ACCOUNTING FOR SALARY AND LABOR RELATIONS DURING THE WAR

Abstract

The article is devoted to topical issues of labor accounting and its payment. Much attention is paid to the development of labor relations during the war. Analyzed and systematized information on employment contracts, duration of working days and weekends, conditions for the introduction of maximum norms for the use of overtime and the peculiarities of transferring employees to another job or other types of additional work or specialties during the war. The Law of Ukraine “On Remuneration of Labor” and the Code of Labor Laws remain the basis, but new bills that came into force in March 2022 are also subject to evaluation. Thus, the hostilities that began in Ukraine at the end of February led to the loss of part of the business, complete or temporary cessation of its activities. Accordingly, employers and employees had questions about the accrual and payment of wages, the conditions of sending employees on leave, the conditions of dismissal, taking into account the written rights and obligations under the employment contract. Such problematic issues need to be considered in the light of the requirements of existing legislation and temporary changes introduced during the war. This article is devoted to the consideration of these problems in the war period and the changes that will take effect during the period of hostilities and a few months later (if necessary and by decision of various ministries and agencies). Also, the conditions and grounds for the organization of wages in peacetime and wartime, the rules for displaying the tabulation of employees under different conditions (working capacity, temporary absence through no fault of the employee, evacuation from the combat zone, etc.). Much attention is paid to the employment contract between the employer and the employees during the war as a basis for ensuring the stability of the job and the employee's salary for the period and after the martial law. Thus, the article considers the rules of hiring an employee, changes that have been made to pay, new conditions of dismissal during the war, the impact of changes in working hours on men and the conditions of use of women's labor during martial law. Ways to improve the condition of workers in the postwar period and in peacetime have been identified.