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Unternehmen nutzen Mitarbeiterbeteiligungspläne und Mitarbeitererwerbspläne als Teil ihres Leistungsprogramms. Ein ESPP ermöglicht es Mitarbeitern, einen Teil ihrer Gehaltsschecks aufzubewahren, um Unternehmensaktien zu einem reduzierten Preis zu kaufen. ESOPs sind beitragsorientierte Pläne, die auf ähnliche Weise wie 401 (k) Pläne funktionieren.

Aktienmarkt

Sowohl ESOPs als auch ESPPs verwenden die Unternehmensaktien, um Mitarbeiter zu belohnen.

Eigentum

Ein ESOP soll Leistungen nach der Pensionierung eines Mitarbeiters bieten, während ein ESPP sofortige Belohnungen bietet. ESPP-Teilnehmer besitzen die Aktie sofort. ESOP-Teilnehmer besitzen eigene Aktien, die mit ihren eigenen Beiträgen erworben wurden, aber die vom Arbeitgeber erworbenen Aktien werden während eines festgelegten Zeitraums ausgeübt.

Steuervorteile

ESPP-Teilnehmer werden nicht mit dem Rabatt besteuert, den sie zum Zeitpunkt ihres Aktienkaufs erhalten. Wenn die Aktien letztendlich zu einem höheren Preis verkauft werden, werden auf den mit dem Verkauf erzielten Gewinn Kapitalertragsteuern erhoben. Anteile an einem ESOP werden mit Vorsteuergeld gekauft, sodass der Arbeitnehmer während der Arbeit weniger Steuern zahlt. Wenn der Bestand bei der Pensionierung entnommen wird, wird der volle Betrag der Ausschüttung besteuert.

ESPP Vs. ESOP

FAQ - 💬

❓ What is the difference between ESOP and ESPP?

👉 An ESOP is a qualified defined contribution retirement plan, so employees don't purchase shares with their own money. An ESPP, on the other hand, is a plan that allows employees to use their own money to buy company shares at a discount.

❓ What is the difference between ESOP and ESPS?

👉 Under ESOPs, employees are given an option to purchase shares on the spot at a discounted price. The company may specify the lock-in period for the shares issued pursuant to the exercise of the option. Shares issued under an ESPS shall be locked in for a minimum period of one year from the date of allotment.

❓ Is ESPP the same as stock options?

👉 Your ESPP will have set offering and purchase periods, while a stock option grant has a set term in which you can exercise the options after they vest. The purchase price of stock under a tax-qualified Section 423 ESPP is typically discounted in some way from the market price at purchase.

❓ Is there any downside to ESPP?

👉 Cons of ESPP for employees There could be different tax implications depending on where you and your employer are located. The discount allowed by the company may be taxed as benefit-in-kind. Returns are not guaranteed and the share price may fall as well as increase. There could also be a currency risk involved.

❓ Are ESPP a good idea?

👉 Are ESPPs good investments? These plans can be great investments if used correctly. Purchasing stock at a discount is certainly a valuable tool for accumulating wealth, but comes with investment risks you should consider. An ESPP plan with a 15% discount effectively yields an immediate 17.6% return on investment.

❓ Are ESOPs good for employees?

👉 ESOPs offer serious tax and investment benefits. Since ESOPs are tax-exempt trusts, profits earned by the company stay with the employees — and that's only the beginning. An S-corporation that is 100% employee-owned doesn't pay taxes, which instantly translates to higher profit.

❓ Can ESOP shares be sold?

👉 Yes, ESOPs shares with the permission of company can be sold in the market. There are many players in the market such as UnlistedZone which basically helps employees to liquidate their ESOPs shares.

❓ How are ESPP taxed?

👉 When you buy stock under an employee stock purchase plan (ESPP), the income isn't taxable at the time you buy it. You'll recognize the income and pay tax on it when you sell the stock. When you sell the stock, the income can be either ordinary or capital gain.

❓ How do I avoid double tax on ESPP?

👉 They can only report the unadjusted basis — what the employee actually paid. To avoid double taxation, the employee must use Form 8949. The information needed to make this adjustment will probably be in supplemental materials that come with your 1099-B.

❓ What happens to my ESPP when I quit?

👉 What happens if I buy shares through an ESPP and then leave my company? The shares that you've purchased are yours to keep, regardless of whether you continue working for your company or the circumstances around your departure.

❓ How long should I hold ESPP shares?

👉 You can sell your ESPP plan stock immediately to lock in your profit from the discount. If you hold the company stock for at least a year and sell it for more than two years after the offering date, you pay lower taxes.

👉 Generally, both ESOPs (or employee stock ownership plans) and ESPPs (or employee stock purchase plans) are employee benefit plans sponsored by employers to benefit their employees. Not only do these types of plans help employees create wealth, but they also promote ownership in your startup.

👉 Under ESOS, employees are given an option to purchase shares at a later date, i.e. after the vesting period. Under ESOPs, employees are given an option to purchase shares on the spot at a discounted price. The company may specify the lock-in period for the shares issued pursuant to the exercise of the option.

👉 ESOPs are also used to reward employees by giving them access to a piece of company ownership. An ESPP is an employee stock purchase program. These exist in publicly-traded companies, allowing an employee to contribute a percentage of their pay each month toward the purchase of company stock.

👉 Since ESOPs are part of employees’ compensation packages, these defined contribution plans can help keep employees motivated and loyal – as ownership often helps employees focus on the startup’s performance. And rightly so. The better the company performs, the higher the value of the stock.


Video: Employee Stock Purchase Plans (ESPPs): Taxes