Salesforce, Inc. filed a Form S-8 registration statement with the U.S. Securities and Exchange Commission on November 2, 2026, to register $400,000,000 in deferred compensation obligations under the newly established Salesforce, Inc. Executive Deferred Compensation Plan.

Key Highlights

  • Registration amount: $400,000,000 of deferred compensation obligations are being registered under the Plan.
  • Plan effective date: The Salesforce, Inc. Executive Deferred Compensation Plan is effective January 1, 2027, according to the filing.
  • Eligible participants: The Plan is offered to a select group of management and highly compensated employees classified as Vice President or above, or those selected by the Compensation Committee.
  • Deferral limits: Participants may defer up to 75% of base salary and up to 90% of their annual performance bonus, per the filing.
  • No employer match: The filing states the Plan does not provide for employer matching contributions, though discretionary employer contributions are permitted.
  • Trust structure: An irrevocable grantor trust will be established as a funding source, but its assets remain subject to claims of the company's general creditors in the event of insolvency or bankruptcy.

Salesforce Registers Executive Deferred Compensation Obligations Effective 2027

According to the filing, Salesforce, Inc. (NYSE:CRM) submitted this Form S-8 registration statement to register $400,000,000 in unsecured obligations arising under its newly created Executive Deferred Compensation Plan. The Plan is described in the filing as effective January 1, 2027, and is designed to allow a select group of executives and highly compensated employees to voluntarily defer a portion of their compensation on a pre-tax basis.

The filing specifies that eligible participants must hold a Vice President title or above, or must be individually selected by the Compensation Committee of the Board of Directors or its delegate. To participate, an employee must complete a written Deferral Agreement. Once enrolled, participants may defer up to 75% of base salary and up to 90% of their annual performance bonus. Participant accounts are adjusted for hypothetical investment gains, losses, earnings, and expenses based on investment alternatives chosen by each participant, and are reduced by any distributions or withdrawals.

The filing discloses that distributions may be taken as a lump sum or in installment payments, depending on elections made in each participant's Deferral Agreement. An irrevocable grantor trust is to be established to hold assets intended to help the company meet its obligations, but the filing notes that the arrangement is "intended to constitute an unfunded arrangement" and that trust assets "will remain subject to the claims of the Company's general creditors in the event of the Company's insolvency or bankruptcy." The company incorporates by reference its Annual Report on Form 10-K for the fiscal year ended January 31, 2026, filed March 2, 2026, among other previously filed documents.

What Was Disclosed

Salesforce registered $400,000,000 in deferred compensation obligations under a new executive plan effective January 1, 2027, covering employees at the Vice President level and above, with participant deferral caps of 75% of base salary and 90% of annual performance bonus, and no employer matching contribution.