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  • Employee share schemes

    Employee share schemes (ESS) give employees a benefit such as:

    • shares in the company they work for at a discounted price
    • the opportunity to buy shares in the company in the future (this is called a right or option).

    In most cases, employees will be eligible for special tax treatment (known as tax concessions).

    Find out about:

    • ESS basics – if you don’t understand a term we use, look it up here
    • Employers – start here
    • Employees – start here
    • Key ESS changes in detail – changes effective from 1 July 2015 – go straight to these changes
    Last modified: 07 May 2020QC 34343