Methodological aspects of the procedure for calculating wages and insurance premiums, as well as other settlements with the staff of an agricultural organization

Abstract

Wages are the main source of income for agricultural workers. Since labor is a socially significant category, its legal regulation is carried out at all levels of the legislative power of the Russian Federation, which not only fix regulatory requirements, but also contain basic social guarantees and legal norms that protect the remuneration of residents and non-residents. However, each company has a certain freedom in choosing the method of payroll and employee incentives. The global social and economic importance of work and its remuneration consists in the following main functions: reproductive, stimulating and regulating. The employee performs an industrial function, the employer performs a stimulating one, and the state performs a regulatory one. The article discusses the methodological aspects of the procedure for calculating wages and insurance premiums, as well as other settlements with the staff of an agricultural organization. The subject of the study is the methodological aspects of payroll and insurance premiums, as well as the implementation of other settlements with the staff of agricultural organizations. The information base was the forms of accounting and tax reporting of agro-industrial complex organizations of the Stavropol Territory. The scientific novelty of the research consists in the development and implementation of various accounting and analytical aspects of the procedure for calculating wages and insurance premiums, as well as other settlements with the staff of an agricultural organization.