n Without Prejudice - Tread carefully with employee share schemes : tax
|Article Title||Tread carefully with employee share schemes : tax|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Publication Date||Aug 2007|
|Pages||15 - 16|
Employee shares schemes are widely used as a means of attracting and retaining employees within the private sector. The underlying philosophy is that employees with a share in the employer company have a vested interest in the financial performance of the company, which motivates those employees to a higher level of performance and productivity. Numerous companies, both listed and unlisted and across all business sectors, have implemented share schemes in various forms including share options, employee share trusts, deferred delivery schemes and even 'phantom' share schemes.
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