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单词 Enterprise Management Incentives
释义

Enterprise Management Incentives

Enterprise Management Incentives(EMIs) An approved share option scheme designed to help small high-risk unlisted companies attract and retain key employees. Under the scheme, an employee of a qualifying company (broadly, an independent trading company with fewer than 250 full-time employees and gross assets of no more than £30M) may receive share options of a value up to £250,000 free of tax. On disposal of the shares, he or she is entitled to entrepreneurs’ relief on any capital gain.

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更新时间:2024/11/14 17:36:24