Introduction

The remuneration options available to employers have developed over many years. In fact every year it seems that more schemes are marketed and further loopholes blocked!

Appropriate remuneration strategies will depend on the type of employee involved. For example, there are more alternatives open to the director/shareholder than to employees generally. In this bulletin we focus on owner managers. However, some of the alternatives mentioned will also be appropriate for employees more generally. Creative thinking is often the key.