The following rules only apply to shares acquired at a reduced price as part of an ordinary scheme within the company. Acquisitions made at market price follow the ordinary rules for share purchases. This doesn’t apply to employment-related options. From the 2018 income year, new rules apply for employee options in start-up companies.
Merkblatt: über die steuerliche Behandlung von Mitarbeiterbeteiligungen
Steuerliche Förderung der Mitarbeiterbeteiligung
Beteiligungen von Mitarbeitern am Unternehmen des Arbeitgebers können in unterschiedlicher Form gestaltet
sein. Die Varianten reichen von reinen Erfolgsbeteiligungen bis hin zu Kapitalbeteiligungen, die einen Anteil am
laufenden Ergebnis, am Vermögen und gegebenenfalls auch an den stillen Reserven des Unternehmens
einräumen.
Die Beteiligung bildet für die Mitarbeiter einen Anreiz zu eigenverantwortlichem Handeln, sie steigert die
Motivation und bewirkt eine stärkere Identifikation mit dem Unternehmen. Andererseits eröffnet sich damit
gerade für kleine und mittlere Betriebe auch eine kostengünstige Alternative zu den herkömmlichen
Finanzierungsformen. Seit 1.1.2022 besteht neben der Beteiligung am Kapital des Unternehmens auch die
Möglichkeit die Mitarbeiter am Gewinn zu beteiligen.
European ESOP: The main structural features and pilot implementation in Slovenia
In Europe, employee ownership (EO) is increasingly identified as one of the most operational
and effective economic alternatives to the dysfunctional economic system of the 21st century.1
This is understandable since the Western counterparts are exemplary cases of excellent
practice in the field of EO. Over the Atlantic, the American Employee Stock Ownership Plan
(US ESOP) was introduced already in the late 1970s and now there are about 7.000 ESOPs in
the US covering about 10 % of the private workforce. More recently and closer to the EU, the
UK has passed the Employee Ownership Trust (EOT) law, which offers very similar buyout
mechanism and has very similar features with some notable exceptions.2
Just last year, the
Canadian government committed part of the national budget to establish employee ownership
based on the US and the UK examples in order to address the business succession problem
in small-and-medium-sized enterprise.
Introduction to ESOP in South Africa
Unpacking Employee Share Ownership Plans ESOPs
What is Employee Ownership?
Employee owned businesses are totally or significantly owned by their employees.
The economic contribution of employee ownership in the UK is significant and is growing.
Employee ownership delivers 4% of UK GDP annually. Employee owned businesses achieve
higher productivity and greater levels of innovation and are more resilient to economic
turbulence. They also have more engaged, more fulfilled and less stressed workforces.
from EOA
Proshare survey attitudes to employee share ownership
Proshare
ProShare and YBS Share Plans, Secondsight and WEALTH at work, the
co-sponsors of ‘Attitudes to Employee Share Ownership’, would
like to extend their thanks to the companies who allowed their
employees to participate in this research study.
ProShare would like to acknowledge the input of their research
partners Principled Consulting, and of Psycholate, hosts of the online
questionnaire platform and providers of the initial data analysis
underpinning this report.
ProShare would like to thank Chrissie Davis and the team at
EXIMIA Communications, for their hard work and fantastic design
of the report.
Preparing an Employee Stock Option Plan (ESOP) in Singapore
Whether you are a capital-scarce start-up looking to put together a dream team or an established company
seeking long-term hires, attracting talent — and keeping them — remains a difficult challenge.
With job-hopping increasingly the norm and talent flight ever prevalent, getting people to commit to the job
might require more than just a good paycheck.
Employee Stock Option Plans (ESOP) are a good fit to this puzzle. But just like any puzzle piece, figuring
out how to make sense of ESOPs can be a confusing affair in itself.
This article will introduce you to ESOPs and explain key concepts and, implications, and terms you need to
understand before introducing an ESOP.
Employee-ownership-in-New-Zealand
Opinion: Employee-owned businesses tend to perform better than traditionally owned ones.
Alex Sims looks at what share schemes look like for employees.
Covid-19 has seen the rapid adoption of new ways of working, such as working from home and
Zoom meetings. However, these things have been in use for many years. Some organisations
allowed or even required employees to work from home for part of the week. Zoom meetings,
and before that Skype, were routine for many organisations.
Revenue approved share schemes
Overview
An employer needs Revenue approval to set up certain tax-efficient employee share schemes. These are
known as ‘approved share schemes’. There are three types of Revenue approved employee share schemes:
• Approved Profit-Sharing Schemes (APSSs)
• Employee Share Ownership Trusts (ESOTs)
• Save As You Earn (SAYE) schemes.
Shares awarded, or options granted, under an APSS and SAYE scheme, are exempt from Income Tax (IT).
If the ESOT is used in conjunction with an APSS, those shares are also not subject to IT.
You must pay Universal Social Charge (USC) and Pay Related Social Insurance (PRSI) on the value of the
shares.