This On Demand was recorded on 10 February 2026.
Employee share ownership plans or schemes are used to attract, retain, and incentivise key employees who play an important role in the employer business’s growth and success. Widely offered schemes can also play their part as a component of remuneration for all employees. But one size does not fit all – a plan needs to be structured to suit the parties and their situation. Further, there are numerous requirements that require attention, such as reporting, and tax.
This On Demand will address the many ins and outs of ‘ESOPs’, including the different types of ESOP, tax and securities law considerations, and the practical steps to establish and administer a plan.
Learning Outcomes
In respect of ‘ESOPs’:
- Consider the reasons why a plan might be put in place or revised – particularly in the current economic climate and employment market.
- Understand the different types of plans typically adopted in Aotearoa New Zealand.
- Learn how plans might differ between start-ups/small private companies and listed companies.
- Become better apprised of the tax and Financial Markets Conduct Act 2013 rules for employee share plans.
- With the benefit of insights, become better equipped to advise on common issues arising under plans.
Who Should Watch?
Commercial lawyers and general practitioners, as well as those who provide
employment law advice, may find this topic of interest. Business owners,
accountants and directors may also benefit by viewing. |
Presenters
Bevan Miles | Partner, Chapman Tripp
Alex Franks | Partner, Chapman Tripp
