This Practice Note provides a summary guide to the key employee share incentives aspects of the Market Abuse Regulation. It considers the key provisions of MAR which are relevant to employee share schemes, and then gives a more detailed consideration of the most important of these, and their likely implications for companies operating employee share plans. This Practice Note also gives additional supporting detail on the practical operation of MAR and provides a detailed focus on the share incentives aspects of the industry-led dealing code, and policy document published by The Chartered Governance Institute (formerly known as ICSA: The Governance Institute), the GC100 and the Quoted Companies Alliance and the Q&As on MAR produced by the City of London Law Society (CLLS) and Law Society Company Law Committees’ Joint Working Parties (Joint Working Parties).