The most popular types of Employee Share Plan are summarised below.

Please see our Fact Sheets for more details about individual plans.

Discretionary and Executive Share Plans

The advantage of discretionary plans is that companies have the flexibility to choose the main design features, which individuals will participate and the size of awards granted to each.

  • Share Options

    • Unapproved Share Options
    • Company Share Option Plan (CSOP)
    • Enterprise Management Incentives (EMI)
    • Nil-Cost and Nominal-Cost Options
    • Phantom Options and Share Appreciation Rights (SARs)
    Read More
  • Share Awards

    • Performance Share Plans/LTIPs
    • Deferred Bonuses
    • Restricted Shares
    Read More
  • Other Discretionary Share Plans

    • Joint Share Ownership Plans (JSOPs)
    • Growth Shares
    • Nil and Partly-Paid Shares
    Read More
  • All-Employee Share Plans

    The main types of All-Employee Share Plans operated in the UK are:

    • Share Incentive Plans (SIPs)
    • SAYE or Sharesave Share Option Schemes
    Read More
  • Share Plan Fact Sheets

    View the below link to view our Share Plan Fact Sheets.

    View Fact Sheets
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    Feel free to get in touch with any enquiries you may have, about MM&K or our services – we look forward to hearing from you.


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