What incentive allows employees to receive or purchase shares in their company at a discount?

The correct answer is the Employee Share Ownership Scheme. This incentive specifically allows employees to acquire shares in their company, often at a discounted price or with favorable terms. The primary purpose of such schemes is to align the interests of employees with those of shareholders, promoting a sense of ownership and motivating employees to contribute positively to the company's performance. When employees have a stake in the company's success, they may be more engaged and committed to their work.

Profit Sharing Plans typically involve distributing a portion of the company's profits among employees but do not necessarily involve share acquisition or discounts on shares. Bonus Schemes usually involve monetary rewards based on performance metrics and do not include the purchase of company shares. Pension Plans, on the other hand, are retirement savings plans, which may include company contributions but are not focused on share acquisition or discounts.

Thus, the Employee Share Ownership Scheme stands out as the most appropriate incentive for enabling employees to purchase shares in their company at reduced rates.