Taxed at payment.

Taxable amount is amount of cash payment.

Generally, yes, provided subsidiary bears the cost of award.

A written agreement is recommended.

Income Tax:
Yes.

Social Insurance Contributions:
Employer has to withhold employee's contributions. No employer contributions.

No.

No.

Yes, may be mitigated with employee's acknowledgement and waiver.

Written consent from employees for the transfer of data abroad is required.