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A Stock Option Plan gives employees the right to buy company shares at a set price within a specific timeframe - it's a powerful way Indonesian companies attract and keep top talent. These plans let staff become partial owners of the business, creating a direct link between their work and the company's success.

Under Indonesian capital market regulations (POJK 22/2021), companies must get shareholder approval before offering stock options. The plan needs to clearly spell out important details like the exercise price, vesting schedule, and rules around what happens if someone leaves the company. Most Indonesian companies structure these over 3-5 years to encourage long-term commitment.

Consider implementing a Stock Option Plan when your Indonesian company needs to compete for skilled talent without spending immediate cash. It's especially valuable for startups and growth-stage companies looking to attract experienced executives or technical experts who might otherwise join larger corporations offering higher salaries.

This approach works particularly well during expansion phases or when preparing for an IPO under Indonesian capital market rules. Many companies introduce these plans before major funding rounds or when transitioning from family-owned to professional management. The key is timing it with your company's growth trajectory and ensuring compliance with OJK regulations on employee stock ownership.

• ESOP Agreement: Comprehensive plan for all eligible employees, typically offering broader participation and staged vesting over 3-5 years. Most common in Indonesian tech startups and scaling companies.
• Stock Option Agreement Private Company: Tailored for key executives or specific employees, offering customized terms, exercise prices, and performance conditions. Often used by family businesses transitioning to professional management.

• Company Board & Management: Responsible for designing and approving the Stock Option Plan structure, setting exercise prices, and determining eligibility criteria in line with OJK regulations.
• Legal Counsel: Drafts plan documents, ensures compliance with Indonesian capital market laws, and handles regulatory filings.
• HR Department: Administers the plan, communicates with eligible employees, and maintains vesting records.
• Eligible Employees: Receive and exercise stock options according to vesting schedules and performance conditions.
• Shareholders: Must approve the plan at general meetings, as required by Indonesian company law.

• Company Details: Gather current share structure, authorized capital, and outstanding shares from your company registration documents.
• Plan Parameters: Define total options available, exercise price calculation method, and vesting schedule aligned with Indonesian regulations.
• Eligibility Criteria: List employee categories, performance requirements, and service period conditions for option grants.
• Corporate Approvals: Prepare shareholder resolution and board meeting minutes following OJK requirements.
• Documentation Setup: Use our platform to generate compliant plan documents, option agreements, and exercise forms customized to Indonesian law.

• Plan Objectives: Clear statement of purpose and scope, including eligibility criteria and option pool size.
• Grant Terms: Exercise price calculation method, vesting schedule, and expiration periods following OJK guidelines.
• Exercise Conditions: Detailed procedures for option exercise, payment methods, and share issuance process.
• Corporate Actions: Provisions for adjustments during mergers, stock splits, or other capital restructuring.
• Termination Rules: Clear conditions for option treatment upon employee resignation, retirement, or dismissal.
• Compliance Statements: References to relevant Indonesian capital market regulations and tax implications.

A Stock Option Plan differs significantly from an Equity Incentive Plan in several key aspects, though both are tools for employee compensation in Indonesian companies. Understanding these differences helps you choose the right instrument for your company's needs.

• Scope and Flexibility: Stock Option Plans focus specifically on the right to purchase shares at a preset price, while Equity Incentive Plans can include multiple types of awards like restricted stock, performance shares, and stock appreciation rights.
• Tax Treatment: Stock Options in Indonesia are taxed when exercised, based on the difference between market price and exercise price. Equity Incentive Plans may trigger different tax events depending on the award type.
• Implementation Complexity: Stock Option Plans typically have simpler structures and administration requirements under OJK regulations. Equity Incentive Plans need more complex documentation and tracking systems.