ODMĚŇOVÁNÍ SPOLEČNÍKŮ SPOLEČNOSTI S RUČENÍM OMEZENÝM S OHLEDEM NA VÝŠI ZÁKLADU PRO VÝPOČET DŮCHODU

The papes deals with possible forms of the remuneration of limited partner. There are defi ned dif- ferences 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 aer-payment-tax income with the inclusion of payments of social and medical in- surence, 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. Mo- dels were confi gured 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 diff erent op- tions in terms of the tax burden, partner's net income and the pension paid in the future. Evalutes haw the forms and amount of incomes infl uence the amount of the old-age pension. Those models were the basis for the determining the optimum combination of the payment of the profi t sharing and the wage of the Partner.