Employee equity incentive arrangements remain popular as employee remuneration arrangements, but they can go badly wrong, especially where the particular arrangement used is not fit for purpose. Additionally, often the payroll tax implications are not considered. This practical session covers:
- Some recent horror stories for employee incentive arrangements
- The common models used and the tax treatment of such model
- Advising employees on the arrangement
- Getting the payroll tax right; and
- Commercial and other legal considerations.