Enterprise Management Incentives (EMI) are a form of share option over shares in the Company.

These schemes allow employers to have a potentially tax advantageous incentive, where they are seeking to recruit or retain individuals. Those individuals have the right to call for the shares, which are subject to the option at a future time but the price is set when the option is granted.

There are limits on these options (both individual and company limits) as well as qualifying conditions that must be met. Our team is experienced in advising on the implementation and management of these schemes. We can work with you, to understand your organisation and the reasons for the proposal to implement these schemes, to tailor a solution that works for you.

Equally, if you have a scheme already established and have questions about the management of this, we can provide comprehensive advice to your business based on the specifics of the situation.