An ideal way of maximising the involvement of executives and employees is the use of stock options, which are taxable upon grant (rather than exercise) on a lump-sum basis.
Apart from stock options, there are a number of other employee-related R&D tax incentives (see question "Are there any tax incentives available to R&D companies and, if so, how can I benefit from them?").
Another way of remunerating or rewarding employees is the use of fringe benefits (company car, mobile phone, tablet computer, luncheon vouchers, etc), which are often taxed on a lump-sum basis and subject to reduced employer's social security
contributions. Please note that a tax ruling is frequently sought in these cases.
Finally, (pension and hospitalisation) insurance plans are also frequently used, as they allow substantial savings on employer's social security contributions whilst offering short- and long-term benefits to employees.