Brendan Burgess
Founder
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Key Employee Engagement Programme (KEEP)
A share-based remuneration incentive to facilitate the use of share-based remuneration by unquoted SME companies to attract key employees. Gains arising to employees on the exercise of KEEP share options will be liable to Capital Gains
Tax on disposal of the shares, in place of the current liability to income tax, USC and PRSI on exercise. This incentive is available for qualifying share options granted between 1 January 2018 and 31 December 2023.
Three separate measures:
to increase the ceiling on maximum annual marketvalue of shares that may be awarded to equal the amount of the salary (up from 50%);
to replace the three-year limit with a lifetime limit; and
to increase the quantum of share options that can be
granted under the scheme from €250,000 to €300,000
A share-based remuneration incentive to facilitate the use of share-based remuneration by unquoted SME companies to attract key employees. Gains arising to employees on the exercise of KEEP share options will be liable to Capital Gains
Tax on disposal of the shares, in place of the current liability to income tax, USC and PRSI on exercise. This incentive is available for qualifying share options granted between 1 January 2018 and 31 December 2023.
Three separate measures:
to increase the ceiling on maximum annual marketvalue of shares that may be awarded to equal the amount of the salary (up from 50%);
to replace the three-year limit with a lifetime limit; and
to increase the quantum of share options that can be
granted under the scheme from €250,000 to €300,000
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