THE ROLE OF THE MINIMUM WAGE IN THE SYSTEM OF IMPLEMENTING SOCIAL JUSTICE FOR FINANCING BUDGET INSTITUTIONS

Анотація

Abstract. The role of the minimum wage in the system of regulation employees wages in budget sphere in general and the role of minimum wage for achieving social justice and reducing political tension in Ukrainian society are considered. The main problems in system of remuneration employees of the budget sphere in Ukraine are: imperfect methodology for determining the minimum wage, low purchasing power and poverty of the working population, insignificant wage differentiation depending on qualification, inconsistency of legislative documents in the system remuneration of labor to international norms. Authors give practical justification of the role of minimum wage to achieve social justice in the system of regulation employee’s wages in the budget sphere, namely the establishment of optimal level remuneration of employees employed in higher education and in secondary education because in recent years the salary of qualified teacher began to exceed the salary of the docent in a state institution of higher education. Wages ceased to be fulfilled the main motivating function for employees in Ukraine (in particular, employed in the budgetary sphere), so, there are situations when qualified workers receive the same amount of salary or and below than less skilled workers. Investigated, that during 2008—2018 the Ukrainian government deliberately underestimated the size of subsistence minimum, minimum wage, inflation index, did not take into account the depreciation of cash incomes and savings of citizens, devaluation of the national currency, as a result of which the preconditions for further impoverishment of the vulnerable sections of the population and employees of certain branches of the budget sphere are formed. Keywords: minimum wage, subsistence minimum, tariff rate, budget institution, payroll fund. JEL Classification Н21, Н52, Н61 Formulas: 0; fig.: 0; tabl.: 3; bibl.: 17.

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