ESOP is the term used in the context of employee’s perquisite which is given by the company to its workers. Full form of ESOP is Employee Stock Ownership Plan, under this scheme the individual working in the organization gets the shares of the organization which may be listed or planning to list in future and these shares are issued free of cost which the individual can sell only after the end of lock in period which vary from one company to another. Apart from lock in period there are many other conditions which may be attached to this option depending on the company, economy and also the employee turnover in the industry.