PECULIARITIES OF CALCULATION OF PAYMENT OF TEMPORARY DISABILITY OF EMPLOYEES AND ITS PAYMENT IN 2018
Journal Title: Сталий розвиток економіки - Year 2018, Vol 38, Issue 1
Abstract
Purpose. The study of the process of calculating and documenting of sick lists in accordance with the current legislative acts of Ukraine. Methodology of research. The following methods were applied to achievement of a goal in the course of the research: observation (for studying of a condition of account and monitoring of calculation of compensation for a temporary invalidity); theoretical generalization and comparison (for disclosure of the normative legislative base on accounting of sick lists). Findings. Changes of the normative legislative base of Ukraine on carrying out calculation of compensation for a temporary disability of employees of the enterprise were analyzed. It was indicated that the basis for calculating and charging compensation for an employee is absent in the workplace for the reason of illness is a sick list. Considerable attention is paid to the exact registration of a sick list which is filled with both medical institution, and the enterprise. Depending on the calculated period and the amount of income of the worker in this period, the analysis of calculation of compensation on a temporary disability of workers and its payments was carried out. Originality of the study is to disclose of the existing theoretical and practical provisions and recommendations for calculating the benefits (compensation) for temporary disability of workers. Practical value. The results of the study can be used to display the calculation, accrual and payment of benefits (compensation) for sick leave in the accounting records. Due to the constant changes of the normative legislative base of the accountant on payroll constantly need to pay considerable attention to the correct calculation of compensation for disablement incapacity.
Authors and Affiliations
Olha Bondarenko, Oksana Popovych, Viktoriia Panasiuk
Keywords
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