EMPLOYEE STOCK OPTION PLAN (ESOP)
План участия работников в акционерной собственности – программа участия сотрудников в прибылях компании путем покупки ее акций, по которой компания резервирует (создает трастовый фонд) определённое количество акций, с тем чтобы постепенно, на протяжении 10–15 лет, передавать (продавать) их в собственность своих сотрудников. Используется как стимул для работников компании.

A plan established by a company to let certain employees benefit strongly from the increase in value of the company. Under an ESOP, certain employees have a right to buy shares in the company at a predetermined price (exercise price) within a specified period of time (exercise period). Under a (Restricted) Stock Ownership Plan, employees are not granted options, but buy shares at once. ESOPs and (Restricted) Stock Ownership Plans offer companies a way to employ (and retain) highquality people at relatively low salaries.
Facebook offers an ESOP option to each of its 3000 employees so that they can avail the benefits of investing in the company stock.

ESOPs make employees millionaires in Silicon Valley.

Employee Stock Option Plans (ESOPs) motivate startup employees by aligning their incentives with the growth of the business.