Enterprise Management Incentive (EMI) Scheme

The EMI scheme is an option based scheme and is specifically aimed at the smaller 'higher risk' trading company.

EMI options are particularly attractive for small or start-up companies that may opt for EMI options when cash is tight to remain a competitive employer against larger companies for key employees.

The scheme allows employers to grant share options to key employees in a tax efficient way, as a reward for their efforts, loyalty, and/or to retain and incentivise key employees.

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