Issue №: 3 (73)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
SETTLEMENTS WITH EMPLOYEES OF AGRICULTURAL ENTERPRISES: ESSENCE, ACCOUNTING, TAXATION AND REPORTING
PODOLIANCHUK Olena – Candidate of Economic Sciences, Associate Professor, Head of the Department of Accounting and Taxation, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: podolianchuk_l@i.ua).
The paper describes the situation when agricultural enterprises are forced to work with limited human resources. It is noted that labor potential is a component of the resource potential of business entities. The concepts of personnel, labor force, labor resources, personnel, labor and intellectual potential are characterized. The legislative documents were analyzed and the normative interpretation of the essence of the category of «employees» was investigated and it was found out how relations with them are formalized. The actual definition of the essence of the studied category of "employees" was proposed. The foundations of the normative and legal relations of a business entity with employees and state bodies were presented. It is noted that the main source of income for the majority of able-bodied people in rural areas is wages, the amount of which depends on the complexity and conditions of the work performed, the professional and business qualities of the employee, the results of his work and the economic activities of the enterprise. The minimum wage and the subsistence minimum for 2018-2025 in Ukraine are analyzed. The approaches to determining the subsistence minimum are revealed. A significant gap between the low level of wages and the high cost of living is noted. The legislative framework for the organization and settlements with seasonal and temporary workers involved in certain types of work in agriculture has been studied. The basis for taxation of income of employees in agriculture, including wages in kind, has been revealed. Accounting aspects of settlements with employees have been characterized. The characteristics of the accounting account have been revealed. The main reporting forms for displaying information on settlements for payments to the employees are described. The need for internal reporting to analyze and assess labor productivity is noted. Scientific approaches to improving accounting and taxation of settlements with employees are investigated. The need to detail the information in terms of analytical accounts is noted. The proposals have been made regarding the accounting and taxation of remuneration to employees under civil law contracts who are not full-time employees of the enterprise and seasonal and temporary workers.
1. Holoborodko, A.Iu., Plevako, N.O., & Kusova, D.M. (2023). Kontseptualni pidkhody do vyznachennia poniattia personal pidpryiemstva v umovakh stratehichnykh zmin [Conceptual approaches to defining the concept of enterprise personnel in the context of strategic changes]. Ekonomika. Menedzhment. Biznes – Economics. Management. Business, 4 (43), 54–62. DOI: 10.31673/2415-8089.2023.041313 [in Ukrainian].
2. Hurenko, T.O. (2022). Oblik oplaty pratsi ta trudovi vidnosyny u voiennyi period [Accounting for wages and labor relations during the war period]. Ekonomika ta suspilstvo – Economy and society, 36. DOI: https://doi.org/10.32782/2524-0072/2022-36-31 Retrieved from: https://economyandsociety.in.ua/index.php/journal/article/download/1153/1111 [in Ukrainian].
3. Drobiazko, S.I. (2020). Orhanizatsiia bukhhalterskoho obliku zarobitnoi platy pratsivnykiv pidpryiemstva [Organization of accounting for the wages of enterprise employees]. Ekonomika ta derzhava – Economy and State, 1, 4–8. DOI: 10.32702/2306-6806.2020.1.4 [in Ukrainian].
4. Instruktsiia pro zastosuvannia Planu rakhunkiv bukhhalterskoho obliku aktyviv, kapitalu, zoboviazan i hospodarskykh operatsii pidpryiemstv i orhanizatsii: Nakaz Ministerstva finansiv Ukrainy № 291 [Instructions on the application of the Chart of Accounts for Accounting of Assets, Capital, Liabilities and Business Transactions of Enterprises and Organizations: Order of the Ministry of Finance of Ukraine № 291]. (1999, November 30). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/z0893-99#Text [in Ukrainian].
5. Kvasha, S.M., Vakulenko, V.L., Pavlenko, O.M., & Yuntao, L. (2024). Retrospektyvnyi analiz spozhyvchoho koshyka naselennia ta zminy v spozhyvanni produktiv kharchuvannia naselenniam Ukrainy [Retrospective analysis of the consumer basket of the population and changes in food consumption by the population of Ukraine]. Ekonomichnyi prostir – Economic Space, 190, 330–334. DOI: https://doi.org/10.32782/2224-6282/190-59 [in Ukrainian].
6. Kodeks zakoniv pro pratsiu Ukrainy: Zakon Ukrainy № 322-VIII [Labor Code of Ukraine: Law of Ukraine № 322-VІІІ]. (1971, December 10). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/322-08#Text [in Ukrainian].
7. Pro zatverdzhennia Metodyky vyznachennia prozhytkovoho minimumu: Nakaz Ministerstva sotsialnoi polityky Ukrainy, Ministerstva ekonomichnoho rozvytku i torhivli Ukrainy, Derzhavnoi sluzhby statystyky Ukrainy № 178/147/31 [On approval of the Methodology for determining the subsistence minimum: Order of the Ministry of Social Policy of Ukraine, the Ministry of Economic Development and Trade of Ukraine, the State Statistics Service of Ukraine № 178/147/31]. (2017, February 3). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/z0281-17#Text [in Ukrainian].
8. Minimalna zarplata v Ukraini [Minimum wage in Ukraine]. index.minfin.com.ua. Retrieved from: https://index.minfin.com.ua/ua/labour/salary/min/ [in Ukrainian].
9. Mishchuk, Ye.V., & Morenko, Ye.V. (2015). Pereosmyslennia pidkhodiv do vyznachennia zarobitnoi platy v konteksti analitychnoho zabezpechennia diialnosti pidpryiemstva [Rethinking approaches to determining wages in the context of analytical support for enterprise activities]. Naukovyi visnyk Mizhnarodnoho humanitarnoho universytetu. Seriia: Ekonomika i menedzhment – Scientific Bulletin of the International Humanitarian University. Series: Economics and Management, 14, 282–284 [in Ukrainian].
10. Popova, V.D., & Kolotylo, Yu.I. (2019). Oblik oplaty pratsi: problemy ta napriamy udoskonalennia oblikovoho zabezpechennia upravlinnia personalom [Payroll accounting: problems and directions for improving accounting support for personnel management]. Molodyi vchenyi – Young Scientist, 10 (74), 714–721. DOI: https://doi.org/10.32839/2304-5809/2019-10-74-149 [in Ukrainian].
11. Pro derzhavni sotsialni standarty ta derzhavni sotsialni harantii: Zakon Ukrainy № 2017-III [On state social standards and state social guarantees: Law of Ukraine № 2017-III]. (2000, October 5). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/2017-14#Text [in Ukrainian].
12. Prozhytkovyi minimum v Ukraini [Subsistence minimum in Ukraine]. index.minfin.com.ua. Retrieved from: https://index.minfin.com.ua/ua/labour/wagemin/ [in Ukrainian].
13. Pro zahalnooboviazkove derzhavne sotsialne strakhuvannia: Zakon Ukrainy № 1105-XIV [On Compulsory State Social Insurance: Law of Ukraine № 1105-XIV]. (1999, September 23). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/1533-14#Text [in Ukrainian].
14. Pro zatverdzhennia naboriv produktiv kharchuvannia, naboriv neprodovolchykh tovariv ta naboriv posluh dlia osnovnykh sotsialnykh i demohrafichnykh hrup naselennia: Postanova Kabinetu Ministriv Ukrainy № 780 [On Approval of Food Sets, Non-Food Sets and Service Sets for Major Social and Demographic Groups of the Population: Resolution of the Cabinet of Ministers of Ukraine № 780]. (2016, October 11). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/780-2016-%D0%BF#Text [in Ukrainian].
15. Pro oplatu pratsi: Zakon Ukrainy № 108/95-VR [On remuneration: Law of Ukraine № 108/95-VR]. (1995, March 24). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/108/95-%D0%B2%D1%80#Text [in Ukrainian].
16. Pronko, L.M. (2022). Ekonomichni zasady formuvannia zainiatosti naselennia v silskohospodarskomu vyrobnytstvi [Economic principles of employment formation in agricultural production]. Ekonomika ta derzhava – Economy and State, 5, 73-78 DOI: 10.32702/2306-6806.2022.5.73[ in Ukrainian].
17. Pro poriadok vyrishennia kolektyvnykh trudovykh sporiv (konfliktiv): Zakon Ukrainy № 137/98-VR [On the procedure for resolving collective labor disputes (conflicts): Law of Ukraine № 137/98-VR]. (1998, March 3). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/137/98-%D0%B2%D1%80#Text [in Ukrainian].
18. Pro umovy pratsi robitnykiv i sluzhbovtsiv, zainiatykh na sezonnykh robotakh: Ukaz Prezydii Verkhovnoi rady SRSR № 310-09 [On working conditions of workers and employees engaged in seasonal work: Decree of the Presidium of the Supreme Soviet of the USSR № 310-09]. (1974, September 24). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/v0310400-74#Text [in Ukrainian].
19. Pro umovy pratsi tymchasovykh robitnykiv i sluzhbovtsiv: Ukaz Prezydii Verkhovnoi rady SRSR № 311-09 [On the working conditions of temporary workers and employees: Decree of the Presidium of the Supreme Soviet of the USSR № 311-09]. (1974, September 24). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/v0311400-74#Text [in Ukrainian].
20. Skliaruk, I.P., & Polishchuk, M.V. (2023). Osoblyvosti orhanizatsii obliku rozrakhunkiv z oplaty pratsi v suchasnykh umovakh [Peculiarities of organizing the accounting of wage settlements in modern conditions]. Ekonomika ta suspilstvo – Economy and Society, 47. DOI: https://doi.org/10.32782/2524-0072/2023-47-50 Retrieved from: https://economyandsociety.in.ua/index.php/journal/article/view/2130/2059 [in Ukrainian].
21. Spysok sezonnykh robit i sezonnykh haluzei: Postanova Kabinetu Ministriv Ukrainy № 278 [List of seasonal work and seasonal industries: Resolution of the Cabinet of Ministers of Ukraine № 278]. (1997, March 28). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/278-97-%D0%BF#Text [in Ukrainian].
22. Sulimenko, L.A., Kyian, A.V., & Viter, S.A. (2018). Oblik i analiz rozrakhunkiv z oplaty pratsi [Accounting and analysis of wage settlements]. Infrastruktura rynku – Market infrastructure, 18, 395–404 [in Ukrainian].
23. Tokarchuk, D.M. (2017). Zainiatist silskoho naselennia ta dyversyfikatsiia silskoi ekonomiky yak shliakh do pokrashchennia yii stanu [Employment of the rural population and diversification of the rural economy as a way to improve its condition]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economics, finance, management: current issues of science and practical activity, 12 (28), 68-79 [in Ukrainian].
24. Tsyvilnyi kodeks Ukrainy: Zakon Ukrainy № 435-IV [Civil Code of Ukraine: Law of Ukraine]. (2003, January 16). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/435-15#Text [in Ukrainian].
25. Shevchenko, A. Spozhyvchyi koshyk v Ukraini: znachennia, osoblyvosti ta novi vyklyky [Consumer basket in Ukraine: meaning, features and new challenges]. abiznes.com.ua. Retrieved from: https://abiznes.com.ua/spozhyvchyy-koshyk-v-ukraini-dlia-choho-vin-potriben-ta-iak-yoho-vyrakhovuiut-356/ [in Ukrainian].
26. Podolianchuk, O.A. (2020). Oblik ta opodatkuvannia rozrakhunkiv za potochnymy vyplatamy pratsivnykam. Theoretical and practical aspects of the development of the European Research Area: monograph. Riga, Latvia: «Baltija Publishing». DOI: https://doi.org/10.30525/978-9934-588-53-2-10 Retrieved from: http://www.baltijapublishing.lv/omp/index.php/bp/catalog/view/30/597/1244-1 [in English].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)
The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)
The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
The cost of printing one page in professional editions of the university is 60 UAH.
An additional copy of the magazine with the mailing list costs 450 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
