If they sell all of it that year. Which they don’t, even if they sell any at all the same year as issued. They stagger sales, and generally are doing it a year after, if they aren’t just taking a loan against the stock and using that.
It’s part of the compensation regardless of if you want to pretend otherwise. It’s income, it belongs in the total.
If they sell after holding it for more than a year, if they short term sell the stock under a year it’s a normal income tax on said stock.
If they sell all of it that year. Which they don’t, even if they sell any at all the same year as issued. They stagger sales, and generally are doing it a year after, if they aren’t just taking a loan against the stock and using that.
It’s part of the compensation regardless of if you want to pretend otherwise. It’s income, it belongs in the total.