VECTORS FOR IMPROVING THE SOCIAL AND LABOUR GUARANTEES SYSTEM AT CONSTRUCTION ENTERPRISES

Abstract

The article is devoted to substantiating ways to improve the system of social and labour guarantees for construction enterprises in Ukraine. The authors emphasise the critical need to update the mechanisms of remuneration, social security and preservation of the industry's human resources. This is in the context of growing staff turnover, professional burnout and a significant shortage of qualified workers. This is due to mobilisation and war-related disruptions. The current regulatory approaches to setting the minimum wage, tariff rates and the tax burden are analysed in depth. These approaches are accompanied by excessive fiscalisation of low incomes and insufficient economic incentives for skilled labour. The contradictions between the provisions of the General and Sectoral Tariff Agreements for determining minimum wage guarantees and the actual standard of living of construction workers are also highlighted. Special attention was paid to the imperfections of the current system for certifying workplaces and the complexity of compensation procedures for hazardous working conditions, which remain bureaucratised and poorly adapted to emergency realities. Taking into account European practices (Germany, France and Poland), the authors substantiate the expediency of introducing a progressive personal income tax scale, simplifying the administration of social contributions and expanding state support for enterprises in the field of social protection of employees, including partial co-financing of social packages. The authors also suggest extending the tools of corporate responsibility to cover voluntary health insurance, assistance for mobilised individuals and their families, private pension schemes, and professional rehabilitation and retraining programmes. It has been proven that forming an effective model of social partnership requires updating the regulatory framework, strengthening the institutional capacity of state supervisory bodies, and stimulating employer participation in social dialogue. Implementing the proposed changes will increase labour motivation, reduce the risk of losing labour potential and ensure the sustainable development of the construction industry in the context of post-war recovery and European integration.