Basically there are different models for central government as from their salary 10% is deducted and 14% government contributes in that so that is one model.
Sebi board meeting: Regulator eases IPO rules for start-up founders, mandates dematerialisation of securities
SEBI has relaxed ESOP rules for startup founders, allowing them to retain or exercise share-based benefits post-listing, provided they received them at least a year