SOME ASPECTS OF CONDUCTING EXPERT RESEARCH ON SALARY ACCOUNTING AND PAYMENT OF WAGES

Introduction. To carry out their activities, business entities enter into social and labor relations, concluding employment contracts with employees. Today, 90% of the economically active population is in social and labor relations [1, p. 9]. For his work, a person receives a reward, the accounting and documentation of which is entrusted to the employer. Accounting for labor costs is one of the most difficult and time-consuming areas of accounting due to the instability of labor and tax legislation, as well as business conditions. Errors in the calculation of wages automatically lead to a number of errors and violations in the accounting of deductions from wages (primarily personal income tax as a budget-forming payment of the local budget) and income tax, since wages are one of the components of the cost of products (works, services). This has a devastating effect on both the development of the national economy and the income of the employee himself. In addition, there is a growing trend in the number of business entities that withhold or do not pay wages to their workers in full, explaining this by the lack of funds in bank accounts. According to similar facts, the number of open criminal cases and the number of appointed judicial economic examinations regarding the correctness of calculation and timeliness of salary payments are increasing. Purpose. The purpose of the research is to generalize the legislative framework on the legality and justification of the calculation and payment of wages to employees, documentary confirmation of violations of the current legislation in this area, as well as the formation of recommendations aimed at expanding the possibilities of conducting expert research on the calculation and payment of wages. Materials and methods. The materials of the research are: 1) regulatory and legal support for calculation and payment of wages; 2) works of domestic scientists and practitioners-forensic experts regarding the organization of work, calculation and payment of wages to employees of the enterprise. In the process of research the following scientific methods were used: theoretical generalization and grouping (to characterize the components of the accounting process regarding the calculation and payment of wages, to group factual information regarding primary documents, accounting registers, reporting documents); method of comparison (to identify cause-and-effect relationships between underpaid wages and losses, as well as non-targeted spending of funds in the presence of arrears for payment of labor), logical generalization of results (formulation of conclusions). Results. The scientific article summarizes the legislative acts of Ukraine and the normative acts of the local level, which regulate the process of calculation and payment of wages to employees. The list of documents that must be provided to the expert to carry out a comprehensive and complete study of the correctness of the calculation and payment of wages is determined. Attention is drawn to the difference between the employment of citizens under labor and civil law contracts. A methodical basis has been formed for conducting a sound economic examination regarding the calculation and payment of wages. Discussion. In further scientific research, it is proposed to focus attention on the validity of the charging of additional payments for the combination and simultaneous (professions) of positions to employees, documentary evidence of the illegal charging of additional payments for the combination or simultaneous (professions) of positions that caused damage (irreversible loss of assets) to the enterprise of the state sector of the economy.