Exemptions
In FPR, foundations are exempt from criteria which do not apply to them. For instance, a foundation with few staff, or no staff, is exempt from the criterion about publishing the gender pay gap of its staff.
The table below shows which types of foundations are exempt from which criteria.
[1] The legal requirement is only for employers with over 250 staff. Very few foundations have that many staff. We used 50 staff as our exemption ceiling because that was the original recommendation to government by a report which it commissioned in 2017 from Baroness McGregor-Smith: https://assets.publishing.
[2] Changed from 10 or fewer in 2022-23.