Help… My employee receives equity-based benefits!

Help… My employee receives equity-based benefits!
June 6, 2023 12:30

In the war for talent, employers continue to search for alternative remuneration schemes to attract ànd retain employees. Incentivising employees is increasingly done through the granting of equity-based benefits such as shares (options), subscription rights (warrants), RSUs, SARs, etc. However, this form of remuneration raises specific employment and social security law issues. Moreover, the announced more stringent tax legislation also raises numerous questions about the option of continuing to benefit from certain beneficial tax schemes.

Sarah De Wilde (Tiberghien), Emma Van Caenegem and Mieke D’hanis (ALTIUS) will explain some recent trends, developments and pitfalls during the Dutch-language session.

Quentin Masure (Tiberghien), Astrid Caporali and Alexandre Calain (ALTIUS) will accompany you during the French-language session.

Topics covered during this webinar will include:          

  • What different types of equity-based incentives exist? What are the main differences?  
  • What should an employer consider when granting equity-based incentives?    
  • Should equity-based incentives be included in the calculation basis of the indemnity in lieu of notice? If so, then which ones? Should one take into account “granted” or “vested” equity-based incentives?
  • Should an employer pay social security contributions on equity-based incentives? Which tax regime applies?
  • Should an employer pay holiday pay on equity-based incentives?
  • Are equity-based incentives considered for the end-of-year premium?
  • Can an employer convert salary into equity-based incentives? Which conditions and restrictions apply?
  • What major tax changes are envisaged and what are the main implications for your HR/ Compensation & Benefits policy?             
When?

Tuesday 6 June 2023, from 12.30pm to 2pm (Dutch session).

Thursday 8 June 2023, from 12.30pm to 2pm (French session).

Where?

This is an online event.

The link to join the webinar will be sent to registered participants a few days in advance.

Information

This event is free of charge. For more information, please contact events@altius.com.

Please do not hesitate to forward this invitation to colleagues who might also be interested in this topic or pass on their contact details to us.

We look forward to seeing you then!

Your hosts

  • Emma Van Caenegem

    Counsel

  • Mieke D’hanis

    Associate

  • Alexandre Calain

    Associate