Employers can design their own employee share schemes, but most use of favourable tax treatment available through the four HM Revenue & Customs-approved schemes: sharesave (SAYE), share incentive plan (Sip), company share option plan (Csop) and enterprise management incentive (EMI). Executive share option plans (including long term incentives – Ltips) are used for very senior employees.
Autumn Statement 2013: Sharesave limits to double, from £250 to £500.
Autumn Statement 2013: On amounts up to £3,600.
Average profit of £6,867 per employee.
IFS Proshare Awards recognise employee share ownership industry.
Employer support for Csops is in decline.
Employee benefits are emerging in Russia.
Strategic outsourcing organisation seeks to align reward.
EBTs can effectively guarantee that a business is accountable to employees.