What kind of payments can Agreements cover?
A. The following list identifies which kind of payments are suitable for employers to ask their employees to pay the employers NICs: • Options over securities (this includes qualifying share options for the purposes of Enterprise Management Incentives in case of a disqualifying event occurring). • The early exercise of options over shares granted under a CSOP. • All cash cancellation payments made to give up the security option or restricted and convertible securities. • Conditional awards (Long Term Incentive Plans – LTIPs). • Post-acquisition chargeable events applying to awards of restricted securities, and • Post-acquisition chargeable events applying to awards in convertible securities.
