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Tsafi Goldman

Chief Legal & Governance Officer and Corporate Secretary at Payoneer Global
Executive

About Tsafi Goldman

Tsafi Goldman, age 59, is Payoneer’s Chief Legal & Governance Officer and Corporate Secretary; she joined Payoneer in 2015 and has led legal, regulatory, Enterprise Risk Management since 2023, and Organizational Resiliency and Global Entities & Licensing Office more recently . She holds an LLB from Tel Aviv University and previously practiced corporate and payments regulation law, including as a partner at CBLS Law Offices in Tel Aviv . Under management’s tenure, 2024 performance included revenue up 18% to $978 million, Adjusted EBITDA up over 30% to $270.6 million, net income of $121.2 million, and a 93% total shareholder return in 2024, with volume up 21% to $80 billion . Executive compensation design for 2024 linked 50% bonus funding to revenue, 40% to Adjusted EBITDA, and 10% discretionary, aligning incentives with growth and profitability .

Past Roles

OrganizationRoleYearsStrategic Impact
PayoneerLegal leadership, progressing to Chief Legal & Regulatory Officer, later CL&G Officer2015–present Built global legal and regulatory function; expanded to ERM and resiliency, supporting growth and governance
CBLS Law Offices (Tel Aviv)Partner2004–2014 Led commercial and corporate legal work for high‑growth tech; Payoneer was a client, enabling continuity of expertise
Israel Chemicals (ICL)In‑house legal roles1996–1998 Corporate legal work in industrial conglomerate
ECI TelecomIn‑house legal roles1996–1998 Legal support in communications technology

Fixed Compensation

Metric202220232024
Base Salary ($)$360,000 $400,000 $425,000
Target Bonus (% of Base)50% (per employment agreement) 75% (program level) 75%
2024 Annual Bonus (Detail)Target ($)Company Pool Funding (%)Committee AdjustmentActual Paid ($)Actual vs Target (%)
Tsafi Goldman$318,750 117% (Revenue 111%, Adj. EBITDA 145%, Discretion 0%) Upward adjustment for strong performance/critical initiatives $400,000 ~125%

Performance Compensation

Annual Bonus Funding Metrics (FY 2024)WeightTargetActual/AttainmentFunding Outcome
Revenue50% $884M (min $707M; max $937M) 111% of target (company) Capped contribution within 130% cap
Adjusted EBITDA40% $186M (min $149M; max $214M) 145% of target (company) Capped contribution within 130% cap
Discretionary10% Max pool $3.9M 0% funded 0%
Total Pool~117% aggregate funding
2025 PSU Program (Senior Executives incl. NEOs)MetricWeighting/MechanicsPerformance PeriodPayout RangeVesting After Certification
PSUs introduced (Feb 2025) Revenue & Adjusted EBITDA Company‑level performance goals1‑year 0%–200% of target PSUs Convert to RSUs; 25% on later of certification or 1‑yr from grant, remaining 75% vests quarterly over 3 years

Equity Ownership & Alignment

Ownership and AlignmentDetail
Total beneficial ownership571,375 shares; less than 1% of outstanding (362,593,475 shares o/s as of 2/28/2025)
Stock ownership guidelinesExecutives required to hold 1× base salary; compliance within 5 years of adoption or becoming covered
Hedging/pledgingHedging prohibited; pledging prohibited unless approved by Chief Legal Officer in limited circumstances
ClawbackCompensation Recoupment Policy aligned with SEC Section 10D and Nasdaq 5608; filed as Exhibit 97 to 10‑K
Outstanding Equity (12/31/2024)Grant DateTypeShares/UnitsExercise PriceExpirationVesting Schedule / Notes
2024 annual grant 2/13/2024RSUs300,000 25% at 1st anniversary; remaining 75% in 12 equal quarterly installments over 3 years, service‑based
2023 performance‑conditioned RSUs 2/14/2023RSUs281,250 (unvested at 12/31/2024) Time‑based plus stock‑price hurdles at $10/$15/$20 (200k each), 20/30 trading days; 200k vested in 2024 upon conditions met
2022 RSUs 2/22/2022RSUs62,500 (unvested at 12/31/2024) Standard 25%/quarterly vest with continued service
2021 RSUs (price‑performance) 9/9/2021RSUs15,000 (subject to $17 price hurdle) Vests if stock ≥$17 for 20 of 30 trading days within 60 months post‑6/25/2021, plus service
Options (selected tranches) 2/13/2019Options131,600 (exercisable/unexercisable mix shown) $2.90 2/13/2029 25% year‑1, remaining quarterly over 3 years (standard)
Options (selected tranches) 3/19/2020Options75,200; 42,300 (two lines, differing strike incl. $0.01) $2.74; $0.01 3/19/2030 Standard service‑based vesting
Options (selected tranches) 2/5/2021Options70,500 (exercisable) & 4,700 (unexercisable) $7.87 2/3/2031 Standard service‑based vesting
2024 RealizationsShares/UnitsValue Realized
RSUs vested (2024)296,950 $1,937,703
Options exercised (2024)227,255 $2,125,321

Employment Terms

ProvisionTerms
Employment agreementAmended & restated 10/9/2021, title Chief Legal & Regulatory Officer (updated title CL&G Officer)
Initial compensation under agreementBase salary $360,000; target annual bonus 50% of base; relocation benefits
Notice requirement180 days’ notice for resignation
Severance (termination without cause)Salary continuation and continued vesting of outstanding equity for 180 days post‑notice
Change‑in‑control treatmentEstimated totals equal to non‑CIC scenario (no incremental acceleration disclosed); total estimated $2,124,680 including $212,500 cash, $1,900,731 equity continuation/acceleration as applicable, $11,449 health benefits
Anti‑hedging/pledgingHedging prohibited; pledging prohibited unless CLO approval in limited cases
ClawbackCompensation Recoupment Policy (SEC 10D, Nasdaq 5608)

Compensation Structure Analysis

  • Equity mix shifted toward RSUs (time‑based) for NEOs in 2024; PSUs introduced in 2025 to increase performance‑based equity and align with stockholder feedback seeking greater PSU proportion .
  • 2024 pay‑for‑performance linkage is robust: bonus pool funded at ~117% on strong revenue and Adjusted EBITDA outperformance; Goldman’s bonus paid at ~125% of target for individual leadership of critical initiatives .
  • No excise tax gross‑ups, hedging/pledging is restricted, and stock ownership guidelines adopted (1× salary for executives), supporting alignment with shareholders .

Say‑on‑Pay & Shareholder Feedback

  • 2024 say‑on‑pay approval was ~93%, with investors supportive of compensation philosophy; feedback led to introduction of PSUs in 2025 and governance enhancements (declassification proposal, elimination of supermajorities) .

Equity Ownership & Alignment (Quantitative)

MetricAmount
Shares beneficially owned571,375; <1% of outstanding as of 2/28/2025
Stock ownership guideline1× salary requirement within 5 years
Anti‑hedging/pledgingProhibited, with limited pledge approvals

Performance & Track Record (Company context)

Metric20232024
Revenue ($K)$831,103 $977,716
Net Income ($K)$93,333 $121,163
Adjusted EBITDA ($K)$205,100 (disclosed in narrative) $270,600 (up >30%)
Total Shareholder Return (cumulative since listing) ($)$49.15 (2023) $94.72 (2024)
2024 TSR (annual)93%

Compensation Peers and Governance

  • Peer group used for benchmarking includes fintech and software names (e.g., Flywire, Shift4, Marqeta, Remitly); Compensia advises the Compensation Committee, with no fixed percentile targets and qualitative adjustments for role scope and retention .
  • Executive compensation practices emphasize pay‑for‑performance, independent committee oversight, ownership guidelines, and a clawback policy; no hedging/pledging, no excessive perquisites, and no excise tax gross‑ups .

Investment Implications

  • Alignment: Goldman’s pay structure ties significant value to company performance via bonus metrics and multi‑year equity with vesting, plus new PSUs in 2025 tied to Revenue and Adjusted EBITDA—supporting retention and shareholder alignment .
  • Selling pressure: 2024 saw option exercises (227,255 shares; $2.13M value) and RSU vesting (296,950 shares; $1.94M value), indicating potential liquidity events; monitor Form 4s for ongoing activity and any pledge approvals (policy restricts pledging) .
  • Retention risk: Severance terms for Goldman are modest (180 days salary and vesting), with no disclosed incremental CIC acceleration beyond continuation—less costly in change‑of‑control and potentially less retention leverage vs peers with richer CIC protections .
  • Governance: High say‑on‑pay support and addition of PSUs; anti‑hedging/pledging and ownership guidelines reduce misalignment risk; continued strong operating metrics in 2024 underpin incentive payouts and talent retention .