gap is calculated as the difference between average hourly earnings (excluding overtime) of men and women as a proportion of average hourly earnings (excluding overtime) of men’s earnings. A positive pay gap means that men earn more than women on average, and a negative pay gap means that women earn more than men.

For example, if the pay gap is 10%, this means that women earn 10% less than men, on average. 2. The current median gender pay gap for all employees in the UK is 12.8%, based on Office for National Statistics (ONS) Annual Survey of Hours and Earnings (ASHE) 2025 data. For Scotland, the ONS data confirms that the gender pay gap for full‑time employees is 3.5%, and that Scotland continues to have a narrower gender pay gap for both full‑time and all employees than the UK overall. The specific all‑employee figure for Scotland is 9.4%. These national figures for the UK and Scotland are taken from the ONS publication on gender pay gap in the UK.

The gender pay gap for all employees at Revenue Scotland at the end of December 2025 was a median pay gap of 9%. This means that the pay gap between men and women in Revenue Scotland is lower than the UK average of 12.8%, but higher than the Scottish figure of 3.5%. This report will be updated following the release of the March 2026 data.