【Sharing】Reminder: IIT returns for employees’ equi...

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点 击 蓝字 关注我们 Reminder for Individual Income Tax (“IIT”) returns for enterprise employees’ equity incentives During the last few years, we have noticed more and more equity-based compensation remuneration policy put in place by companies. Recently, some tax authorities in Shanghai and Beijing are conducting surveys on the Individual Income Tax (“IIT”) declaration situation of employees’ equity incentives. We summarize below the key takeaways for your consideration. Forvis Mazars Equity incentives mainly include stock options, stock appreciation rights, restricted stocks and equity rewards it mainly refers to the overseas stock shares in this survey Compliance requirements of equity incentives for employer and employee Employer the company has the withholding obligation arising from participating employee’s receipt of taxable income the filing time of IIT by employer for RSUs/stock options, it is the following month of the RSU vesting date or stock option exe ………………………………