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ARTICLE · 25 JANUARY 2016

Employee Stock Plans: Year-End 2015 International Reporting Requirements

Jones Day
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Employers are subject to annual reporting requirements with respect to all equity grants to Australian employees.

GlobalEmployment and HR
Robert Marshall II
Robert Marshall II
Shoshana Litt
Shoshana Litt
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This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide. Please note that this Commentary does not address routine, year-end tax reporting obligations. A chart summarizing these items appears at the end of this Commentary. If you have any questions about these requirements or need any assistance, please do not hesitate to contact one of the Jones Day lawyers listed below.

AUSTRALIA

Employers are subject to annual reporting requirements with respect to all equity grants to Australian employees. By July 14, 2016, Australian employers must issue an Employee Share Scheme Statement to each employee who was granted an equity award that vested (exercised for stock options granted after July 1, 2015) in the prior tax year (i.e., before June 30, 2016), and by August 14, 2016, the

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