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Shares for employees

Shares offer an additional way to reward your employees, in addition to their basic pay. There are different employee share schemes:

Further information about employment related shares can be found in the Additional incomes section.

Related forms
- Form RSS1Return of Share Options and other rights. This form is only compatible with Windows Operating Systems.
- Form ESOT1Return of Information of an Approved Employee Share Ownership Trust (Paragraph 3(5) Schedule 12 TCA 1997) for the period ending 31 December 2020
  2019 (PDF, 168KB) 2018 (PDF, 158KB) 2017 (PDF, 151KB) 2016 (PDF, 145KB) Hide older version
  Older versions of this file
- Form ESS1Return of Information by the Trustee of an Approved Profit Sharing Scheme form. This form is only compatible with Windows Operating Systems.
- Form ESS1 (2018)Return of Information by the Trustees of an Approved Profit Sharing Scheme (Section 510(8) TCA 1997) for the period ended 31 December 2018
  2017 (PDF, 188KB) 2016 (PDF, 188KB) 2015 (PDF, 187KB) 2014 (PDF, 267KB) Hide older version
  Older versions of this file
- Form SRSO1Return of Information of an Approved Savings Related Share Option Scheme (Paragraph 6A Schedule 12A TCA 1997) for the period ended 31 December 2020
  2019 (PDF, 172KB) 2018 (PDF, 179KB) 2017 (PDF, 156KB) 2016 (PDF, 157KB) 2015 (PDF, 156KB) Hide older version
  Older versions of this file
- Form KEEP1Return of KEEP options and other rights
Further guidance
- Part 42-04-35Employers' Guide to PAYE. This guide remains applicable up to and including 31 December 2018.
- Part 42-04-35AThe Employers' Guide to PAYE with effect from January 2019

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