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Рік заснування видання - 2011

THE ECONOMIC ESSENCE OF CALCULATIONS ON THE PAYMENT OF LABOR

07.12.2022 23:10

[2. Economic sciences]

Author: Панасюк Іван Анатолійович, здобувач вищої освіти 2 курсу магістратури, Київський національний університет імені Вадима Гетьмана


Today, when all aspects of socio-economic relations are rapidly developing, receiving a reward for the work performed in the form of a salary, is the main motivating element for every employee.

At all stages of economic development, wages were one of the main tools for stimulating the market, materially motivating employees, an element of the taxation system and increasing the country's labor activity in all sectors of the national economy. Not only the economic efficiency of an individual enterprise depends on the rational organization of the wage system and its correct definition, but also a decent level of the quality of life of the employed population [1].

Brezytska K.F. states that wages are wages for labor, and its value is the price of labor, which is determined on the labor market as a result of the interaction of demand for specific types of work and its supply [3].

According to Dobovska O.V. salary - a monetary expression of the value of the price of labor power, which is paid to employees for the work they have performed or the services provided and is aimed at motivating the achievement of the desired level of labor productivity [4].

Zhidovska N.M. expressed the opinion that wages are any remuneration or earnings, calculated in money, which an entrepreneur pays for work performed or to be performed, or services that are either provided, or should be provided [5].

According to Art. 1 of the Law of Ukraine "On Wages" [7], salary is a reward, calculated mainly in monetary terms, which the employer pays to the employee for the work performed by him under the employment contract.

So, after examining various interpretations, we can conclude that there is no unambiguous and clear concept. But, in our opinion, we can single out the definition of A. M. Kolot, who considers wages from two sides, namely: from the position of the enterprise and from the position of the employee.

The definition of wage functions is similar to the definition of concepts, but most often scientists distinguish the following functions: reproductive, stimulating, social and regulatory.

According to Art. 2 of the Law of Ukraine "On Wages" [7] wages have the following structure: basic, additional wages and other incentive and compensatory payments (look table 1).

In Ukraine, there are two forms of payment: hourly and piecework. The company chooses the form of payment according to certain conditions. When choosing a form of remuneration, it is necessary to take into account psychological, social factors, factors related to motivation, relationships in the team, and economic factors [2].

So, summarizing the above, we come to the conclusion that there is no exact definition of wages, scientists interpret it in different ways, and employers and workers consider it from different angles. The main task and function of wages on the part of the employee is motivation, and on the part of the employer, stimulation to perform their work well. The high-quality performance of payroll functions directly depends on the clarity and literacy of the organization of payroll accounting.

Table 1

Wage structure in Ukraine





Source: compiled by the author based on [6].


Література


1. Абрамова О. С., Полтенко І. В., Макогон П. В. Аналіз особливостей трактування дефініції «заробітна плата» у сучасних умовах оподаткування. Вісник університет банківської справи.  2018 № 3 (33). URL: https://journals.indexcopernicus.com/api/file/viewByFileId/573989.pdf


2. Білова Н. Чернишова Н. Форми та системи оплати праці. Податки & бухоблік. 2016. № 50. URL: https://i.factor.ua/ukr/journals/nibu/2016/june/issue-50/article-18968.html.-18968.html


3. Брезицька К. Ф. Економічний зміст та підходи до поняття «заробітна плата». Ефективна економіка. 2015. №2. URL:http://www.economy.nayka.com.ua/?op=1&z=3815.


4. Дубовська О. В. Теоретичні засади заробітної плати як соціально- економічної категорії. Вісник ДДФА. Економічні науки. 2014. № 2. С. 23- 32.


5. Жидовська Н. М. Удосконалення систем оплати праці України з урахуванням зарубіжного досвіду. Зб. наук. праць Таврійського державного агротехнологічного університету. Економічні науки. 2012. № 2 (18). С. 138-146.


6. Онищенко В. П. Нарахування зарплати 2021. Головбух. 2021. URL: https://www.golovbukh.ua/article/7257-narahuvannya-zarobtno-plati.


7. Про оплату праці : Закон України від 24 березня 1995 № 108/95. URL: https://zakon.rada.gov.ua/laws/show/108/95-%D0%B2%D1%80#Text.





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