PECULIARITIES OF ACCOUNTING OF TEMPORARY DISABILITY ASSISTANCE AT ENTERPRISES OF DIFFERENT SECTORS OF THE ECONOMY
DOI:
https://doi.org/10.31379/sed.1.1.2024.3Keywords:
accounting, temporary disability benefits, electronic hospitalizations, social insurance commission, length of service, Social Insurance FundAbstract
An important place in the system of settlements for payments to employees at the enterprise is occupied by payments to employees of temporary disability benefits. To date, the COVID-19 pandemic has once again swept Ukraine with an extremely powerful wave of infected, hospitalized and dead. As of the beginning of November 2021, Ukraine ranked first in Europe and the world in the number of deaths from coronavirus disease. The domestic medical system does not cope with the number of seriously ill patients, but the Social Insurance Fund must timely and fully finance hospitals and pay maternity benefits to insured persons. The aim of the study is the further development of theoretical, methodological and organizational features of accounting for temporary disability benefits in the context of digitalization in trade enterprises.
In the course of the conducted research the author's approach on improvement of stages of documentation of process of registration and payment of electronic hospital is formed; proposed recommendations for improving the accounting of settlements at the enterprise for the payment of temporary disability benefits to employees.
The author's approach to the sequence of documentation of the procedure for payment of e-hospital at the trade enterprise is formed. The proposed analytical accounts for separate reflection of payments to employees of temporary disability benefits will allow to summarize the information on such calculations and will act as information support for internal control at the trade enterprise.
JEL Classification: М4, М41, M48
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