Produced by W2D1 Media. Work with us →
Day One
Day One is proudly presented by Deel ShowsTopic GuidesStartup HistoryAskSponsorsSearch Join the community
← Glossary
Cap Table & Equity

ESS (Employee Share Scheme)

Also: Employee Share Scheme

The Australian framework for giving staff equity, with specific tax rules for startups.

Why it matters

The startup concession can defer tax until a liquidity event — get the structure right early, it's hard to unwind.

Hear it from people who've done it

Get the real-world version of "ESS (Employee Share Scheme)" drawn from hundreds of conversations with founders and investors.

Ask the Network →
Go deeper

Episodes on Hiring & Team

How to Build AI Capability Without Chasing Every New Model — Patrick McQuaid, NGM Group

Building Tech Teams with James MacDonald · 27 July 2026

How to Build AI Capability Without Chasing Every New Model — Patrick McQuaid, NGM Group
Are Your People More Productive — or Just Faster? — Claudia Barriga-Larriviere, Startup Flamingo

Building Tech Teams with James MacDonald · 20 July 2026

Are Your People More Productive — or Just Faster? — Claudia Barriga-Larriviere, Startup Flamingo
John Fry: building Australia's first missile factory in the Hunter

Engineering in the Hunter · 15 July 2026

John Fry: building Australia's first missile factory in the Hunter
All Hiring & Team episodes →
Related terms

Option pool / ESOP

Equity set aside to grant to employees as options, usually 10–15% of the company.

Vesting / cliff

Equity is earned over time (vesting); a cliff is an initial period you must pass before any of it is yours.

← Back to the full glossary

Produced by W2D1 Media

Want a show like this for your fund or company?

We're W2D1 Media — the team behind the Day One Network and Blackbird's Wild Hearts. We turn podcasts into trust, authority and pipeline.

Book a call →
—