Fact Sheet Downloads

Download more information about the plan you are interested in implementing in your company

EMI

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Enterprise Management Incentive: a tax-advantaged share plan for key employees

EOT

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Employee Ownership Trust: offers Capital Gains Tax relief and income-tax free bonuses

DSPP

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Deferred Share Purchase Plan: provides employees with nil-cost share participation

CSOP

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Company Share Option Plan: highly flexible, tax-efficient share plan to reward selected employees and directors

SIP

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Share Incentive Plan: a tax-advantaged share plan for all employees; Helps encourage retention and growth

GSP

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Growth Share Plan: can provide employees with the opportunity to share in growth in a tax efficient manner

EBT

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Employee Benefit Trust: introduced to curtail the use of trusts for tax avoidance; Useful in conjunction with EMI, CSOP or SIP

LTIP

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Long-Term Incentive Plan: for senior executives over a period of years; Subject to performance and/ or loyalty conditions

NTA

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Non-Tax Advantaged Share Option Plan: not tax efficient, but appropriate when budget or eligibility preclude the more tax-efficient plans