ОРГАНІЗАЦІЯ ОПЛАТИ ПРАЦІ В УМОВАХ ВОЄННОГО СТАНУ

Abstract

In modern conditions, the payroll fund is a key instrument in the formation of relations between employers and employees, it is fundamental and forms the basis for socioeconomic relations between business entities. Changes in legislation, tax policy and the desire to balance the interests of employers and employees are driving the improvement of payroll management mechanisms. In market conditions, incorrect management of the payroll fund does not allow domestic enterprises to ensure additional profit by reducing labor costs, and does not fulfill the necessary motivating function of stimulating productivity growth. However, despite the large number of publications, the urgent task remains to create a mechanism for regulating remuneration, which should be based on ensuring that employees are interested in systematical improving the efficiency of labor productivity, which will enable them to earn funds for timely payment of wages and salaries, increase their level, develop production, and increase, if necessary, the number of jobs, which confirms the relevance of given study, especially in times of war. The article examines the problems in the organization of labor remuneration management under martial law. The factors of influence on the structure of the labor force in modern economic conditions are determined. In the course of the study, the author used general scientific theoretical methods: system analysis - to clarify the main research criteria; the method of induction - at the stage of collecting, systematizing and processing information for the study; the method of deduction - in the process of studying theoretical problems; abstract and logical method - to make theoretical generalizations and conclusions about the problems and challenges of wage management in wartime. The article examines the mechanisms for managing the organization of remuneration under martial law and identifies the main factors influencing the structure of the labor force. The principles of labor remuneration organization and the impact of the aggressor on labor resources in Ukraine are considered. It is established that the legislation regulates some issues related to the management of remuneration under martial law, as well as the main directions for improving the management of labor incentives in the post-war period. It is possible for Ukrainian enterprises to achieve further development and recover in the post-war period through balanced management decisions on remuneration, legislative support for the working-age population, and incentives for employees to rebuild the Ukrainian economy. Our country has lost a significant part of its population due to the hostilities, about 8 million citizens migrated to foreign countries in 2023, thousands of working-age people were forced to move from the war zone to safer regions, and a significant number of people are defending Ukraine with dignity in the Armed Forces. In the current situation, the issue of managing the remuneration organization is extremely important and relevant, because enterprises have experienced a significant hunger for labor resources, which is why this issue requires further research.