Key Employee Engagement Programme (KEEP) - employee share option scheme for small businesse

In Budget 2018, the Minister for Finance announced a new scheme called KEEP, an incentive to facilitate the use of share-based remuneration by unquoted SMEs to attract and retain key employees. This article provides details of the scheme that may be of interest to members and calculations of the tax liability arising pre- and post-KEEP for a sample scenario. ...

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