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Title:UDELEŽBA DELAVCEV PRI DOBIČKU
Authors:ID Gornik, Klemen (Author)
ID Kocbek, Marijan (Mentor) More about this mentor... New window
ID Samec Berghaus, Nataša (Comentor)
Files:.pdf UNI_Gornik_Klemen_2010.pdf (384,08 KB)
MD5: 7CFBD024E67981444CAD43DAFC494E4C
PID: 20.500.12556/dkum/0e731e33-1e61-46b0-975e-ea989de322bd
 
Language:Slovenian
Work type:Undergraduate thesis
Organization:PF - Faculty of Law
Abstract:V diplomski nalogi sem predstavil institut udeležbe delavcev pri dobičku družbe, predvsem z vidika statusnopravne, delovnopravne in davčne zakonodaje. Osrednji predmet mojega diplomskega dela je bila analiza Zakona o udeležbi delavcev pri dobičku (ZUDDob). Udeležba delavcev pri dobičku pomeni, da se del dobička, ki ga gospodarska družba ustvari razdeli tudi med delavce družbe. Udeležbo delavcev pri dobičku ureja poleg ZUDDob tudi Zakon o gospodarskih družbah (ZGD-1) ter Zakon o delovnih razmerjih (ZDR). ZUDDob ureja udeležbo delavcev pri dobičku družbe in udeležbo v lastništvu družbe, pogodbo o udeležbi in postopek za njeno sklenitev, denarno in delniško shemo ter olajšave pri davkih in prispevkih za socialno varnost. Pri tem pa ZUDDob navaja temeljna načela: prostovoljnost, neprenosljivost, enakost, prepoved posega v že pridobljene pravice ter načelo skrbnosti. ZUDDob prav tako določa posamezne omejitvi v zvezi z uresničevanjem finančne participacije delavcev v gospodarskih družbah, in sicer glede področja uporabe zakona, višine udeležbe pri dobičku ter izbire sheme udeležbe pri dobičku. ZUDDob kot pogoj za udeležbo delavcev pri dobičku določa sklenitev pogodbe o udeležbi delavcev pri dobičku, ki jo sklene gospodarska družba in delavci, preko pooblaščenih zastopnikov. Kot dobiček se šteje čisti poslovni izid (čisti dobiček) poslovnega leta. V skladu z ZUDDob delavcu pripada pripadajoči znesek dobička v denarju (denarna shema) ali v delnicah (delniška shema). Delavci pridobijo pravico do izplačila pripadajočega zneska dobička z dnem sprejetja sklepa o potrditvi letnega poročila. Pogodbo, ki ustreza zakonsko določenim merilom, mora minister oziroma ministrica pristojna za gospodarstvo odobriti. S tem pridobi družba pravico do vpisa v poseben register. To pa je podlaga za pridobitev davčnih olajšav. Delavec lahko uveljavlja tudi do 100% davčno olajšavo, v primeru, da zahteva izplačilo pripadajočega zneska dobička v roku treh let od sprejetja letnega poročila. Enako lahko na drugi strani takšne olajšave uveljavlja tudi družba.
Keywords:KLJUČNE BESEDE: udeležba delavcev pri dobičku, pogodba o udeležbi delavcev pri dobičku, denarna shema, delniška shema, davčne olajšave
Place of publishing:Maribor
Publisher:[K. Gornik]
Year of publishing:2010
PID:20.500.12556/DKUM-13378 New window
UDC:34(043.2)
COBISS.SI-ID:4045611 New window
NUK URN:URN:SI:UM:DK:6AZTXOFR
Publication date in DKUM:22.03.2010
Views:4129
Downloads:442
Metadata:XML DC-XML DC-RDF
Categories:PF
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Secondary language

Language:English
Title:EMPLOYEES PARTICIPATION IN PROFITS
Abstract:In this thesis I present the institute of employees’ participation in profits, especially with regard of corporate, labor and tax legislation. The central subject of my thesis is an analysis of Employees participation in profit sharing Act (ZUDDob). Employees’ participation in profits means that part of the profit which the company creates is split between workers of company. Employees’ participation in profits is regulated with ZUDDob and with the Companies Act (ZGD-1) and the Employment Relationship Act (ZDR). ZUDDob regulate the participation of workers in profits of the company and employee share ownership, agreement on employee participation in profits and procedure for its conclusion, cash and share based profit-sharing scheme, relief on tax and social security contributions. ZUDDob states the basic principles: principle of optionality, principle of non-transferability, principle of equality, the prohibition of intervention in establish rights and the principle of care. ZUDDob also specify a restriction on the implementation of financial participation of workers in companies, scope of the Act, the amount of participation in profits and the selection of the scheme. ZUDDob as a condition for the employees’ participation in profits, specify conclusion of the agreement on employees’ participation in profits. Concluded by the company and workers, through authorized representatives. As profit is considered a net profit of the financial year. In accordance with ZUDDob employee shall receive pertaining amount of profits in cash (cash scheme) or in shares (share scheme). Employees obtain the right to payout of pertaining amount of profits from the date when the decision on the annual report is proposed. Agreement, which corresponds to the criteria of ZUDDob, has to be approved by the minister, in charge of the economy. With that company obtain the right to entry in the special register. This is used as a basis for the tax relief. Employee may get up to 100% tax relief, in case that requires the payment of pertaining amount of profits within three years from date that decision on the annual report is proposed. On the other hand such benefits may also be invoked by the company.
Keywords:employees’ participation in profits, agreement on employees’ participation in profits, cash scheme, share scheme, tax relief.


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