The Circular-Letter ACOSS n°2013-0000019 of 28 March 2013 of the Agence Centrale des Organismes de Sécurité Sociale (ACOSS) specifies the date on which the employer shall communicate to the URSSAF the identity of the employees or the corporate officers to whom free shares or stock options were granted.
The capital gain on acquisition of the said free shares or stock options is exempted from social security contributions if the employer notifies the identity of the persons to whom they have been granted during the precedent year, as well as the number and the value granted to each of them. In case of failure by the employer to comply with this obligation, the entirety of the social security contributions (in particular on the wage share) shall be payable.
The ACOSS thus specifies that the event entailing such a notification is the date of lifting of the option for stock options or, for free shares, the date of expiration of the acquisition period. The notification may be done by the employer on the annual wages declaration.