Reminder: Form ESA due tomorrow

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:

• the return
• Chapter 15 of the Share Schemes manual.

Further information on share-based remuneration is available on the following sections of the Revenue website:

• Shares for employees
• Employment-related shares

See the Revenue news article for full details.