International firms Dentons, Holman Fenwick and Willan (HFW) and Eversheds Sutherlands have become the latest City practices to incorporate partners into their pay gap data – though like others they have declined to publish figures that include both partners and employees.

According to data published yesterday Dentons’s mean pay gap for employees, excluding equity partners, is 22%. In the partnership alone, the pay gap is 23%.

For associates, the pay gap is 4.7% while for senior associates the gap is 2.1%. In business support the gap is 9%. A figure has not been provided for secretarial roles, which the firm said are ‘entirely female’. The mean pay gap for bonuses is 52%, however 63% of women received a bonus compared with 62% of men.

At HFW the pay gap for employees alone was 17.4% while the bonus gap was 41.1%. The pay gap in the partnership is 8.7%.

However, the firm said the figures are heavily distorted by a significant gender imbalance across the secretarial services and business services teams. Women account for 95% of secretarial roles and 73% of the most junior roles in business services, and only 41% of associates. In fact, it said there is no difference in average hourly pay between male and female fee-earners.

Eversheds Sutherland reported a 23% gap between male and female employees and a 10% gap  between equity partners.

Like other firms, Eversheds acknowledged it is not required to reveal information about its partners’ pay as they are not ‘employees’ but said it believed it was ‘important to do so’. For employee bonuses, there was a 42.8% mean gap.

Firms with 250 or more employees have until 4 April to publish their gender pay gap under the Equality Act 2010 (Gender Pay Gap Information) Regulations.

Dentons - the world’s largest law firm by number of lawyers - and HFW are among a handful of firms that have decided to include partner data after firms operating under the partnership model were criticised for providing a ‘carve-out’ for a mainly male and highly paid group by excluding them on the grounds that they are not employees.

However, to date, only Clifford Chance, Norton Rose Fulbright and Pinsent Masons have addressed those criticisms by providing a pay gap between partners and employees.