Global equity plans are complex, and their administration requires collaboration across multiple departments, including legal, human resources, payroll, and tax. Plan administrators (and their teams) should understand their reporting obligations for international equity awards. Many reports can be submitted by the local entity’s payroll team; however, certain countries require separate standalone submissions.
In Depth
The following reference chart summarizes selected reporting requirements for equity plans with international grantees. This resource – part one of two – highlights year-end reports (i.e., reporting obligations for prior calendar-year 2025 activity) with deadlines through June 30, 2026, as well as certain quarterly filings. Filing dates that fall on a weekend should generally be submitted the prior workday. This chart does not include initial registration/exemption applications, reports due upon equity grants, or other standard payroll/tax reports. Additionally, reporting obligations may vary if certain exemptions apply, if the company implements a recharge agreement, or if the local entity is involved with administration of the plan.
We will publish part two of this reference chart in April 2026, summarizing applicable reports with deadlines from July through December 2026.
Endnotes
[1] The statutory deadline is the 12th day of each month.
[2] Quarterly reports also apply.
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