An Enterprise Management Incentive (“EMI”) scheme is an approved employee share scheme that is available to most trading companies, allowing employers to grant share options to key employee's tax efficiently, as a reward for their efforts within the business and/or to retain and incentivise key staff.

How does EMI scheme work?

EMI stands for Enterprise Management Incentive scheme. An EMI scheme is a type of tax-advantaged employee share scheme. EMI share incentive schemes allow employers to issue share options (the right to acquire shares in a company) to key employees, incentivising them to work hard and make the business a success.

What does EMI scheme mean?

In brief: EMI stands for Enterprise Management Incentive. This is a share option scheme backed by HMRC in the UK, designed for employees or directors working for more than 25 hours per week (75% of their time) in a business.