UK reward metrics · Incentives & Recognition

Do UK organisations operate discretionary tax-advantaged option plans (EMI or CSOP)?

Source lumi HRBase 184 organisationsFieldwork 2026 H1

78.8%Neither

78.8% of organisations in the lumi HR community answered “Neither” on eMI or CSOP option plans operated (base: 184 UK organisations, 2026 H1).

Figures describe organisations in the lumi HR community, not a random sample of UK employers.

How UK organisations answered

EMI 2.7% CSOP 18.5% Both 0% Neither 78.8%
EMI or CSOP option plans operated (base: 184 organisations, 2026 H1). Percentages percentages may not sum to 100 because of rounding.
EMI or CSOP option plans operated: share of organisations by answer
AnswerShare of organisations
EMIrare2.7%
CSOPrare18.5%
Bothrare0%
Neithercommon78.8%

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

Captures which discretionary tax-advantaged share option plans are operated — EMI, CSOP, both, or neither. See the methodology for how the base is built, how not-applicable answers are handled, the public floor, and which organisations are excluded.

Cite this figure
Source: lumi HR, UK Reward Metrics, September 2026, lumihr.co.uk/metrics/emi-or-csop-option-plans-operated
Last updated 19 September 2026 · Data licence: CC BY 4.0 for the figures in the CSV download.

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