Subsection (1) provides that regulations may: require employers to (a) develop and publish an equality action plan showing the steps that they are taking in relation to their employees with regard to matters related to gender equality; and (b) publish prescribed information relating to the plan.
	Subsection (2) provides that section 78A of the Equality Act 2010 does not apply to an employer with fewer than 250 employees, or a public authority, other than a public authority specified in Part 1 of Schedule 19 to the Equality Act 2010, or a public authority specified in Part 4 of Schedule 19 with the letter "D".
	Subsections (3) and (4) provide that a matter is related to gender equality if it is related to advancing equality of opportunity between male and female employees. Matters relating to gender equality include:
addressing the gender pay gap;
supporting employees going through the menopause.
	Subsection (5) provides a non-exhaustive list as to what regulations may include, such as the content of a plan, and when or how frequently a plan or information is to be published or revised.
	Subsections (6) provides that regulations may not require an employer to publish information more frequently than every 12 months.
	Subsections (7-8) provides that the regulations may make provision about how a failure to comply with the regulations may be enforced and that a failure to comply with the regulations includes a reference to failure by a person acting on behalf of the employer.
	Subsection (9) provides that a Minister of the Crown must consult the Equality & Human Rights Commission before making such regulations, and the Welsh Ministers before making regulations relating to cross-border Welsh public authorities.
Part 2: Other Matters Relating to Employment Duties of employers relating to equality New Section 78A