Employee Participation (Part 2)

Are the incentives aligned correctly? The choice of employee participation is crucial for the success of your company - Part 2

The following two-part article is intended to provide an overview of the most important forms of employee stock option programs that can be considered for Swiss growth companies. The primar focus will be on the tax and social security aspects. This two-part article is intended to help you decide on the option that best meets the needs of your company, your employees and other stakeholders.

While the first part dealt with the motives for employee participations, the types of employee participation commonly used in Switzerland and their Swiss tax consequences, in the second part we now address the treatment of employee participation programs under Swiss social security laws and regulations and provide tips on the design of employee participation programs.