2026 ESPP Survey

Leading Industry ESPP Benchmarks

Insights and Analysis of Employee Stock Purchase Plans Across the Globe

 

Participate by May 1

Get Started Today
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Lock In Access to Your ESPP's Competitive Edge

2026 ESPP Survey

Employee stock purchase plans are a powerful benefit—particularly if they're designed to compete. The 2026 ESPP Survey gives you data to validate your approach, make a compelling case for improvements, and stay ahead of compensation trends.

From discount structures and lookback provisions to global tax compliance and participant education strategies, the survey covers various dimensions of ESPP design and administration. Participant companies will receive exclusive access to the final benchmark report featuring insightful analysis. This survey is administered jointly by the NASPP and Deloitte Tax LLP.  

If you manage an ESPP, you do not want to miss this opportunity. 

 

Participation is the only way to access the full results.

What You'll Learn = Unlimited Value

Hundreds of Data Points. One Report.

Objectives-Eligibility

Objectives, Eligibility & Pricing

Examine how companies use ESPPs and their key features, including eligibility requirements.

Contributions-Limits

Contributions, Limits & Provisions

Understand how plans operate, how they are funded, and purchase limitations.

Plan Administration

Plan
Administration

Assess how other organizations manage their plan and which administrative components are outsourced.

Participant Education

Participant Education

Learn what strategies and resources organizations use to educate their employees.

Global Administration

Global
Administration

Get insights on how companies are managing their ESPPs worldwide—from tax compliance to education and beyond.

Unlock Answers You Need

How Does Your ESPP Compare?

  • Objectives,
    Eligibility & Pricing

  • Contributions,
    Limits & Provisions

  • Plan
    Administration

  • Participant
    Education

  • Global
    Administration

Participate for Answers to Your Critical Questions

  • What are companies' objectives and priorities for their ESPPs?
  • In what countries and jurisdictions do companies offer their ESPP?
  • How common are qualified ESPPs?
  • What are the typical eligibility requirements?
  • What is the most common discount offered?
  • Do most plans offer a lookback?
  • What is the typical offering length and how often do purchases occur?

Participate for Answers to Your Critical Questions

  • How are purchases funded and what restrictions do companies impose on plan contributions?
  • What limitations do companies impose on purchases?
  • How long do participants hold shares acquired under ESPPs and do companies impose holding periods?

Participate for Answers to Your Critical Questions

  • How do companies administer their ESPP?
  • What administrative functions are outsourced?
  • How are companies leveraging AI to administer ESPPs?
  • How do companies source the shares used to fund purchases?
  • How soon are shares typically available for sale after purchase?

Participate for Answers to Your Critical Questions

  • Which department is typically responsible for participant education?
  • What channels do companies use to promote their ESPP to employees?
  • Do companies utilize presentations and videos to educate employees on ESPPs?
  • What topics are addressed in ESPP education programs?
  • What communications are distributed electronically to plan participants?
  • How are companies using AI tools in their education programs?

Participate for Answers to Your Critical Questions

  • How do companies' ESPPs differ in locations outside of their headquarters?
  • How do companies educate employees outside of their HQ location?
  • How are contributions handled for employees in non-HQ jurisdictions?
  • How do companies manage tax withholding when required?
  • What compliance practices do companies have in place for mobile participants?
Survey Eligibility

Who Should Participate

This survey is open to all public companies that offer an ESPP. To qualify:

  • Only one response per company
  • NASPP membership NOT required to participate
  • You must be involved in your company's ESPP oversight or administration
  • Survey must be completed by May 1, 2026
Get Started
ESPP Survey

How It Works

01
REGISTER
TO PARTICIPATE

Sign up to participate in the survey. Takes less than 2 minutes.

02
RECEIVE
ACCESS

Deloitte Tax LLP will email your personalized access link within two business days.

03
COMPLETE
BY MAY 1

Finish the survey by May 1 to exclusively receive the full data and analysis report later this year.