• Employee share scheme calculator

    This calculator has been updated to reflect changes to the tax treatment of employee share schemes. These changes took effect on 1 July 2015.

    If you are an employee and have acquired unlisted rights to listed shares through an employee share scheme, this calculator will help you work out the:

    • discount you receive from participation in an employee share scheme
    • market value of your unlisted rights
    • weighted average share closing price for your underlying shares.

    If you are an employer, this calculator will assist you to prepare your employee statements and annual report. It will calculate the discount amounts on employee share scheme interests you provide to your employees.

    We will accept a number of methods used to calculate market value:

    • this calculator uses tables set out in the regulations to value unlisted rights acquired under an employee share scheme
    • individuals can choose to use this method or another accepted method to value unlisted rights.

    If more than one parcel of ESS rights was granted to an employee under one or more schemes in the financial year, you need to complete a separate calculation for each parcel or scheme. Combine the results to work out the final discount amount.

    You will not be able to use this calculator where the ESS rights:

    • are eligible for the start-up company concession
    • were issued under a deferral scheme and those rights (or the shares acquired as a result of exercise of those rights) were disposed of within 30 days after the deferred taxing point (this is called the 30-day rule)
    • have an expiry date more than 10 years after the acquisition date if the taxing point for the rights is before 1 July 2015
    • have an expiry date more than 15 years after the acquisition date if the taxing point for the rights is on or after 1 July 2015
    • were acquired before 1 July 2009 and a cessation event occurred before 1 July 2009 (these ESS rights are taxable under the ESS law that applied at that time).

    Information you need to use the calculator include:

    • type of scheme the ESS rights were issued under
    • date of acquisition, and date of deferred taxing point (if applicable) for the ESS rights
    • expiry date of the ESS rights
    • exercise price of the ESS rights
    • number of ESS rights acquired
    • value of any consideration (money or other consideration – for example, shares) given to acquire the ESS rights (consideration does not include the exercise price)
    • market value of the underlying share on the date of the taxing point (acquisition or deferred)
    • share trading information for the underlying share on the date of the taxing point (acquisition or deferred) and the four weekdays preceding that date (including public holidays).

    Disclaimer

    Calculations performed by this calculator will be based on the information you enter.

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    Last modified: 08 Feb 2017QC 24441