Taxation of Employee Share Schemes

Incentivising employees via equity makes commercial sense however, employers and employees need to understand the key tax implications.

The taxation of employee share schemes is a complicated matter.  Up-front taxation on the value of equity can cause unwelcome cash tax liabilities. 

We will work through practical examples to demonstrate:

• When an ESS discount is included in an employee’s assessable income
• The concessions available for start-up entities
• How inclusion of the ESS discount in an employee’s income can be deferred
• Key differences in the taxation of options and shares

Learning Outcomes:

• Understand the mechanism for taxing employee share schemes
• Determine if ESS interests are taxed up front or deferred
• Understand the concessions available, particularly for start-up entities
• Understand reporting requirements in respect of ESS interests

Suited to:

• Finance and tax team members from Corporates with existing or proposed employee shares schemes
• Firms of all sizes will benefit from the session

This On Demand recording Includes: 

• Recording of the Live Webinar, which can be viewed multiple times, for as long as required 
• Presenters contact details for follow up questions 
• CPD Quiz
• CPD Certificate 
• CPD Report – Logged automatically 
• PowerPoint Presentation
• Verbatim Transcript, with Searchability
• Supporting Documentation