PECULIARITIES OF ACCОUNCTING OF HOLIDAY PAY IN EDUCATIONAL INSTITUTIONS AND DIRECTIONS OF ITS IMPROVEMENT

Анотація

In a market economy, a salary are an important element of the labor market, formed due to the interaction of labor demand and supply and expresses the market value of the use of hired labor. Various aspects of social and labor relations affect salaries and incomes. Salaries of teachers, compared to other sectors of the publish institutions, have certain features: regulated by many special regulations, is a guaranteed amount of income, paid mainly for mental work, depending on the level of their qualifications. Holidays are payments to employees for the unworked time while maintaining a job and average earnings, ensuring the fundamental constitutional right to rest. All relations between employers and employees on issues of remuneration and leave are regulated by labor legislation: regulations, general, sectoral, and regional agreements, collective agreements. This study is devoted to the theoretical and methodological issues and problems of the organization of holiday accounting, determining areas for improvement. This article analyzes the features of the calculation, accounting and payments of salaries and holidays in general secondary education. According to the current legislation, the characteristics of different types of vacations are given. The main issues of granting and paying annual leave to teachers and determining their size, unused holiday pay cases, and payment of monetary compensation are considered. In accounting for such calculations, various transactions occur, made out by primary documents recorded in reporting forms. Failure to comply with the non-compliance with current legislation on the granting and calculating leave threatens sanctions and fines imposed on both responsible persons and the institution itself. The main elements that need to be disclosed in the Order on Accounting Policy in terms of payments to employees of educational institutions are listed. An algorithm for calculating the average daily wage with the inclusion of individual payments to the employee's total income in the calculation period by type of leave has been developed and proposed for use.

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