Employee Share Schemes: The Fundamentals

Get an overview of how employee share schemes (ESS) work, including key terms and how they are taxed generally.

In this session, we cover:

• Offering equity

• What is Employee Share Scheme?

  • Why do the provisions exist?

  • When is it taxed?

  • Who can participate?

  • Types of plans

• Key terminology

• Tax implications

• Start-up concessions

• Employee Share Trusts

• TD 2022/8

• Employer reporting requirements for ESS

Date recorded: 12 November 2024