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MTD for Employee Share Option Scheme (ESOS)

Amount of share benefits is calculated as follows:

Market value of share at the date option is exercisable

xx

or

Market value at the date option is exercised
(whichever is lower)

xx

Less:

Price paid for the share ( if applicable)

xx

Perquisite under paragraph 13(1)(a) Act

xx


Example :

Date option is offered : 1 December 2007
Date of option is exercisable : 1 March 2008 - 28 February 2018
Date of option is exercised : 2 May 2010

Market value per share at the date option is exercisable (1 March 2008) : RM3.80
Market value per share at the date option is exercised (2 May 2010) : RM4.00

Less:

Offered price per share on

1 December 2007 : RM1.50
Therefore, value of perquisite : RM2.30 (RM3.80 - RM1.50)

If employee being offered and exercised 10,000 unit of shares in the year 2010, the value of perquisite is:

10,000 unit of shares x RM2.30 = RM23,000.00

If the share option exercised by the employee is received in the form of cash and not shares, tax will be imposed on the date the option is exercised.

Employer must ensure MTD for the above perquisite is calculated based on the Additional Remuneration Formula in the month the perquisite is received.
Hit(s) : 4,123
Updated : : 2016-06-17 11:39:26

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