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ARTICLE · 14 APRIL 2025

Employment Incentives Comparative Guide

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Employment Incentives Comparative Guide for the jurisdiction of United Kingdom, check out our comparative guides section to compare across multiple countries

United KingdomEmployment and HR
Rasmus Berglund
Rasmus Berglund
Robert Collard
Robert Collard

1. Legal and enforcement framework

1.1 Which legislative and regulatory provisions govern employee share plans in your jurisdiction?

The main legislative and regulatory provisions governing employee share plans in the United Kingdom are as follows:

  • The Companies Act 2006, together with the body of case law relating to company law, sets out the legal framework around the creation, issue and transfer of shares and other matters relevant to share plans, including, for companies whose shares are listed on regulated markets, a regime requiring shareholder approval for directors' remuneration.
  • The Employment Rights Act 1996 and the Equality Act 2010, together with the body of case law relating to employment law, impact on the way in which employee share plans can be operated (see question 9).

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