A remuneração em ações pode ser uma forma eficaz de atrair e reter talentos. Isso incentiva os potenciais funcionários a trabalharem com você a longo prazo. O capital próprio oferece um incentivo de alto valor sem comprometer o fluxo de caixa, permitindo que você concorra com empresas mais consolidadas.
Este artigo discute como funciona a remuneração por meio de ações, o que você pode fazer para oferecer esses benefícios e como um empregador registrado (EOR, na sigla em inglês), como a GP ™ pode ajudar.
O que é remuneração baseada em ações?
A remuneração em ações oferece aos funcionários participação na empresa por meio de opções de ações, ações restritas, ações fantasmas ou outras alternativas. Isso motiva os funcionários a contribuírem para o crescimento da empresa a longo prazo, uma vez que eles têm interesse no seu sucesso.
Empresas públicas e privadas oferecem participação acionária. Essa forma de remuneração pode ajudar empresas globais a atrair os melhores talentos. De acordo com a Associação Nacional de Profissionais de Planos de Ações (NASPP), 97% das empresas multinacionais públicas dos EUA oferecem ações às suas equipes globais.
Por que oferecer participação acionária aos funcionários?
Um pacote de ações cria valor mútuo para empregadores e funcionários globais por meio de:
- Boosting engagement and buy-in: The equity value is based on your company’s market value or stock price. It gives employees extra motivation to excel when their benefits are tied to your company’s success. Unlike fixed cash bonuses, there’s no ceiling to how much employees can gain.
- Attracting and retaining top international talent: Employers offering equity gain a competitive edge in attracting top talent. It can make job offers more appealing by adding value beyond salary. Equity is earned over time, so it also encourages long-term employment.
- Offering cost-effective rewards for startups and growing companies: Equity compensation can balance lower cash pay. Startups or growing companies can complement their salary structure with the potential of future gains, giving them an advantage against more established competitors.
Tipos de remuneração em ações para funcionários globais
Algumas formas de remuneração em ações são mais adequadas do que outras, dependendo da capacidade da sua empresa e das regulamentações locais. Os tipos mais comuns para funcionários globais incluem:
- Stock options: Stock options let employees buy company shares at a set price after a specified time. You can offer an incentive stock option (ISO) or a nonqualified stock option (NSO), which vary in tax incentives. Global employees hired through an EOR can be eligible for NSOs. ISOs are limited to U.S. employees under U.S. tax law.
- Restricted stock units (RSUs): An RSU is a commitment to grant shares at a future date or specific milestone. For instance, you may require employees to stay with you for a year and achieve a performance milestone before they get an RSU. Unlike stock options, employees won’t need to buy the shares — shares are awarded to them.
- Stock appreciation rights (SARs): SARs are bonuses paid in cash or through shares. Employees get the right to receive the increase in monetary value of your company’s stock within a specified time. Like RSUs, employees don’t need to buy shares with SARs.
- Phantom stocks: Phantom stock is a promise to pay employees bonuses in the future with a value equivalent to the increase in value of the company stock or the full value of the entire stock. Unlike RSUs and SARs, employees don’t get the actual share of your company.
- Warrants: Warrants, suitable for Nordic countries, function similarly to stock options. With warrants, employees have the right, but not the obligation, to buy the shares at a set price after a specific time. Warrants have premiums, which are a percentage of the share price. Employees must also pay this small fee to get the right to buy the shares.
- Performance shares: Performance shares are a form of equity compensation given to employees once they meet certain metrics. For instance, you may set an earnings per share (EPS) or return on equity (ROE) target. Performance periods usually last for multiple years.
Conformidade tributária e regulatória global em remuneração baseada em ações.
Você pode oferecer benefícios de participação acionária global na maioria dos países. No entanto, é fundamental compreender as implicações fiscais para evitar penalidades e cumprir as exigências de diferentes jurisdições. Eis o que você pode fazer:
- Research local laws and tax rules: First, you must research your tax responsibilities in your target countries. G-P Gia™, our AI-powered global HR agent, can provide up-to-date information on statutory requirements, tax implications, and reporting obligations for equity compensation, like stock options and RSUs, in specific countries. Use this information to guide employees on their obligations and entitlements to ensure compliance and maximize the incentive. For instance, RSUs in the U.S. require withholding and remitting Federal Insurance Contributions Act (FICA) taxes and Medicare taxes. The income must also be equivalent to the fair market value of shares at settlement.
- Review plan documents for employee eligibility language: When creating the terms for your equity plan, make sure it offers fair opportunities, where all targeted employees can participate. Employees should fully understand what's needed, when they can purchase the shares, and how they can sell them. Private companies have limited means of selling compared to public companies.
- Comply with country-specific regulations: Each country has differing regulations for equity compensation. For instance, the EU Prospectus Regulation requires you to issue a prospectus when you offer securities to employees. This document contains your company information, finances, rights attached to the securities, and your reasons for offering them. In Brazil, stock options are treated as compensation, so they’re subject to income tax and social contributions when exercised and capital gains tax when sold. Noncompliance can have legal and financial consequences.
- Access local compliance expertise through an EOR: An EOR simplifies all aspects of global employment. Use G-P EOR to generate compliant employment contracts and administer locally competitive benefits in 180+ countries. G-P EOR also offers other HR support features, such as payroll management and benefits analysis, making it easy to manage your global team.
Como oferecer remuneração em ações globais
Eis como você pode oferecer remuneração competitiva por meio de benefícios em ações:
- Understand local regulations and consult experts: Experts help you learn your target country’s employment, securities, and tax laws. Careful planning helps you avoid noncompliance penalties, double taxation, and lawsuits.
- Create a unified, competitive, and clear plan: Use simple and clear language so employees fully understand the value and terms of their awards. A unified plan across regions prevents confusion from differing local policies. For global talent, competitiveness is about offering fair, transparent, and meaningful terms in every market.
- Choose the right equity type for each jurisdiction and employment model: Think about where and how you operate when selecting the right equity. For instance, remote employees through an EOR typically can’t opt for ISOs. You can offer NSOs or RSUs instead.
- Collaborate with your EOR for setup and administration: EORs help you manage your global workforce through payroll,tax, and benefits support.
- Educate employees and communicate milestones, vesting, and tax events: Employees should understand how they can benefit from your equity package. Work with your EOR to inform employees of key milestones and time frame requirements, and explain how they can receive assistance regarding tax filings.
Simplifique a remuneração em ações com o GP
A GP é sua parceira em empregos globais. Nós cuidamos de tudo, desde a folha de pagamento até a conformidade, para que você possa se concentrar em expandir seus negócios e construir sua equipe. Tornamos a contratação de qualquer pessoa, em qualquer lugar, rápida e fácil. Conosco, você pode construir e gerenciar equipes globais em mais de 180países, sem precisar criar entidades. Podemos ajudá-lo a criar um pacote de benefícios competitivo, incluindo remuneração em ações, em conformidade com as leis trabalhistas locais.
Entre em contato conosco para saber mais sobre nossos produtos globais de emprego e soluções de EOR ou agende uma demonstração hoje mesmo.
