Employee shareholders

Topic Index
Overview
Conditions of employee shareholder status
Resources: employee shareholders

Overview


  • 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.
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