Impact of the So-Called the Budget-Related Act on the Pay Policy of Local Government Entities in Relation to Persons Managing Municipal Companies – Selected Issue
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RIS BIB ENDNOTEPublication date: 07.11.2024
Financial Law Review, 2024, Issue 34 (2)/2024, pp. 91 - 108
https://doi.org/10.4467/22996834FLR.24.006.20611Authors
The article is devoted to the analysis of the impact of budget-related acts from 2018 to 2024 on the remuneration policy of local government units towards persons managing municipal companies, regulated by the Act on the principles of shaping the remuneration of persons managing certain companies, in particular in terms of the systemic inconsistencies generated by this impact.
According to the thesis, the mechanism for determining the amount of remuneration of members of bodies in municipal companies is the product of the so-called the basis for calculating and the amount of the average monthly remuneration in the enterprise sector is a regulation enabling efficient adjustment of the amount of remuneration received by members of management and supervisory boards to the economic situation. The subject of the assessment is the negative impact exerted on the analyzed area by annual budget-related acts that freeze the so-called the calculation basis at the level of 2016, as a result of which the remuneration of management staff subject to the scope of application of the Remuneration Act has not changed even by a penny since 2017.
The set goal implied the need to use a theoretical, dogmatic and legal research method, based on the analysis of theoretical and legal publications and legal regulations, as well as the positions of supervisory authorities applying the examined legal acts.
The analysis of the provisions of the Act on Remuneration, in the author’s opinion, confirms the thesis that the statutory mechanism is clear and transparent, theoretically ensuring modern and competitive remuneration principles. However, the above-mentioned connection mechanism with the so-called freezing the dimension basis, using the so-called budget-related acts, de facto leads to the elimination of the possibility of using the purpose of the legal norm contained in the Remuneration Act. In the context of the identified systemic inconsistency, the author critically assesses the relationship of the budget-related act to the budget act, including the possible subjective and objective scope of its regulation, as an act specifying the provisions of the budget act.
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Information: Financial Law Review, 2024, Issue 34 (2)/2024, pp. 91 - 108
Article type: Original article
University of Silesia in Katowice
Poland
Published at: 07.11.2024
Received at: 01.04.2024
Accepted at: 13.10.2024
Article status: Open
Licence: CC BY-NC-ND
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English