Particularities and Problematic Aspects of the Legislative Regulation of Accounting the Enterprises' Staff Remuneration
Journal Title: Бізнес Інформ - Year 2016, Vol 4, Issue
Abstract
The article is aimed to study the theoretical foundations and applied aspects of the complex of factors and contemporary issues as to legislative regulation of accounting of the enterprises' staff remuneration. Both essence and meaning of the economic categories of «minimum wage», «subsistence minimum» and «single social tax» have been reflected. The normative order of establishing the staff minimum wage has been characterized and provided to assess the provision of social standards. The order of wages indexation, along with peculiarities of charging single social tax to the wages fund for enterprise's workers, taking into account new developments in the existing legislation, has been considered. The problem of inconsistence between the growth of inflation level and increases in the minimum wage has been identified, which requires urgent consideration and decision at the legislative level. The legal regulation of accounting the staff remuneration has been examined in the part of impact of changes in the minimum wage level on the paying up employees. Types of liability of directors of enterprises for violation of labor laws have been determined, which will ensure control and continuous compliance of settlements with staff and with the State in full.
Authors and Affiliations
Liudmyla Maister
Keywords
Related Articles
- EP ID EP164543
- DOI -
- Views 117
- Downloads 0
Formation of Strategic Indicators for Evaluation of Efficiency of Technical Re-Equipment of Industrial Enterprises
The article is aimed to create a balanced set of strategic indicators for evaluating the efficiency of technical re-equipment of industrial enterprises with elaboration of modeling of its stages. In the article the two d...
Specific Features of Realisation of the Concept of Sustainable Development in the Transition Economy
The goal of the article is identification of specific features of the process of transition to sustainable development in countries with transition economy. The article considers ways and main components of the transitio...
A Morphological Analysis of a System for Control over the Socio-Economic Development of Enterprise
The article is aimed at establishing levels of functioning, implementation of morphological analysis, defining the properties of elements of the system for dynamic control over the socio-economic development of enterpris...
The Use of controlling Tools in the Activities of the National Management
In order to determine current trends in practice of accounting and control, survey and analysis of national scholars's works, devoted to the study using of controlling tools, was held.
The Ukrainian-Moroccan Economic Cooperation: Current Status and Development Priorities
The article is concerned with the current status of the Ukrainian-Moroccan economic cooperation and substantiation of its development priorities. Recent trends in the development of trade relations between Ukraine and th...