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Employee equity plans under the spotlight

Employment

Employee equity plans under the spotlight

How the WRC and Labour Court are approaching forfeited equity in unfair dismissal claims.

Thu 25 Jun 2026

2 min read

Two recent decisions, one from the WRC and one from the Labour Court, have brought into sharp focus the question of whether forfeited restricted stock units (RSUs) and other equity-based awards should be considered part of ‘financial loss’ for the purposes of calculating compensation under the Unfair Dismissals Acts. The answer has significant implications for employers operating equity incentive plans.
 

Date published: 25 June 2026

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