UK: Tendens i toplederløn – større andel variable

I en omfattende kortlægning fra det engelske er- hvervsministerium analyseres tendenser i topleder- lønninger i engelske børsnoterede selskaber: ”Analysis of recent developments in the structure and levels of directors’ remuneration more generally finds that the increase in total pay has radically slowed, especially in the last two years. For example total remuneration awarded to FTSE 100 CEOs has fallen significantly in 2012 and 2013. Salary increases are slowing more aggressively at larger companies than smaller ones, though of course the absolute amounts concerned are far greater at larger companies. In terms of ma- ximum bonus and long term incentive opportunity available, generally a greater percentage of salary is available to those at larger companies. Similarly, in terms of actual bonus realised or expected value of long term incentive options, the higher percentages are also to be found at larger companies, though these too are reducing in the more recent past.”