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Note:All share awards in employer company (or parent) are free of employer PRSI.

Note:The accounting implications of the alternatives above should be determined before deciding on any particular scheme.

Note:In private companies special considerations arise concerning the issue of shares to employees which will need to be considered e.g. good leaver/ bad leaver provisions and drag provisions in articles of association, possible use of nominee to hold shares etc.

Note:The above is intended as a general summary only, based on tax law and practice as at November 2013.This summary does not constitute tax or legal advice and does not include any specific recommendations.Specific tax and legal advice should be obtained before implementing any particular share scheme. All references to tax assume participants are resident, ordinarily resident and domiciled in Ireland at all relevant times and that share awards relate solely to an Irish employment. Tax law and practice vary over time.