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МОДЕЛЮВАННЯ ТА ВІДОБРАЖЕННЯ В ОБЛІКУ РОЗРАХУНКУ ЄДИНОГО СОЦІАЛЬНОГО ВНЕСКУ НА ОСНОВІ ІНДИКАТИВНОЇ ЗАРОБІТНОЇ ПЛАТИ // Modeling and reflection in accounting of calculation of single social contribution on the basis of indicative salary

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  • Шевчук, Людмила Петрівна

    (Вінницький торговельно-економічний інститут КНТЕУ)

Abstract

The model of calculation of single social contribution on the basis of indicative salary, its accounting reflection in accordance with the suggested scheme has been worked out, advantages which will facilitate in increasing official salary, filling social fund and budget as well as the way to people’s social security have been shown. Розроблено модель розрахунку єдиного соціального внеску на основі індикативної заробітної плати, відображення його в обліку згідно запропонованої схеми, показано переваги, які сприятимутьзбільшенню офіційної заробітної плати, наповненості соціального фонду і бюджету та шлях до соціальної захищеності громадян.

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