2025年印度高管绩效与薪酬调研报告

Deloitte India executive performance and rewards survey© 2025 Deloitte ToucheTohmatsuIndiaLLP.About the executive performance and rewards survey 2025 and participant profileThe 2025 executiveperformance and rewardssurvey capturesIndia-specific insights and market trendscovering:ExecutivebenefitsCompensationbenchmarksfor CEO, CXOs and otherexecutivepositionsPay-mix forCEO, CXOs andotherexecutivepositionsShort-and long-termincentive plansCXOperformanceassessmentAdditionalanalysis,including bonus segmentson Nifty 50 companiesSurveyReportSurveytimelinesAug 2024Oct 2024Sep–Jan2025Jan–Mar2025Participant profileOur survey covers information from over 400 companiesacross majorsectors. Deloitteused datadirectly receivedfrom the participants, customprojects andpubliclyavailable data for specific analyses to ensure the mostaccurate representation of market trends.ConsumerLifesciencesCollectDesignAnalyse Apr 2025FinancialservicesManufacturingServicesReport releaseInvite Deloitte India executive performance and rewards survey© 2025 Deloitte ToucheTohmatsuIndiaLLP.Long-Term Incentives(LTI)The prevalence of stock-based long-term incentives is increasing in India Inc. with growth in the adoption of performanceshares and multiple plans.he increase in the quantum of pay linked to stock awards is also leading to a consistent increase inthe cost incurred by companies on these plans (as a proportion of total employee cost).The median CEO compensation in India stands at INR10 crore, up 13 percent from the previous year. About 40 percent of theoverall CEO compensation is fixed and 60 percent is at-risk (short-term and long-term incentives).CEO compensation andpay-mixThe pay for COOs, CFOs, CHROs, CMOs and CSOs has increased 7–11 percent over the last year.COOs and CFOs are the nexthighest paid executive positions after the CEO,with total compensation nearing INR4 crore.CXO compensationThere is an increased focus on holistic business and functional performance assessment at CXO levels,beyond financialmetrics. Performance thresholds are becoming more stringent.India Inc. is now paying lesser bonuses to CXOs for missingfinancial and strategic targets compared with the year before.Performance assessmentand Short-TermIncentives (STI)Key highlights from Deloitte India’s 2025 executive performance and rewards survey Professional CEO compensation stands at INR10 crore, up 13 percent YoYMedian CEO Comp–with long-term incentives (INR crore)9.311.98.910.818.310.0CEO (Promoter + Professional)Promoter CEOsProfessional CEOsAverage CEO Comp–with long-term incentives (INR crore)13.816.1CEO (Promoter + Professional)2024202518%53%13%17%1-year CAGR•The 53 percent rise in promoterCEO compensation is primarily driven bymarket corrections at the lower end of the pay rangeand a higherincrease in commissioncompared withfixedpay.•Thewide gap observed between median and average overall CEO compensation(INR10.8 crore vs INR16.1 crore) indicates thewide range of compensation numbersand some outliers onthe higher end.Note: Promoter CEO compensation is as per FY 2024 annual disclosures made by companies Deloitte India executive performance and rewards survey© 2025 Deloitte ToucheTohmatsuIndiaLLP. 4 Deloitte India executive performance and rewards survey© 2025 Deloitte ToucheTohmatsuIndiaLLP.More than 50 percent of overall CEO compensation is linked to short-and long-term incentives•Fixed pay for promoterCEOs constitutes over 50 percent of total pay.•For promoter and professional CEOs, thepay-at-risk componentof the total payhas increasedover the past year.•Long-term incentivesconstitute35 percent of the total professional CEO compensationcompared with 33 percent in 2024.Fixed PayShort-Term Incentive (STI)Long-Term Incentive (LTI)All CEO(Promoters + Professionals)Promoter CEOsProfessional CEOsNote: Promoter CEO compensation is as per FY 2024 annual disclosures made by companies202547%30%23%53%47%43%24%33%202443%31%26%52%48%40%25%35% Deloitte India executive performance and rewards survey© 2025 Deloitte ToucheTohmatsuIndiaLLP.Among CXO roles, chief legal officer compensation has risen the highest in the last year3.73.52.41.91.93.92.62.12.1Chief Operating OfficerChief Financial OfficerHead Human ResourcesBusiness Unit HeadChief Legal Officer / GeneralCounsel20242025Median CXO compensation levels (TCC with LTI)–2025% Increase11%10%10%9%12%Average CXO pay-mix–2025 (% of Total)All values in INR Cr.56%54%23%24%21%22%20242025Chief Operating Officer56%54%23%24%21%22%20242025Chief Financial Officer61%60%18%18%21%22%20242025Head Human Resources61%60%20%20%19%20%20242025Business Unit Head69%67%16%16%15%17%20242025Chief Legal Officer /General CounselFixed PayShort-Term Incentive (STI)Long-Term Incentive (LTI) Deloitte India executive performance and rewards survey© 2025 Deloitte ToucheTohmatsuIndiaLLP.CEO to CXO compensation ratios are higher for promoters CEOs compared with professional CEOsCEO–Chief Executive Officer; COO–Chief Operating Officer; CFO–Chief Finan