Compensation Elements

Long-term incentive (LTI)

Also called: LTI, long-term incentive plan, LTIP

Compensation that vests or pays out over multiple years, typically delivered as equity grants.

Long-term incentive plans deliver compensation that vests or pays out over multiple years — typically 3–4 — to align employee retention and decision-making with sustained performance.

Most common LTI vehicles:

  • Restricted stock units (RSUs) — most common at public companies
  • Stock options — common at startups and pre-IPO companies
  • Performance shares (PSUs) — common in executive plans, vest based on performance metrics
  • Deferred cash — used at private companies without equity available

LTI is a major lever for total compensation in tech, biotech, and senior-leadership roles. For executives and board members, LTI typically exceeds base salary.

See also