How is the Zakat calculated on incentive shares in a company, and is Zakat obligatory on the total shares or on the half that is permitted for sale?

The mentioned conditions on the gift are not valid, and if they were to exist, they would be nullified according to many scholars; because a gift does not accept temporal limitations or conditions. Accordingly, the donee owns the shares from the moment they were gifted to him, and the company's conditions are not considered. He must pay zakat (definition) on his share if it reaches the nisab (definition) and a year has passed. However, if the company is not subject to rulings and the employee's disposal of the shares is restricted by the company's conditions, then the shares are treated like usurped property in terms of zakat rulings.