PARTICIPACIJA DELAVCEV PRI DOBIČKU S POUDARKOM NA DAVČNIH OLAJŠAVAH

Kostevšek, Anja

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Title:	PARTICIPACIJA DELAVCEV PRI DOBIČKU S POUDARKOM NA DAVČNIH OLAJŠAVAH
Authors:	ID Kostevšek, Anja (Author) ID Kokotec Novak, Majda (Mentor) More about this mentor...
Files:	UNI_Kostevsek_Anja_2009.pdf (508,47 KB) MD5: 420B53D1865FEA54AC3A513B15EF9A9F PID: 20.500.12556/dkum/5bee804a-ad5e-4b7f-8652-24680a195dc8
Language:	Slovenian
Work type:	Undergraduate thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Zaposleni za opravljanje svojega dela poleg osnovne plače prejemajo tudi različne nagrade. Z zakonom o udeležbi delavcev pri dobičku je bil postavljen zakonski okvir, ki je uredil področje participacije delavcev pri dobičku ali pa v lastništvu podjetij. Delodajalci se lahko odločijo za delitev dobička po dveh shemah, dobiček lahko delijo po denarni ali pa po delniški shemi. Že pred tem je bilo omogočeno delodajalcem, da delijo dobiček delavcem, vendar se zaradi odsotnosti davčnih olajšav na tem področju tega v večini podjetjih niso posluževali. ZUDDob je prinesel novosti tudi pri uveljavljanju davčnih olajšav. Poleg tega zakon postavlja tudi določene omejitve pri izplačilih. ZUDDob je bil sprejet šele leta 2008, zato se je šele nekaj podjetij odločilo za delitev dobička po tem zakonu. Anketa o udeležbi delavcev pri dobičku pa je pokazala, da so slovenski delodajalci zainteresirani za delitev dobička po tem zakonu. Z anketo pa smo tudi ugotovili, kakšen je odnos delodajalcev do omejitev pri izplačilih dobička, do davčnih ugodnosti in izplačevanja bonitet.
Keywords:	Delitev dobička, Zakon o udeležbi delavcev pri dobičku, motivacija zaposlenih, davčne olajšave, analiza udeležbe delavcev pri dobičku v slovenskih podjetjih
Place of publishing:	Maribor
Publisher:	[A. Kostevšek]
Year of publishing:	2009
PID:	20.500.12556/DKUM-11787
UDC:	336.22
COBISS.SI-ID:	10109724
NUK URN:	URN:SI:UM:DK:FBMB1RYD
Publication date in DKUM:	29.01.2010
Views:	2316
Downloads:	228
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	EMPLOYEE PROFIT SHARING WITH EMPHASIS ON TAX RELIEFS
Abstract:	Employees are paid for there work beside theire basic salaries also with different kind of rewards. With The Employees Profit Sharing Act was made the legal framework that organized employee profit sharing and employee share ownership. Employers can decide whether they will share their`s profit on monetary model or share model. Employers were also able to share their profits even before the new Act. But because of the lack of tax reliefs on this field, the employers have not decided to take this option in the action. With The Employees Sharing Act was this made more convenient for employers because of the new tax reliefs. The Act refers also to the limitation on the height of the profit payment. The Employees Sharing Act was accepted in year 2008, because of that only few companies decided to share their`s profit by this Act. Survey on the employee profit sharing in slovenian companies revealed that slovenian employers are in favour of sharing their`s profits with employees. Survey also revealed employers` opinion about the limitation of the profit payment, tax reliefs and employee rewards.
Keywords:	Employee profit sharing, The Employees Profit Sharing Act, employees motivation, tax reliefs, analysis of the employee profit sharing in Slovenian companies

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