UK - New executive pay disclosures: employee pay ratio and share price impact on pay awards

What has happened? The Government has today published changes to the rules on disclosure of board pay. Click here for a copy of the relevant rules showing these changes. What are the changes? There are four main changes applying to UK-incorporated, listed companies. In the annual report on pay, companies will have to disclose: The ratios of pay between the chief executive and median, 25th percentile and 75th percentile UK employees’ pay, and the salaries and total pay of those emplo