ShareBasedEquity comp, decoded
The complete library · 16 guides

Every guide, both series

Each guide is self-contained: plain-English explanation, worked examples with current-year figures, key takeaways and FAQs. Pick the one that matches the paperwork in front of you.

United States series

US guides RSU · ISO · NSO · ESPP

UNITED STATES SERIES · GUIDE Nº 01 YR 0YR 1YR 2YR 3YR 4 VESTING SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
US series · Guide Nº 01

RSU Taxes Explained: The Complete Plain-English Guide

How RSUs are taxed in the US: what happens at grant, vest and sale, why withholding falls short, what your W-2 and 1099-B really s…

14 min read · Updated 2026-06
UNITED STATES SERIES · GUIDE Nº 02 FORM 1099-B $0 ? SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
US series · Guide Nº 02

The $0 Cost-Basis Trap: How to Avoid Paying Tax Twice on RSUs

Brokers routinely report a $0 cost basis for RSU sales on Form 1099-B. Left uncorrected, you pay income tax and capital-gains tax …

12 min read · Updated 2026-06
UNITED STATES SERIES · GUIDE Nº 03 WITHHELD 22% OWED 35%+ THE GAP SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
US series · Guide Nº 03

The RSU Withholding Gap: Why You Owe Thousands at Tax Time

RSU income is withheld at a flat 22% federal rate while many recipients sit in the 32-37% brackets. Learn how to measure your pers…

12 min read · Updated 2026-06
UNITED STATES SERIES · GUIDE Nº 04 SOLD FOR TAX YOURS TO KEEP SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
US series · Guide Nº 04

Sell-to-Cover Explained: What Really Happens When Your RSUs Vest

Why fewer shares land in your account than vested, where the missing shares went, how sell-to-cover appears on your 1099-B, and ho…

11 min read · Updated 2026-06
UNITED STATES SERIES · GUIDE Nº 05 RSUISONSOESPP SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
US series · Guide Nº 05

RSU vs ISO vs NSO vs ESPP: Every Equity Type Explained Side by Side

The four main forms of US equity compensation compared in plain English: how each is taxed, when you pay, what can go wrong, and h…

15 min read · Updated 2026-06
UNITED STATES SERIES · GUIDE Nº 06 OPT IN — OR NOT? SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
US series · Guide Nº 06

Your First RSU Grant: A Plain-English Walkthrough

Just received your first RSU grant? Here's how to read the agreement, what vesting and cliffs mean for your money, what actually h…

12 min read · Updated 2026-06
UNITED STATES SERIES · GUIDE Nº 07 30d SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
US series · Guide Nº 07

The 83(b) Election: The 30-Day Decision That Can Save a Fortune

What an 83(b) election is, who can file one (restricted stock and early-exercised options — not standard RSUs), the unforgiving 30…

13 min read · Updated 2026-06
UNITED STATES SERIES · GUIDE Nº 08 AMT LINE SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
US series · Guide Nº 08

ISOs and the AMT: How Exercising Options Can Trigger a Tax Bill on Paper Gains

Incentive stock options promise long-term capital gains — and hide an Alternative Minimum Tax trap at exercise. How the AMT works,…

14 min read · Updated 2026-06
UNITED STATES SERIES · GUIDE Nº 09 15% SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
US series · Guide Nº 09

ESPPs Explained: Is Your Employee Stock Purchase Plan Free Money?

How employee stock purchase plans work: the 15% discount, the lookback feature, qualified vs disqualifying sales, the hidden 1099-…

13 min read · Updated 2026-06
UNITED STATES SERIES · GUIDE Nº 10 ONE STOCK: TOO BIG? SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
US series · Guide Nº 10

Concentration Risk: How Much Company Stock Is Too Much?

Your salary, bonus, options and RSUs already depend on one company — should your portfolio too? A framework for deciding how much …

12 min read · Updated 2026-06

United Kingdom series

UK guides EMI · CSOP · SIP · SAYE

UNITED KINGDOM SERIES · GUIDE Nº 11 EMI · TAX-ADVANTAGED SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
UK series · Guide Nº 11

EMI Share Options: The Complete Employee's Guide (UK)

What Enterprise Management Incentive options are, why they're the UK's most tax-advantaged equity, how vesting and exercise work, …

13 min read · Updated 2026-06
UNITED KINGDOM SERIES · GUIDE Nº 12 SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
UK series · Guide Nº 12

EMI Option Tax at Exercise and Sale: Rates, Reliefs and Worked Examples

Exactly how EMI options are taxed in the UK: nothing at grant, the discount-only rule at exercise, CGT at 18-24% on sale, Business…

12 min read · Updated 2026-06
UNITED KINGDOM SERIES · GUIDE Nº 13 CSOP EMI SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
UK series · Guide Nº 13

CSOP vs EMI: What the Scheme on Your Option Certificate Means for You

The UK's two tax-advantaged discretionary option schemes compared from the employee's side: limits, tax at exercise and sale, the …

11 min read · Updated 2026-06
UNITED KINGDOM SERIES · GUIDE Nº 14 GROWTH UNAPPROVED SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
UK series · Guide Nº 14

Growth Shares and Unapproved Options: UK Equity Outside the Schemes

Not all UK equity fits EMI or CSOP. How unapproved (non-tax-advantaged) options are taxed, how growth shares and hurdles work, whe…

12 min read · Updated 2026-06
UNITED KINGDOM SERIES · GUIDE Nº 15 IRS HMRC SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
UK series · Guide Nº 15

RSUs for UK Employees of US Companies: Tax, Payroll and the Forms In Between

How RSUs from a US parent are taxed for UK employees: income tax and NI at vest through PAYE, why nearly half the shares can disap…

13 min read · Updated 2026-06
UNITED KINGDOM SERIES · GUIDE Nº 16 OPT IN — OR NOT? SHAREBASED.COM · INDEPENDENT GUIDES TO SHARE-BASED PAY
UK series · Guide Nº 16

SIP and SAYE: Should You Join Your Company's Share Scheme?

The UK's two all-employee schemes decoded: how Share Incentive Plans (free, partnership and matching shares) and Sharesave (SAYE) …

12 min read · Updated 2026-06