National Statistics

Employee share schemes statistics: background

Employee share schemes are used by companies, to grant options to buy shares or award shares directly, to their employees.



HMRC offers 4 approved share schemes that have tax-advantages to both employees and employers. Company Share Option Plan and Enterprise Management Incentives are for certain employees chosen at the discretion of the employer. Save As You Earn and Share Incentive Plan are for all employees.

Published 27 June 2019