Reminder – Share Schemes filing obligation (Form ESA)

Reminder – Share Schemes filing obligation (Form ESA)

Revenue would like to remind employers that the filing date for the 2020 Employer’s Share Awards return (Form ESA) is 14 September 2021.

Employers are required to file an electronic Form ESA if, during the tax year 2020, employees or directors were awarded certain types of share-based remuneration such as:

  • Restricted Stock Units (RSUs)
  • restricted shares
  • convertible shares
  • forfeitable shares
  • discounted shares
  • any other award with cash-equivalent of shares. 

The instructions and explanatory notes on the completion and filing of the electronic Form ESA are included in:

Further information on share-based remuneration is available on the following sections of the Revenue website:

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