After an initial scoping stage it was decided to concentrate on 2017-2018 senior pay data, as this was the year for which most public bodies had published data.
Ar ôl cam cwmpasu cychwynnol, penderfynwyd canolbwyntio ar ddata tâl lefel uwch 2017-18, gan mai hon oedd y flwyddyn roedd y mwyafrif o gyrff cyhoeddus wedi cyhoeddi data ar ei chyfer.