by Robert Scallon
Employees can avail of certain share options from their company that may be exempt from income tax.
There are 3 main ways in which an employee can benefit from shares in the company:
• Approved Profit-Sharing Schemes
• Share Options
• Key Employee Engagement Programme (KEEP)
Generally, gains arising from various share schemes are subject to the Universal Social Charge (USC) and
Pay Related Social Insurance (PRSI). Gains from share options on the KEEP programme are instead subject
to Capital Gains Tax.
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