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Pay advice for NEDs

22nd July 2026 1 Comment

A FTSE100 Head of Secretariat & Governance writes...

Hello, we are FTSE listed group with a Canadian footprint.  We pay our NEDs quarterly, part in cash and part in deferred share units.  The process to calculate payroll is undertaken entirely in-house on spreadsheets and has inputs of currency exchange and share prices which make it very complicated and time consuming to operate.  Does anyone have any similar experience and/or have solutions they might recommend?

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  1. FTSE100 said

    22nd July 2026 at 9:35 am

    We used to deduct 10% of NEDs fees and then buy shares for them annually with those proceeds. We relied on Payroll to deduct the right amount through the year to then be able to make the annual purchase. This can be complicated, especially with overseas / US-based Directors. We moved to cash only with no deductions for shares but giving the Directors a voluntary target to reach within 5 years. NEDs now have the freedom to buy when it suits them, within certain parameters – and to hold their shares in their own portfolio. If you use Equiniti, their Executive Dealing Desk might be able to help you with quarterly purchases and then holding them in a nominee account.

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