Employee share schemes (ESS)

What

Arrangement to issue or transfer company shares to a person who will be, is or has been an employee of the Company or Group

Who

Employee, associate of employee, shareholder-employee, director receiving PAYE income payment (includes schedular payments)

You can provide benefits to employees in the form of an employee share scheme (ESS).

Pages in this section

Employee share scheme (ESS) rules The current rules have applied since 29 September 2018 to benefits provided under an ESS. However, as an ESS is often a long-term arrangement, there are transitional rules for ESSs that existed before 29 September 2018.
Paying tax on employee share scheme (ESS) benefits An ESS is an arrangement involving the supply of shares from a company to an employee. A benefit exists when shares are provided for free or below market value.
Filing employment information about employee share scheme (ESS) benefits Find out what you need to file on your employment information for your employee's share scheme.

Ngā painga kaupapa hea ā-kaimahi Employee share schemes (ESS)