CEO Pay Guides
Understand U.S. executive compensation and the SEC pay-ratio disclosure rules introduced by Item 402(u) of Regulation S-K. These guides explain the fields currently represented in PlainCEOPay: reported CEO total compensation, median employee pay, and the resulting pay ratio from DEF 14A filings. See our methodology for the source scope and refresh process.
CEO Pay Ratio Explained
What the SEC-mandated pay ratio means, how it's calculated, and what it reveals about income inequality within a company.
How Executive Compensation Works
Stock awards, options, bonuses, and base salary: the full structure of modern CEO pay packages at public companies.
Highest Paid CEOs 2024
The top 25 highest-paid chief executives in publicly traded companies, ranked by total compensation.
Pay Equity Trends in Corporate America
How CEO-to-worker pay ratios have shifted since mandatory disclosure, and what the data shows across industries.
Understanding Stock-Based Compensation
How RSUs, options, and performance shares work, and why the compensation numbers in SEC filings can be misleading.
CEO Pay by Industry
Why industry context is essential for interpreting executive compensation data. Which sectors pay the most and why ratios differ.
How to Read a Proxy Statement
The proxy statement (DEF 14A) is the source of all CEO pay data. Learn how to navigate it and find the key tables.
Methodology
Our guides are based on publicly available data from authoritative government sources. All statistics, ratings, and figures cited in these guides are drawn directly from official datasets and publications, with sources clearly referenced throughout.
We aim to present complex government data in plain language that is accessible to general audiences. When methodologies differ between data sources or change over time, we note these variations inline. Our editorial process includes regular reviews to ensure accuracy and timeliness of the information presented.