Do I have to include option grants that were issued to employees prior to their employment under Remote EOR?

Yes, but only if those grants remain active — meaning they could still vest or be exercised while the employee is on the Remote EOR payroll.

All grants that may trigger a future tax event during EOR employment must be declared in Remote Equity, even if they were issued prior to the employee joining Remote EOR. This is because Remote, as the legal employer, is responsible for tax withholding and reporting obligations when taxable events occur (such as vesting or exercise).