Q&As

Does a UK subsidiary of an overseas parent have to provide CEO pay ratio information in its annual report?

read titleRead full title
Published on LexisPSL on 10/01/2019

The following Corporate Q&A provides comprehensive and up to date legal information covering:

  • Does a UK subsidiary of an overseas parent have to provide CEO pay ratio information in its annual report?

This Q&A refers to the requirement under the Companies (Miscellaneous Reporting) Regulations 2018 (2018 Regulations), SI 2018/860, reg 17 for certain companies with accounting periods beginning on or after 1 January 2019 to include in the directors’ remuneration report pay ratio information (and other supporting information) comparing the total remuneration of the CEO to the median (50th), 25th and 75th percentile full-time equivalent remuneration of the company’s UK employees.

The requirement to provide pay ratio information applies to UK incorporated quoted comp

Related documents:

Popular documents