Share Incentive Plans(SIPs)是什么_2024年ACCA考試ATX知識(shí)點(diǎn)
實(shí)現(xiàn)自己的目標(biāo)，超越自己的期望,。acca證書(shū)含金量比較高,，但考試科目多，難度大,。請(qǐng)同學(xué)們嚴(yán)格執(zhí)行備考計(jì)劃,，鞏固基礎(chǔ)知識(shí)點(diǎn)。今天為大家整理了ATX科目Share Incentive Plans（SIPs）（股票激勵(lì)計(jì)劃）相關(guān)知識(shí)點(diǎn),，準(zhǔn)備參加考試的同學(xué)們來(lái)看看吧,。
【內(nèi)容導(dǎo)航】
Share Incentive Plans（SIPs）-股票激勵(lì)計(jì)劃
【知識(shí)點(diǎn)】
Share Incentive Plans（SIPs）-股票激勵(lì)計(jì)劃
Share Incentive Plans（SIPs）-股票激勵(lì)計(jì)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 A charge to CGT will arise on sale to the extent the shares increase in value after they are withdrawn from the plan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(jià),。以上就是為大家整理的ATX科目考試知識(shí)點(diǎn)了,，距離2024年3月份acca考試時(shí)間已經(jīng)越來(lái)越近，同學(xué)們需要盡早完成報(bào)名繳費(fèi),。
注：以上來(lái)自Jenny Liu老師23年基礎(chǔ)精修班第6講
（本文為東奧會(huì)計(jì)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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