Years of market data: Deloitte and NASPP reports
Is your equity compensation keeping pace? Benchmark your stock plans against years of market research and trend analysis.
Browse the multi-year series of survey reports on equity compensation incentives, ESPPs, and more.
Equity compensation plans decoded: Trends, benchmarks, and signals
The Deloitte Tax LLP (Deloitte) and the National Association of Stock Plan Professionals (NASPP) survey series is a recurring data source with broad public-company participation that covers global equity compensation programs. It follows the equity compensation lifecycle: from equity incentive design and employee stock purchase plan (ESPP) design to the day-to-day realities of global stock plan administration.
Topics range from award vehicles and vesting to staffing and outsourcing models, grant policies, ownership guidelines, tax compliance, withholding methods, mobility compliance, communications, and insider trading programs.
If you’re responsible for program competitiveness, governance, or execution, these reports provide peer context you can use to help in committee discussions, policy refreshes, and operating model decisions. You can also use the topic views to pinpoint where cross-functional handoffs can break down across HR, Payroll, Finance, Legal, and Mobility.
2025 Deloitte and NASPP Equity Administration Survey
Explore this market snapshot that shows how companies surveyed structure day-to-day administration of equity compensation, including:
- Ownership, staffing models, and work arrangements
- Governance practices, such as grant policy design, approvals, and ownership guidelines
- Operational and compliance takeaways, including tax withholding approaches, exercise funding, mobility tracking, and insider trading compliance
This survey is conducted every three years. The next publication is scheduled for 2028.
2025 Top Equity Administration Trends
A quick read on what stands out in the 2025 global equity administration survey, with benchmarking actions to help enhance your equity compensation operating model, including administrative tasks related to ESPP. Highlights include:
- Shifting operating models, with staffing that scales to workforce size and a move toward hybrid and remote teams
- Heavy reliance on outsourcing for administrative tasks, especially for vesting and release processing
- Specific governance and award-sizing approaches, including different approval structures for annual vs. new-hire awards
Looking back: Deloitte and NASPP surveys over time
Scan past reports to understand how companies have shaped ESPP design, incentives, and governance, setting the stage for today's market.
