CEO Pay Ratio

On September 21, 2017, the SEC issued several new pieces of guidance on calculating the CEO pay ratio, including an interpretive release, detailed guidance from the Division of Corporation Finance, and updated CDIs.

A summary of the SEC's newly issued guidance on the CEO pay ratio disclosure, with easy-to-read bulleted lists.

Summary of the SEC's newly issued guidance on the CEO pay ratio, with bulleted lists and table comparing the Staff's hypothetical scenarios.

Companies with workers based in San Francisco could be subject to a new tax tied to the ratio of their highest-paid executive's pay to their median San Francisco work pay. Here's what you need to know about the tax.

Find out why 2020's CEO pay ratio calculation may be the most challenging one to date.

Can you guess which company has a CEO pay ratio of more than 40,000 to 1? Plus, the runner up, and three companies with a ratio of 0 to 1.

Kick off the new year in the know!

How the New Administration Seeks to Change the Rules

Where we have been, where we are, and what is still to come.

Results from the NASPP's quick survey on practices with respect to calculating the CEO pay ratio, including defining compensation, statistical sampling, determination date, cost of living adjustments, and other policies.

This survey provides an overview of the current environment and signals the direction in which companies are moving with respect to executive compensation and corporate governance practices. This survey features responses from 118 companies across a diverse range of industries, covering topics such as annual and long-term incentive plan designs, Say on Pay, the CEO pay ratio, and more.

The Securities and Exchange Commission is publishing interpretive guidance to assist registrants in preparation of their pay ratio disclosures required by Item 402(u) of Regulation S-K.

Final rules amending Item 402 of Regulation S-K to require public companies to disclosure the ratio of CEO pay to median employee pay, as required under Section 953(b) of the Dodd-Frank Act.