An Introduction to Employee Share Schemes - A Box Set of 6 Essential Modules

Introduction

Presented by expert speaker Karen Speight, this box set comprises 6 online sessions which combine to give a comprehensive introduction to employee share incentives in the UK.

Delivered in bite-sized 30-minute sessions, this series will cover the main types of company share plans and will explore the qualifying criteria and eligibility of each scheme, making it an ideal way for you gain a solid understanding of the options available.

Agenda

The modules covered are as follows:

Module 1 - Employment Related Securities - General Principles

• What do we mean by employment related securities?
• Tax, accounting, and legal considerations when providing employment related securities
• The plc dimension
• Choosing the way forward

Module 2 - The Company Share Option Plan (CSOP)

• Operation and limits
• Qualifying criteria
• Eligibility
• Tax treatment
• Practical considerations

Module 3 - The Enterprise Management Incentives (EMI)

• Operation and limits
• Qualifying criteria
• Eligibility
• Tax treatment
• Practical considerations

Module 4 - Save As You Earn (SAYE)

• Operation and limits
• Qualifying criteria
• Eligibility
• Tax treatment
• Practical considerations

Module 5 - Share Incentive Plans (SIP)

• Operation and limits
• Qualifying criteria
• Eligibility
• Tax treatment
• Practical considerations

Module 6 - Non-Tax Advantaged Plans

• Nil cost options
• Conditional shares
• Forfeitable and restricted securities
• Nil paid shares and deferred payment arrangements
• Growth shares

This webinar was recorded on 22nd March 2023