Share-based awards are a powerful tool for attracting, retaining, and motivating employees and management teams. However, the tax reporting obligations that arise from these awards – including ERS (Employment-Related Securities) filings – are complex, technical, and time-sensitive.
Increased scrutiny from tax authorities and growing expectations around governance mean that getting this right has never been more important. Yet for many businesses, managing share plans across evolving corporate structures and multiple stakeholders can be a major operational burden.
This is where DealsPlus steps in.
The ERS Filing Challenge
Companies that grant share-based awards to employees often face annual reporting obligations. For a sample list of countries with such reporting obligations, please refer to the end of this blog. This includes reporting for:
- EMI options
- Non-tax-advantaged options
- Shares including growth/hurdle shares
- RSUs and other bespoke arrangements
Each arrangement type has its own specific reporting requirements. Missing deadlines or submitting incorrect returns can lead to penalties and reputational risk.
Beyond ERS filings, companies must also maintain clear records of share movements, valuations, and option exercises – information that is often spread across multiple documents and stakeholders.
The problem?
Traditional spreadsheet-based tracking is slow, error-prone, and reactive.
How DealsPlus Makes Share-Based Reporting Simple
DealsPlus offers a smart, technology-led solution to managing share-based awards and reporting obligations:
1. Single Source of Truth
Our platform consolidates all share awards, grants, exercises, and cancellations into one real-time, auditable system. No more chasing Excel files or old grant letters – everything is securely accessible and dynamically updated.
2. Intelligent ERS Reporting Support
DealsPlus captures the key data points required for ERS filings automatically, reducing the administrative burden on your internal teams.
Through our structured cap table and transaction recording, we ensure the necessary disclosures are already organised, ready to be fed directly into tax forms and templates.
3. Tailored Alerts and Reminders
We help you stay ahead of compliance deadlines by flagging critical dates such as grant anniversaries, vesting events, and reporting cut-offs. No more last-minute panic or missed submissions.
4. Audit-Ready Records
Whether for external audits, due diligence, or tax enquiries, DealsPlus provides instant access to a clear, historical trail of all share transactions and related approvals.
5. Experienced Support Team
Our team, made up of ex-Big 4 tax and deal professionals, understands the practical challenges companies face. We don’t just offer software – we offer expertise on how to use it effectively, from day one.
Real Example: How DealsPlus Drives Efficiency
At DealsPlus, we’ve seen first-hand the time and cost savings companies achieve by streamlining their share plan data.
Hundreds of PE backed companies are already using DealsPlus to download comparable cap tables and share register items, providing direct access to their advisors in a consistent and structured format.
This significantly reduces the collation time for advisors, improves the accuracy of ERS filings, and allows management teams to stay focused on profit-maximising activities, rather than getting bogged down in administrative tasks.
By centralising and simplifying the process, DealsPlus makes share plan reporting faster, cleaner, and more collaborative – helping all parties get to the finish line quicker and with greater confidence.
Ready for Simpler, Smarter Share Plan Reporting?
Whether you’re preparing your first ERS filing or scaling up after a transaction, DealsPlus gives you the confidence that your share-based arrangements are fully under control.
Get in touch with us to learn how we can help you transform your reporting experience.
🌍 Countries with ERS or Similar Share Plan Reporting Requirements
🇬🇧 United Kingdom (HMRC)
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Forms: ERS Return via HMRC Online (e.g., EMI40, Other ERS schemes)
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Key Requirement: Annual filing for all reportable events (grants, exercises, lapses) in employment-related securities. Mandatory even for nil returns.
🇺🇸 United States (IRS)
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Forms: Form 3921 (ISO), Form 3922 (ESPP), Form W-2
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Key Requirement: Report equity compensation benefits to both IRS and employees; subject to payroll and income tax.
🇨🇦 Canada (CRA)
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Forms: T4, T1212
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Key Requirement: Employee stock option benefits must be reported; employers may need to track deferred tax elections.
🇦🇺 Australia (ATO)
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Forms: ESS Annual Report, ESS Statements to employees
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Key Requirement: Reporting of all employee share scheme interests and related income annually.
🇮🇪 Ireland (Revenue)
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Forms: RSS1, KEEP reporting
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Key Requirement: Annual electronic filing for share options, RSUs, and other equity awards.
🇫🇷 France (DGFiP)
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Key Requirement: Reporting obligations for certain qualified equity plans (e.g., BSPCE, AGA). Also subject to social tax and valuation rules.
🇩🇪 Germany (Finanzamt)
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Key Requirement: Equity compensation taxed as employment income; must be reflected in payroll. No formal annual filing, but documentation and compliance are essential.
🇳🇱 Netherlands (Belastingdienst)
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Key Requirement: Stock options and RSUs must be included in wage tax filings; taxed at vesting or exercise.
🇸🇪 Sweden
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Key Requirement: Employers report taxable share-based income annually; often subject to employer social tax.
🇳🇴 Norway
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Key Requirement: Share-based remuneration must be reported in the annual income statement and tax summary for employees.
🇸🇬 Singapore (IRAS)
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Forms: Appendix 8B
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Key Requirement: Mandatory reporting of all gains from employee stock options and share awards; ties into individual tax returns.
🇭🇰 Hong Kong (IRD)
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Forms: IR56B, IR56G
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Key Requirement: Employers must report all stock-based compensation as part of annual employee remuneration.