Equity & Incentive Plan Services - Compensation through employee participation

The success of a global incentive plan relies on the collaboration of multiple stakeholders and expert teams. Deloitte combines HR consulting with the expertise of our legal and tax advisors. Based on the business and talent strategy, we work with you to develop incentive models and then provide support with implementation, communication and ongoing operations. Our advice also includes the selection of suitable models. These range from cash-based plans to virtual or real share or equity investments and hybrid forms of employee participation companies.

Deloitte's global Incentive practice consists of over 600 market-leading experts in 100 countries in the following key areas:

• Plan design and implementation
• Roll out
• Governance & Compliance
• Taxes
• Law and regulation
• Program administration
• Communication
• Accounting and finance

We support companies of all sizes worldwide throughout the entire incentive lifecycle - from fast-growing start-ups to large multinationals and listed companies.

With our multidisciplinary approach, we utilize the full breadth and depth of the relevant expertise, from conception and plan design to implementation and ongoing operation. We not only develop remuneration models, but also draw up all the texts required for their design and implementation. This includes the basic legal documents as well as information and communication for employees. Our multidisciplinary team works together with all relevant stakeholders in the client's HR, legal, finance, tax, accounting and payroll teams.

An overview of our services

Long-term incentive plans (LTIP)

We support you in the design, implementation and management of (share-based) long-term incentive plans (LTIPs), both domestically and on a global basis. As the global introduction of an LTIP entails many challenges, we can support companies worldwide, taking into account country-specific tax and social security law issues as well as accounting aspects.

Deloitte has been working for years with the leading providers of global LTIP administration and operation services, some with large numbers of participants. This allows you to offer employees attractive incentive models and ensures that all LTIP activities are tax compliant worldwide.

Company pension scheme

Pension planning is an important aspect of the taxation of social benefits. For internationally mobile employees in particular, foreign pension regulations can have surprising tax consequences both in the contribution phase and in the pension phase.

Deloitte supports companies in the tax and social security treatment of current company pension schemes. We also develop company pension models that meet both the needs of the employees and the requirements of the company. In addition, we can also advise you on accounting aspects at a global level.

Plans for deferred compensation (deferred compensation arrangements)

Deferred compensation arrangements can be an important component of an attractive remuneration package. They offer a good opportunity to make employees' working lives more flexible. For example, it is possible to save money for a sabbatical or early retirement in a tax-efficient way.

The service provided by our team of experts includes advice on meeting the strict requirements of global tax and social security legislation for deferred compensation. We also provide support on all tax, social security and accounting aspects of deferred compensation arrangements - not only during the contribution phase, but also when employees request distributions from the plan.

If you have any questions, please get in touch with our contact persons and receive further information on our Equity & Incentive Plan Services.