The transparency code requires that local authorities must publish the pay multiple on their website, defined as the ratio between the highest paid taxable earnings for the given year (including base salary, variable pay, bonuses, allowances and the cash value of any benefits-in-kind) and the median earnings figure of the whole of the authority’s workforce.
The measure must:
local authority on a fixed date each year, coinciding with reporting at the end of the financial
year
accurately included in a pay multiple disclosure