The latest HMRC Employee Share Scheme (ESS) reinforces what many of us already know: employee share plans are a significant benefit offered by companies to their UK employees.

Computershare manages employee share schemes for hundreds of companies across the UK, and more than 1,500 around the world. We’re excited to share the HMRC annual statistics report – and we’ll share findings as we continue to review this data alongside the data we manage for our clients.

This data can help support informed discussion around share plan strategy and employee ownership. For organisations interested in exploring how these findings relate to their own share plans, whether enhancing an existing plan or considering a new one, we welcome the opportunity to connect and share perspectives.

According to HM Revenue & Customer (HMRC), more than 20,000 UK companies operated a tax-advantaged employee share scheme during the 2025 tax year, representing continued year-on-year growth in adoption of 1.4%. The figures demonstrate that employee ownership remains firmly embedded in how organisations reward employees and support long-term business objectives.

Employee share plans continue to deliver significant value

The report estimates that employees received approximately £1.23 billion in Income Tax and National Insurance contribution relief through tax-advantaged employee share plans during 2025. This included:

  • Check circle icon£790 million in Income Tax relief
  • Check circle icon£440 million in National Insurance contribution relief

Among the UK's all-employee share plans:

  • Check circle iconShare Incentive Plans (SIP) generated an estimated £470 million in combined tax relief, making them the largest contributor to employee tax savings.
  • Check circle iconSave As You Earn (SAYE) plans delivered an estimated £370 million in combined tax relief, continuing to provide substantial value to participants.

These figures highlight the meaningful financial benefits that share plans can provide while giving employees a direct stake in the success of their organisation.

Broad-based employee ownership remains strong

The latest statistics also demonstrate the continued importance of broad-based share ownership in the UK.

SAYE and SIP remain key mechanisms for extending ownership opportunities across a wider employee population, helping organisations create a stronger connection between individual contribution and company performance.

As businesses continue to compete for talent and strengthen their employee value proposition, employee share plans remain a powerful way to recognise contribution, support employee engagement and encourage a culture of shared success.

Turning share plan participation into business impact

While tax advantages remain an important feature of employee share plans, the most successful programmes achieve much more than financial outcomes.

When designed and communicated effectively, employee share plans can help organisations:

  • Check circle iconStrengthen employee engagement
  • Check circle iconFoster a sense of ownership
  • Check circle iconSupport retention objectives
  • Check circle iconReinforce company culture
  • Check circle iconAlign employees with long-term business performance

The continued growth in adoption reported by HMRC suggests that organisations continue to see employee ownership as a valuable component of a modern reward strategy.

How Computershare can help

At Computershare, we help organisations design, implement and manage employee share plans that deliver value for both employees and employers.

From supporting all-employee schemes such as SAYE and SIP through to enhancing participant communications and engagement, our focus is on helping clients maximise participation, improve employee understanding and achieve their strategic objectives.

Engage, motivate and align employees to your corporate goals

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