Share Incentive Plans(SIPs)是什么_2024年ACCA考试ATX知识点
实现自己的目标，超越自己的期望。acca证书含金量比较高，但考试科目多，难度大。请同学们严格执行备考计划，巩固基础知识点。今天为大家整理了ATX科目Share Incentive Plans（SIPs）（股票激励计划）相关知识点，准备参加考试的同学们来看看吧。
【内容导航】
Share Incentive Plans（SIPs）-股票激励计划
【知识点】
Share Incentive Plans（SIPs）-股票激励计划
Share Incentive Plans（SIPs）-股票激励计划
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• A charge to CGT will arise on sale to the extent the shares increase in value after they are withdrawn from the plan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，只要你愿意付出代价。以上就是为大家整理的ATX科目考试知识点了，距离2024年3月份acca考试时间已经越来越近，同学们需要尽早完成报名缴费。
注：以上来自Jenny Liu老师23年基础精修班第6讲
（本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载）
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