THE PROCEDURE FOR PAYMENT OF E-MAILS OF TEMPORARY INCAPACITY FOR WORK AND THE ORGANIZATION OF INTERNAL CONTROL OVER THEIR IMPLEMENTATION

Abstract

Changes in economic, political and social relations require the search for new ways to improve social protection, among which an important place is occupied by the social security system. Given that the basis of economic development of any country is a healthy, educated and prosperous society, there is a need to study social insurance for temporary disability in Ukraine in order to identify major problems and make recommendations for their solution. The purpose of the article is to determine the procedure for payment of electronic sick leave, control over their implementation, and study the organization of internal control of payments to employees on sick leave. The research process uses scientific methods based on the dialectical method of cognition of phenomena and processes and a set of general epistemological research methods. Methods of induction and deduction, theoretical generalization and comparison, modeling method, logical method, observation method are also used. The article examines methods of internal control over payments to employees from the social insurance fund. The algorithm for assigning assistance for temporary disability has been revealed. The order of appointment and terms of payment of benefits for temporary loss of working capacity have been defined. The deadlines for passing all stages of the temporary disability sheet are given. The peculiarities of obtaining funds for payment of e-hospitals have been revealed. Steps to be taken by the employer to pay for the e-mail are described step by step. The control procedures regarding the reflection in accounting of the facts of financial life, regarding payments to employees in primary documents, accounting registers are given. Reporting forms have been defined, with the help of which the Social Insurance Fund monitors the circulation of insurance funds. The introduction of electronic sick leave processes is a step towards depaperization not only of the health care sector, but also towards the development of an effective system of electronic document management, which minimizes corruption risks of unjustified loss of working capacity and simplification of insurance payments.