Decisive Criteria

Quantum

  1. Attractive enough to create “wealth”
  2. Coverage of Levels of Employees
  3. Equity Share Capital Limit

Pricing

  1. Freedom to determine the Exercise Price in conformity with the Accounting Policies

Taxation Aspects

  1. For the Company- Compensation Cost
  2. For the Employee- Perquisite Value

Vesting period

  1. Minimum Period of 1 year for 1st Vesting.
  2. Time based or performance based
  3. Standard across the board or different for key people
  4. Uniform, front-ended, back-ended

Policy

  1. Yearly / half-yearly / quarterly grants
  2. New joinees – eligibility and effective date of grant
  3. Promotions / group company transfers / termination / retirement

Eligibility

  1. Performance of the Employee
  2. Loyalty of employee
  3. Present & potential contribution of the Employee to the organization
  4. Criticality of Employee

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