Çalışanlara Hisse Opsiyonu Planlamasının Sebepleri, Şartları ve İşleyişi

Öz

Hisse senedi opsiyon planı; gelecekteki bir tarihe kadar çalışanlara belli bir fiyattan ve miktardan hisse senedi alma imkanının (opsiyonunun) tanınmasıdır. Hisse opsiyonu finansal olarak kayıp riskini sınırlarken, çalışanlara yönelik uygulama da prim tarzında çalışmaktadır. Çalışanlara yönelik hisse opsiyonuyla kar paylaşımı arasındaki fark mülkiyet faktörü girdiğinde çalışanın şirketle olan bağı kuvvetlenmesi ve uzun dönemli düşünmeye yönelmesidir. Primin, hisse opsiyonu şeklinde olması sebebiyle, çalışanın tercih hakkı bulunmaktadır. Bu tercih kullanılırken yatırımcının göz önünde bulundurulması gereken en önemli kriter, şirketin potansiyel olarak büyük başarı elde etmesi, halka arz olması veya başka bir şirkete satılabilme olasılığını sezebilmesidir. Hakkın kullanılması yönüyle tercih yapacak bir çalışanın cevap araması gereken sorular: Şirket halka arza ne kadar yakın? Potansiyel değeri ne kadar yüksek? Geçmiş dönemde performans kriterlerinin ne kadarını gerçekleştirebildi? Opsiyon şartları zorlayıcı mı? Nakit paraya ihtiyacım var mı? Vergisel avantajları nelerdir? 

Anahtar Kelimeler

• Çalışanların hissedarlığı
• hisse opsiyonu
• insan kaynakları

The Reasons, Conditions, And Process of Stock Options for Employees

Öz

Stock option is given by a company to an employee to buy certain number of shares in the company at a stated fixed price. While the financial share option limits the risk of financial loss, the practice of stock option for employees works as a bonus. The difference between the share option for the employees and the profit sharing is the strengthening of the employee's relationship with the company and start thinking at long-term benefits when the ownership factor enters into the picture. As this application is an option, the employee has the right to choose. Many issues should be considered when using this preference. The most important criterion here is to seize whether the company could potentially achieve great success and be offered to the public offering or to be sold to another company? Questions to be answered by an employee who chooses to use the stock option: How close is the company to the public? How high is the potential value? How much of the performance criteria has it achieved in the past? Are the option conditions challenging? Do I need cash? What are the tax advantages?

Anahtar Kelimeler

• Employee share ownership
• stock options
• human resource management

Kaynakça

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