Fiscal year 2025 executive and director compensation, incentive-plan design, equity activity, and governance — every figure in this brief is traceable to its exact location in the company’s SEC filing — the document, the section, the page, and the table, linked directly.
Each company listed discloses BRK.B in its own benchmarking peer group, as disclosed in each company's most recent proxy statement within the last two proxy seasons. Two companies are therefore absent by design: one that named BRK.B in an earlier year and no longer does, and one whose own most recent disclosure is older than the last two seasons.
| Named executive officer | Salary | Bonus | Stock awards | Option awards | Non-equity incentive | Pension / NQDC | All other | Total |
|---|---|---|---|---|---|---|---|---|
| Ajit Jain | $22,000,000 | — | — | — | — | — | $17,500 | $22,017,500 |
| Vice Chairman-Insurance Operations | ||||||||
| Gregory Abel | 22,000,000 | — | — | — | — | — | 17,500 | 22,017,500 |
| Vice Chairman-Non Insurance Operations | ||||||||
| Marc Hamburg | 4,312,500 | — | — | — | — | — | 17,500 | 4,330,000 |
| Senior Vice President/CFO | ||||||||
| Warren Buffett | 100,000 | — | — | — | — | — | 289,488 | 389,488 |
| Chief Executive Officer/Chairman | ||||||||
A dash means the company reported no figure in that column; 0 means it reported zero. Figures are as printed in the filing, without adjustment.
| Named executive officer | FY2025 total | FY2024 total | FY2023 total | Δ FY2024→2025 |
|---|---|---|---|---|
| Ajit Jain | $22,017,500 | $21,017,250 | $20,016,500 | +1,000,250 |
| Gregory Abel | 22,017,500 | 21,017,250 | 20,016,500 | +1,000,250 |
| Marc Hamburg | 4,330,000 | 4,081,046 | 3,853,461 | +248,954 |
| Warren Buffett | 389,488 | 405,111 | 413,595 | −15,623 |
Prior-year totals as disclosed in the corresponding proxy; deltas are computed values with the derivation shown in the register.
No insider equity transactions reported since the proxy statement.
The Committee has established a policy that neither the profitability of Berkshire nor the market value of its stock are to be considered in the compensation of any executive officer. Under the Committee's compensation policy, Berkshire never intends to use Berkshire stock in compensating employees.
| CEO STI target (% of salary) | — |
|---|---|
| CEO LTI target (% of salary) | — |
| Independent consultant | Governance, Compensation and Nominating Committee |
| Clawback policy | true |
| Anti-hedging | true |
| Anti-pledging | true |
| Meeting year | Meeting date | For | Against | Abstain | Support | Outcome |
|---|---|---|---|---|---|---|
| 2026 | 2026-05-02 | 403,351 | 30,251 | 1,703 | 93.02% | Passed |
| 2023 | 2023-05-06 | 441,544 | 42,536 | 5,732 | 91.21% | Passed |
| 2020 | 2020-05-02 | 519,528 | 38,726 | 5,495 | 93.06% | Passed |
| 2017 | 2017-05-06 | 627,987 | 1,842 | 1,817 | 99.71% | Passed |
Rows are labeled by annual-meeting year, with the meeting date beside each; the vote held in a given year acts on the prior fiscal year's compensation.
| Meeting year | Meeting date | Approval — company's computation |
|---|---|---|
| 2026 | 2026-05-02 | 93.02%a |
| 2023 | 2023-05-06 | 91.21%b |
| 2020 | 2020-05-02 | 93.06%c |
a. Voting standard not stated in the filing.
b. Voting standard not stated in the filing.
c. Voting standard not stated in the filing.
Approval percentages are the company's own reported computations under its own stated standard, not recomputed by Velarion. Where a company does not state a standard, none is assumed.
| Ratio (CEO : median employee) | 4.16 : 1 |
|---|---|
| CEO total compensation | $389,488 |
| Median employee compensation | $93,709 |
| Director | Cash fees | Stock awards | Option awards | Non-equity incentive | All other | Total |
|---|---|---|---|---|---|---|
| Kenneth I. ChenaultIndependent · Governance, Compensation and Nominating | $7,000,000 | — | — | — | — | $7,000,000 |
| Wallace R. WeitzIndependent · Audit | 7,000,000 | — | — | — | — | 7,000,000 |
| Christopher C. DavisIndependent · Audit | 7,000,000 | — | — | — | — | 7,000,000 |
| Meryl B. WitmerIndependent · Audit | 7,000,000 | — | — | — | — | 7,000,000 |
| Stephen B. BurkeIndependent · Governance, Compensation and Nominating | 3,000,000 | — | — | — | — | 3,000,000 |
| Howard G. BuffettNot independent | 3,000,000 | — | — | — | — | 3,000,000 |
| Charlotte GuymanIndependent · Governance, Compensation and Nominating | 3,000,000 | — | — | — | — | 3,000,000 |
| Thomas S. Murphy JrIndependent · Governance, Compensation and Nominating | 3,000,000 | — | — | — | — | 3,000,000 |
| Susan L. DeckerIndependent · Lead Independent Director · Audit | 3,000,000 | — | — | — | — | 3,000,000 |
| Susan A. BuffettNot independent | 2,700,000 | — | — | — | — | 2,700,000 |
| Annual cash retainer | $3,000 |
|---|---|
| Annual equity retainer | — |
| Per board meeting fee | $900 |
| Committee chair fees (audit / comp / nom-gov) | 1,000 |
| Stock ownership guideline | — |
| Component | FY2025 |
|---|---|
| Cash retainers and fees | $45,700,000 |
| Equity awards (grant-date value) | $0 |
| All other compensation | $0 |
| Total cost of the board | $45,700,000 |
Computed as the sum of the director compensation table rows above; inputs and formula shown in the register.
Most recent fiscal-year chief executive compensation at each disclosed peer, taken from that company's own proxy statement.
| Rank | Company | FY | Chief executive | Salary | Stock awards | Option awards | Non-equity incentive | Total |
|---|---|---|---|---|---|---|---|---|
| 1 | Berkshire Hathaway | 2025 | Warren Buffett | $100,000 | — | — | — | $389,488 |
Each peer's compensation is from its most recently filed proxy; fiscal years differ by company. Each peer's figures come from its own filings; the subject company is highlighted. Peers whose chief executive compensation is outside our coverage universe are stated as such, never left blank.
Each figure's location is given both for the eye (section · page · table · row · column) and for a script (table/row/column index and exact character span in the filed document). Any figure can be independently confirmed against the source.
| # | Supports | Document | Filed | Accession | Location in document |
|---|---|---|---|---|---|
| 1 | Section 01, Ajit Jain | DEF 14A | 2026-03-13 | 0001193125-26-106253 | Section “SUMMARY COMPENSATION TABLE”. As printed: 22,017,500. Filing ↗machine: t16 · r11 · c21 · span 94331–94341 |
| 2 | Section 01, Gregory Abel | DEF 14A | 2026-03-13 | 0001193125-26-106253 | Section “SUMMARY COMPENSATION TABLE”. As printed: 22,017,500. Filing ↗machine: t16 · r7 · c21 · span 87763–87773 |
| 3 | Section 01, Marc Hamburg | DEF 14A | 2026-03-13 | 0001193125-26-106253 | Section “SUMMARY COMPENSATION TABLE”. As printed: 4,330,000. Filing ↗machine: t16 · r15 · c21 · span 100871–100880 |
| 4 | Section 01, Warren Buffett | DEF 14A | 2026-03-13 | 0001193125-26-106253 | Section “SUMMARY COMPENSATION TABLE”. As printed: 389,488. Filing ↗machine: t16 · r3 · c21 · span 81150–81157 |
| 5 | Section 07, pay ratio | DEF 14A | 2026-03-13 | 0001193125-26-106253 | Section “CEO Pay Ratio”. As printed: 4.16 : 1. Filing ↗ |
| 6 | Section 08, Kenneth I. Chenault | DEF 14A | 2026-03-13 | 0001193125-26-106253 | Section “Director Compensation”. As printed: 7,000,000. Filing ↗ |
| 7 | Section 08, Wallace R. Weitz | DEF 14A | 2026-03-13 | 0001193125-26-106253 | Section “Director Compensation”. As printed: 7,000,000. Filing ↗ |
| 8 | Section 08, Christopher C. Davis | DEF 14A | 2026-03-13 | 0001193125-26-106253 | Section “Director Compensation”. As printed: 7,000,000. Filing ↗ |
| 9 | Section 08, Meryl B. Witmer | DEF 14A | 2026-03-13 | 0001193125-26-106253 | Section “Director Compensation”. As printed: 7,000,000. Filing ↗ |
| 10 | Section 08, Stephen B. Burke | DEF 14A | 2026-03-13 | 0001193125-26-106253 | Section “Director Compensation”. As printed: 3,000,000. Filing ↗ |
| 11 | Section 08, Howard G. Buffett | DEF 14A | 2026-03-13 | 0001193125-26-106253 | Section “Director Compensation”. As printed: 3,000,000. Filing ↗ |
| 12 | Section 08, Charlotte Guyman | DEF 14A | 2026-03-13 | 0001193125-26-106253 | Section “Director Compensation”. As printed: 3,000,000. Filing ↗ |
| 13 | Section 08, Thomas S. Murphy Jr | DEF 14A | 2026-03-13 | 0001193125-26-106253 | Section “Director Compensation”. As printed: 3,000,000. Filing ↗ |
| 14 | Section 08, Susan L. Decker | DEF 14A | 2026-03-13 | 0001193125-26-106253 | Section “Director Compensation”. As printed: 3,000,000. Filing ↗ |
| 15 | Section 08, Susan A. Buffett | DEF 14A | 2026-03-13 | 0001193125-26-106253 | Section “Director Compensation”. As printed: 2,700,000. Filing ↗ |
| 16 | Section 06, 2026 vote | Form 8-K | 2026-05-07 | 0001193125-26-212148 | Item 5.07 · say-on-pay result. As reported: 93.02% (votes for as printed: 403,351). Filing ↗ |
| 17 | Section 06, 2023 vote | Form 8-K | 2023-05-10 | 0001193125-23-140854 | Item 5.07 · say-on-pay result. As reported: 91.21% (votes for as printed: 441,544). Filing ↗ |
| 18 | Section 06, 2020 vote | Form 8-K | 2020-05-05 | 0001193125-20-133332 | Item 5.07 · say-on-pay result. As reported: 93.06% (votes for as printed: 519,528). Filing ↗ |
| 19 | Section 01 trend, Δ column (computed) | Computed | — | computed | Δ = current-FY total − prior-FY total per named officer.machine: formula: Δ = FY(n) − FY(n−1) |
| 20 | Section 09b board cost (computed) | Computed | — | computed | Cash 45,700,000 + equity 0 + all other 0 = 45,700,000, summed across the director compensation table rows.machine: formula: Σ = 45,700,000 |
| 21 | Berkshire Hathaway (subject), Section 10b CEO total | DEF 14A | 2026-03-13 | 0001193125-26-106253 | CEO total compensation as printed in Berkshire Hathaway's own proxy. As printed: 389,488. Filing ↗machine: t16 · r3 · c21 · span 81150–81157 |