Every year Oracle used to pay its employees through Stocks and Less raise (2-5% in salary)
Usually this amounts from 100-300 for people joined and 30-100 for refreshments.
Lets go through the math:
Oracle uses "SELL-TO-COVER" concept in stock where 35-40% of stock is taken to cover the taxes. So if I get 100 stocks, you finally have 60 stocks in your bucket.
So if you get refreshment of 30 stocks, the actual count you are getting is 18.
Total Stock Granted -> In Hand -> Total Cost Basis
325 -> 195 -> $29,500.00 / year
300 -> 180 -> $27,000.00
250 -> 150 -> $22,500.00
200 -> 120 -> $18,000.00
150 -> 90 -> $13,500.00
100 -> 60 -> $9,000.00
50 -> 30 -> $4,500.00
30 -> 18 -> $2,700.00 / year
There will be additional tax on top of the Total cost basis like Capital Gain and Gain taxes if you withdraw in an year.
This stock is just a cover up for the low salary Oracle is paying to its employees.
Oracle also forfeits this stocks when it does a massive layoff which means it is paying in pennies compared to other high tech companies.