PAYMENT ACCOUNTING IN COVID-19 CONDITIONS

Abstract

The article is a study of payroll accounting in terms of COVID-19. It was found out that today the issue of accounting for payroll in the enterprise is the main part of the social and labor relations of workers, employers and the state, which have a great influence on the labor resources of our country. It is determined that practical and theoretical issues of wage calculations always attract the attention of scientists, legislators, heads of organizations and employees. Wages are one of the most important factors in the efficiency of the enterprise, because its size and timely payment depends on productivity, quality of work performed and overall employee satisfaction with their position. It was investigated that it is important to keep accurate records of wages in the enterprise also because wages, as one of the main incomes of the population, are the basis for withholding personal income tax, military duty and the calculation of a single social contribution. Thus, wage accounting can be called one of the most difficult in enterprises, because only a properly selected system of remuneration can promote production growth and combine the interests of employees and management. This is extremely relevant now, at a time when Ukraine is experiencing negative phenomena such as quarantine caused by the COVID-19 pandemic. Wages are one of the main incomes of the citizens of our country. The crisis situation in Ukraine, caused by the COVID-19 pandemic, contributed to a significant decline in the activity of Ukrainian business. It was accompanied by economic instability of economic conditions. Due to the COVID-19 pandemic and the introduction of quarantine, a significant number of operating entities, in addition to critical infrastructure, were forced to limit or suspend economic activity, and therefore the issue of wages became even greater. relevance. It was investigated that measures aimed at curbing COVID-19 had a direct impact on the work of most Ukrainian enterprises: reduced sales, staff reductions, remote operation, etc.