Subject to the grandfathering arrangements for pre-1 January 2011 written agreements and the transitional arrangements outlined by Revenue in eBrief 17/11, shares in an employees employer-company or a company that controls the employer-company awarded on or after 1 January 2011, have been brought within the PAYE collection system. They are to be treated in the same way as other perquisites and treated as notional pay at the time the shares are given to the employee.Related posts:Ireland: 2010 Share Scheme Reporting DeadlineKPMG in Australia Releases Newsletter on Taxation of Employee Share Scheme LegislationIreland: Finance Bill 2010