Glossary · Equity

Restricted Stock Unit (RSU)

Equity grant that vests over time.

Definition

RSUs are equity grants that convert to company shares on a vesting schedule (typically 4 years). They are taxed as ordinary income at vest and are a major component of tech and executive pay.

How SalaryScopePro uses this term

We surface restricted stock unit (rsu) across salary results, occupation pages, city pages, and Premium Reports — with consistent definitions and methodology. See methodology and data sources for how the underlying numbers are computed.