Understanding RSUs and Employee Share Schemes
Restricted Stock Units (RSUs) and Employee Share Schemes (ESS) are common ways for companies to reward employees with ownership in the business.
RSUs are shares granted to you that “vest” after certain conditions are met — usually staying employed for a set time or reaching performance targets.
ESS plans can include discounted share purchase plans, performance rights, or stock options.
Once your RSUs or ESS shares vest, they convert into real company shares that you can hold, sell, or transfer — just like any other holding.
How Navexa Handles ESS and RSU Shares
Navexa doesn’t have a dedicated “ESS” or “RSU” setting. It tracks all shares the same way — based on the trades you enter.
This means Navexa can’t automatically tell if a holding is part of an employee share plan.
You have two options for representing your plan:
Keep All Shares in One Portfolio
Enter each vesting event as a Buy trade using the vesting date and the market value per share on that day.
This ensures accurate performance and Capital Gains Tax (CGT) reporting.
Use a Separate “Unvested Shares” Portfolio (Optional)
Create a second portfolio called “Unvested Shares” if you want to visually track what’s due to vest.
Record expected tranches or grant details here for reference only.
When shares vest:
Add them as Buy trades in your main portfolio, and
Delete the unvested entries — there’s no automatic transfer between portfolios.
💡 Tip: The “Unvested Shares” portfolio is a cosmetic tracker only. Deleting those entries once the shares vest won’t affect your real investment data.
Recording RSUs or ESS Shares in Navexa
Follow these steps to manually track vested shares in your Navexa portfolio:
Add the Holding
Go to Portfolio › Holdings › Add Holding.
Search for your company’s stock code (e.g. ASX:ABC or NASDAQ:AAPL).
Click Add Holding.
Record Each Vesting Event
Enter a Buy trade for each vesting event.
Use the vesting date as the trade date.
Enter the market price per share on that date as your cost base.
The total cost should reflect the taxable value reported on your payslip or ESS statement.
Record Any Tax Withholding or Sales
If your employer sells or withholds shares to cover tax, record that as a Sell trade on the same date.
The remaining shares represent what you actually received.
Record Future Sales
When you sell vested shares, record a Sell trade for the correct parcel.
Navexa will automatically calculate your profit/loss and CGT outcome.
Example
Let’s say you’re granted 100 RSUs in ABC Ltd.
On 1 April 2025, all 100 shares vest at a market price of AUD $27.00 each.
Your employer sells 25 of those shares automatically to cover tax, leaving you with 75 shares actually received.
Here’s how you would record this in Navexa:
Date | Shares | Price (AUD) | Action | Purpose |
1 April 2025 | 100 | 27.00 | Buy | Record the full vesting event (all shares granted). |
1 April 2025 | 25 | 27.00 | Sell | Record the shares withheld or sold to cover tax. |
After entering both trades, Navexa will show 75 shares remaining in your holding.
Those shares will now track automatically for performance, dividends, and future Capital Gains Tax (CGT) calculations.
Tracking and Reporting
Navexa’s reporting tools help you monitor your vested shares and stay compliant:
Performance Reports – Track annualised returns, dividends, and growth.
Taxable Income Report – Summarises income such as dividends.
Capital Gains Tax (CGT) Report – Calculates gains and losses when you sell.
If you’re using an “Unvested Shares” portfolio, remember this data is for reference only — it won’t appear in your tax or CGT reports.
Key Dates to Track
Grant Date: When your company awards the shares or units.
Vesting Date: When you gain full ownership (usually counted as income).
Sell Date: When you dispose of them (used for CGT calculation).
Tax and Compliance Notes
When RSUs or ESS shares vest, the market value is generally treated as assessable income by the Australian Taxation Office (ATO).
That value becomes your cost base when calculating CGT later.
Navexa tracks all market values and CGT outcomes from your entries, but it doesn’t determine your income tax obligations.
Always confirm your figures using your ESS or RSU statement.
Remember, this is general information, not personal financial advice.