Restricted Stock Units (RSUs) are a form of compensation offered by employers to employees in the form of company shares. Unlike regular stock options, RSUs are granted without requiring employees to purchase them. Instead, employees receive the shares after meeting certain conditions, such as staying with the company for a specific period or achieving performance goals. Once the conditions are met, the RSUs convert into actual shares of stock, which the employee can then sell or hold. However, employees must pay taxes on the value of the shares when they vest. RSUs are often used by companies like Google and Amazon to attract and retain talent.