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논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 저널정보
- 노동법이론실무학회 노동법포럼 노동법포럼 제37호
- 발행연도
- 2022.11
- 수록면
- 195 - 244 (50page)
- DOI
- 10.46329/LLF.2022.11.37.195
이용수
초록· 키워드
오류제보하기
Usually, the goods given to the employee by the employer is to uphold the obligation to pay, but it can also be granted to the employee for "special reasons" if the parties involved agree to do so rather than as remuneration for work. When judging the goods given to the employee as wage, rather than the formal aspect of payment of wage(continuity, regularity) the actual contents such as the payment conditions or reasons for giving the goods have to be examined to determine whether it is directly or closely related to the labor provided.
The business performance-based incentive is paid either in conjunction with the business performance or when a certain threshold for business performance has been met. The issue is whether a business performance-based incentive is paid as a wage under the "main remuneration agreement in the form of performance distribution" or a special benefit to boost morale and motivation in addition to the main remuneration in the form of a basic or fixed payment. Business performance-based incentive corresponding to the latter is a special goods given as a broad reward to maintain employment, so it cannot be considered remuneration for work. Therefore, it is difficult to say business performance-based incentive is considered wage under the Labor Standards Act. The business performance-based incentive is decided by uncertain and external factors beyond individual employees" control, such as the trend in the same industry, overall market condition, company"s business conditions, management decisions, and business performance. Considering the obligation to pay business performance-based incentives is not directly or closely related to the labor provision and just distribution of the business performance, it is correct to deny business performance-based incentives as wage.
Many companies utilize either a business performance-based incentive distributed from a certain percentage of the operating profit or a business performance-based incentive distributed from the business performance when it reaches its intended value. Such business performance-based incentives are normally paid in addition to the ordinary wages under the labor contracts or annual salary contracts, which shows its wage supplementing nature. It is difficult to claim that these forms of business performance-based incentives are to be considered goods given as remuneration for work. Just because goods with special purposes are continuously given not as remuneration for work and the employer has an obligation to pay, business performance-based incentives cannot be considered as remuneration for work.
The business performance-based incentive is paid either in conjunction with the business performance or when a certain threshold for business performance has been met. The issue is whether a business performance-based incentive is paid as a wage under the "main remuneration agreement in the form of performance distribution" or a special benefit to boost morale and motivation in addition to the main remuneration in the form of a basic or fixed payment. Business performance-based incentive corresponding to the latter is a special goods given as a broad reward to maintain employment, so it cannot be considered remuneration for work. Therefore, it is difficult to say business performance-based incentive is considered wage under the Labor Standards Act. The business performance-based incentive is decided by uncertain and external factors beyond individual employees" control, such as the trend in the same industry, overall market condition, company"s business conditions, management decisions, and business performance. Considering the obligation to pay business performance-based incentives is not directly or closely related to the labor provision and just distribution of the business performance, it is correct to deny business performance-based incentives as wage.
Many companies utilize either a business performance-based incentive distributed from a certain percentage of the operating profit or a business performance-based incentive distributed from the business performance when it reaches its intended value. Such business performance-based incentives are normally paid in addition to the ordinary wages under the labor contracts or annual salary contracts, which shows its wage supplementing nature. It is difficult to claim that these forms of business performance-based incentives are to be considered goods given as remuneration for work. Just because goods with special purposes are continuously given not as remuneration for work and the employer has an obligation to pay, business performance-based incentives cannot be considered as remuneration for work.
목차
Ⅰ. 들어가는 말
Ⅱ. 임금의 개념
Ⅲ. 임금 구조와 관련 개념
Ⅳ. 경영성과급의 법적 성격: 근로관계에 있어서 성과참여
Ⅴ. 맺음말
참고문헌
Abstract
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