48 CFR · Federal Acquisition Regulation and Defense supplement

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The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

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3 sections with “five most highly compensated executives”

  • FAR 52.204-10 Reporting Executive Compensation and First-Tier Subcontract Awards.
    …on 52.204-7), the Contractor shall report the names and total compensation of each of the five most highly compensated executives for its preceding completed fiscal year, if— (i) In the Contractor's preceding fiscal year, the Contractor re…
  • FAR 4.1400 Scope of subpart.
    …h requires contractors to report subcontract award data and the total compensation of the five most highly compensated executives of the contractor and subcontractor. The public may view first-tier subcontract award data at https://www.usas…
  • FAR 31.205-6 Compensation for personal services.
    …diate home offices or segments that report directly to the contractor's headquarters, the five most highly compensated employees in management positions at each such intermediate home office or segment. (B) Effective January 2, 1999, the f…

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.