This Practice Note looks at which employees are eligible to participate in an award under a share incentive plan (SIP), as well as which employees must be invited to participate in any award under a SIP. It considers the detail of the all-employee participation requirement that applies to a SIP, the prohibition of preferential treatment for directors and higher-paid employees, and examines the specifics of the rules governing eligibility of employees to participate, including the timing of eligibility, employment in a jointly-owned company, and qualifying minimum periods of employment. This Practice Note is written in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard LLP.