Our partner Tatiana Del Giudice Cappa Chiaradia contributed to InfoMoney ‘s article on Stock Options. The target of disagreement between the federal government on the one hand, and companies and executives on the other, stock options have once again entered the sights of the Judiciary and the Legislature. The Superior Court of Justice (STJ) has decided to analyze the issue in a repetitive appeal that will define the legal nature of the instrument.

In the interview, the tax expert explains that the requirements for social security contributions are not present, as the executive does not receive stock options every month. “It’s a professional agreement so that he stays with the company, does his job in the best possible way and has a professional return in the future,” says the lawyer. “He doesn’t work and receives the share, and there’s no constancy of payments. That alone rules out regularity. That’s why, when the Labor Court looks at this [benefits] package, it doesn’t see an employment relationship.”

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