Macfarlanes has become the latest major law firm to include partners in its gender pay gap reporting, after all five magic circle firms were compelled to do so earlier this year.

The firm's report, which is based on a snapshot of salary data on 5 April 2018, reveals that with the inclusion of partners, the firm has a mean gender pay gap of 75% for the overall firm, and a median gap of 49%.

The report shows that average income of the firm's male partners is nearly 55% higher than their female counterparts, a figure that rises to 73% when using the median average. Macfarlanes has just 12 female partners among a total partnership of 85.

The hourly pay for male staff at the firm is 16.8% higher than their female counterparts, up 0.3% on the first figures reported by the firm last year.

For Macfarlanes associates, there is a very slight gender pay gap in favour of men of 4%, which the firm attributed to the introduction of an additional bonus scheme in July 2017 that rewarded high-performing individuals, with a larger number of men receiving this bonus than women.

Law firms have come under increasing pressure in recent months to present a more accurate picture of their gender pay gap by including partners in their reporting.

Earlier this year, all five magic circle firms were asked to publicly reveal the full details of their gender pay gap by the parliamentary committee investigating the effectiveness of the new reporting requirements. The five firms have an overall pay gap of between 60% and 66% when using a mean average.

Macfarlanes' report has been published well ahead of the April 2019 deadline. The firm said: "We are committed to creating an inclusive workplace based on a culture of openness and mutual respect, where everyone is able to reach their full career potential. We are also serious about reducing our gender pay gap where possible."