UK reward metrics · Incentives & Recognition

Which type of long-term incentive plan is the main one offered?

Source lumi HRBase 98 organisationsFieldwork 2026 H1

42.9%Performance shares

42.9% of organisations in the lumi HR community answered “Performance shares” on types of long-term incentive plans offered (base: 98 UK organisations, 2026 H1).

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

How UK organisations answered

RSUs 4.1% Share options 19.4% Performance shares 42.9% Cash LTIP 29.6% Other 4.1%
Types of long-term incentive plans offered (base: 98 organisations, 2026 H1). Percentages percentages may not sum to 100 because of rounding.
Types of long-term incentive plans offered: share of organisations by answer
AnswerShare of organisations
RSUsrare4.1%
Share optionsrare19.4%
Performance sharescommon42.9%
Cash LTIPalternative29.6%
Otherrare4.1%

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

The primary long-term incentive vehicle offered, spanning equity awards (RSUs, options, performance shares) and cash LTIPs. 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/types-of-long-term-incentive-plans-offered
Last updated 19 September 2026 · Data licence: CC BY 4.0 for the figures in the CSV download.

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