{"id":1544,"date":"2016-03-04T13:23:38","date_gmt":"2016-03-04T13:23:38","guid":{"rendered":"https:\/\/www.thetaxguys.co.uk\/?p=1544"},"modified":"2023-10-21T11:39:08","modified_gmt":"2023-10-21T10:39:08","slug":"programy-premii-pracowniczych-w-centrum-uwagi","status":"publish","type":"post","link":"https:\/\/www.thetaxguys.co.uk\/pl\/2016\/03\/04\/employee-bonus-schemes-in-the-spotlight\/","title":{"rendered":"Programy premiowania pracownik\u00f3w w centrum uwagi"},"content":{"rendered":"

HMRC have recently published the latest addition to their tax avoidance guidance series, entitled Employee Bonus Schemes: Growth Securities Ownership Plan and other avoidance schemes based on contracts for difference (Spotlight 28). The Spotlight guidance confirms that, in HMRC’s opinion, growth securities ownership plan schemes do not work<\/strong> and any payment made by an employer to an employee on the maturity of the contract for difference should be taxed as employment income and subject to PAYE income tax and National Insurance contributions (NICs).<\/p>\n

[show_more more=”MORE” less=”LESS”]<\/p>\n

Broadly, under this type of arrangement, each employee acquires a contract for difference which entitles the employee to receive a cash payment at a pre-determined date provided a pre-determined hurdle is achieved (often referred to as the ‘upside’). A feature of these avoidance schemes is that on entering the scheme, the employee usually agrees to reimburse the employer for the tax and NIC that HMRC recover from the employer.<\/p>\n

HMRC have confirmed that any employer who has used a contract for difference scheme and wishes to avoid litigation can pay the outstanding tax and employer and employee NIC together with the interest which has arisen upon it.<\/p>\n

For further information, see Spotlight 28 at here<\/a>.<\/p>\n

[\/show_more]<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

HMRC have recently published the latest addition to their tax avoidance guidance series, entitled Employee Bonus Schemes: Growth Securities Ownership Plan and other avoidance schemes based on contracts for difference (Spotlight 28). The Spotlight guidance confirms that, in HMRC’s opinion, growth securities ownership plan schemes do not work and any payment made by an employer to an […]<\/p>\n","protected":false},"author":1,"featured_media":1555,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[3],"tags":[42],"class_list":["post-1544","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financial","tag-employee-bonus-schemes-in-the-spotlight"],"yoast_head":"\nUnderstanding Employee Bonus Schemes: Spotlight on Tax Implication<\/title>\n<meta name=\"description\" content=\"Explore the tax implications of employee bonus schemes in this informative article. Get insights and guidance on navigating bonus schemes effectively with The Tax Guys.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.thetaxguys.co.uk\/pl\/2016\/03\/04\/programy-premii-pracowniczych-w-centrum-uwagi\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Understanding Employee Bonus Schemes: Spotlight on Tax Implication\" \/>\n<meta property=\"og:description\" content=\"Explore the tax implications of employee bonus schemes in this informative article. Get insights and guidance on navigating bonus schemes effectively with The Tax Guys.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.thetaxguys.co.uk\/pl\/2016\/03\/04\/programy-premii-pracowniczych-w-centrum-uwagi\/\" \/>\n<meta property=\"og:site_name\" content=\"The Tax Guys\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/thetaxguys\/\" \/>\n<meta property=\"article:published_time\" content=\"2016-03-04T13:23:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-10-21T10:39:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.thetaxguys.co.uk\/wp-content\/uploads\/2016\/03\/employees.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"thetaxguys\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"thetaxguys\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuta\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/2016\\\/03\\\/04\\\/employee-bonus-schemes-in-the-spotlight\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/2016\\\/03\\\/04\\\/employee-bonus-schemes-in-the-spotlight\\\/\"},\"author\":{\"name\":\"thetaxguys\",\"@id\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/#\\\/schema\\\/person\\\/3d131c4745673842fdefc36863244724\"},\"headline\":\"Employee bonus schemes in the spotlight\",\"datePublished\":\"2016-03-04T13:23:38+00:00\",\"dateModified\":\"2023-10-21T10:39:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/2016\\\/03\\\/04\\\/employee-bonus-schemes-in-the-spotlight\\\/\"},\"wordCount\":215,\"publisher\":{\"@id\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/2016\\\/03\\\/04\\\/employee-bonus-schemes-in-the-spotlight\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/wp-content\\\/uploads\\\/2016\\\/03\\\/employees.jpg\",\"keywords\":[\"Employee bonus schemes in the spotlight\"],\"articleSection\":[\"Financial\"],\"inLanguage\":\"pl-PL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/2016\\\/03\\\/04\\\/employee-bonus-schemes-in-the-spotlight\\\/\",\"url\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/2016\\\/03\\\/04\\\/employee-bonus-schemes-in-the-spotlight\\\/\",\"name\":\"Understanding Employee Bonus Schemes: Spotlight on Tax Implication\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/2016\\\/03\\\/04\\\/employee-bonus-schemes-in-the-spotlight\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/2016\\\/03\\\/04\\\/employee-bonus-schemes-in-the-spotlight\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/wp-content\\\/uploads\\\/2016\\\/03\\\/employees.jpg\",\"datePublished\":\"2016-03-04T13:23:38+00:00\",\"dateModified\":\"2023-10-21T10:39:08+00:00\",\"description\":\"Explore the tax implications of employee bonus schemes in this informative article. Get insights and guidance on navigating bonus schemes effectively with The Tax Guys.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/2016\\\/03\\\/04\\\/employee-bonus-schemes-in-the-spotlight\\\/#breadcrumb\"},\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.thetaxguys.co.uk\\\/2016\\\/03\\\/04\\\/employee-bonus-schemes-in-the-spotlight\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/2016\\\/03\\\/04\\\/employee-bonus-schemes-in-the-spotlight\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/wp-content\\\/uploads\\\/2016\\\/03\\\/employees.jpg\",\"contentUrl\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/wp-content\\\/uploads\\\/2016\\\/03\\\/employees.jpg\",\"width\":1200,\"height\":600,\"caption\":\"employees\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/2016\\\/03\\\/04\\\/employee-bonus-schemes-in-the-spotlight\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Employee bonus schemes in the spotlight\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/#website\",\"url\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/\",\"name\":\"The Tax Guys\",\"description\":\"The Tax Guys\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pl-PL\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/#organization\",\"name\":\"The Tax Guys\",\"url\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/wp-content\\\/uploads\\\/2016\\\/03\\\/changing-live-logo-top.png\",\"contentUrl\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/wp-content\\\/uploads\\\/2016\\\/03\\\/changing-live-logo-top.png\",\"width\":546,\"height\":140,\"caption\":\"The Tax Guys\"},\"image\":{\"@id\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/thetaxguys\\\/\",\"https:\\\/\\\/www.instagram.com\\\/thetaxguysltd\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/the-tax-guys\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.thetaxguys.co.uk\\\/#\\\/schema\\\/person\\\/3d131c4745673842fdefc36863244724\",\"name\":\"thetaxguys\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0d1e11d309d4505785c55bf93a625c93b232b1cb776e0d9f3a3d254dc74fdf00?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0d1e11d309d4505785c55bf93a625c93b232b1cb776e0d9f3a3d254dc74fdf00?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0d1e11d309d4505785c55bf93a625c93b232b1cb776e0d9f3a3d254dc74fdf00?s=96&d=mm&r=g\",\"caption\":\"thetaxguys\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Zrozumienie program\u00f3w premii pracowniczych: W centrum uwagi implikacje podatkowe","description":"Zapoznaj si\u0119 z konsekwencjami podatkowymi program\u00f3w premiowych dla pracownik\u00f3w w tym artykule informacyjnym. Uzyskaj wgl\u0105d i wskaz\u00f3wki dotycz\u0105ce skutecznego poruszania si\u0119 po programach premiowych z The Tax Guys.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.thetaxguys.co.uk\/pl\/2016\/03\/04\/programy-premii-pracowniczych-w-centrum-uwagi\/","og_locale":"pl_PL","og_type":"article","og_title":"Understanding Employee Bonus Schemes: Spotlight on Tax Implication","og_description":"Explore the tax implications of employee bonus schemes in this informative article. Get insights and guidance on navigating bonus schemes effectively with The Tax Guys.","og_url":"https:\/\/www.thetaxguys.co.uk\/pl\/2016\/03\/04\/programy-premii-pracowniczych-w-centrum-uwagi\/","og_site_name":"The Tax Guys","article_publisher":"https:\/\/www.facebook.com\/thetaxguys\/","article_published_time":"2016-03-04T13:23:38+00:00","article_modified_time":"2023-10-21T10:39:08+00:00","og_image":[{"width":1200,"height":600,"url":"https:\/\/www.thetaxguys.co.uk\/wp-content\/uploads\/2016\/03\/employees.jpg","type":"image\/jpeg"}],"author":"thetaxguys","twitter_card":"summary_large_image","twitter_misc":{"Napisane przez":"thetaxguys","Szacowany czas czytania":"1 minuta"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.thetaxguys.co.uk\/2016\/03\/04\/employee-bonus-schemes-in-the-spotlight\/#article","isPartOf":{"@id":"https:\/\/www.thetaxguys.co.uk\/2016\/03\/04\/employee-bonus-schemes-in-the-spotlight\/"},"author":{"name":"thetaxguys","@id":"https:\/\/www.thetaxguys.co.uk\/#\/schema\/person\/3d131c4745673842fdefc36863244724"},"headline":"Employee bonus schemes in the spotlight","datePublished":"2016-03-04T13:23:38+00:00","dateModified":"2023-10-21T10:39:08+00:00","mainEntityOfPage":{"@id":"https:\/\/www.thetaxguys.co.uk\/2016\/03\/04\/employee-bonus-schemes-in-the-spotlight\/"},"wordCount":215,"publisher":{"@id":"https:\/\/www.thetaxguys.co.uk\/#organization"},"image":{"@id":"https:\/\/www.thetaxguys.co.uk\/2016\/03\/04\/employee-bonus-schemes-in-the-spotlight\/#primaryimage"},"thumbnailUrl":"https:\/\/www.thetaxguys.co.uk\/wp-content\/uploads\/2016\/03\/employees.jpg","keywords":["Employee bonus schemes in the spotlight"],"articleSection":["Financial"],"inLanguage":"pl-PL"},{"@type":"WebPage","@id":"https:\/\/www.thetaxguys.co.uk\/2016\/03\/04\/employee-bonus-schemes-in-the-spotlight\/","url":"https:\/\/www.thetaxguys.co.uk\/2016\/03\/04\/employee-bonus-schemes-in-the-spotlight\/","name":"Zrozumienie program\u00f3w premii pracowniczych: W centrum uwagi implikacje podatkowe","isPartOf":{"@id":"https:\/\/www.thetaxguys.co.uk\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.thetaxguys.co.uk\/2016\/03\/04\/employee-bonus-schemes-in-the-spotlight\/#primaryimage"},"image":{"@id":"https:\/\/www.thetaxguys.co.uk\/2016\/03\/04\/employee-bonus-schemes-in-the-spotlight\/#primaryimage"},"thumbnailUrl":"https:\/\/www.thetaxguys.co.uk\/wp-content\/uploads\/2016\/03\/employees.jpg","datePublished":"2016-03-04T13:23:38+00:00","dateModified":"2023-10-21T10:39:08+00:00","description":"Zapoznaj si\u0119 z konsekwencjami podatkowymi program\u00f3w premiowych dla pracownik\u00f3w w tym artykule informacyjnym. Uzyskaj wgl\u0105d i wskaz\u00f3wki dotycz\u0105ce skutecznego poruszania si\u0119 po programach premiowych z The Tax Guys.","breadcrumb":{"@id":"https:\/\/www.thetaxguys.co.uk\/2016\/03\/04\/employee-bonus-schemes-in-the-spotlight\/#breadcrumb"},"inLanguage":"pl-PL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.thetaxguys.co.uk\/2016\/03\/04\/employee-bonus-schemes-in-the-spotlight\/"]}]},{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/www.thetaxguys.co.uk\/2016\/03\/04\/employee-bonus-schemes-in-the-spotlight\/#primaryimage","url":"https:\/\/www.thetaxguys.co.uk\/wp-content\/uploads\/2016\/03\/employees.jpg","contentUrl":"https:\/\/www.thetaxguys.co.uk\/wp-content\/uploads\/2016\/03\/employees.jpg","width":1200,"height":600,"caption":"employees"},{"@type":"BreadcrumbList","@id":"https:\/\/www.thetaxguys.co.uk\/2016\/03\/04\/employee-bonus-schemes-in-the-spotlight\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.thetaxguys.co.uk\/"},{"@type":"ListItem","position":2,"name":"Employee bonus schemes in the spotlight"}]},{"@type":"WebSite","@id":"https:\/\/www.thetaxguys.co.uk\/#website","url":"https:\/\/www.thetaxguys.co.uk\/","name":"The Tax Guys","description":"The Tax Guys","publisher":{"@id":"https:\/\/www.thetaxguys.co.uk\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.thetaxguys.co.uk\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pl-PL"},{"@type":"Organization","@id":"https:\/\/www.thetaxguys.co.uk\/#organization","name":"The Tax Guys","url":"https:\/\/www.thetaxguys.co.uk\/","logo":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/www.thetaxguys.co.uk\/#\/schema\/logo\/image\/","url":"https:\/\/www.thetaxguys.co.uk\/wp-content\/uploads\/2016\/03\/changing-live-logo-top.png","contentUrl":"https:\/\/www.thetaxguys.co.uk\/wp-content\/uploads\/2016\/03\/changing-live-logo-top.png","width":546,"height":140,"caption":"The Tax Guys"},"image":{"@id":"https:\/\/www.thetaxguys.co.uk\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/thetaxguys\/","https:\/\/www.instagram.com\/thetaxguysltd\/","https:\/\/www.linkedin.com\/company\/the-tax-guys\/"]},{"@type":"Person","@id":"https:\/\/www.thetaxguys.co.uk\/#\/schema\/person\/3d131c4745673842fdefc36863244724","name":"thetaxguys","image":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/secure.gravatar.com\/avatar\/0d1e11d309d4505785c55bf93a625c93b232b1cb776e0d9f3a3d254dc74fdf00?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0d1e11d309d4505785c55bf93a625c93b232b1cb776e0d9f3a3d254dc74fdf00?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0d1e11d309d4505785c55bf93a625c93b232b1cb776e0d9f3a3d254dc74fdf00?s=96&d=mm&r=g","caption":"thetaxguys"}}]}},"_links":{"self":[{"href":"https:\/\/www.thetaxguys.co.uk\/pl\/wp-json\/wp\/v2\/posts\/1544","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thetaxguys.co.uk\/pl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.thetaxguys.co.uk\/pl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.thetaxguys.co.uk\/pl\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thetaxguys.co.uk\/pl\/wp-json\/wp\/v2\/comments?post=1544"}],"version-history":[{"count":1,"href":"https:\/\/www.thetaxguys.co.uk\/pl\/wp-json\/wp\/v2\/posts\/1544\/revisions"}],"predecessor-version":[{"id":4953,"href":"https:\/\/www.thetaxguys.co.uk\/pl\/wp-json\/wp\/v2\/posts\/1544\/revisions\/4953"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.thetaxguys.co.uk\/pl\/wp-json\/wp\/v2\/media\/1555"}],"wp:attachment":[{"href":"https:\/\/www.thetaxguys.co.uk\/pl\/wp-json\/wp\/v2\/media?parent=1544"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.thetaxguys.co.uk\/pl\/wp-json\/wp\/v2\/categories?post=1544"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.thetaxguys.co.uk\/pl\/wp-json\/wp\/v2\/tags?post=1544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}