Global equity plan reporting obligations for calendar-year 2026 Skip to main content

Global equity plan reporting obligations for calendar-year 2026: Part one

Global equity plan reporting obligations for calendar-year 2026: Part one

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Overview


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.

Please contact your McDermott Will & Schulte team or one of the authors listed below for more information about the listed reporting obligations or for assistance with evaluating which reports may apply to your company based on its current grantee population and plan administration.

We will publish part two of this reference chart in April 2026, summarizing applicable reports with deadlines from July through December 2026.

Country Report type Award types Report description Frequency Due date
Philippines Securities
  • All equity awards
Applies only to plans that have obtained a registration exemption from the Philippines Securities and Exchange Commission Annually January 10, 2026, for prior calendar-year activity
Thailand Securities
  • Options/ESPP
Report grants and exercises/purchases to the Thailand Securities and Exchange Commission Annually January 15, 2026, for prior calendar-year activity
Vietnam Exchange Control
  • All equity awards
Report aggregate share value to the State Bank of Vietnam Monthly[1] January 12, 2026, for prior month activity
Saudi Arabia Securities
  • All equity awards
Report plan activity via online portal or email inbox to Capital Markets Authority Quarterly As soon as administratively feasible following the end of Q4 2025 data
Malaysia Tax
  • All equity awards
For each entity in Malaysia, report option exercises/RSU vesting via Form BT (Appendix C) to the Inland Revenue Board Annually February 28, 2026, for prior calendar-year activity
France Tax
  • Tax-qualified options
  • Tax-qualified restricted stock units
For tax-qualified options that are exercised or restricted stock units that vest, distribute statement describing grant activity to employees. A copy must also be provided to the applicable tax office. Annually March 1, 2026, for prior calendar-year activity
Singapore Tax
  • All equity awards
Distribute statement describing tax gains activity to employees via Form IR8A (Appendix A) Annually March 1, 2026, for prior calendar-year activity
Ireland Tax
  • Option awards
Report option-related activity via Form RSS1 Annually March 31, 2026, for prior calendar-year activity
Tax
  • All other equity awards, excluding options
Report all other equity-related activity via Form ESA Annually
Japan Tax
  • All equity awards
Report plan activity Annually March 31, 2026, for prior calendar-year activity
Singapore Tax
  • All equity awards eligible for qualified employee equity-based remuneration scheme
Submit application form for tax deferral eligibility to Comptroller of Income Tax Annually April 15, 2026, for prior calendar-year activity
Israel Tax
  • All equity awards
Report plan activity via Israel Tax Authority online platform Annually[2] April 30, 2026, for prior calendar-year activity

Endnotes


[1] The statutory deadline is the 12th day of each month.

[2] Quarterly reports also apply.