Gender pay gap disclosure

[Spudsulike]

Hi a few questions!

Will all companies have to do this?
Will it consider overall package (ie bonus)?
Can it be used if there have been recent job changes? Ie person a was promoted to take person b's role (person b was moved side wards not promoted) but for much lower salary

Thanks

Only employers with 250 or more employees.
Employers need to report on ordinary pay and also on bonuses.
Not sure what you mean by 'can it be used' in those circumstances - used for what? Employers can add narrative to the information if they think it is relevant.