ODMEŇOVANIE ZAMESTNANCOV KAPITÁLOVOU ÚČASŤOU V AKCIOVEJ SPOLOČNOSTI

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.