Given the competitive labour market in Ireland, where talent is highly mobile and employee expectations are changing, share-based remuneration (SBR) can be a tax-efficient mechanism for employers to attract and retain employees. It has become a key element of remuneration packages provided by employers from many Small and Medium Enterprises (SMEs) and large multinationals. In 2020, the total value received by employees in the State across all share schemes exceeded €1.4 billion.[1]
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