Key Employee Engagement Programme

Tax relief for employees of small and medium enterprises The Key Employee Engagement Programme (KEEP) can help your business attract and retain key employees by allowing you to provide them with tax advantaged share based remuneration. Who is it for? KEEP helps micro, small and medium enterprises attract key employees by enabling the enterprise to offer employees share options with preferential tax treatment. Most trading activities are eligible for the scheme but certain professional services and financial activities are excluded. You may be eligible if: Your company is an unquoted micro, small or medium enterprise You are carrying out a qualifying trade The scheme is also available to companies that belong to larger group structures provided they are part of a qualifying group. Eligibility is subject to terms and conditions which can be found on the Revenue website here. Type of support: Tax Incentives & Reliefs