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ARTICLE · 25 SEPTEMBER 2013

SEC Proposes Pay Ratio Disclosure Rule

Littler Mendelson
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As part of the ongoing rulemaking efforts to implement portions of the 2010 Dodd-Frank Wall Street Reform and Consumer Protection Act, the Securities and Exchange Commission on Wednesday narrowly voted in favor of a proposal that would require public companies to disclose the ratio of their CEO’s compensation to the median compensation of their employees.

United StatesEmployment and HR
Littler Mendelson, P.C.
Littler Mendelson, P.C.
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As part of the ongoing rulemaking efforts to implement portions of the 2010 Dodd-Frank Wall Street Reform and Consumer Protection Act, the Securities and Exchange Commission (SEC) on Wednesday narrowly voted in favor of a proposal that would require public companies to disclose the ratio of their CEO's compensation to the median compensation of their employees. The proposal does not provide a specific formula for arriving at this pay ratio.

Specifically, according to a fact sheet, the proposed rule would amend executive compensation disclosure rules to require companies to disclose: the median of the annual total compensation of all its employees except the CEO; the annual total compensation of its CEO; and the ratio of the two amounts.

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