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Employee Share Option Plans

Jeremy Edwards and Liana Coyne, Baker & McKenzie LLP, compare the social security contribution treatment of employee share option plans in the UK, France, Belgium, Germany, Hong Kong and the USA

 
Jeremy Edwards and Liana Coyne Baker & McKenzie LLP compare the social security contribution treatment of employee share option plans in the UK France Belgium Germany Hong Kong and the USA
 
Employee share plans are widely used across the UK Western Europe and the USA as a means of incentivising employees. This article compares the overall incidence of employee and employer social security liabilities that will arise from the implementation of employee share option plans in the UK France Belgium Germany Hong Kong and the USA. It then looks at whether steps can...

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