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Las empresas utilizan los planes de propiedad de acciones de los empleados y los planes de compra de acciones de los empleados como parte de su programa de beneficios. Un ESPP les permite a los empleados reservar parte de sus cheques de pago para comprar acciones de la compañía a un precio con descuento. Los ESOP son planes de contribución definidos que operan de manera similar a los planes 401 (k).

Bolsa de Valores

Los ESOP y los ESPP utilizan las acciones de la compañía como una forma de recompensar a los empleados.

Propiedad

Un ESOP está destinado a proporcionar beneficios después de que un empleado se retire, mientras que un ESPP ofrece recompensas inmediatas. Los participantes de ESPP son dueños de las acciones inmediatamente. Los participantes de ESOP poseen acciones compradas con sus propias contribuciones, pero las acciones compradas por el empleador se otorgan en un período programado.

Ventajas fiscales

Los participantes de ESPP no pagan impuestos sobre el descuento que reciben en el momento de sus compras de acciones. Si las acciones finalmente se venden a un precio más alto, los impuestos sobre las ganancias de capital se aplicarán a la ganancia obtenida en la venta. Las acciones en un ESOP se compran con dinero antes de impuestos, por lo que el empleado paga menos impuestos mientras trabaja. Cuando se retiren las acciones al momento de la jubilación, el monto total de la distribución será gravado.

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.

👉 In short, ESOP vs ESPP is very different from each other. You will need to choose the plan that best suits your company, it’s goals and the future plan of your company. How can Eqvista help you? Regardless of their differences, ESOP vs ESPP have their own benefits and are unique ways to offer employees stock benefits in a company.

👉 Most ESPPs will allow for a discount on the purchase price of the stock or a stock option price that provides a discount to the employee. If the ESPP is setup more like a traditional stock option, however, then there is a chance that employees may not be able to benefit from this program.

👉 ESOPs are defined contribution plans that operate in a similar manner to 401 (k) plans. An ESOP is intended to provide benefits after an employee retires, while an ESPP offers immediate rewards. ESPP participants own the stock immediately.

👉 On vesting, you can either continue to hold the stocks or sell it. ESOPs are also stock-sharing plan with employees; however, the stocks are not given to the employees immediately. You are given an ‘option’ to purchase the shares of your company, at a future date at a predetermined price.


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