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of <h1>SEBI Guidelines: ESPS Share Pricing Flexibility and Lock-In Period Conditions Explained</h1> Under the SEBI guidelines for Employee Stock Option Schemes (ESOS) and Employee Stock Purchase Schemes (ESPS), companies have the discretion to set the price of shares issued under an ESPS, subject to certain conditions. Shares issued under an ESPS are generally subject to a one-year lock-in period from the allotment date. However, if shares are issued in lieu of shares from a merged or amalgamated company, the lock-in period already completed for the original shares is credited. Additionally, if the ESPS is part of a public issue with shares priced equally for employees, no lock-in period applies.
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