We’ve literally “written the book” on ESOPs in Australia
Remuneration Technologies has decades of experience designing, developing and rolling out cutting-edge employee equity plans for all kinds of Australian businesses – and we’ve put all our consulting expertise in a book.
The Australian ESOP Book is the ultimate reference for ESOPs in this country. It answers all the top questions asked by anyone involved in an ESOP:
- Reasons to have an ESOP
- Summary of all plans, key features and applications
- Market data on ESOP practices
- High level accounting treatment
- High level tax treatment
- High level Corporations Act treatment
- Tax advantages including worked demonstrations of comparative tax outcomes
- Understanding the differences between ESS and CGT
- The biggest challenges to ESOPs, company cost vs employee risk
- Discussion of each plan type, including plan types not shown online, including:
- Pros vs cons
- Summary description
- Design features and variables/alternatives (e.g. eligibility, conditions, sourcing of shares, matching, exercise restrictions, disposal restrictions, dividend equivalents, indeterminate structures and funding etc.)
- Accounting
- Expected company tax
- Expected employee tax
- Corporations Act compliance and considerations
- Comparative financial and numeric modelling across similar alternatives
- Conclusions from analysis and what guidance on circumstances the plan works best for
- Employee share trusts
- Modelling of all plan types across different growth rates
- Steps to implementing a successful ESOP
- Detailed explanation of the Corporations Act issues
- Understanding disclosure requirements, if they apply, and how to address them
- Commonly asked questions