FEATURES OF THE ORGANIZATION OF PAYROLL ACCOUNTING IN MODERN CONDITIONS

Abstract

The article is devoted to the topical issues of organization of accounting for payments for labor under martial law conditions. Changes in the current labor legislation and new tools for regulating labor relations are assessed. Information on labor contracts, changes in the duration of working days and days of rest, conditions of sending employees on leave, and specifics of transferring employees to another job are analyzed and systematized. Considerable attention is paid to the employment contract between the employer and the employees as the basis for ensuring the stability of the job and the employee’s salary for the period and after the martial law. Thus, the article examines rules for hiring and firing an employee, changes in the payment procedure and the conditions of use of women’s labor. The state of the labor market of Ukraine and the specifics of its functioning in modern conditions are analyzed. It has been established that, in general, the situation in the labor market of Ukraine remains very difficult due to significant losses of human capital in connection with migration processes. The gradual adaptation of business to work in war conditions will to some extent contribute to the return to work of representatives of small and medium-sized businesses and therefore will affect the restoration of jobs. The article emphasizes the need for the employer to take all possible measures to ensure the realization of the employees’ right to receive wages on time. The importance of accounting and taxation of wages in the conditions of martial law is determined. The law establishes the obligation of the employer to pay wages on the terms stipulated by the employment contract and in accordance with applicable law. Each payment must be accompanied by the transfer of personal income tax, military duty and a single social contribution. In the event of the impossibility of paying wages due to hostilities, payment may be suspended only until the company is able to carry out its main activities. Also, it is proposed the ways to improve the organization of payroll accounting to increase the efficiency of the workflow.