“The SEC has provided companies with a generous phase-in period for the pay ratio disclosure requirement. The first disclosure is due in 2018, covering a company’s fiscal year beginning on or after January 1, 2017. However, companies should not be lulled by this. The pay ratio disclosure requirement is complex and gives companies a great deal of flexibility. There are steps companies should take in the near future to ensure timely and seamless compliance with the pay ratio rule.”
Read more about the pay ratio rule here.