Note: Pay Ratios 2018: The number of employers that think that the pay ratio proposals should be expanded so that all companies be required to publish the pay ratio of their highest-paid employee to the average pay of their UK workforce. New laws are due to come into effect by June 2018 that will require publicly listed companies to publish the ratio of CEO pay to the average pay of their UK employees. This XpertHR survey was conducted in January 2018.