Do you need to publish a gender pay gap report?
Three questions, and I'll tell you plainly, with your own dates. Nothing you type here is sent anywhere.
If you had fewer than 50 people
You don't have to report under the Irish Act. The EU Pay Transparency Directive will bring in reporting for employers with 100 or more people, but Ireland hasn't set a date yet. I'd suggest a note in your calendar for next June rather than anything now.