For employees you pay the same in taxes. RSUs are treated as income just in Stock based compensation vs USD. RSU vest is the same as taking a USD based salary a

For employees you pay the same in taxes. RSUs are treated as income just in Stock based compensation vs USD. RSU vest is the same as taking a USD based salary and purchasing the shares. The Employees do get the benefit that between the grant date and vest date, the RSU value could increase. And the employee gets the benefit of capturing that growth. E.g. if 100k of RSUs granted, and 25% of it vested each year. Say in year 4 the value doubled. So they'd get 50k of RSUs and when it vests the employee is taxed as if it is income, and pays income tax on the 50k value.