The UK government has doubled the limits on employee share option plans (CSOP) under a new "EMI2" framework announced in the Autumn Budget 2026, signaling renewed support for workplace share ownership and employee incentives.

The budget overhaul keeps income tax thresholds unchanged while introducing more generous employee benefit rules, though it avoids raising capital gains tax or making reforms to existing share incentive plans (SIP) and Save As You Earn schemes (SAYE). The move aims to encourage companies to broaden share ownership among workers, aligning employee interests with business performance during a period of economic transition. Read the full story →

Today's takeaway: By doubling CSOP limits, the UK is making it easier for workers to own a stake in their companies—a win-win for employee engagement and long-term business alignment.