Insights

Key Employee Engagement Programme (KEEP)

The Key Employee Engagement Programme (KEEP) is a tax-efficient share option scheme. It is aimed at helping Irish companies attract, retain, and motivate talented employees. KEEP provides eligible employees with share options. This allows them to participate in the company’s growth while reducing tax liabilities. It offers a tax-efficient means of rewarding team members without requiring significant immediate cash flow. As a trusted business advisory service provider, we offer insights and support to help you make the most of KEEP.

 

Benefits of the Key Engagement Programme KEEP for Employers and Employees

KEEP has been introduced as an alternative to traditional cash bonuses. It provides a range of benefits to both employees and employers. By offering share options instead of cash, employers can reward top performers while maintaining cash flow for reinvestment in the business. This aligns employees’ interests with the company’s long-term growth. It is a key component of employee engagement strategies focused on retention and motivation.

KEEP is an attractive benefit for employees as it offers tax advantages over other types of bonuses or remuneration. When the option is exercised, capital gains tax (CGT) is typically payable upon the sale of shares. This differs from income tax on the initial award, making KEEP an efficient way to earn a financial stake in the company’s success.

 

How the Key Employee Engagement Programme (KEEP) Works

Under the Key Employee Engagement Programme (KEEP), eligible companies grant share options to employees at a set price. This allows employees to buy shares at a later date. Options granted under KEEP are exempt from income tax when exercised. This means employees only pay CGT on the gain when they eventually sell the shares.

To qualify, both the company and the employee must meet certain conditions. These include limits on the total market value of share options granted. For companies, there is a maximum value of options that can be granted. This depends on the company’s size and the duration of the scheme. For employees, the KEEP scheme sets a cap on the annual market value of options granted. This ensures that tax benefits are focused on key contributors in smaller companies.

For further details on eligibility and tax considerations, the Revenue’s guidelines on KEEP offer a detailed overview.

Key Employee Engagement Programme (KEEP)

Implementing KEEP as Part of Your Employee Engagement Strategy

Adding KEEP to your employee engagement strategy can boost motivation. It aligns employee interests with the company’s goals. Many companies now use KEEP as a core part of their compensation and retention packages. They often pair it with an employee engagement survey to measure its impact on morale and loyalty.

By implementing KEEP, companies offer a unique opportunity for employees to benefit from their hard work. Engaged employees who have a stake in their company are more likely to stay, perform better, and take a vested interest in the company’s success.

 

Key Employee Engagement Programme Ireland: Challenges and Considerations

Although KEEP offers significant benefits, it requires careful implementation. Setting up KEEP involves following regulations and managing share value limits. It is important to understand the tax implications as well. Consulting with professionals familiar with KEEP can simplify the setup process. They can also help tailor the scheme to meet a company’s specific needs.

The Key Employee Engagement Programme (KEEP) provides Irish companies with a strategic way to motivate and retain talented employees. It offers tax-efficient share options that align with long-term goals. Integrating KEEP into an employee engagement plan helps companies strengthen loyalty and drive performance. This approach also supports overall growth.

Our team of business advisory experts are here to guide you, ensuring you can leverage this valuable programme. Visit our website to learn more about our services and how we can support your business success.

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