Startups and high-growth companies employees ko sirf salary se nahi, ESOPs se bhi attract karte hain. ESOP ka core idea: “tum company ke success me contribute karo, hum tumhe ownership ka slice denge.”
Legal side se ESOPs carefully structured hone chahiye. Typically:
- Board aur shareholders ka approval lagta hai ESOP scheme ke liye,
- Vesting schedule hota hai – shares gradually milte hain (1–4 saal) taaki log tikkar kaam karein,
- Exercise price decide hota hai (kitne me employee shares kharid sakta hai),
- Tax implications clear hone chahiye – grant, vesting, exercise, aur sale ke time pe kya treatment hoga.
Unlisted companies me liquidity biggest issue hai – paper pe ESOPs bohot lagte hain, lekin actual cash tab tak nahi banta jab tak IPO, buyback ya secondary sale na ho. Isliye employees ko document, cap table, and exit plan samajhna bohot zaroori hai.
Employers ke liye ESOP ek retention aur motivation tool hai, lekin dilution, control, aur compliance ko bhi manage karna hota hai. Rough, informal promises “future me 2% mil jayega” later bitterness create kar dete hain. Clean, written ESOP policy sabke liye safer hai.