TFL Vsebine / Revija SIR*IUS

Tax aspects of granting employees stock units or stock option

Nagrajevanje zaposlenih z delnicami in delniškimi opcijami delodajalca postaja vse bolj priljubljeno, saj ima nekaj dokazano pozitivnih učinkov. Delodajalci ponujajo različne vrste in načine nagrajevanja, najpogostejše v mednarodnem prostoru poznane kratice za tovrstno nagrajevanje pa so RSU, ESPP in ISO. Dodeljene delnice oz. delniške opcije so pri zaposlenih obdavčene kot dohodek iz delovnega razmerja, hkrati pa so tudi predmet prispevkov za socialno varnost. O dohodkih se FURS-u poroča na več načinov, in sicer glede na to, ali za posamezen dohodek obstaja plačnik davka v Sloveniji ali ne. Odprto vprašanje ostaja davčna obravnava prakse »sell to cover«.

Rewarding employees with stocks and stock options is becoming increasingly popular as it has some proven positive effects. Employers offer different types of rewards, the most common internationally recognized abbreviations for such rewards are RSU, ESPP and ISO. Granted shares or stock options are taxed as employment income and are subject to compulsory social security contributions. With regard to income reporting, there are different possible procedures that depend mainly on whether or not there is a payer of tax in Slovenia for that specific income. Tax treatment of the so called "sell to cover" practice remains an open question.