38.1%Shares/equity deferral
38.1% of organisations in the lumi HR community answered “Shares/equity deferral” on bonus deferral period and vehicle (base: 63 UK organisations, 2026 H1).
Figures describe organisations in the lumi HR community, not a random sample of UK employers.
How UK organisations answered
| Answer | Share of organisations |
|---|---|
| No deferral — bonus paid in fullrare | 0% |
| 1yr cashalternative | 31.7% |
| Multi-year cashalternative | 30.2% |
| Shares/equity deferralcommon | 38.1% |
Common, alternative and rare describe how each answer sits against the community: the most chosen answer is common; an answer chosen by fewer than one in five organisations is rare.
Definition
For bonuses that are deferred, the usual deferral length and form, from one-year cash through multi-year cash to shares or equity. See the methodology for how the base is built, how not-applicable answers are handled, the public floor, and which organisations are excluded.
Source: lumi HR, UK Reward Metrics, September 2026, lumihr.co.uk/metrics/bonus-deferral-period-and-vehicleLast updated 19 September 2026 · Data licence: CC BY 4.0 for the figures in the CSV download.
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