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Article: New Social Security Treatment On Stock Options And Restricted Stock Units.
- Article from:
- Mondaq Business Briefing
- Article date:
- May 27, 2009
CopyrightCOPYRIGHT 2009 Mondaq Ltd. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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The French social security financing law for 2008 has provided for two additional contributions on stock options and restricted stock units (RSUs).
The first contribution is to be borne by the employer. According to the employer's choice, its funding base equals:
for stock options, either the value of the stock options as it appears in the company's consolidated accounts or 25% of the fair market value of the underlying shares on the date the stock options were granted;
for RSUs, either the value of the RSUs as it appears in the company's consolidated accounts or the fair market value of the underlying shares on the date the RSUs were granted.