PAYMENTS TO ENTERPRISE EMPLOYEES: ACCOUNTING, TAXATION AND CONTROL

Abstract

The purpose of the article is to substantiate and disclose the features of accounting, taxation and control of payments to employees of the enterprise, taking into account legislative changes. The relevance of the topic is that wage is the basis of social and labor relations of different categories of persons: employees, employers and the state. It fills social funds through tax payments, the basis for which is the payment of employees of the enterprise. The theoretical and methodological basis of the study is fundamental principles of modern economic theory, the scientific work of scientists. Methods used in the article: theoretical analysis and synthesis of the test material, social and qualitative research methods. The essence and structure of payments to employees of the enterprise in accordance with national and international standards of accounting and financial reporting are studied. The components of payments to employees within the enterprise in accordance with PSBA 26 "Payments to employees" are considered. These are current payments, dismissal payments, post-employment payments, payments of equity instruments of the enterprise, other long-term payments to the employee. Accounting accounts used for accounting and taxation of payments to employees at the enterprise are highlighted. The types of tax payments that are made on payments to employees of domestic business entities in accordance with the requirements of current legislation are described. They are the single contribution to the compulsory state social insurance, personal income tax, military tax. The information regarding changes of normative-legal maintenance of taxation of payments to employees of the enterprise is reviewed. It is proposed to carry out control procedures for payments to employees within the enterprise in order to obtain reliable information for management decisions aimed at correcting the negative consequences of violations of labor legislation, their prevention and avoidance in the future. The obtained research results deepen the theoretical aspects of accounting and control of payments to employees of the enterprise, as well as provide an opportunity to take into account significant changes in regulatory and legal support for their taxation under the new requirements.