Share Incentive Plans(SIPs)是什么_2024年ACCA考試ATX知識點
實現(xiàn)自己的目標，超越自己的期望。acca證書含金量比較高，但考試科目多，難度大。請同學(xué)們嚴格執(zhí)行備考計劃，鞏固基礎(chǔ)知識點。今天為大家整理了ATX科目Share Incentive Plans（SIPs）（股票激勵計劃）相關(guān)知識點，準備參加考試的同學(xué)們來看看吧。
【內(nèi)容導(dǎo)航】
Share Incentive Plans（SIPs）-股票激勵計劃
【知識點】
Share Incentive Plans（SIPs）-股票激勵計劃
Share Incentive Plans（SIPs）-股票激勵計劃
Operation
? Trust set by companies to buy shares and holds them on behalf of employees
? Individuals aren’t granted options but are given shares
? Companies must offer all full and part-time employees the opportunity to participate in the plan
? No IT and NIC if holding >5 years
Types of SIP
① Free shares
? Employers can give up to ￡3,600 of ‘free shares’ a year to employees with no tax or NICs
? Employer can set a performance criteria or target to be met in order to be eligible for free shares
② Partnership shares
? Employees can purchase ‘partnership shares’ through deduction from salary up to lower of 10% of salary & ￡1,800 in the tax year
③ Matching shares
? Employers can award ‘matching shares’ free to employees who purchase partnership shares at a maximum ratio of 2:1
④ Dividend shares
? Dividends on shares in the plan are tax-free provided the dividends are used by the employee to acquire more shares
Tax implication
① income tax and NIC
years | IT and NIC on the MV at withdrawal |
3-5 years | IT and NIC，based on the lower of ? MV at grant ? MV at withdrawal |
＞ 5 years | No IT or NIC |
② capital gains tax
? There is no charge to CGT on shares taken out of the plan and sold immediately
? A charge to CGT will arise on sale to the extent the shares increase in value after they are withdrawn from the plan
你可以完成任何事情，只要你愿意付出代價。以上就是為大家整理的ATX科目考試知識點了，距離2024年3月份acca考試時間已經(jīng)越來越近，同學(xué)們需要盡早完成報名繳費。
注：以上來自Jenny Liu老師23年基礎(chǔ)精修班第6講
（本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載）
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