The state of legal regulation of the material direction of social protection for customs officials

Abstract

The article is devoted to clarifying the current state of legal regulation in Ukraine regarding the material direction of social protection for customs officials. First, the author analyzes the special features of the material direction of social protection for the relevant circle of employees. This is done through the prism of the mechanism of legal regulation of social protection for customs officers. It is established that the material direction of social protection for customs officials is regulated by the norms of legislative acts as well as at the subordinate level. In accordance with current legislation, the main guarantor of social protection for customs officials in Ukraine (in the context of their material security) is the state. It follows from the current legislation that the main form of social protection for customs officials is in the context of the material direction of their social protection measures for the calculation and payment of wages (which consist of the main and ad ditional components). Other material forms of social protection for customs officials are measures for the accrual and payment of monetary funds for the purpose of compensation by the state for the harm caused to the employee; and material assistance to the employee. It is established that the current state of legal regulation of the material direction of social protection for customs officers is characterized by a variety of problems that prevent the full-fledged operation of the principle of legal certainty of the norms of legislation on social protection for such workers. An author proposes to create a conceptual and strategic document addressing the social protection of customs officials in order to address these problems. This document should pay attention to the problems of regulatory regulation in the material direction of social protection for workers and outline the main guidelines for solving these problems. It is also proposed to make numerous changes to the Customs Code of Ukraine, namely: to clarify the list of additional components of the salary of customs officials; to expand the possibility of acquiring the right to receive funds (as a result of the state compensation procedure) by all customs officials; and to regulate the right to financial assistance, as well as to determine the grounds, conditions, and general procedure for receiving financial assistance by customs officials (who are civil servants). Separately, the author justified the need to create and approve a rewritten resolution of the Cabinet of Ministers of Ukraine on “Some issues of remuneration of customs officials”.