Labor Payment Research Articles

A Holistic Review on Impact of Demonetization on Animal Husbandry Sector

The impact created in the year 2016 by demonetization policy on India's animal husbandry industry analyse different effects which are critically analysed using different studies. The goal of demonetization, which invalidated ₹500 and ₹1000 banknotes, was to suppress corruption, burden the use of counterfeit money, and encourage online transactions [1,2]. Animal husbandry holds as strongest pillar of India's rural economy, and the current study of demonetization examines the short- and long-term effects on it. The short term effects like Price volatility, lack of liquidity, and decreased market demand particularly impacted small-scale livestock, dairy, and poultry producers [3]. The studies also suitably reveal that farmers faced many significant challenges, including loss of livelihood, disrupted supply chains, and restricted access to banking facilities, increased debt, and limited farm investments [4]. The Long-term effects included a rise in the use of formal banking, a move toward digital payments, and structural modifications to cooperatives. The present agriculture and allied industries scenario, which mainly depends on cash transactions, experienced significant disruptions in labor payments, input procurement, and livestock sales etc [2]. The report also assesses government actions, such as initiatives to promote digital payments, sector-specific relief programs, and financial inclusion The policy recommends the need for more efforts to raise digital literacy in rural communities, improved rural banking infrastructure in order to improve the sector's adaptability to future economic uncertainties [5,3].

Social security fee reduction, industrial robots, and labor income share

This study explores whether the policy of reducing labor payments can have opposite effects to those expected. Specifically, it investigates whether reducing the social insurance contribution rate can increase labor employment and enhance overall labor income. This study focuses on a direct social security fee reduction event in China. This event targets labor-intensive enterprises and encourages adopting industrial robots. By leveraging this quasi-natural experiment, we construct a mathematical model. Further, using a triple-difference strategy, we examine the impact of social security fee reduction on firm factor structures and income distribution. This study observes that a social security fee reduction decreases the labor income share of enterprises. However, this only applies to non-small and medium-sized enterprises (non-SMEs) and is not observed in SMEs. Consequently, because of the social security fee reduction, automation is the primary cause of the decline in the labor income share. The reduction in social security fees enables companies to use the saved funds for further automation, causing labor productivity to exceed labor costs and ultimately reducing the labor income share. The findings suggest that industrial specialization is one of the reasons for labor income share decline in transitioning economies.

Development of Android App on Scheduling Payments and Financial Management of Workers in Construction Industry

Abstract: A innovation centralized platform designed specifically for labour payment to efficiently manage project management, labour payments and generate detailed financial reports. Mobile computing offers helps to construction workers improve efficiency and minimize the paper works. However, the uptake of the technology is quite low in the industry, with little research on key constraint factors and the priority needs of the construction workforce. In recent year mobile applications have become increasingly popular years and is expected to continue like that as all the tech is moving towards mobile. However, unfortunately, in the face of accelerating user demand, businesses are not validating that their apps are safe, secure and they are more dragged by the speed-to-market pressure as well as the need to maintain a high level of user experience. As the application contains all the payment information tedious writing work can be avoided on site. Just set the payment in the application and are free to go. Extensive time and effort are spent on inspecting and documenting of payments. Managing large number of projects with various subcontractors will be difficult. If the hard copy is lost, entire data set cannot be taken back. In financial updates client also face same problem, to get clients according to their requirements. To bridge this gap and to develop better connection between client, engineers and subcontractors, we need a platform. Project cost based on labour payments and payments pending can be accessed easily. Maintain a history of project payments, weekly payments balance payments tracker

Digital space for payroll and remuneration

The study identifies the features of wage systems that directly affect their implementation in automated programs. The complexity of salary calculation, and sometimes the inability to implement a particular system in an automated program, is the main reason for the rejection of more modern wage systems. A comparative analysis of automated programs has been carried out, which makes it possible for an organization to choose a remuneration system not from the point of view of what the existing automation system offers, but from the point of view of necessity and compliance with the business processes of the organization. This will make it possible to apply more efficient and fair payment systems that will meet current trends and requirements of the labor market. The functional capabilities of the programs in terms of calculation and remuneration are defined. The directions of development and application of digital technologies for calculation and payment of labor are highlighted. The development of new technologies makes it possible to create a digital environment for payment.

Some issues of harmonization of tax and labor legislation in the context of public and private law

The article is devoted to the study of some issues of harmonization of tax and labor legislation in the context of public and private law. It has been established that the payment of taxes is a subject of regulation of tax law, and the requirements established by tax legislation are necessary for the obligation to pay taxes to arise.
 It was concluded that the spheres of tax and labor law intersect at the point of payment to employees. From the point of view of labor legislation, payment of labor is the right and guarantee of every employee (private legal aspect), and from the point of view of tax legislation, it is a source of income of a natural person subject to taxation (public legal aspect).
 Taxes charged on the wages of individuals in the sense of the tax and labor legislation are called “deductions”. It is advisable to amend Art. 110 of the Labor Code of Ukraine and Art. 30 of the Law of Ukraine “On Wages”, expressing them as follows: “At each payment of wages, the employer must notify the employee of the following data related to the period for which the payment of labor is made: a) the total amount of wages with a breakdown by types of payments ; b) amounts and grounds for deductions from wages; c) the amount of wages to be paid; d) amounts of tax deductions”.
 Attention is focused on such an aspect of tax and labor legislation as the status of the employer and its role in tax and labor relations. It was concluded that the key characteristics of the employer’s status in the tax aspect will be: a) the presence of an obligation to pay wages as a prerequisite for the obligation to administer the tax; b) the legality of the relationship between the entity performing the work and the entity paying wages (externally expressed in the obligation to conclude an employment or civil law contract). It is noted that the key features of the employer’s status in labor legislation will be: a) positioning as a party to an employment contract; b) the presence of an obligation to pay wages and ensure proper working conditions.

Darbo užmokesčio dinamikos viešojoje švietimo įstaigoje analizė

The article investigates the essence, structure of wages, the system of taxation of income received from employment relations. Wage changes for 2015–2024 have been carried out. In a public educational institution, the analysis reveals trends in the salary of academic employees. In 2015 January 1st in Lithuania, instead of the national currency litas, the euro was introduced as the common European currency, a decade full of changes, based on regulated changes. Although the regulation of labor payment in the Republic of Lithuania is assessed ambiguously due to the abundance of laws and other normative acts and their frequent changes, a regulated, moderate, albeit unclear, increase in wages has been identified. Determining the value of an academic employee's work is variable and sensitive, in the absence of a more detailed and reasoned justification of official coefficients. The results of the analysis allow us to make the assumption that when forecasting and strategizing the support of employees' motivation for scientific activities, it is appropriate to adjust job coefficients while maintaining equal gaps between positions. Keywords: academic employee, wage, wage structure, duty ratios, taxation, taxes and tax contributions.

Internal control of settlements with personnel on remuneration in the management system of organizations

The main aim of the study is the practical aspects of internal control of compliance with labor legislation and accounting of payroll and to improve the methodological support of control procedures. For perfection of methodical support of internal control of accounting of calculations with the personnel on a labor payment, the working documents of internal control which allow to: control timeliness and efficiency of fulfillment of control procedures, define weaknesses in the system of accounting of calculations with the personnel on a labor payment and establish directions of inspection that demand carrying out of additional control procedures; operatively reveal violations in the documentary registration of movement of the personnel and formulate the following documents. The suggested working documents of internal control allow to the outcomes of control methods and deliver the information to the management of an economic agency for making managerial decisions.

Wages in the system of economic relations of sustainable development: separate issues

The article analyzes individual issues of wages in Ukraine in conditions of sustainable development and war. The low level of wages does not contribute to development and social transformations. The average salary level in the country is much lower compared to European countries. This reduces the purchasing power of the population and the general standard of living of individual citizens. At the same time, a significant part of the economy functions in the shadow, that is, without official accounting. Workers who receive an «envelope» salary do not have social guarantees and protections, such as pensions and paid holidays. There are significant disparities in the level of wages between different regions and industries, salaries in large cities are significantly higher than in rural areas and IT specialists – than other workers. Employers often do not index wages in accordance with the level of inflation, which leads to a decrease in the real purchasing power of employees. The tax burden on wages is very high, which reduces the net income of workers and can encourage shadow payments. Low productivity is often the reason for low wages. Business cannot pay high wages due to lack of innovation and low production efficiency. The high level of labor migration during martial law, especially of youth, blue-collar workers and skilled workers, to other countries where wages are higher creates a labor shortage in Ukraine and affects the labor market. Corrupt practices in the system of financial distribution and an ineffective management system can lead to an unequal distribution of budget resources, and therefore opportunities for workers to receive decent wages. These problems require a comprehensive approach to the solution, including economic reforms and changes in the legal framework for the remuneration of individual employees and motivations for this business. Based on the review of the literature and the regulatory field of regulation of the best practices of payment of labor in Ukraine, it was determined that the reduction of the tax burden on wages contributes to its legalization, and therefore to the filling of local and state budgets. The advantages of remuneration in the special legal regime of Diya.City, which was designed to support, stimulate and practical development and improvement of the IT industry in Ukraine, were studied. It provides significant tax, certain labor and other preferences and benefits. They stimulate the growth of the technological IT environment, attracting investments and increasing innovation.

Can the Indonesian collective action norm of Gotong-Royong be strengthened with economic incentives? Comparing the implementation of an aquaculture irrigation policy program

The Indonesian multi-level governmental program (PITAP) is a participatory pond irrigation management policy established by the Ministry of Marine Affairs and Fisheries. It aims to catalyze the rehabilitation of irrigation canals to improve water access for small-scale aquaculture farmers. In PITAP, traditional aquaculture farmers are incentivized with government funding to create community-based co-management groups (POKLINA), to maintain the self-governance of their irrigation canals. The logic of PITAP is to encourage POKLINA farmers to rehabilitate their irrigation canals through subsidized labor payments that are coupled with strengthening the strong cultural norm of mutual assistance (i.e., collective action) within Indonesian society called Gotong-Royong. PITAP aims to revitalize Gotong-Royong through subsidized labor compensation with the hope that when the subsidy program is over, Gotong-Royong will be revitalized without external support. In this study, we compare and analyze four villages on Lombok, Indonesia, that participated in PITAP program in 2020 and 2021. The study is supported with empirical data using various qualitative data collection methods, including interviews, participant observations, and the collection of policy documents. We further use the Social-Ecological System Framework (SESF) as a diagnostic tool to structure the data collection process and analysis. Findings indicate that different variables hinder and enable collective action in the four villages, leading to different PITAP program outcomes. The likely reason for this, suggested by our findings, is that each village has different social and ecological conditions that influence intrinsic motivation for collective action. PITAP program either crowds out intrinsic motivation under some conditions or crowds it in under others. This suggests the need to consider contextual adaptations in policy design and implementation to improve outcomes better.

Providing decent conditions and salary for scientists – the way to the revival of the prestige of science

Problem setting. The article examines the topical issues of national science, as it has never had such an important social, economic and technical significance as at present, in particular, the issue of decent and fair remuneration of the intellectual potential of the country as a factor in the development of science is considered. Since in the conditions of martial law and European integration transformations in Ukraine, work remains the main source of income for the population, and therefore the issue of wages is important. Attention is drawn to the fact that the policy of low wages has been established in the state today, especially in the scientific field, where the payment of labor almost does not fulfill its key function the reproduction of the spent energy of human resources and the motivation of employees for productive work. Purpose of research. The purpose of the article is to investigate the current issues of national science, since it has never had such an important social, economic and technical significance as at present, in particular to consider the issue of decent and fair remuneration of the intellectual potential of the country as a factor in the development of science Analysis of recent research and publications. Separate issues of legal regulation of labor relations of scientists in Ukraine were considered in their scientific works by H. Barabash, V. Kokhan, A. Yushko, O. Yaroshenko, and others. Such scientists as M. Baru, N. Bolotina, V. Burak, Yu. Burnyagina, N. Hetmantseva, K. Dovbysh, V. Zhernakov, T. Kolyada, O. Protsevskyi, Ya. Simutina and others Article’s main body. In today’s conditions, the preservation and development of Ukraine’s intellectual potential should be one of the main directions of state policy. One of the conditions for overcoming the country’s technological backwardness is a developed knowledge generation system based on effective national education and powerful scientific research and development. Therefore, in order to make an innovative breakthrough, Ukraine must justify and implement the concept of educational and scientific priority, which means that the processes of creating and distributing the products of science and education as key drivers of the balanced development of society, economy, and man must receive exclusive state protection. Conclusions and prospects for the development. It was concluded that the priority direction of scientific policy should be the development, adoption and implementation of decisions aimed at preserving and developing the intellectual potential of personnel, ensuring its vital activity, establishing order and procedures that determine the most effective use of human resources. The goal of the modernization of science in Ukraine should be the creation of a model of the scientific process in which the best domestic and foreign traditions would be optimally combined. Important importance in this process, in particular, the creation of dignified, proper, safe and healthy working conditions for scientific workers, the appropriate material and technical base, participation in international projects, and most importantly ensuring fair, decent remuneration. Since the policy of low wages in the scientific field leads to scientists looking for work in other types of economic activity with a higher level of remuneration, as well as migration abroad. It was established that decent remuneration for the work of the scientific potential of the state should have the following features: the salary level meets world standards; fair wages; salary corresponds to the quantity and quality of work; wages are paid on time.

Valuing ecosystem services from restoring ancient irrigation systems: An application comparing labor vs. monetary payments for choice experiments

AbstractThe use of stated preference methods with monetary payments in developing countries can be problematic as barter and paying with labor are common in rural areas. In response, a growing number of stated preference studies explore using monetary and nonmonetary payment options. We contribute to this literature by exploring the impact of monetary vs. labor payment options on values elicited from choice experiment studies conducted in rural developing country settings. We also contribute to the literature by comparing data-gathering methods, specifically individual surveys vs. group information sessions. Our application is the restoration of an ancient irrigation system known as cascading tank systems in Sri Lanka. We conduct a choice experiment to understand the willingness to pay/willingness to contribute of rural households to restore these irrigation systems. We find that in the individual survey setting, there are no significant differences between monetary and labor payments. We also find that there is no difference between the group and individual survey settings for the monetary payment treatment. For the labor payment treatment, the group setting results in a positive payment coefficient for the labor payment attribute. This highlights that labor payments should be used cautiously in group evaluation settings.

An analysis of the effect of fiscal expenditure on the income distribution of Chilean households

This study analyzes the effect of government spending on income distribution in Chile for 2016 using a multiplier model with the Social Accounting Matrix. The results indicate that increasing fiscal expenditure has a regressive effect on the income share of households in the richest quintile and widens the income gap between the two poorest quintiles and the third and fourth quintiles. When the effect of fiscal expenditure is measured by its nominal impact, households with the highest income receive approximately ten times more income than those with the lowest income. Thus, the regressivity of the income share of the richest households conceals an unequal distribution of the nominal income generated by the fiscal expenditure. Using counterfactual simulations, we suggested that fiscal expenditures could become more equalitarian through policies affecting the distribution of labor payments.

The Principle of Justice is the Key Principle in the Payment of Scientists

Problem setting. In the conditions of European integration transformations in Ukraine, work remains the main source of income for the population, and therefore the issue of wages is important for the paradigm of post-industrial development of all economic systems. Currently, the state has, unfortunately, established a policy of low wages, which negatively affects the growth of labor productivity. Therefore, the payment of labor almost does not fulfill its key function – the reproduction of the spent energy of human resources and the motivation of workers for productive work. As of today, in the conditions of active law-making perspectives of the labor legislation of Ukraine in the aspect of their European integration, the issue of developing and implementing effective labor payment systems has matured. Purpose of the research is to consider fairness as a key principle in the remuneration of a special subject of labor law – scientific workers. Analysis of recent researches and publications. Such scientists as M. Baru, N. Bolotina, V. Burak, Yu. Burnyagina, N. Hetmantseva, K. Dovbysh, V. Zhernakov, T. Kolyada, O. Protsevskyi, Ya. Simutina, O. Yaroshenko and oth. Important scientific provisions on which the modern understanding of the category of justice is based are developed in the works of O. Bandura, V. Horbatenko, K. Dovbysh, I. Zhigalkin, V. Kovalchuk, M. Kostecki, P. Rabinovych, H. Chanysheva etc. Their scientific works have not lost their scientific value until now, however, in modern conditions, the issue of justice, in particular in the field of remuneration, takes on a new meaning and needs to be reconsidered. Article’s main body. Today, more than ever, there is a need for highly qualified personnel and their professionalization. Therefore, the priority directions of educational and scientific policy should be the development, adoption and implementation of decisions aimed at preserving and developing the personnel potential of education and science, ensuring its vital activity, establishing order and procedures that determine the most effective use of human resources. Important importance in this process is the creation of decent working conditions, decent and fair pay, proper, safe and healthy working conditions. Since the policy of low wages in the educational and scientific spheres leads to workers looking for work in other types of economic activity with a higher level of wages and migration abroad. Conclusions and prospects for the development. One of the main issues that need an urgent solution is the issue of remuneration of scientists. In particular, the remuneration of a scientific worker should provide sufficient material conditions for his effective independent creative activity, increase the prestige of the profession of a scientific worker, stimulate the involvement of talented young people in scientific and scientific and technical activities, and improve the qualifications of scientific workers. All teaching staff should have a decent level of remuneration for their extremely difficult and responsible work. A proposal was made to amend the Law of Ukraine “On Scientific and Scientific-Technical Activities” regarding the provision of decent and fair conditions of remuneration for scientific workers, which will contribute to increasing the prestige of the work of this category of workers, and will also allow to ensure the observance of their labor rights, will contribute to the improvement of their financial situation.

Economic efficiency of seedling method when growing St. John’s wort (Hypericum perforatum L.) under drip irrigation

One of the most popular medicinal plants is St. John’s wort (Hypericum perforatum L.). The main source of obtaining its raw materials is collecting in natural groups. Quite often, the amount of St. John’s wort collected does not satisfy the demand in the domestic market of the country, besides, there are cases that it does not contain a sufficient amount of biologically active substances. Research in recent years shows the high prospects of using medicines made on the basis of St. John’s wort as a powerful antiviral agent, especially in the treatment of COVID19. Therefore, industrial cultivation of this crop to increase the raw material base is relevant. Research on improving the technology of growing St. John’s wort was carried out during 2019–2020 at the Research Station of Medicinal Plants of the IAEM of the National Academy of Sciences. The purpose of the research was to determine the effect of plant planting density on the productivity of St. John’s wort under drip irrigation and perform calculations to determine the optimal plant planting density from an economic point of view. Studies have shown that with an increase in the density of planting plants, the yield of the crop also increased. The growth of the harvest of raw material — dry grass, correspondingly increased the costs of its production. The sum of all expenses in the first year of cultivation ranged from UAH 192757/ha — in the variant with a density of 42 thousand plants/ha, to UAH 277289/ha — in the variant with the highest studied St. John’s wort planting density — 167 thousand plants/ha. From an economic point of view, the most profitable in the first year is the cultivation of St. John’s wort with a planting density of 42–56 thousand plants/ha, a further increase in the planting density of plants reduces the profit, while the profit was UAH 79043–85404/ha, the cost of the raw materials received 63803–73747 UAH/t, with a production profitability of 41.0–41.1%. Analysis of the structure of costs for growing and primary processing of raw materials revealed the factors that most significantly affect the cost of the obtained products. When growing St. John’s wort, the most expensive item was the payment of labor, as in the production process, manual labor was used to care for the crops, maintain the irrigation system, dry the received raw materials, and other operations. Labor costs amounted to UAH 71550–77300/ha. In the second year of St. John’s wort vegetation, the cost of growing the crop decreased compared to the first year of vegetation, and the yield of dry raw materials increased, as a result, the economic indicators were significantly higher. The amount of costs was from UAH 152810 to UAH 160364/ha, depending on the density of planting. The profit was from 175690 to 196036 hryvnias/ha, the profitability of production was from 115.0 to 122.2%. The cost of one ton of dry raw materials ranged from UAH 40496 to UAH 41866. An essential item of expenses in the second year of growing St. John’s wort remains the payment of labor, with an increase in St. John’s wort productivity, it increased, in the version with a planting density of 42 thousand plants/ha with a crop yield of 3.5 t/ha of dry raw materials, it amounted to UAH 60950/ha. The highest labor costs of UAH 64955/ha were in the variant with a planting density of 83 thousand plants/ha, where the highest yield of dry raw materials was 3.96 t/ha. From an economic point of view, in the second year of vegetation, the most profitable is the cultivation of St. John’s wort with a density of 83 thousand plants/ha, for which the highest economic indicators were obtained. The high efficiency of the seedling method of growing St. John’s wort under drip irrigation conditions has been proven.

Perlindungan Hukum Bagi Hak-Hak Tenaga Kerja Dalam Pembagian Hutang Harta Pailit

Introduction: Differences in legal position related to the division of bankruptcy between creditors holding collateral and labor rights in the of the Bankruptcy Law and in other laws and regulations will actually create legal uncertainty in providing guarantees of protection to labor rights and cause conflicts between legal norms.
 Purposes of the Research: To find out the various provisions of laws and regulations governing labor rights for the division of bankrupt debts and synchronization between Law No. 37 of 2004 concerning Bankruptcy with other laws and regulations in regulating labor rights to the division of bankrupt and the application of legal protection of labor rights to the division of bankrupt debts. 
 Methods of the Research: The type of research used is normative juridical research. The nature of this research is descriptive. The data source used is secondary data. The nature of this research is descriptive analytical research and drawing conclusions using deductive methods. 
 Results Originality of the Research: The research results show that the synchronization of Law Number 37 of 2004 concerning Bankruptcy with other provisions in the interpretation of the law has been assigned on the decision of the Constitutional Court Number 18/PUU-VI/2008 and 67/PUU-XI/2013 that the payment of labor wages must take precedence over the bills of the state and separatist creditors while severance and other rights are granted after the compliance of the invoices of separatist creditors. In addition, the legal position for labor is determined by the Law and the decisions of the Constitutional Court as a preferred creditor of the proceeds of the sale of the boedel and its enforcement of the law refers to the lex specialis derogat lex generalis while take to consideration other term governing the rights of creditors. Legal implications to bankruptcy companies, the compliance of labor rights is determined by the proceeds of the sale of boedel which is based on the provisions in Article 95 of Law No. 11 of 2020 about Omnibus Law as amended from the provisions regulated in Law No. 13 of 2003 about Manpower, Article 49 and Article 50 of Government Regulation No. 36 of 2021 about Wages.

Formation of the labor payment system at the enterprise

The purpose of the article is to study the theoretical and methodological foundations of the formation of the labor payment system at a modern enterprise.
 The article highlights the essence of wages, characterizes its functions, and summarizes approaches to the organization of wages at enterprises. The main elements of the wage system model are defined. It is noted that the selection and application of acceptable forms of remuneration requires taking into account a significant number of economic, social and psychological factors, as well as the effective functioning of personnel management subsystems at the enterprise, such as labor regulation and evaluation of personnel performance.
 Emphasis is placed on the need to introduce labor regulation as a condition for ensuring the connection of wages with the final results of work. A conclusion was made about the need to properly build a bonus subsystem at the enterprise, especially when applying time-bonus or unit-bonus forms of remuneration. Variants of establishing award conditions and award sizes offered by domestic scientists were considered. Emphasis is placed on the mandatory inclusion of bonus conditions in the collective agreement or the development of the Bonus Regulations.
 It is noted that the application of most new (combined) forms of labor remuneration (non-tariff, point-based, bonus, grading) requires the presence of an effective subsystem for evaluating personnel and the results of their work at the enterprise.
 The list of indicators used to evaluate the effectiveness of the personnel remuneration system formed at the enterprise is considered.
 It was concluded that the development and introduction of an effective model of remuneration of employees leads to an increase in the labor productivity of the personnel, the solution of the problem of social and labor conflicts, and the achievement of the goals set by the enterprise in its development.

Settlement of labor conflicts by means of labor organization at the enterprise

The article's purpose is the scientific substantiation of the theoretical-methodical and applied principles of the settlement of labor conflicts utilizing labor organization at the enterprise. The report defines the importance of using various means of settling labor conflicts at the enterprise, of which priority is given to labor organizations. The elements of labor organization are highlighted depending on the specifics of labor conflict resolution. Labor organization is considered an important area of enterprise management, in which complex tasks of establishing social and labor relations, implementing progressive methods of motivating, and stimulating personnel, ensuring increased productivity and labor efficiency, improving social responsibility, and others are solved. It is emphasized that at enterprises, labor organization takes place in various forms, and, according to them, the factors of settlement of labor conflicts are highlighted. The principles of labor organization in settling labor conflicts at the enterprise are defined. The peculiarities of the labor remuneration system, which determine the characteristics of the personnel organization for the settlement of labor conflicts at the enterprise, are highlighted. All this requires significant organizational efforts to form an attractive internal social and labor environment in which work is effectively stimulated, employment conditions are improved, and sufficient productivity and efficiency of the performed work operations are obtained. At the same time, it becomes essential to avoid threats and risks of labor conflicts when trying to implement progressive labor standards, strengthen control of labor operations, increase requirements for the quality of performance of production tasks, expand areas of high responsibility for performed work, etc. It was concluded that the work organization should take place based on the interests of employees, which mainly relate to receiving and increasing wages, creating proper working conditions, and establishing partnerships in social and labor relations. Keywords: labor conflicts, labor organization, labor payment, settlement, enterprise.

Production logistics of innovative and active industrial enterprises: aspects of planning

The study draws attention to the problems of management of production logistics processes of industrial enterprises, which at the same time specialize in innovative activities and development. The article aims to improve the planning system for aspects of production logistics at creative and active industrial enterprises. The essential understanding of production logistics as a separate section of general logistics, which refers to managing material flows within the limits of production activity: from the primary source of raw materials to the final consumer, is generalized. Reserves for increasing the production volume of innovative products have been identified, which are based on a scientifically based methodology for developing measures for their mobilization. The directions of growth of production volumes due to the identified reserves of reducing the cost of production of innovatively active industrial enterprises have been determined. The recommendations for improving the production structure of innovatively active industrial enterprises are substantiated. The main principles of the rational organization of production processes, which should be followed by innovatively active industrial enterprises when planning their production program, are defined and described. It has been proven that innovative and energetic industrial enterprises should focus on increasing the production volume of innovative products and forming the most optimal production program. For this purpose, it is necessary to use such reserves for increasing the volume of production of innovative products, such as improving its quality, reducing costs for the production and sale of products, saving and rational use of funds for the payment of labor and management personnel, implementation of achievements of scientific and technical progress, because of which productivity increases labors. Keywords: industrial enterprises, innovative activity, production logistics, economic planning, enterprise development.

Formation of motivation HR-engineering on the base of flexible tariff normation of payment for labor

The theoretical and methodological principles of further development and improvement of the tariff system of labor remuneration were studied. The existing tariff systems for workers' wages have proven highly imperfect. They contain certain rudiments of tariff systems of directive and planned economy. Scientific and theoretical approaches were determined, and the optimal algorithm for the formation of motivational HR engineering based on a flexible tariff was developed. Methodical and practical recommendations for choosing the absolute value of the tariff rate of the first category using reduction on a flexible basis are proposed. Two methods have been developed: calculation-analytical and market, which show the socio-economic vector of the further development of the tariff system and provide a wide choice of the most optimal size of the tariff rate, which, on the one hand, ensures the necessary and sufficient level of wages, and on the other - causes high motivation workers to perform the assigned operation, work or set of results in certain organizational and technical conditions of production. In the first case, it is recommended to take either the average level of wages formed at the enterprise, economic sphere, industry, region of Ukraine or the officially established size of the consumer budget - subsistence, rational, elitist, etc. In the second case, the tariff rate is determined based on the market price of the labor force formed on the local, regional, or national labor markets. A wide selection of indicators enables any enterprise to conduct a balanced tariff policy, considering its financial condition and the need to ensure the appropriate level of wages and motivate workers to work both as a basis for calculating the first-tier tariff rate and as a certain socio-economic reference point for the further development of the tariff system. Keywords: tariff rate, salary, tariff system, HR engineering, motivation, tariff category.

Corporate Endowment Insurance Fee Reduction and Employee Wages: Evidence from China

AbstractTo stimulate economic growth, the Chinese government implemented three consecutive policies between 2016 and 2019 to reduce the corporate endowment insurance contribution ratio (CEICR), the highest payment item for Chinese companies. Using China's CEICR reduction policies as a quasi‐natural experiment, this paper evaluates the impact of corporate payment burden reduction on employee wages. Generally, reducing CEICR appears to prompt companies to increase employee wages. Corporate cash flow is a possible channel of influence. Moreover, the positive effect is found to be more pronounced in companies that are more labor intensive, performing better in labor payment compliance, and located in regions with higher pressure for elderly care. This paper offers evidence in favor of implementing CEICR reduction policies from the perspective of improving the well‐being of employees.