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 the employee to purchase them. Instead, the shares are "restricted" and typically vest over a period of time, meaning the employee must remain with the company for a certain duration to fully own the shares. Once the RSUs vest, the employee receives the shares, which can then be sold or held. The value of RSUs is tied to the company's stock price, making them a potential incentive for employees to contribute to the company's success.