Can Horizons facilitate Employee Stock Ownership Plans (ESOP)?



Modified on: Mon, 17 Nov, 2025 at 2:46 PM

Horizons does not issue or administer Employee Stock Option Plans (ESOPs), Restricted Stock Units (RSUs), or any other equity instruments on behalf of clients. This applies globally, including jurisdictions such as the United States and Singapore.
Equity grants are a direct employer obligation and cannot be executed through the Employer of Record (EOR) structure.

 

As an employer company, you may still extend your own company’s equity program to employees hired through Horizons. This is permitted provided that:

  • The grant is issued directly by you, the client entity.
  • Horizons receives full details upfront, including:
    • Type of grant (ESOP, RSU, etc.)
    • Vesting schedule
    • Tax events and expected timelines
  • Horizons reviews tax implications, withholding, and local reporting requirements for each country.

Examples of local compliance:

  • Singapore: Appendix 8B and IR21 reporting.
  • United States: State and local taxes may apply based on the employee’s location.


Additional Fees

Equity taxation and reporting fall outside standard payroll services. Therefore, Horizons applies an additional advisory and processing fee per equity event.


This fee covers:

  • Reviewing the equity grant structure
  • Country-specific tax analysis
  • Capturing taxable value during vest/exercise
  • Withholding and payroll adjustments
  • Employer filings and reporting
  • Coordination with your legal and finance teams.

The exact fee will be confirmed once grant details are provided.

Was this article helpful?

That’s Great!

Thank you for your feedback

Sorry! We couldn't be helpful

Thank you for your feedback

Let us know how can we improve this article!

Select at least one of the reasons
CAPTCHA verification is required.

Feedback sent

We appreciate your effort and will try to fix the article



Related Articles