Insights

Workforce Transition Services

Shaping your business

Insights

Attracting overseas talent to Ireland

  

Insights

Employer Job (PRSI) Incentive

A recent Revenue exemption may enable tax savings for the employer.

Insights

PAYE Settlement Agreement

Employment taxes update

Insights

Small benefit exemption

Benefits-in-Kind

Insights

TaxSaver commuter ticket

Benefits-in-Kind

Insights

GlobalAdvantage™

Client access

Insights

Taxation and investment guides and country highlights

Deloitte's tax and business guides for over 150 countries
Banner

Insights

Restricted share plans

The purpose of implementing employee share schemes will often be two fold, with an employer seeking to both incentivise and retain employees.

Restricted share plans

Download the report

Tax advantages of restricted shares

• The taxable value of the shares can be reduced based on the restriction on the shares.

• Growth in the value of the shares following acquisition will be subject to capital gains tax (33%) rather than income tax,USC and PRSI.

• No employer PRSI is payable

More topics

Daryl Hanberry

Tax Partner - Global Employer Services

Colin Forbes

Director - Tax

Sarah Conry

Director - Tax

Jonathan Warnes

Director - Tax

Careers

Life at Deloitte

People make Deloitte one of the best places to work. What’s great about the people? That’s an easy answer. They are exceptional. Each person is unique and valued for that, among the best and brightest in the business, and takes pride in his or her achievements and the success of others.