Enterprise Management Incentives
Enterprise Management Incentives (EMI) option plans are tax-advantaged share options. They provide the option-holder with the opportunity to acquire shares in their employer at an agreed exercise price.
The employer has discretion as to which employees may participate and also the terms applying to each individual. An employer can grant share options worth up to £250,000 (at the date of grant) for each selected employee and up to £3 million for all employees.
To find out more about these incentive options download a copy of our Focus On sheet by clicking on the link below.