CALCULATIONS ON RENUMERATION OF LABOR WITH THE SOCIAL INSURANCE BODIES IN THE COMPANY'S REPORTING
The purpose of this article is to review the general rules and trends in the legal regulation of renumeration of labor with social security bodies in the company’s reporting; peculiarities of displaying of renumeration of labor in the company's reporting, outline the main areas of improvement of renumeration of labor with social security agencies.
The article deals with the peculiarities of calculations on renumeration of labor with the social insurance bodies in the company’s reporting. The problems in keeping records of work, accrual and payment of wages are encountered. The basic directions of improvement at realization of calculations on renumeration of labor with social insurance bodies are outlined. The calculation on renumeration of labor in the company’s reporting is shown. The data of the status of renumeration of labor in the financial reporting are reflected. Data on renumeration of labor are reflected in the financial, statistical, tax, and specialty statements. The legislative and regulatory regulation of accounting and analysis of remuneration and payments of labor with social insurance bodies is investigated. The main document that defines the economic and organizational principles of remuneration of employees who are in employment relations, on the basis of an employment contract with enterprises, institutions, organizations of all forms of ownership and management, as well as with individual citizens and areas of state and contractual regulation of renumeration of labor of Ukraine “On renumeration of labor”. It aims to provide the reproductive and stimulating functions of wages. It is determined that the main forms of renumeration of labor are part-time and hourly, and social insurance systems are divided into voluntary and compulsory social insurance.
2. Vedernikov, M.D. Market mechanism for regulating of remuneration ol labor of works (problems of theory and practice): monograph, Eureka Ltd., 2001.
3. Grabova, N.M. Accounting Theory, ed. M.V. Kuzhelnyi, 6th edition, ASKK, 2016.
4. Grinova, V.M., Shulga, G.Yu. Labor economics and social-labor relations, Knowledge, 2010.
5. Kolot, A.M. Remuneration of labor at the enterprise: organization and improvement, Firm “Labor”, 2017.
6. Kishchenko, K.I. “Improving the organizational and economic mechanism of wage management.” Ukraine: aspects of work, no. 6, 2017, pp. 9-16.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution NonCommercial NoDerivs 4.0 Unported License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)