The extended deadline for filing the 2020 Employer’s Share Awards return (Form ESA) is tomorrow, 14 September. Revenue issued a reminder for employers to file an electronic Form ESA if, during the tax year 2020, employees or directors were awarded certain types of share-based remuneration.
Awards of share-based renumeration, such as:
- Restricted Stock Units (RSUs);
- restricted shares;
- convertible shares;
- forfeitable shares;
- discounted shares; and
- any other award with cash-equivalent of shares
need to be reported in the Form ESA.
Instructions and explanatory notes on the completion and filing of the electronic Form ESA are included in:
Further information on share-based remuneration is available on the following sections of the Revenue website:
See the Revenue news article for full details.