Restricted stock units意思
Restricted stock units (RSUs) are a form of employee compensation where company stock is granted to an employee as part of their total compensation package. Unlike stock options, RSUs do not require the employee to purchase the stock. Instead, the employee is granted the stock, subject to certain restrictions.
Here's how RSUs typically work:
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Grant: The employer grants a certain number of RSUs to the employee as part of their compensation.
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Vesting: RSUs are typically subject to a vesting schedule, which outlines when the employee can receive the stock. Vesting schedules can be based on time (e.g., 25% of the shares vest after one year, and the remainder vest in equal installments over the next three years), or they can be tied to performance goals.
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Delivery: Once the RSUs vest, the employee receives the stock. If the company's stock price has increased since the grant date, the employee can sell the stock for a profit.
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Taxation: RSUs are taxed as ordinary income at the time they vest. This means the employee owes income tax on the value of the stock at the time of vesting, even if they do not sell the stock immediately.
RSUs are a popular form of compensation because they align the interests of employees with those of the company's shareholders. By granting RSUs, companies can motivate employees to work towards increasing the company's stock price. Additionally, RSUs can provide a valuable long-term incentive for employees to remain with the company.