Le Mhlomulo Yentela Eyimpikiswano Isho Isikhulu Esiphezulu Se-Warner Bros. U-David Zaslav Angathola Inkokhelo Yosuku Olungaphezu Kwezigidi Ezingu-R800 Nakuba isamba sentela yempahla senyuke saduma kancane phakathi neminyaka edlule, ibhidi lokutholwa eliwinile le-Paramount libuyisele le nqubo yokunxeshezelwa kwesikhulu esiyimpikiswano endaweni esobala. Le nzuzo yentela eyinkimbinkimbi, evame ukufakwa ezivumelwaneni zeparachute, ingavikela abaphathi abaphezulu ezikweletini ezinkulu zentela ngesikhathi sokuthathwa kwezinkampani. Amathuba okuthola imali eyizigidi ezingu-$800 kanye nosuku lokukhokhelwa lwe-CEO efana no-Warner Bros. U-David Zaslav we-Discovery agqamisa umthelela omkhulu wezezimali wale mibandela.
Iyini I-Gross-Up Yentela Yempahla? Isamba sentela yempahla siyilungiselelo lenkontileka eliklanyelwe ukuvikela umphathi webhizinisi esijezisweni esithile sentela ye-IRS. Le nhlawulo, intela yempahla engu-20%, iqalwa esinxephezelweni esithile esithathwa “njengeseqile” phakathi noshintsho kulawulo lwebhizinisi. Isigatshana se-gross up siqinisekisa ukuthi isigungu senziwe siphelele. Inkampani ayivumi ukukhokha intela yempahla ngokwayo kuphela kodwa nentela eyengeziwe engenayo isiphathimandla esingayithola lapho sithola leyo nkokhelo eyisamba. Lokhu kudala isibopho sezimali esibalulekile enkampanini ezuzayo. Kusho ukuthi inkampani ikhokha inhlawulo ku-IRS esikhundleni somphathi, izindleko ezingakhuphuka kalula zibe amashumi noma amakhulu ezigidi zamadola.
Kungani Ama-Gross-Ups Ephikisana Kangaka? Isamba sentela yempahla ethengwayo siyimpikiswano enkulu phakathi kwabanikazi bamasheya kanye nochwepheshe bokubusa kwebhizinisi. Bavame ukugxekwa njengophawu lomholo wezikhulu oweqile kanye nesibopho sezimali esingesihle. Abagxeki bathi baklomelisa ukwehluleka futhi basuse noma yikuphi ukwehla kwezezimali kubaphathi ngesikhathi sokuhlanganiswa. Lo mkhuba ukhuthaza amadili okungenzeka angabi nenzuzo yesikhathi eside yenkampani noma abanikazi bamasheya bayo. Ngaphezu kwalokho, bakha izindleko ezinkulu, ngokuvamile ezifihliwe, zenkampani ezuzayo. Lo mthwalo wezezimali ekugcineni uthwalwa abaninimasheya bebhizinisi elisha. Ngenxa yalezi zizathu, ukusetshenziswa kwabo kwehle kakhulu kule minyaka eyishumi edlule. Izinkampani eziningi ezinkulu zibasusile ezinkontilekeni ezintsha ngenxa yengcindezi yabanikazi bamasheya. Ukuvela kwabo kabusha esivumelwaneni esikhulu esifana ne-Paramount kuwukubuyisela emuva okumangazayo enkathini ehlukile yesinxephezelo sebhizinisi.
I-Shift Ekuphathweni Kwebhizinisi Ngemuva kwenhlekelele yezimali ka-2008, ukubhekwa kwabatshalizimali ngamaholo aphezulu kwaqina. Abanikazi bamasheya baqale ukuvota ngokumelene namaphakheji omholo ahlanganisa imali eyisamba, bewabheka njengaphana ngokweqile futhi angahambisani nokusebenza kwenkampani. Lokhu kuholele ekutheni kube nomnyakazo osabalele phakathi kwezinkampani ze-S&P 500 ukuze kuqedwe ukunikezwa. Namuhla, zibhekwa njengensalela yokweqisa kwangaphambi kwenhlekelele ngochwepheshe abaningi bokubusa.
Isivumelwano Esibalulekile Nemithelela Yaso Ukufakwa kwesamba semali yentela emigomeni yokutholwa ye-Paramount kuphawula ushintsho olungase lube khona. Iphakamisa ukuthi empini yokubhida eqhudelana kakhulu yezimpahla ezibalulekile, izinkampani zizimisele ukubuyisela izinzuzo eziyimpikiswano ukuze zivikele isivumelwano. Lokhu kuthutha kungase kumise isibonelo esisha. Abanye abaphathi abaxoxisana ngokuhlanganisa manje bangase bafune ukuvikela okufanayo, bethi isivumelwano seParamount sisungule izinga lemakethe elisha. Izinga lezezimali liyamangaza. Ku-CEO enephakethe lesinxephezelo elikhulu njengelikaDavid Zaslav, i-gross-up ingaba umehluko phakathi ko-$500 million kanye no-$800 million-plus payday. Leli cala liyisikhumbuzo esinamandla sokuthi izinhlaka zesinxephezelo eziphezulu zingaba nomthelela kanjani ezindlekweni zokugcina zokuhlanganiswa kwebhizinisi. Igcizelela ukuphrinta okuhle okungangeza amakhulu ezigidi enanini lentengo yedili.
Izingxenye Eziyinhloko ZeParachute Yegolide Ama-gross ngokuvamile ayingxenye yesivumelwano esikhulu "separachute yegolide". Lawa maphakheji aqalwa ukushintsha kokulawula futhi ngokuvamile ahlanganisa:
I-Cash Severance: Umholo omningi wesisekelo somphathi kanye nebhonasi. I-Accelerated Equity Vesting: Inkokhelo esheshayo yazo zonke izinketho zesitoko namasheya akhawulelwe. Ukuqhubeka Kwezinzuzo: Izinzuzo zomshuwalense wezempilo owengeziwe, impilo, nezinye. I-Excise Tax Gross-Up: Imbuyiselo yanoma yiziphi izintela ezitholwe ezinkokhelweni zeparachute.
Ukuqonda Izibalo Ezingemuva Kwenkokhelo Enkulu Ubukhulu benkokhelo engaba izigidi ezingu-800 zamaRandi kunzima ukubuqonda. Isuka emvelweni wesinxephezelo esinezingqimba kanye ne-gross-up ngokwayo. Okokuqala, isikhulu sithola inkokhelo enkulu yepharashuti. I-IRS ibe isisebenzisa intela yempahla engu-20% enanini elicabangayo ngaphezu komkhawulo othile. Inkampani keibala inkokhelo eyengeziwe edingekayo ukuze kukhave leyo bhili yentela. Kodwa leyo nkokhelo eyisamba nayo ithathwa njengemali engenayo ekhokhiswa intela, edinga isamba sesibili, esikhulu ukuze kukhave intela emalini eyisamba sokuqala. Lesi sibalo esiphindaphindayo sidala umphumela wokuphindaphinda. Isibopho sentela esilula singangena ngebhaluni sibe yizindleko zenkampani enamanani ayisishiyagalolunye ngesivinini esimangalisayo.
Isiphetho: Ukuzulazula I-Complex Executive Compensation Ukuvela kabusha kwesamba sentela yempahla ezithengisweni ezinkulu kuyintuthuko ebalulekile kubatshalizimali namabhodi ezinkampani. Igqamisa izindlela zezimali ezidlulele ezingase zisebenze ngesikhathi sokuhlanganiswa nokutholwa. Ukuqonda le migomo eyinkimbinkimbi kubalulekile ekuhloleni izindleko zangempela zesivumelwano. Ukuze uthole ukuhlaziya okujulile kwezimo ezithile, njengosuku lokukhokhelwa okungenzeka lwe-Warner Bros. I-CEO ye-Discovery u-David Zaslav, ungafunda isihloko sethu esihlobene: Le Nzuzo Yentela Eyimpikiswano Isho U-Warner Bros. I-CEO ye-Discovery u-David Zaslav Angase Athole Usuku Lokukhokha Lwezigidi Ezingu-R800. Hlala unolwazi lwakamuva kwezezimali eziphezulu kanye nokuhlanganiswa. Ukuze uthole izincazelo ezicacile zezihloko zezezimali eziyinkimbinkimbi, qiniseka ukuthi uhlola okuqukethwe okwengeziwe ku-Seemless.
