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Title:RAČUNOVODSKI IN DAVČNI VIDIK UDELEŽBE DELAVCEV PRI DOBIČKU
Authors:ID Vencelj, Anja (Author)
ID Kokotec-Novak, Majda (Mentor) More about this mentor... New window
Files:.pdf VS_Vencelj_Anja_2010.pdf (343,38 KB)
MD5: B1705F44E49CEE94CA27BCA0C7445E3F
PID: 20.500.12556/dkum/9a5f5ded-01ac-4a45-b535-9eaee49dfe97
 
Language:Slovenian
Work type:Undergraduate thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Zakon o udeležbi delavcev pri dobičku (ZUDDob) ureja formalne postopke in davčne vidike udeležbe delavcev pri dobičku. Namen zakona je vsem delavcem omogočiti udeležbo pri dobičku podjetja, delovati vzpodbudno tako za podjetja kot za zaposlene in prispevati k povečanju gospodarske rasti. Zakon omogoča izbiro med denarno in delniško shemo. Denarna shema omogoča izplačilo v denarju, delniška shema pa predvideva izplačilo dobička v obliki delnic. Udeležba delavcev na dobičku družbe je mogoča v kapitalskih družbah (d.d., d.o.o., k.d.d., evropski delniški družbi). Udeležba v delniški shemi pa se uporablja le pri delniških družbah, katerih delnice kotirajo na borzi. Zakon določa omejitve pri zneskih. Družba lahko delavcem izplača največ 20% dobička posameznega leta, izplačilo ne sme presegati 10% letnega zneska bruto plač, izplačanih v obravnavanem letu in posameznik ne more prejeti višjega zneska izplačila dobička od 5000 EUR. Temeljna načela zakona so: načelo prostovoljnosti in neprenosljivosti, načelo enakosti ter načelo skrbnosti. Zelo pomembno področje tega zakona so davčne olajšava. Ob izpolnitvi določenih pogojev zakon predvideva davčne olajšave tako za pravne osebe, kot tudi za delavce. Do ugodnejše davčne obravnave pride šele, če se izplačilo za nekaj časa odloži. Takrat zakon priznava davčne olajšave pri davku od dohodkov pravnih oseb, pri dohodnini in prispevkih za socialno varnost. V primerjavi z Nemčijo ima Slovenija zelo podobno urejeno področje udeležbe delavcev pri dobičku. Nemčija ima daljšo tradicijo, in je udeležba delavcev v kapitalu družbe precej razširjena. Pomembno je izpostaviti dolžino vezave pripadajočega zneska dobička, ki je v Sloveniji določena za tri leta, kar je ugodneje od nemške ureditve, kjer zneska ni mogoče izplačati prvih šest let.
Keywords:Ključne besede: dobiček, udeležba delavcev pri dobičku, davčne olajšave, davčni in računovodski vidik udeležbe delavcev pri dobičku
Place of publishing:Maribor
Publisher:[A. Vencelj]
Year of publishing:2010
PID:20.500.12556/DKUM-13530 New window
UDC:331.2
COBISS.SI-ID:10314780 New window
NUK URN:URN:SI:UM:DK:BHKCE4N3
Publication date in DKUM:05.08.2010
Views:2501
Downloads:327
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:ACCOUNTING AND TAX ASPECTS OF EMPLOYEE INVOLVEMENT IN PROFITS
Abstract:Law on employee participation in profits regulates the formal procedures and tax aspects of employee participation in profits. It aims to enable all employees to participate in profit-sharing of the company, to law positively for both - enterprises and employees, to contribute to economic growth. The law allows a choice between cash and share scheme. Cash scheme allows payment in cash, a share scheme provides payment of profit in shares. Participation of employees in the profits of the company is possible in the limited-liability companies. Participation in the share scheme is applicable only to public limited companies whose shares are publicly traded. The law imposes limitations on the amounts. The company can´t pay employees more than 20% of the anual profit, payment must not exceed 10% of the annual amount of gross wages paid during the year and an individual can not receive a higher amount of dividends than 5000 EUR. Basic principles of the law are the principle of voluntary and non-transferability, the principle of equality and the principle of due diligence. A very important area of this law is tax relief. When are satisfied certain conditions, the law provides a tax relief for legal entities, as well as for employees. Favorable tax treatment occurs only if payment is delayed for some time. Then the law recognizes the tax relief for corporations, for the income tax and social security contributions. Compared with Germany, Slovenia has a very similar regulated scope of employee participation in profits. Germany has a longer tradition and the involvement of employees in the company's is widespread. It is important to highlight the length of the binding of the corresponding amount of profit, which is set in Slovenia for three years and is more favorable than the German system, where the amount can not be paid during the first six years.
Keywords:profit, employee participation in profits, tax relief, tax and accounting aspects of employee participation in profits


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