Abstract

The article examines the issues of calculating financial support for assignment and transfer of pensions to employees of internal affairs bodies. Common features and differences of such categories as salary and financial support are considered. The following features of monetary support are highlighted: financial support is paid to a separate category of employees - military personnel, rank-and-file and senior staff of internal affairs bodies, etc.; its composition, in addition to official salaries and additional payments, includes salaries for special titles; the amount of monetary support is largely determined by legislation, and the amount of wages is determined by the agreement of the parties and the results of the work of enterprise; financial support is paid from the state budget, and wages are paid from the funds earned by the labour team, and in some cases - at the expense of state funds. Financial security is defined as the guaranteed remuneration paid to the rank-and-file staff of the internal affairs bodies from the state budget for performance of official activities stipulated by the employment contract and legislation, for the employee's personal contribution and the impact of his/her work on the achievement of the overall results of the internal affairs bodies. Due to the analysis of theoretical provisions, current legislation and individual positions of the court practice, the problematic issues of calculating financial support for appointment and transfer of pensions to employees of internal affairs bodies have been clarified. The attention is focused on the fact that only the Verkhovna Rada of Ukraine, through the adoption of laws, determines the types of financial support for calculating and recalculating pensions for military personnel and persons entitled to a pension by law, and the Cabinet of Ministers of Ukraine takes measures to ensure the right of persons for provision of pension, guided by the Constitution and the laws of Ukraine. The amendments to the regulatory acts regulating the procedure for calculating the financial support for appointment and recalculation of pensions are proposed. The attention is drawn to the fact that the legislation on calculation of monetary support and, accordingly, the amount of pensions for employees of internal affairs bodies needs to be updated. The necessity of streamlining the regulatory acts regulating the provision of pension for employees of the internal affairs bodies is substantiated. It is proposed to cancel outdated normative acts that regulate the procedure for recalculating pensions for employees of internal affairs bodies, which contain controversial provisions and have conflicts, namely, they do not correspond to the Constitution of Ukraine and the realities of today.

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