Vashandi veStock Ownership Plans (ESOPs) vakawana mukurumbira wakakosha muIndia senzira yemuripo wevashandi.
ESOPs haingope vashandi mukana wekuve nechikamu mukambani asiwo inopa mibairo yezvemari inosungirirwa kubudirira kwekambani.
Nekudaro, kufambisa mamiriro akaoma emutero ane hukama neESOPs kwakakosha kuti vashandi vakwidze mabhenefiti avo uye kuchengetedza pazvikwereti zvemutero wemari.
Nekunzwisisa kuomesesa kweESOP mutero, vashandi vanogona kuita sarudzo dzine ruzivo maererano neESOPs dzavo uye nekuzvisimudzira sechishandiso chakakosha chekugadzira hupfumi.
Iri gwara rakazara rine chinangwa chekujekesa nezve mutero weESOPs muIndia uye kupa vashandi ruzivo rwakakosha rwemabatiro ekuita maESOPs avo kuderedza mitoro yemitero uye kuwedzera pfuma yavo yese.
Chii chinonzi ESOP?
ESOP inomirira Employee Stock Ownership Plan. Pasi peESOP, vashandi vanobvumidzwa kuwana migove yekambani nemutengo wakagara watemwa, kazhinji wakaderera pane mutengo wemusika.
Vashandi vanogashira masheya aya kana sarudzo dzemasheya sechikamu chemubhadharo wavo wese kana semubairo wekuita kwavo.
ESOPs inzira yakakurumbira yemubhadharo wevashandi uye yakagadzirirwa kuwiriranisa zvido zvevashandi nekukura kwenguva refu uye kubudirira kwekambani.
KuIndia, ma ESOPs anotongwa neCompanies Act, 2013. Mutemo uyu unopa huwandu hwezvinodiwa zvinofanirwa kuzadzikiswa kuitira kuti kambani ipe ESOPs kune yayo. vashandi.
Maitiro ekunyorera ESOP anowanzo sanganisira anotevera matanho:
- Iyo kambani ichazivisa vashandi vanokodzera veESOP uye zvirevo nemamiriro.
- Vashandi vanozoratidza kufarira kwavo kutora chikamu muESOP.
- Kambani inozopa migove kuvashandi vanokodzera.
- Vashandi vanozove nesarudzo yekushandisa kodzero yavo yekutenga migove.
ESOP inobhadharwa sei?
ESOPs muIndia ari pasi pemutero pamatanho akasiyana, kusanganisira nguva yekurovedza muviri, kupfekedza, uye kutengeswa kwezvikamu zvakawanikwa. Mabatirwo emutero eESOP anogona kusiyana zvichienderana nezvinhu zvakaita serudzi rwekambani (yakanyorwa kana isina kunyorwa) uye nguva yekubata yemasheya. Heino mhedziso yezvakajairwa mutero zvinorehwa neESOPs:
- Mutero panguva Yekurovedza muviri: Kana mushandi achinge ashandisa maESOPs avo, mutsauko uripo pakati peiyo fair market value (FMV) yemashare pazuva rekuita maekisesaizi uye mutengo wekurovedza muviri (kana uripo) unotorwa sechinhu chinodiwa uye unowedzerwa kumuhoro wemushandi wegore iroro rezvemari. Iyi perquisite inotarisirwa mutero wemari pamitengo ye slab inoshanda. Kubva mugore rezvemari 2020-2021, hurumende yakagadzirisa zvisungo, ichipa mushandi mukana kubhadhara mitero mugore rekushandisa sarudzo. Perquisite inogona kudzoserwa kune yekutanga kwemazuva anotevera:
- Kupera kwemakore mashanu kubva pagore rekugoverwa kweESOPs
- Zuva rekutengeswa kweESOPs nemushandi
- Zuva rekugumiswa basa
- Mutero panguva yeVesting: Mune zvimwe zviitiko, kana ESOP vest uye mushandi akawana migove, zvinogona kukonzeresa mutero wemutero kunyangwe usati washandisa sarudzo. Kana paine chiitiko chemutero panguva yekupfeka, mutsauko uripo pakati peFMV yezvikamu pazuva rekutengesa uye mutengo wekuita (kana uripo) unoonekwa sechinhu chinodiwa uye chiri pasi pemutero wemari pamitengo ye slab inoshanda.
- Mutero panguva yekutengesa: Kana mushandi achitengesa migove yakawanikwa kuburikidza neESOPs, iyo inoguma yawana kana kurasikirwa inoiswa muchikamu senge yenguva pfupi capital capital kana yenguva refu yekuwana mari, zvichienderana nenguva yekubata yezvikamu:
- Yenguva pfupi Capital Gains: Kana iyo migove isina kunyorwa ichibatwa kwemwedzi makumi maviri nemana kana pasi kubva pazuva rekupihwa kana kurovedza muviri, mhedzisiro inowanikwa inoonekwa seyakawana mari yenguva pfupi. Panyaya yezvikamu zvakarongwa, nguva yemwedzi gumi nemiviri kana pasi inofungidzirwa kuti iwane mari yenguva pfupi.
- Kwenguva refu Capital Gains: Kana iyo migove ichibatwa kweanopfuura mwedzi makumi maviri nemana kubva pazuva rekupihwa kana kurovedza muviri, mhedzisiro inowanikwa inoonekwa seyakareba mari inowanikwa.
Pane zvimwe zvisiri izvo kumitemo yemitero iri pamusoro. Semuenzaniso, maESOP anopihwa kuvashandi sechikamu chekambani yekutanga mushandi wekutenga stock buy plan (ESPP) anogona kuregererwa kubva kuTDS pamari yaanowana.
Pamusoro pezvo, maESOP anopihwa kuvashandi sechikamu chekubatanidza kana kutora anogona kunge ari pasi pemitemo yemitero yakasiyana.
Zvakakosha kuziva kuti ESOPs zvakare iri pasi pemimwe mitero, seSecurities Transaction Tax (STT) uye Goods and Services Tax (GST) mune zvimwe zviitiko.
Iwo chaiwo maratidziro emutero eESOP anogona kusiyana zvichienderana nemamiriro emunhu, mhando yekambani, chimiro chezvikamu, uye mitemo yemutero iripo.
MUENZANISO
- Muenzaniso 1: Mushandi anopihwa zvikamu zana zvemasheya pasi peESOP nemutengo wekushandisa weRs.100 per share. Iko kukosha kwemusika wemasheya pazuva rekushandisa iRs.10 per share. Mari inobhadhariswa nemushandi ichawedzera neRs.20 (1000 shares * Rs.100 per share), uye vachakwereta mutero pamari iyi pamutero wavo wemutero.
- Muenzaniso 2: Mushandi ari muMuenzaniso 1 anotengesa migove yavakawana kuburikidza neESOP yavo gore rimwe chete mushure mezuva rekurovedza muviri. Iko kukosha kwemusika wemasheya pazuva rekutengeswa iRs.30 per share. Kuwana mari yemushandi ichava Rs.2000 (300 shares * Rs.10 per share), uye iyi pfuma ichabhadharwa semubairo wenguva refu.
Ungachengetedza sei Mitero?
- Tambanudza nguva yekurovedza muviri: Mutero weESOPs unowanzoitika kana iwe ukashandisa zvaunogona kusarudza, zvinoreva kuti unofanirwa kubhadhara mutero pamusiyano uripo pakati pekukosha kwemusika wemasheya pazuva rekuita uye mutengo wekuita. Nekudaro, iwe unogona kudzikisira mutero nekutambanudza nguva yekurovedza muviri. Izvi zvinoreva kuti unogona kumirira kushandisa sarudzo dzako kusvika watengesa masheets. Iyo capital gains haizove nekukasira uye inoda kuverengerwa paunenge uchinyorera mutero wegore negore wemutero.
- Chengetedza mari yekuwana mari kwenguva refu: Paunenge uchitengesa ESOP shares dzawakabata kwerinopfuura gore, iwe unozobhadhariswa mutero wenguva refu yekuwana capital, iyo parizvino 10% (kana 20% kune vanotambira zvakanyanya). Iwe unogona kuchengetedza yakawedzera mari nekudyara mune yenguva refu capital gains mari. Iyi mari inodyara mumidziyo inotarisirwa kukoshesa mukukosha kwenguva refu, uye mari inowanikwa kubva mukudyara iyi inobhadharwa pamutero wenguva refu yekuwana mari. Dzimwe sarudzo dzakasarudzika dzinogona kuve chengetedzo pasi pechikamu 54EE (Max muganho: 50 lakhs) yeIncome Tax Act kana kudyara kufunga kwekutengesa muimba yekugara u/s 54F. Nekudaro, zviri pasi pemamiriro akatsanangurwa akataurwa muChikamu 54EE uye 54F, zvichiteerana.
- Dzorerazve capital yako yaunowana: Kana iwe ukadzorera mari yako yekuwana mari muzvikwereti zvinokwanisa, zvakadai sematokari, mabhondi, kana mutual funds, unogona kuderedza mutero pamari inowanikwa kusvikira watengesa zvinhu zvakadzorerwa.
- Batsira kune chirongwa chekurega basa: Iwe unogona kuchengetedza mari pamitero nekupa kune chirongwa chekurega basa, senge a 401 (k) kana IRA. Kana iwe uchibatsira kuhurongwa hwekurega basa, unogona kubvisa mupiro wako kubva pamari yako inotererwa. Izvi zvinogona kuderedza bhiri rako remutero uye kukubatsira kuchengetedza pamudyandigere.
- Kushandisa Mimwe Mikana Yekuronga Mutero: Vashandi vanogona kufunga nezve mamwe marongero emutero ekudzikisa mutero wavo wese, senge:
- Capital Loss Offset: Kana mushandi akaita kurasikirwa kwemari kubva kune mamwe mainvestimenti, vanogona kudzoreredza kurasikirwa uku vachipesana nekuwana mari kubva mukutengeswa kweESOPs, nekudaro vachidzikisa huwandu hwemutero.
- Chipo kune Nhengo dzeMhuri: Kuendesa maESOP kunhengo dzemhuri kunogona kubatsira kugovera mari inowanikwa pakati pevanhu vakawanda, vachishandisa kusabhadhara mutero uye kuderedza mutero wese.
- Mari Inochengetedza Mutero: Kuisa mari mumidziyo yekuchengetedza mutero seEquity Yakabatana Saving Schemes (ELSS) kana National Pension Scheme (NPS) inogona kubatsira kudzikisa mari inobhadhariswa uye inogona kudzikamisa mutero wemutero pane zvakawanikwa neESOP.
MUENZANISO:
Ngatiti iwe wakapihwa 100 ESOP migove nemutengo wekushandisa wemadhora gumi pachikamu. Iko kukosha kwemusika kweiyo migove pazuva rekuita ndeye $10 per share.
Kana iwe ukakurumidza kushandisa zvaunogona kuita uye uchitengesa migove, iwe uchafanirwa kubhadhara $ 1,000 mumitero (musiyano pakati peiyo fair market value yemasheya uye mutengo wekuita).
Nekudaro, kana iwe ukatambanudza nguva yekurovedza muviri uye uchitengesa migove mushure mekunge vatenda mukukosha, unogona kumisa mutero pamari inowanikwa.
Kana iwe ukatengesa migove mushure megore, iwe unozongobhadhara $200 mumitero (iyo capital inowana mutero pamutengo we $ 1,000). Uye kana iwe ukadzoreredza iyo capital gains, unogona kumisa mutero pamari inowanikwa zvakanyanya.
mhedziso
Kunzwisisa zvinhu zvemutero zveESOPs uye kushandisa nzira dzinoshanda kwakakosha kune vashandi muIndia kuti vashandise mabhenefiti avo eESOP uku vachideredza zvisungo zvavo zvemutero.
Nekufambisa kuomesesa kweESOP mutero, vashandi vanogona kuvhura mukana chaiwo wezvirongwa izvi sematurusi akakosha ekugadzira hupfumi nekukura kwemari kwenguva refu.
Zvisinei, zvinokosha kuyeuka kuti mitemo yemitero nemirau zvinogona kuchinja, uye mamiriro ezvinhu omunhu mumwe nomumwe anogona kusiyana.
Naizvozvo, zvinokurudzirwa zvikuru kuonana nemupi wemazano emutero kana nyanzvi kuti uve nechokwadi chekutevedzwa kwemitemo yemitero ichangoburwa uye kugadzirisa nzira dzekuronga mutero kune mamiriro emunhu chaiwo.
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