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Enterprise Management Incentive

[ˈɛntəpraɪz ˈmænɪʤmənt ɪnˈsɛntɪv]



An Enterprise Management Incentive scheme is a scheme by the UK government designed to allow businesses to offer tax-free share options to their employees.

More detail:

An Enterprise Management Incentive (EMI) scheme is a government scheme that allows organisations to offer tax-efficient share options to their employees. A share option is an agreement to give the owner of the option an option to buy a set number of shares at a designated price. This price is called the strike price and is agreed at the beginning of the contract.

This scheme allows the employee to avoid paying Income Tax and National Insurance contributions if you purchase the shares at the strike price. It also reduces the level of Capital Gains tax you have to pay on any profits you make when you sell the shares.

This scheme also has tax benefits for the employer. It is designed to help businesses incentivise and keep their key employees.

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