Incentive stock option inquiry

The data collection of the incentive stock option inquiry divides into two parts: basic inquiry and inquiry of monthly data. The basic inquiry studies which enterprises have an incentive stock option programme and the allowed durations of the rights to stock options. The inquiry is only conducted once per each individual programme. The monthly inquiry examines the effect of monthly entered incentive stock options on the employer's contributions paid by enterprises and on the wages and salaries reported to the tax authorities in monthly control data. The inquiry covers all enterprises with a valid incentive stock option programme.