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Tax Treatment of Stock Options as Employee of GitLab Inc

Award Types

For USA employees the following stock option treatments have been identified:

  1. Incentive Stock Option, Disqualifying Disposition
  2. Incentive Stock Option, Qualifying Disposition
  3. Non-Statutory Stock Option

ISO Disqualifying Disposition:

ISO Qualifying Disposition

Non-Statutory Stock Option

Equity Award

Stock Option Plan

When taxed?

What is taxed?

Subject to tax withholding?

Social Insurance Contribution Withholding?

Employer Social Insurance Contribution Requirement?

Employee Maximum Combined Tax Withholding Rate

Social Insurance Contribution Withholding/Payment detail

Employer Compliance/Tax Reporting