EMI: The Enterprise Management Incentive Scheme

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Employee share arrangments

The Enterprise Management Incentive Scheme (EMI), is suitable for those companies with a relatively small number of employees, 250 or less, where the gross asset value is less than £30m and the company is not under the control of another company i.e. it is not a subsidiary.

The EMI scheme is very flexible and presents the opportunity to scale awards and also determine the basis and timing of the issue of shares, following the grant of an option. For more information please see this guide The EMI Share Scheme Guide or download Here

We offer a range of services to those wishing to establish an EMI scheme.
For more details please see the The EMI implementation service.

We now offer an Online Service, providing the basis package, for the implementation of EMI Schemes where the requirements are straightforward. For details and pricing see here.

Where an EMI scheme is considered not to be suitable or the company is not eligible to operate a scheme then alternatives would include:

    • for those employers not expecting, or wishing, their employees to convert their share options to shares within three years, the CSOP scheme see here.
    • A ‘nil paid share’ arrangement,
    • an “All employee share scheme” – suitable for large companies where it is intended to reward the entire work force, subject to qualification criteria.