Deloitte
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Chapter 3 — Recognition

3.12 Employee Payroll Taxes

3.12 Employee Payroll Taxes

ASC 718-10
Payroll Taxes
25-22 A liability for employee payroll taxes on employee stock compensation shall be recognized on the date of the event triggering the measurement and payment of the tax to the taxing authority (for a nonqualified option in the United States, generally the exercise date).