A gender pay gap between men and women who do the same job does not exist, according to a report which also found the "glass ceiling" is the real reason why women receive smaller pay packets than men.

The study, by human resources firm Hay Group, analysed over 8 million workers in 33 different countries and found that women working in the same job function and at the same level within UK firms, on average are paid just 0.8pc less than their male equivalents.