Employee Share Schemes - An Essential Guide to the Options Available

Introduction

Updated for 2025, this modular webinar will provide you with a comprehensive introduction to employee share incentives in the UK.

Presented by expert speaker Karen Speight, this series of webinars will cover the main types of company share plans and will explore the qualifying criteria and eligibility of each scheme.

Broken down into bite-sized 30-minute sessions, this modular webinar is an ideal way for you to gain a solid understanding of the options available.

What You Will Learn

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 pre-recorded webinar will be available to view from Thursday 16th January 2025

Alternatively, you can gain access to this webinar and 1,700+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.