jericho.ie
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Just a general query but I'm getting conflicting advice and was hoping someone here could steer me in the right direction.
A person was granted Options and RSUs by their employer, as a deferred benefit, which vested after three years.
Upon vesting of the option the person exercises the option as it's "in the money". Is PAYE/ PRSI and USC self assessed and due to be paid via a self declared RTSO form? And is it based on the amount that landed in a EURO account (if this person's bank did the FX), or does a Revenue FX rate need to be used? The options were on a USD equity.
Ditto for the RSUs, they vested and converted to general stock/ common equity. Upon vesting or sale, how is the tax liability calculated? Is it again PAYE/ PRSI and USC or is it a capital gains tax?
Would appreciate any advice you can offer.
A person was granted Options and RSUs by their employer, as a deferred benefit, which vested after three years.
Upon vesting of the option the person exercises the option as it's "in the money". Is PAYE/ PRSI and USC self assessed and due to be paid via a self declared RTSO form? And is it based on the amount that landed in a EURO account (if this person's bank did the FX), or does a Revenue FX rate need to be used? The options were on a USD equity.
Ditto for the RSUs, they vested and converted to general stock/ common equity. Upon vesting or sale, how is the tax liability calculated? Is it again PAYE/ PRSI and USC or is it a capital gains tax?
Would appreciate any advice you can offer.