ODMEŇOVANIE ZAMESTNANCOV KAPITÁLOVOU ÚČASŤOU V AKCIOVEJ SPOLOČNOSTI

• Authors: Viliam Janáč

Title variants

EN

Remuneration of employees by capital participation in a joint-stock company

• Languages of publication: SK

Abstracts

EN

The employee’s equity participation in the joint stock company is a special form of remuneration, which, however, in the Slovak Republic, has not been adopted in more significantly way. Despite this fact, the national legislation creates a legal framework for this type of remuneration of employees in the joint stock companies. This article is focused on the advantages, which can be provided by the joint stock company to its employees. A brief historical excursion to the institute of “employee share” is also part of the article. Tax aspects of remuneration the employee’s equity participation in the joint stock company are not covered.

Keywords

EN

EMPLOYEE; EMPLOYEE’S SHARE; JOINT-STOCK COMPANY; CAPITAL PARTICIPATION; SLOVAKIA

• Publisher: Institute of State and Law of the Slovak Academy of Sciences
• Journal: Právny obzor. Teoretický časopis pre otázky štátu a práva (Juridical Review. Theoretical journal for the questions of state and law)
• Year: 2015
• Volume: 98
• Issue: 5
• Pages: 479 – 496

Contributors

author

Viliam Janáč

• Ústav štátu a práva SAV, Bratislava, Slovak Republic