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2955164 - PY-GB Executive pay – Pay ratio reporting


 The Companies (Miscellaneous Report) Regulations 2018.

Pay ratio regulations apply to large UK listed companies with over 250 employees. Companies must report in tabular form within their annual directors’ remuneration report the ratio of their Chief Executive Officer’s latest Single Total Figure of Remuneration (STFR) to:

• the median (i.e. 50th percentile) full-time equivalent (FTE) remuneration of the company’s UK employees (Y50);

• the 25th percentile FTE remuneration of the company’s UK employees (Y25);

• the 75th percentile FTE remuneration of the company’s UK employees (Y75).

The legislation states there are three different calculation methods that can be used, Option A, Option B or Option C. SAP, using the Gender Pay Gap report, is supporting Option B.

From Amendment of Schedule 8, of the legislation, section 19D, Pay Ratio Methods, part (4)

(4) Under Option B the company must determine Y25, Y50 and Y75 as follows—

(a) as a starting point, use the most recent hourly rate gender pay gap information for all UK employees of the company to identify three UK employees as the best equivalents of P25, P50 and P75,

(b) use available data for the relevant financial year for the best equivalents to calculate the pay and benefits figures for each for the relevant financial year, and

(c) make any necessary adjustment to the pay and benefit figures to ensure that the best equivalents are reasonably representative of P25, P50 and P75 for the relevant financial year.



  • Human Capital Management (HCM)
  • SAP R/3
  • SAP R/3 Enterprise 4.7
  • SAP ERP Core Component
  • SAP enhancement package for SAP ERP
  • SAP enhancement package for SAP ERP, version for SAP HANA


GENDER PAY GAP, Executive pay ratio, RPLGPGG0, P25, P50, P75, Miscellaneous Report , KBA , PY-GB , United Kingdom , Problem

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