https://wccftech.com/nikola-nkla-registers-86-5-million-additional-shares-as-part-of-its-employee-benefit-plan/ > Nikola Corporation (NASDAQ:NKLA), the company championing battery-electric and hydrogen fuel-cell-powered trucks, filed the Form S-8 with the U.S. Securities and Exchange Commission (SEC) just moments ago. Through this endeavor, the company aims to clarify the equity component of its employee benefit plan. > As a refresher, the Form S-8 allows a public company the facility to register securities that it would offer as part of its employee benefit plan. The SEC has mandated this disclosure prior to the actual issuance of such securities. Unlike the Form S-1, Form S-8 is a short-form registration statement that does not include a detailed prospectus of the company.