From January 1, 2025, the deferral of taxation for employee stock options will become voluntary, requiring employers to notify tax authorities if they choose to defer the taxation of non-monetary income to specific later moments, such as the sale of shares or cessation of employment. Employers must submit this notification by the 20th of the month following the employee's acquisition of the stock; otherwise, income will be taxed in the month of acquisition, along with mandatory social and health insurance contributions. For stocks acquired in 2024, employers must notify the tax office by February 2025 to maintain deferral under the new regime, or income will retroactively become taxable upon acquisition, requiring amended payroll reconciliations.
