The SEC's new pay ratio disclosure rules take effect in 2018, requiring public companies in the U.S. to be more transparent about how they compensate employees. Companies will be required to disclose the median annual compensation of all employees, excluding the CEO; the annual compensation of the CEO; and the ratio of those totals.

How will employees react to those numbers? That's U.S. companies' greatest concern, according to a recent poll by Willis Towers Watson. Half of all companies surveyed said their biggest challenge is forecasting how employees will react.

Complete your profile to continue reading and get FREE access to BenefitsPRO, part of your ALM digital membership.

  • Critical BenefitsPRO information including cutting edge post-reform success strategies, access to educational webcasts and videos, resources from industry leaders, and informative Newsletters.
  • Exclusive discounts on ALM, BenefitsPRO magazine and events
  • Access to other award-winning ALM websites including and

© 2024 ALM Global, LLC, All Rights Reserved. Request academic re-use from All other uses, submit a request to [email protected]. For more information visit Asset & Logo Licensing.

Emily Payne

Emily Payne is director, content analytics for ALM's Business & Finance Markets and former managing editor for BenefitsPRO. A Wisconsin native, she has spent the past decade writing and editing for various athletic and fitness publications. She holds an English degree and Business certificate from the University of Wisconsin.