420 KB81 KB201320252014Rakuljić-Zelov, Jasnaštevilka:2letnik:40str. 269-294ISSN:0353-6521COBISSID:13725521URN:URN:NBN:SI:doc-31JDU43RslIUS SOFTWAREPodjetje in delodelniške družbeindividualne delovne pogodbemanagementmanagerjiplačepravna ureditevupravljanjevodenjePlačila članom uprav delniških družb|Management remuneration is one of the most exciting subjects in the world, and in Slovenia, too. In the opinion of the public, management remuneration is too high, while payments of other employees are too low. In each contract between a manager and a public limited company, remuneration is one of the most important components. Each member of the company%s board remuneration must be published separately in the annual report of the company. The amount of the remuneration (fixed and variable) should be commensurate with the responsibilities of management board members, the financial condition of the company and in accordance with the remuneration policy. Type of remuneration is set out in the Slovenian Companies Act and in the autonomous sources of professional organizations (recommendations, codes, criteria). In these regulations, there is no explicit provision on whether the management may also receive remuneration from third persons and legal entities or not. Slovenian and German legislation regarding such payments do not have explicit provisions, therefore in principle they are not prohibited. However, these payments can quickly be perceived as corruption, the result may be bad manager's decisions, which can then lead the company to bankruptcy or liquidation. There is no Slovenian case law in relation to the third-party payments. In practice, many of the management board had received high remunerations, while they were exhausting companies to collapse, simultaneously other employees received low salaries or no salaries at all. Therefore in this area supervisory boards have not done their workPlačila članom uprav so v svetu in pri nas ena najbolj razburljivih tem, saj so po javnem mnenju njihove plače previsoke, plače drugih zaposlenih pa prenizke. V managerski pogodbi, ki jo vsak član uprave sklene z delniško družbo, je ena najpomembnejših sestavin določitev njegovih prejemkov. Prejemki uprave delniške družbe morajo biti javno objavljeni v letnem poročilu delniške družbe, in sicer za vsakega člana uprave posebej. Višina prejemkov (fiksnih in variabilnih) naj bi bila v sorazmerju z nalogami člana uprave, finančnim stanjem družbe in v skladu s politiko prejemkov. Vrsta prejemkov je določena v Zakonu o gospodarskih družbah in v avtonomnih virih stanovskih organizacij (priporočila, kodeksi, kriteriji). V teh predpisih pa ni izrecne določbe o tem, ali lahko uprava prejme plačila tudi od tretjih fizičnih in pravnih oseb ali ne. Slovenska in nemška zakonodaja glede tovrstnih plačil nimata izrecnih določb, zato načeloma niso prepovedana. Vendar pa ta plačila lahko hitro pomenijo korupcijo, posledica so lahko slabe poslovne odločitve uprave, ki lahko nato vodijo družbo v stečaj ali likvidacijo. V zvezi s plačili tretjih oseb slovenske sodne prakse ni. V praksi so mnoge uprave prejemale visoka plačila, obenem pa izčrpavale družbe do propada, medtem ko so drugi zaposleni prejemali nizke plače ali pa plač sploh niso prejemali. Nadzorni sveti torej na tem področju niso opravili svojega delaTEXTznanstveno časopisjejournalsSlovenian National E-content AggregatorNational and University Library of Slovenia