The regulatory requirements for global stock plans seem to increase every year. In many countries, either the issuing company or the local subsidiary is responsible for submitting tax, securities and/or currency exchange reports annually. Below is a list of common annual reporting requirements.  

December 31

  • China – SAFE Annual Quota: If your company has completed the registration requirements necessary to administer employee stock plans in China, the annual quota report for the upcoming year is due. The report will be filed by the designated agent for the stock plans in China.  

January 15

  • Thailand – Annual Securities Report: Annual report by companies that offer stock options to employees in Thailand is due. The companies must report option activity to the Thai SEC within 15 days of the “closing date of sale.” For reporting purposes, the closing date of sale for options is the last day of each calendar year (i.e., Dec. 31) in which the stock awards vest.  

January 31

  • Malaysia – Tax Report (Form BT/ESOS/2005): Annual report of RSU share distributions, option exercises, and stock purchases that took place in the prior calendar year.
  • Philippines – Securities Report: Annual report for companies that rely on a securities exemption under Section 10.2 of the Philippines Securities Code. (The Philippines’ SEC does not specify a filing date for the report; however, we recommend that the filing be made no later than the end of January each year for the prior calendar year.)
  • United States – Tax Report: Annual information statement report for employees with ISO exercises and/or ESPP share transfers  

February 1

  • France – Annual Salary Statement (Form DADS): Annual salary statement with information about share activity for non-qualified stock awards.
  • France – Tax-Qualified RSUs – Vesting Report: Statement to the applicable employees and social securities authorities on vesting of tax-qualified RSUs for the prior calendar year.

February 15

  • France – Tax-Qualified Options and RSUs – Exercise and Share Holding Report: Statement to the applicable employees and tax administration office on tax-qualified option exercise activity, and the sale or transfer of option shares in violation of the option holding period.  

February 28

  • United States – Tax Report: Information statements concerning ISPs and ESPPs on IRS Forms 3921 and 3922 due for paper filers (for electronic filers, including companies with 250 or more returns, the filing deadline is March 31).  

March 31

  • Vietnam – Exchange Control Report: Annual disclosure by companies that have obtained approval from the State Bank of Vietnam (SBV) to offer stock awards. The report should include information about (a) option exercises, (b) RSU vesting events, and (c) amounts paid to employees through the stock awards during the past fiscal year.
  • Ireland Stock Award Activity Report: Irish employers must file an annual report on all stock award vesting during the prior year.
  • Israel – Tax Report: Annual report of all stock award activity. The local trustee for the stock plans may make this filing for the company.
  • United States – Tax Report: Information statements on IRS Forms 3921 and 3922 due for electronic filers (required for companies with 250 or more returns).