Tax

Share schemes

Jillian O'Sullivan Jillian O'Sullivan

There are a number of share incentive arrangements that companies can offer to their employees or directors. These include:

  • restricted share schemes (clog schemes);
  • share option schemes;
  • Key Employee Engagement Programme (KEEP);
  • flowering share schemes;
  • forfeitable share schemes;
  • convertible share schemes;
  • Save As You Earn (SAYE) schemes; and
  • Approved Profit Sharing Schemes (APSS).

These schemes may vary in terms of complexity and costs. The following is a brief outline of the main benefits for each of the above schemes.

Read the factsheet in full