Cash-based Employee Incentive Schemes
This part of the topic index contains resources on cash-based incentives. Please select the resource that you require by clicking on the relevant tab below.
6
resources
These resources are maintained, meaning that we monitor developments on a regular
basis and update them as soon as possible.
| 1 | Bonuses A note explaining the possible types of bonus scheme, the obligations to disclose directors' bonus arrangements, corporate governance issues relevant to bonuses, and bonus issues on termination of employment. It also deals with equal opportunities issues, including the effect of maternity leave on bonus entitlement. | Practice notes | Maintained |
| 2 | Employee share schemes: loans to employees and directors ... An overview of the application of the Consumer Credit Act 1974 to loans to employees or directors made or arranged by the company in the context of an employee share scheme. | Practice notes | Maintained |
| 3 | National insurance contributions disclosure regime Promoters and in some cases users of certain National insurance contributions (NICs) saving arrangements are obliged to disclose details of those arrangements to HMRC from 1 May 2007. This note sets out the types of arrangements that are caught by those rules, who must disclose and when disclosure must be made. | Practice notes | Maintained |
| 4 | PLC Share Schemes & Incentives jargon buster: types of ... | Practice notes | Maintained |
| 5 | Share appreciation rights (SARs) SARs are incentive arrangements which are similar in economic effect to share options. SARs differ from options as they provide the value equivalent to the gain made on the exercise of a fully-taxable share option without the need for a participant to fund an option exercise price. If a SAR is settled in shares, the company will use fewer shares than under an equivalent option. If a SAR is settled in cash, no shares will be used. | Practice notes | Maintained |
| 6 | Taxation of termination payments An overview of the way in which payments made to employees on termination of their employment are taxed. | Practice notes | Maintained |