Employee Share Schemes

Employee Share Schemes

Incentive Arrangements

ESS provides a complete service from design and establishment of employee share schemes and incentive arrangements to administration of employee share schemes.

We also act as external advisers, providing specialised assistance and consultancy services to the smaller accountancy firms in the establishment of tax efficient employee share schemes and incentive arrangements (including the Enterprise Management Incentive Option and the Share Incentive Plan).

Purpose of Employee Share Schemes

An employee share scheme is a mechanism provided by a company that enables its employees to share in the success of the organisation.

Companies establish employee share schemes for the following main reasons:

  • As an incentive to employees to promote productivity
  • As a means of recruiting and retaining key personnel
  • To align the interest of employees with that of shareholders to enhance the growth of the company and
  • To take advantage of any available tax relief and exemptions.

H.M. Revenue & Customs Approved Employee Share Schemes

Sub-Plans for International Stock Plans;

Company Share Option Plan (CSOP);

Share Incentive Plan (SIP);

Enterprise Management Incentives; and

Savings Related Share Option Plan (Sharesave).

Some Other Employee Share Schemes

Unapproved Share Option Plan;

Phantom Share Option Plan;

Long Term Incentive Plan; and

Employee Benefit Trusts

For further information please complete the enquiries form.

ESS Consultants is a trading name of Elman Wall Limited, company number 3261197, registered in England and Wales. Elman Wall Limited is registered to carry on audit work and regulated for a range of investment activities by the Institute of Chartered Accountants in England and Wales.