What is an ESPP?
ESPP stands for employee share purchase plan. It is a contributory share plan where employees voluntarily contribute a portion of their salary to the purchase of company shares.What are the types of ESPPs my company can offer?
There are three basic flavours of ESPP.
- The first is your standard employee share purchase plan. This is a plan in which employees purchase shares of their employer via payroll deductions with shares sourced from the stock market or shares issued from treasury. Company contributions (concurrent or delayed) are employment income for participants in the year received.
- The second is an employees profit sharing plan (EPSP). Employees purchase shares of their employer via payroll deductions and company contributions (tied to profits of the company) with shares typically sourced from the stock market. Company contributions are employment income for participants in the year received. Shares acquired with company contributions are held in trust and subject to vesting and forfeitures.
- The third is an employee benefit plan (EBP). Employees purchase shares of their employer via payroll deductions and company contributions with shares typically sourced from the stock market. Company contributions are employment income for participants in the year vesting occurs. Shares acquired with company contributions are held in trust and subject to vesting and forfeitures.
What are typical design features of an ESPP?
There are many features to know when designing your ESPP. Here are some of the most common features and add-ons.
- Company Match. For each purchase, the company matches all or a certain portion of the participant’s contribution, typically up to a maximum amount.
- Discount. When purchases are made through the ESPP, they are made at a discount off the share’s current fair market value. The most common discount is 15%.
- Offering Period. The time in which contributions are collected prior to the next purchase. This could be any timeframe – weekly, bi-weekly, semi-monthly, monthly or quarterly. The most common offering period is bi-weekly.
- Vesting and forfeitures. Employer shares are conditionally credited to the employees’ share account and must be held for a period of time, after which they become vested and are owned by the employee. The shares are subject to forfeiture prior to the end of the vesting period under specified conditions.
Add-ons
- Registered Retirement Savings Plan (RRSP). Employees’ pre-tax contributions purchase shares of their employer via payroll deductions, subject to a personal contribution limit. Capital gains and investment income is tax deferred and withdrawals are considered employment income and subject to taxes.
- Tax-free Savings Account (TFSA). Employees’ contributions purchase shares of their employer via payroll deductions, subject to a personal contribution limit. Capital gains and investment income is tax sheltered and withdrawals are not subject to taxes.
Should I offer an ESPP?
We sure think so! The ESPP is a great benefit for your employees that gives them the ability to easily become owners in the company. Check out Seven Reasons to Offer an ESPP for even more reasons.
Got more questions about ESPPs?
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