UK quoted companies with more than 250 employees will need to publish the pay ratio between their Chief Executive Officer and "average" employees when new legislation comes into force in January 2019. The new executive pay ratio reporting rules are part of a package of reforms to corporate governance and to build a clearer picture of executive pay over time.

​Current legislation applies to companies with more than 250 employees, but a Commons Select Committee of MPs has recommended that the legislation be extended to cover all organisations with more than 50 employees.