Enterprise Management Incentives (“EMI”)

Enterprise Management Incentives (“EMI”)

Enterprise Management Incentives (EMI) are tax-advantaged share options designed to help smaller companies to recruit, retain and incentivise employees.

EMI options may only be granted over shares in an independent trading company whose gross assets do not exceed £120 million and which has fewer than 500 employees.

The company can select which employees will be granted options and the size of award to be made to each individual, up to a maximum of £250,000 per person.

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