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Finance ActÌý2020 introduced a mandatory reporting obligation on employers such that reporting by employers is extended to include share awards given in the form of cash equivalents, or where a discount on shares is provided, to employees. The reporting is made on a new 'Return of Information by a Company for Employment Share Awards' ('Form ESA').

The Form ESA requires employees granting share-based awards, including restricted stock units, convertible shares, forfeitable shares, discounted shares (eg stock purchase rights not treated as stock options for Irish tax purposes), and/or awards that provide the cash equivalent of shares to employees in Ireland to disclose certain information about such awards to the Irish Revenue (on an individual-by-individual basis). Form ESA does not cover stock options or stock purchase rights granted under an employee stock purchase plan that are treated as stock options for Irish tax purposes. These awards are reported to the Irish Revenue via Form RSS1.

The required information of the following share-based awards must be included on the Form ESA:

1. Ìý

   •ÌýÌýÌýÌý Restricted Stock Units

2. Ìý

   •ÌýÌýÌýÌý Restricted Shares