The publication includes information about particularities, models and other relevant aspects of employee financial participation. As one of the main factors influencing this process mentioned are differences of corporate governance systems regarding anglo-saxon and bank systems and their particularities, as well as impact on the activity of financial markets and development and diversity of forms of employee financial participation. Further the author analyses the entity of employee financial participation, analysing factors, that succeed the spread of the system, and motivating factors of system implementation from point of view of the employer and the employee. The author considers the forms of employee financial participation, basically separating two main levels of financial participation - profit and share participation, and comparing the experience of several countries of European Union and the Unated States of America (by giving practical example).