Key Employee Engagement Programme | KPMG | IE

Key Employee Engagement Programme (KEEP)


If your business is an SME, the KEEP scheme may provide an opportunity to deliver share based awards with an attractive tax outcome for employees.


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Included in Finance Act 2017 are measures introducing a new share option incentive scheme for key employees of Small and Medium Enterprises (SMEs) which is called the Key Employee Engagement Programme (KEEP).

Capital gains tax treatment will apply to gains on disposal of shares acquired under share options granted by SMEs to key employees where certain conditions are met.

In this article, we look at the new KEEP scheme in detail considering the conditions required to qualify and some of the practical challenges for SMEs in implementing the measures. 


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