Employee Share Incentives Expertise

Navigating share incentive schemes requires balancing tax efficiency, regulatory compliance, and commercial alignment. Expert legal and tax advisory helps structure, implement, and resolve issues for equity plans tailored to corporate growth strategies and employee retention goals.

Core Services

  • Plan Design & Structuring: Designing tailored equity incentive plans (e.g., KEEP, ESOPs, growth shares, RSUs, and SAYE schemes) aligned with commercial objectives.
  • Tax Advice & Optimisation: Providing comprehensive tax guidance to maximize tax efficiency for both employers and participants.
  • Revenue Approval: Drafting scheme documentation and securing official approval from Revenue authorities where required.
  • Employee Communications: Preparing clear plan communications, offer letters, and explanatory guides to ensure full employee understanding.
  • Administration & Edits: Assisting with plan amendments, cross-border rollouts, and resolving legal or operational issues with existing plans.

Common Incentive Structures

Scheme Type

Key Characteristics & Target Audience

Primary Benefits

KEEP (Key Employee Engagement Programme)

Tax-advantaged share option scheme tailored for qualifying SMEs.

Exemption from Income Tax, USC, and PRSI on exercise (CGT applies on sale).

ESOPs / Share Options

Options granted to employees or key executives to acquire shares at a set strike price.

Flexible vesting schedules; aligns employee performance with long-term company growth.

Growth Shares

A distinct class of shares participating only in company value created above a defined threshold.

Limits initial tax liability for key executives while providing significant upside on future growth.

SAYE (Save As You Earn)

Revenue-approved, savings-related share option scheme open to all eligible employees.

Risk-free employee participation with potential tax-free bonuses and option discounts.