The modern market today requires companies to maximize the impact of all available "tools" in order to be as competitive as possible. In this respect, human capital is a powerful tool for companies, and if a proper incentive system is designed, it can be the foundation of overtaking the market. Management of an enterprise must assess the motivational factors and the needs of existing human capital to successfully design a stimulating work environment that will enable employees to realize their full potential. Traditional rewarding systems do not contribute to the necessary effects for the development of corporate atmosphere and employee loyalty, so companies are increasingly turning to group or team systems. The large financial disparity between owners and employees, the weakening of the bourgeoisie, the distorted macroeconomic and microeconomic indicators, and the problem of stagflation are the reasons for accepting the profit-sharing plan as a form of variable payment. The implementation of the profit-sharing plan affects the employee's work performance, better working skillsand the efficiency, and efficiency of the company. Studies in Great Britain show that companies with profit-sharing system are more productive for over 6%, and studies in France and Germany show a positive correlation between productivity and profit growth. In Croatia, only slightly less than 20% of companies use profit-sharing as group incentive systems, while ESOP programs of employee owned participation only 3%, which is below the European Union average. Also, the stock ownership of employees has not reached the level of development as in some Western countries. The reason for this is that employee stock ownership was used as a model for privatization of companies, away from the remuneration of employees as was the case in developed economies. In order to encourage greater application of these models, national authorities, in terms of tax and social benefits, have to create a unique stimulating legislative framework.