Economy and Entrepreneurship
ISSN 2522-459X
Аналіз змін порядку оплати праці під час воєнного стану
Analysis of changes in the payment procedure during martial law
DOI:
10.33111/EE.2022.49.ShilvinskaO_HermanenkoL
Анотація: У статті розглянуто особливості обліку оплати праці під час воєнного стану. Зазначено нормативні документи, відповідно до яких здійснюється регулювання заробітної плати. Проаналізовано зміни які внесені до законодавчих актів щодо оплати праці у зв’язку з впровадженням воєнного стану. Описано такі нові поняття, як «відтермінування виплати заробітної плати», «призупинення дії трудового договору», їхні переваги і недоліки. Описано особливості застосування спрощених процедур змін умов праці.
Зазначено особливості встановлення та обліку часу роботи та часу відпочинку. Досліджено особливості надання чергової відпустки та відпустки за власний рахунок. Проаналізовано розміри прогресивних ставок податку з доходів фізичних осінь та ЄСВ.
Abstract: In this article, the features of labour paying within the martial law have been considered. Normative documents have been appointed, according to which salaries and wages are regulated. Salary is one of the most economical categories and one of the most important social and economic phenomena. It is the main source of income for hired employees. Therefore, employers must provide employees with safe working conditions, safety and payment of wages.
The main purpose of the article is to study the changes and features of wages during the introduced martial law. The article has analyzed the changes made to the legislative acts which regulate wages, working time, vacations, calculation of average earnings, etc. in connection with the war. Introducing these changes is due to the fact that the conditions and features of earning in peacetime differ from earning during war time.
The article has described such new concepts as deferred payment of wages, suspension of an employment contract. Their advantages and disadvantages have been described. The features of the application of simplified procedures for changing working conditions have been disclosed, namely, the terms for warning about changes in essential working conditions, the procedure for updating systems and conditions for employees’ salaries.
The features of establishing and accounting the working time and time relax have been indicated. The features of granting the next vacation and leaves without pay have been studied. The procedure for increasing the norms of working time has been disclosed.
The dimensions of progressive rates of taxation of workers’ incomes with the personal income tax and the calculation of a single social contribution to labour payment fund have been analyzed. Also the features of taxation by the military collection of monetary allowances of servicemen and other persons taking direct part in hostilities under the martial law have been analyzed.
Ключові слова: оплата праці, заробітна плата, норми робочого часу, відпустка, умови праці, трудовий договір, чергова відпустка, відпустка за свій рахунок
Key words: salary, wage, working time quotas, labour payment fund, conditions of work, labour contract, next vacation, leaves without pay
УДК: 657.1
UDC: 657.1
JEL: M40 M41
To cite paper
In APA style
Shilvinska, O., & Hermanenko, L. (2022). Analysis of changes in the payment procedure during martial law. Economy and Entrepreneurship, 49, 90-99. http://doi.org/10.33111/EE.2022.49.ShilvinskaO_HermanenkoL
In MON style
Шільвінська О.Л., Германенко Л.М. Аналіз змін порядку оплати праці під час воєнного стану. Економіка та підприємництво. 2022. № 49. С. 90-99. http://doi.org/10.33111/EE.2022.49.ShilvinskaO_HermanenkoL (дата звернення: 14.03.2025).
With transliteration
Shilvinska, O., Hermanenko, L. (2022) Analiz zmin poriadku oplaty pratsi pid chas voiennoho stanu [Analysis of changes in the payment procedure during martial law]. Economy and Entrepreneurship, no. 49. pp. 90-99. http://doi.org/10.33111/EE.2022.49.ShilvinskaO_HermanenkoL [in Ukrainian] (accessed 14 Mar 2025).
# 49 / 2022
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- About labour payment: the Law of Ukraine dated 24th of March, 1995# 108/95-SS, renew date’s 17.06.2022. URL: https://zakon.rada.gov.ua/laws/show/108/95-%D0%B2%D1%80#
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- On approval of the procedure for calculating the average wage: Resolution of the Cabinet of Ministers dated 27.05.2020 № 410 Renew date’s 27.05.2020. URL: https://zakon.rada.gov.ua/laws/show/410-2020- %D0%BF#Text
- On amendments to changes to the current legislative acts of Ukraine on how to optimize labor productivity: Graft Law № 7251 dated 01.07.22 URL:https://www.rada.gov.ua/news/razom/224899.html.
- On amendments to the Tax Code of Ukraine and the Law of Ukraine "On the collection and accounting of a single contribution to mandatory state social insurance" regarding the support of employers and employees in martial law: draft law № 7406 dated 25.05.2022. URL: https://itd.rada.gov.ua/billInfo/Bills/Card/39660
- On the introduction of amendments to the Tax Code of Ukraine regarding the specifics of taxing with a military levy the financial support of military personnel and other persons who directly participate in hostilities under martial law: draft law № 7432 dated 03.06.2022. URL: https://itd.rada.gov.ua/billInfo/Bills/Card/39742