STATUS AND PERSPECTIVE ACCOUNTING OF PAYMENTS FOR PAYMENT OF LABOR AND CALCULATION OF ERUS AT ENTERPRISE
Journal Title: Молодий вчений - Year 2017, Vol 6, Issue 46
Abstract
The theoretical, methodical and practical aspects of the organization of accounting and control of payroll calculations, the correctness of the calculation of a single social contribution for labor payment are investigated. It is determined among the main problems of increasing the minimum wage since January 1, 2017 and the tax social benefit on personal income tax, significantly lower than the minimum wage itself. The author used the works of Russian and foreign scientists who studied this topic. In recent years, many works on the problem of pay and its impact on Ukrainian processes have been published. However, in the definition of the main terms of this topic there are differences and inaccuracies, leading to an inaccurate, and sometimes incorrect understanding of the calculation of wages.
Authors and Affiliations
I. V. Soboleva, E. B. Loban
Keywords
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