ETASSUM42150 - Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: »Ê¹ÚÌåÓýapp employment requirement: Secondment of employees

An individual employed by one company may be seconded to work full-time for another organisation, but continue to have his or her total remuneration paid by the first company (which invoices the other organisation for the individual’s services). »Ê¹ÚÌåÓýapp individual may be accepted as still employed by the first company for the purposes of eligibility to participate in its Schedule 4 CSOP scheme if:

  • the individual’s service contract is solely with the scheme organiser (or other constituent subsidiary), and
  • any contract to which the other organisation is party is with the “employingâ€� company, not with the individual.