UK Startup PayrollEmployee Equity

UK Employee Share Schemes: £3K/Employee Tax Relief (Most Startups Miss It)

20 February 2026·Updated Mar 2026·5 min read·GuideIntermediate
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Key Takeaways

Startup grants employee £3K in shares. Employee pays no income tax (vs. £600 tax if paid as bonus). Company saves NIC on the amount (12% × £3K = £360). Total saving: £960 per employee per year. 10-person team = £9,600 annual tax savings.

    The EMIS Scheme#

    Employee Management Incentive Scheme (EMIS) allows up to £3K/employee/year in tax-free shares. Conditions: (1) Startup or growing company. (2) Share value <£30. (3) <50 employees (usually). Rare startups use it.

    Tax Benefit#

    Employee: No income tax on up to £3K shares. Company: Avoids NIC (12% + employee 8% = 20% total). Vs. cash bonus, share grants save 20% payroll tax.

    💡 Key Insight

    Tracks employee share grants, calculates tax savings, generates compliance reports for HMRC.

    AskBiz EMIS Administration#

    Tracks employee share grants, calculates tax savings, generates compliance reports for HMRC.

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    📊 By The Numbers
    £3K£30.12%8%20%
    Key Takeaways
    • Startup grants employee £3K in shares.
    • Employee pays no income tax (vs.
    • £600 tax if paid as bonus).
    AskBiz Editorial Team
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