GEO INSIGHTS

Reminder on UK employee share plan registration, ERS annual returns and EMI option notifications.

Programme granting employees rights to receive shares free of charge after a three-year earning period.

Proposal to alter limits on new shares issued under SATS share plans and employee option arrangements.

Verallia – Strong participation in its 10th employee share offering, with almost half of employees worldwide having become shareholders over the past decade.

Employer tax and reporting update relevant to payroll, benefits and employment-related securities administration.

Prospectus covering an employee offering alongside the company's Oslo listing.

Details Worldline's 2026 employee shareholding offer, subscription terms and international participation.

Employee Ownership Trusts (EOTs) enable business owners to sell their company to employees without staff funding the purchase themselves. A trust acquires the business on employees' behalf and repays the former owner over time using future profits. EOTs can preserve jobs, boost employee engagement and support succession planning, although sellers accept delayed payments and ongoing financial risk.

An  update on UK executive remuneration and employee share plans, covering EMI, CSOP, Employee Ownership Trusts (EOTs), PISCES-related share transactions, Employment Related Securities (ERS) reporting, and key legal and tax developments affecting the design, operation and governance of employee share plans