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CEO pay ratio reporting

Overview

The Companies (Miscellaneous Reporting) Regulations 2018 require quoted organisations with more than 250 UK employees to disclose their CEO pay ratios.

As a further move towards transparency, the government hopes that this disclosure, and the required disclosure of supporting and explanatory information, will allow interested parties inside, and outside of, the organisation to understand how remuneration policies across the organisation compare to the executive pay policy. The government continues to focus on transparency as a method of creating change, as shown through introducing mandatory gender pay gap reporting and considering mandatory ethnicity pay gap reporting.

Applying in England, Wales and Scotland, the regulations introduce a standard format for disclosure with reporting tables set to reveal data for a ten-year period; allowing a clear comparison of CEO pay against employee pay for the most recent ten financial years.