Runbooks / RSU Vest Payroll Control Runbook

RSU Vest Payroll Control Runbook

Use this runbook to execute monthly RSU vest processing with clear controls, owners, and evidence.

1) Vest Calendar & Ownership

  • Publish monthly vest calendar with file cutoff, approval, and payroll processing windows.
  • Assign control owners across payroll, equity admin, tax, and finance.
  • Confirm escalation contacts for late data, exceptions, and broker mismatches.

Artifacts

Vest calendarowner matrixescalation roster.

2) Input Data Validation

  • Validate participant roster, vest quantities, and jurisdiction flags before payroll ingest.
  • Reconcile equity system exports against payroll population deltas.
  • Flag terminated, LOA, and transfer cases for manual review before lock.

Artifacts

Pre-vest validation reportdelta reconciliationexception queue.

3) Withholding Calculation Controls

  • Apply jurisdiction-specific withholding logic and approved tax tables.
  • Verify supplemental wage handling and employer tax setup for vest events.
  • Run tolerance checks on outlier withholding percentages and net share outcomes.

Artifacts

Tax matrixwithholding calc logoutlier review log.

4) Payroll Posting & Funding

  • Post vest transactions to payroll with run identifier and approval checkpoint.
  • Confirm funding instructions and settlement timing with treasury/broker teams.
  • Validate net pay impact and negative pay protections for affected employees.

Artifacts

Payroll posting fileapproval recordfunding confirmation.

5) Reconciliation & Exception Closure

  • Reconcile gross shares, withheld shares, and released shares by participant.
  • Track exceptions to closure with root cause and remediation owner.
  • Confirm corrected entries are reflected in payroll and equity ledgers.

Artifacts

Vest reconciliation packexception trackercorrection journal.

6) Reporting & Audit Package

  • Validate statutory reporting fields (grant ID, vest date, taxable income, withholding amounts).
  • Prepare period-end audit packet with approvals, reconciliations, and exception outcomes.
  • Retain files by policy for internal/external audit readiness.

Artifacts

Statutory reporting QA checklistaudit packetretention log.