Employee shareholders

Topic Index
Conditions of employee shareholder status
Resources: employee shareholders


  • The employee shareholder status allows certain employment rights to be exchanged for shares worth at least £2,000, with any gains on the first £50,000 of shares being exempt from capital gains tax (subject to a lifetime limit of £100,000 for any such agreements entered into after 16 March 2016).
  • The first £2,000 of shares will not attract income tax or National Insurance contribution liabilities.
  • This is voluntary for existing employees but new employees could be required to take up a job on these terms.
The full version of this article is available to subscribers only. To read the full article you must sign in.
Or Subscribe
Find out more about subscription