Incentivising and rewarding staff with an EMI share option scheme

Retaining and rewarding key staff with EMI share options

For many companies, staff retention is a key issue. Giving employees a slice of the business can foster a sense of ownership and can be a key element in retaining and rewarding them.

One of the most widely used methods of achieving this is the use of Enterprise Management Incentive (“EMI”) Share Option Schemes. EMI Share Options are significantly more generous than ordinary share options from a tax perspective so can help you attract and incentivise key staff, in a very tax-effective manner. We asked John Leyden FCA, to explain how.

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