ANALYSIS AND ASSESSMENT OF TRENDS IN THE AVERAGE SALARY OF PUBLIC SECTOR EMPLOYEES

Abstract

The article is devoted to an in-depth study of the structure of employees’ wages and a comprehensive analysis of the average salary as a fundamental tool for calculating payments under the system of compulsory state social insurance. Particular attention is directed toward the specifics of the functioning of the Armed Forces of Ukraine during the period of martial law, when the role of financial support for military personnel becomes critically important. In these circumstances, the load on the financial and administrative mechanisms of military units increases significantly, which requires the prompt adaptation of existing payroll procedures and the accurate application of current regulatory acts governing the calculation of wages, additional payments, compensations, and various types of allowances for military service performed under intensified risks. Since the average salary acts as a key indicator that forms the basis for the accrual of social guarantees, temporary disability benefits, compensatory payments, and other types of mandatory social insurance support, the study provides a detailed generalization of scientific approaches to its interpretation and methodological determination. The article examines the legal framework that regulates the calculation of the average salary in Ukraine, outlines the evolution of the relevant legislative norms, and highlights practical issues faced by accountants and financial service specialists in budgetary and military institutions. Special emphasis is placed on analyzing the dynamics of the average salary in Ukraine over recent years, identifying stable growth patterns, and determining how these trends influence the overall financial stability and resilience of the system of compulsory state social insurance. The results of the study demonstrate a direct and multidimensional relationship between the level of the average salary and the efficiency of implementing social and labor guarantees within the public sector, including military structures. Increasing the accuracy of wage calculations, especially in the conditions of martial law, improves the predictability of financial flows, strengthens social protection mechanisms, and enhances the fairness and transparency of monetary support for employees engaged in public and defense-related activities.