Odměna se řadí mezi nejvýznamnější práva člena statutárního orgánu vůči společnosti. Podle ustanovení § 66 odst. 2 obchodního zákoníku se vztah mezi členem statutárního orgánu a společností řídí přiměřeně ustanoveními o mandátní smlouvě, pokud ze smlouvy o výkonu funkce, byla-li uzavřena, nebo ze zákona nevyplývá jiné určení práv a povinností.
Z povahy mandátní smlouvy, jejímž pojmovým znakem je úplatnost, lze dovodit, že za výkon funkce člena statutárního orgánu náleží odměna. Člen statutárního orgánu může svoji funkci vykonávat i bezúplatně, avšak bezúplatný výkon funkce musí být výslovně sjednán nebo člen statutárního orgánu musí prohlásit, že se vzdává odměny za výkon své činnosti.
Společnost by si měla sjednat, zda výkon funkce v jejích orgánech je úplatný či nikoliv. Takové opomíjení způsobuje v praxi dosti velké problémy. Není-li tedy odměna jakkoliv vymezena, platí podle ustanovení § 571 odst. 1 obchodního zákoníku, že členu statutárního orgánu náleží odměna, která je obvyklá v době uzavření smlouvy za činnost obdobnou činnosti člena statutárního orgánu. Výši odměny v tomto případě bude ovlivňovat několik faktorů jako jsou velikost společnosti, rozsah činnosti jednatele, jak aktivně jednatel svoji funkci vykonává nebo například roční obrat společnosti.
Stejně jak je důležité sjednat, zda výkon funkce jednatele je úplatný či nikoliv, lze doporučit, aby v případě úplatného výkonu byla stanovena i výše odměny.
Nejjednodušší způsob, jak předcházet sporům týkajících se odměny, je sjednat její úplatnost a vymezit její výši ve smlouvě o výkonu funkce. Smlouva o výkonu funkce musí mít písemnou formu a musí být schválena valnou hromadou nebo písemně všemi společníky, kteří ručí za závazky společnosti neomezeně.
Vzhledem k tomu, že vztah člena statutárního orgánu a společnosti se řídí přiměřeně ustanoveními o mandátní smlouvě, je společnost na základě ustanovení § 572 obchodního zákoníku povinna uhradit náklady, které člen statutárního orgánu nutně nebo účelně vynaložil při výkonu své funkce, ledaže by náklady již byly zahrnuty v odměně.
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