The Supreme Court found that two employees’ right to unvested stock options and RSUs granted after 1 January 2019 under a plan implemented before 1 January 2019 followed the new rules of the Stock Option Act, and for this reason a condition of lapse on termination of employment was valid.
In a recent judgment, the Supreme Court held that a retention bonus was not remuneration within the meaning of the Insolvency Act. The judgment is likely to have an impact on the question of whether retention bonuses are covered by section 17a of the Salaried Employees Act.
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