Acta Univ. Agric. Silvic. Mendelianae Brun. 2010, 58, 335-344
Published online 2014-07-17

Remuneration of limited partners with regard to the base for retirement pension

Milena Otavová

Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika

The papes deals with possible forms of the remuneration of limited partner. There are defined differences between types of his incomes (remuneration) such as dividend, remuneration and wage, in relation to czech tax law. With the aid of calculation was determined their combination, both in light of maximum his after-payment-tax income with the inclusion of payments of social and medical insurence, and with respect to computing base for his future retirement pension. The comparison of the forms of the remuneration of limited partner was performed by using the model situations. Mo­dels were configured to represent the possible ways of the remuneration of the partner and also with regard to the social and health insurance. These models highlight the advantages of the different options in terms of the tax burden, partners net income and the pension paid in the future. Evalutes haw the forms and amount of incomes influence the amount of the old-age pension. Those models were the basis for the determining the optimum combination of the payment of the profit sharing and the wage of the Partner.


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