АКТУАЛІЗАЦІЯ ПИТАНЬ ОПЛАТИ ПРАЦІ НА ПІДПРИЄМСТВАХ В УКРАЇНІ

Abstract

The article reveals the features of actualization of issues of wages at enterprises in Ukraine. It is stated that: the salary is a remuneration, which is usually calculated in cash equivalent, and which, according to the employment contract, the employer must pay the employee for the work he performed; salary consists of basic salary, additional salary, other incentive and compensation payments. It was found that the key functions that wages perform are the reproductive function, the stimulating function, the social function and the accounting and production function. It has been proved that it is advisable to consider the payroll fund in many aspects, for example, as an integral part of the expenses of enterprises, as a tool for managing the personnel of enterprises, as a motivational tool used to guide the plan of activities of enterprises, as a tool for generating supply and demand in the labor market. It is determined that the specifics of the organization of remuneration at the enterprise is aimed at strict observance of the terms of payment of wages, provided for by the provisions of the Collective Agreement, in accordance with the current legislation of Ukraine. It is noted that the prospects for further research in this direction are to study of the features and improvement of the mechanism of legal regulation of wages in Ukraine.