BUSINESS INFORM №4-2016

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Section: Accounting and Auditing
UDC 657
Maister L. A.
Particularities and Problematic Aspects of the Legislative Regulation of Accounting the Enterprises' Staff Remuneration (p. 197 - 201)
The article is aimed to study the theoretical foundations and applied aspects of the complex of factors and contemporary issues as to legislative regulation of accounting of the enterprises' staff remuneration. Both essence and meaning of the economic categories of «minimum wage», «subsistence minimum» and «single social tax» have been reflected. The normative order of establishing the staff minimum wage has been characterized and provided to assess the provision of social standards. The order of wages indexation, along with peculiarities of charging single social tax to the wages fund for enterprise's workers, taking into account new developments in the existing legislation, has been considered. The problem of inconsistence between the growth of inflation level and increases in the minimum wage has been identified, which requires urgent consideration and decision at the legislative level. The legal regulation of accounting the staff remuneration has been examined in the part of impact of changes in the minimum wage level on the paying up employees. Types of liability of directors of enterprises for violation of labor laws have been determined, which will ensure control and continuous compliance of settlements with staff and with the State in full.
Keywords: wages, minimum wage, subsistence minimum, single social tax, indexing
Bibl.: 11.

Maister Liudmyla A. – Candidate of Sciences (Economics), Assistant, Department of Accounting, Vinnytsia Trade and Economic Institute of the State Trade and Economic University (87 Soborna Str., Vinnytsia, 21050, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Maister, Liudmyla A. (2016) “Particularities and Problematic Aspects of the Legislative Regulation of Accounting the Enterprises' Staff Remuneration.” Business Inform 4:197–201.

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