Employee Share Schemes: The Fundamentals
1h 1m CPD time
Difficulty: Intermediate
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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