Former Nokia chief executive Stephen Elop, will receive a $25m (£16m) pay-off when Microsoft's deal to buy Nokia's handset business goes through.
Nokia says Mr Elop will receive 18 months of his salary, a cash bonus and proceeds from a share incentive scheme.
Mr Elop moved from Microsoft to run Nokia in September 2010 and will return to his former employer when the deal is completed.
Microsoft will fund 70% of his pay-off, which has sparked anger in Finland.
The nation's economy minister, Jan Vapaavuori, reportedly said: "I find it difficult to understand the merits of this bonus."
Earlier this month Microsoft agreed a deal to buy Nokia's mobile phone business for $7.2bn.
The purchase is set to be completed in early 2014, when about 32,000 Nokia employees will transfer to Microsoft.
Nokia shareholders are due to vote on the deal on 19 November.
Source: BBC News - Business http://www.bbc.co.uk/news/business-24171520#sa-ns_mchannel=rss&ns_source=PublicRSS20-sa