Stock Appreciation Right (only settled in cash)

No tax on grant or vesting. Tax on the amount received by the employee at exercise (e.g., the spread).

Phantom

No tax on grant or vesting. Tax when cash is received.

Generally, yes, because the payment would be considered an ordinary and necessary business expense as compensation for personal services received by the employer. No reimbursement required.

Income Tax:

 Yes.

Social Insurance Contributions:

Yes, employer pays its share and withholds employee's share.

Generally, none. For private companies, the securities laws of the applicable state in which grantees are located should be reviewed to confirm whether any obligations may apply, depending on the design of the cash award.

Generally, no.

While there are no federal data privacy requirements, please note, the California Consumer Privacy Act ("CCPA") became effective as of 1 January 2020. The CCPA imposes a broad range of new requirements for the collection and processing of personal data for California residents.