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Redundancy SCSB and ESOP

henryd65 · 2020-07-01 09:22:46

Hello, Re: the Standard Capital Superannuation Benefit calculation, does anyone know if income received under an employee share options scheme can be included in the 36 month remuneration. Thanks.

01-07-2020 9:22am

#1

henryd65

Registered Users, Registered Users 2 Posts: 107 ✭✭

Join Date: November 2006

Posts: 77

Hello,

Re: the Standard Capital Superannuation Benefit calculation, does anyone know if income received under an employee share options scheme can be included in the 36 month remuneration.

Thanks.

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Comments

#2 01-07-2020 5:39pm

y0ssar1an22

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Posts: 17635

“Taxable emoluments” means any income that is assessable under Schedule E.

The value of any rights arising to an employee under an Approved Profit Sharing Scheme may be regarded as emoluments for the purposes of Schedule 3, TCA 1997 - for the purposes of calculating Standard Capital Superannuation Benefit.

It will depend on the exact nature of the options.

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