Equity Taxation

Additional Information Coming Soon

Please note, the Oscar Payroll Team is not able to provide tax advice. For tax advice please consult your personal tax professional. We have provided some general guidance that is available in the public forum to support general understanding of taxation.

Please be aware that certain sales of options (primarily non-qualified stock options (NQSO)) result in taxation at the time of exercise for the difference between the exercise price and the fair market value (FMV) at the time of exercise (often called the 'bargain element'). This will be considered gross wages and subject to income taxation. In some instances, this may put you over the threshold for taxation related to FICA taxes (Social Security & Medicare). Please see below for some details related to those thresholds and applicable taxation.

You can find additional information on these two taxes HERE. Please also check out the "Fast Tax Facts" under the Employee Quick Links Section.