Problems of accounting for work payment calculations during the period of martial status and ways of improvement

Abstract

У статті здійснено комплексне дослідження проблем праці та її оплати в умовах воєнного стану. Існує відоме багаторівневе нормативне регулювання оплати праці. Позбавлення роботи через вторгнення Росії в Україну. Проаналізовано стандартне визначення поняття «заробітна плата» та його зміст. Встановлено, що «заробітна плата» законом не визначена. У результаті вивчення діяльності в період воєнного стану з’ясовано найбільш дискусійні питання щодо отримання коштів від роботодавців, найманих працівників та держави. Оцінено зміни до чинного законодавства та нові методи регулювання трудових відносин, пов’язані з воєнним станом. Наведено основи обліку та оподаткування заробітної плати в умовах воєнного стану та шляхи їх вирішення.

The article carries out a comprehensive study of the problems of labor and its payment under martial law. There is a well-known multi-level regulatory regulation of wages. Job loss due to Russia’s invasion of Ukraine. The standard definition of the concept of «salary» and its content are analyzed. It was established that «salary» is not defined by law. The current state of payroll accounting and its reflection in the accounting policy is analyzed. As a result of the study of activities during the martial law period, the most controversial issues of receiving funds from employers, the largest employees and the state, which is becoming more widespread, have been clarified. Changes to the current legislation and new methods of regulating labor relations related to martial law are evaluated. The basics of accounting and taxation of wages in the conditions of martial law and ways to solve them are given. It is proposed to make changes at the legislative level of a part of the state in the specifics at the initiative of the employer in the conditions of martial law of termination of the employment contract. It was noted the need for the employer to use all possible measures to ensure the realization of the rights of employees to receive current wages during wartime. The importance of accounting and taxation of wages in the conditions of martial law is determined. This stipulates that the employer is obliged to pay wages under the specified conditions defined by the employment contract and in accordance with current legislation. Each payment must be accompanied by a transfer of personal income tax, military duty and a single social contribution. In case of impossibility of payment of wages due to hostilities, payment may be suspended only until the moment when the enterprise can use its main activity. The results presented in the article have a practical orientation, so subjects of entrepreneurial activity can be used to solve problems related to payment of labor.