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Employee Stock Purchase Plan (ESPP) Survey

The Leading Assessment of Employee Stock Purchase Plans Globally

Get the answers you need about ESPP trends and best practices from the profession's most extensive and comprehensive survey. You'll gain critical insights and benchmarks on how your peer companies are designing and managing their ESPPs to help guide you in the development and optimization of your own across these key areas:

Objectives, Eligibility, and Pricing

Examine how companies use ESPPs and their key features, including eligibility requirements.

Key Questions Answered:

What are companies' objectives and priorities for their ESPPs?
In what countries do companies offer their ESPP?
How common are qualified ESPPs?
What are the typical eligibility requirements?
What is the most common discount offered?
Do most plans offer a lookback?
What is the typical offering length and how often do purchases occur?

Contributions, Limits, and Provisions

Understand how plans operate, how they are funded, and purchase limitations.

Key Questions Answered:

How are purchases funded and what restrictions do companies impose on plan contributions?
What limitations do companies impose on purchases?
How long do participants hold shares acquired under ESPPs and do companies impose holding periods?

Plan Administration

Assess how other organizations manage their plan and which administrative components are outsourced.

Key Questions Answered:

How do companies administer their ESPP?
What administrative functions are outsourced?
How do companies source the shares used to fund purchases?
How soon are shares typically available for sale after purchase?

Participant Education

Learning what strategies and resources organizations use to educate their employees.

Key Questions Answered:

Which department is typically responsible for participant education?
What channels do companies use to promote their ESPP to employees?
Do companies utilize presentations and video to educate employees on ESPPs?
What topics are addressed in ESPP education programs?
What communications are distributed electronically to plan participants?

Global Administration

Get insights on how companies are managing their ESPPs worldwide—from tax compliance to education and beyond.

Key Questions Answered:

How do companies' ESPPs differ in locations outside of their headquarters?
How do companies educate employees outside of their HQ country?
How are contributions handled for employees in non-HQ countries?
How do companies manage tax withholding when required?
What compliance practices do companies have in place for mobile participants?

2023 Survey Results Access

The 2023 survey results are exclusively available to:

All survey participants
All NASPP members with participating companies
NASPP members from service provider companies who were unable to participate in the survey

Last Conducted: Spring 2023
Next Edition: Spring 2026

This survey is administered jointly by the NASPP and Deloitte Tax LLP.