ESS – The ‘start-up’ concession

by ADLV Law Team | 35 - 334, 35 - Manage and incentivise your team (employment law)

​​What is the ESS ‘start-up’ concession and how do employees qualify for it? If you are receiving shares or share options from your employer, you need to know how and when they will be taxed. This article covers when an employee is eligible for the ESS ‘start-up’ concession to reduce the tax they must pay.​