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Journal: International scientific journal "Internauka." Series: "Economic Sciences" (Vol.3, No. 55)

Publication Date:

Authors : ; ;

Page : 62-72

Keywords : additional leave for children; leave in connection with pregnancy and childbirth; leave for child care up to 3 years; social leave; personal income tax; single social contribution;

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Introduction. Modern Ukrainian legislation regulates the provision of various types of leave, which are not only a time of rest, but may have a special purpose for the employee. The Law of Ukraine «On Holidays» of 15.11.1996 № 504–96 (hereinafter — the Law № 504) indicates the annual basic paid leave, unpaid leave, social, educational and creative leave. At present, considerable attention is not paid to accounting for accrual, taxation and payment of social leave, in particular: maternity leave, childcare leave for children under 3 years of age, as well as social leave for employees with children under 15 years of age. One of the main tasks set before the accountant for payroll calculations — timely and accurate calculation of vacation pay, and the need — to make their recalculation in a timely manner, because it is the accountant's responsibility for the correctness of the calculations. Given this fact, the employer will not have to pay compensation to employees for incorrectly accrued and paid vacation pay. Instead, the employee has the right to know from which indicators he was calculated and paid leave, and in case of disagreement will be able to appeal their amount. The accountant is required to pay special attention when calculating social and other types of leave, because these payments, in addition to the employees of the enterprise, are interested in regulatory bodies for compliance with labor legislation (including the State Labor Service of Ukraine), tax authorities (in terms of income tax perosnals (hereinafter —PIT), military duty (hereinafter — MD) and a single contribution and compulsory state social insurance (hereinafter — CCS); recognition of vacation pay as part of income taxpayer expenses). Therefore, the issues of accounting for accrual, taxation and payment of social leave and related accruals are extremely relevant today. Purpose. The purpose of the study is to consider the accounting and reporting of social leave at the enterprise. Methods. The following methods were used during the study: theoretical generalization and grouping (to classify the types of social leave and set deadlines for their provision); formalization, analysis and synthesis (to substantiate the areas of disclosure of information on social leave in the accounts and in the reporting of enterprises); logical generalization of results (formulation of conclusions). Results. In the course of the research the author's approach to the reflection in the accounting and reporting of social leave to which employees of the enterprise are entitled was formed. Discussion. In further research, it is proposed to focus on the order of documentation and reflection in the accounts and in the reporting of such types of social leave as leave in connection with pregnancy and childbirth; childcare leave; additional social leave for children, etc. This will improve the methodology and organization of accounting for other payments at the enterprise.

Last modified: 2022-01-12 20:36:47