Navigating Employee Share Schemes: Key Considerations for Employers and Employees

EMPLOYEE SHARE PLANS ARTICLES

Navigating Employee Share Schemes: Key Considerations for Employers and Employees

Employee share schemes (ESSs) have emerged as a compelling tool for companies to reward and retain their most valuable employees while providing a sense of ownership in the organization. Likewise, for employees, employee share schemes in Australia offer an opportunity to align their interests with those of the company they work for. However, the world …

Navigating Employee Share Schemes: Key Considerations for Employers and Employees Read More »

What is a premium priced option plan and when are they useful?

Introduction A premium priced option plan (PPOP) is not a legislative term, rather, it is a term used to describe an employee share option plan where the exercise price of the options is sufficiently above the market value of the underlying shares on the grant to deliver a nil market value for tax purposes such …

What is a premium priced option plan and when are they useful? Read More »

Can A Foreign Company Issue Shares or Options Under the Australian ‘start-up’ ESS/ESOP rules?

Traditionally, only the largest corporate groups operated across multiple jurisdictions. However, the combined impact of: globalisation; and the digitalisation of the global economy, has resulted in start-ups and small to medium enterprises (SMEs) operating in around the world. The problem Start-ups and SMEs often use an employee share scheme (ESS) or an employee share option …

Can A Foreign Company Issue Shares or Options Under the Australian ‘start-up’ ESS/ESOP rules? Read More »