- Our services
- Employee share ownership
- RSU / PSU
RSU / PSU
A "Unit" is a promise made by an employer to an employee to obtain a future benefit.
- Not guaranteed
- Subject to conditions precedent linked to the presence of the employee, the achievement of collective or individual objectives, financial or other
Before payment, the beneficiary is not entitled to interest or dividends and there is no possibility of offsetting against debts
Performance Share Unit (PSU)
- Incentive linked to the company’s performance, generally financial (achievement of specific company targets).
- Units can be converted into cash or company shares
- Taxation and quasi-taxation identical to traditional remuneration
- Alignment of management and employee objectives with those of shareholders
- Vesting period over several years (minimum 3 years)
Restricted Share Unit (RSU)
- Units can be converted into cash or shares in the company
- Generally subject to conditions
- Taxation and quasi-taxation identical to traditional remuneration, taxed at the time of final acquisition/payment
- Period of acquisition or payment over several years (2-3 years)
