Організаційні аспекти обліку розрахунків із загальнообов'язкового державного соціального страхування працівників

Abstract

Досліджено питання актуалізації матеріального забезпечення працівників підприємств у зв’язку з тимчасовою втратою працездатності за рахунок коштів Фонду соціального страхування на сучасному етапі. Зроблено аналіз змін у нормативно-правовому забезпеченні розрахунків із працівниками у зв’язку з тимчасовою втратою працездатності. Запропоновано посилити аналітичність облікової інформації про розрахунки із загальнообов’язкового державного соціального страхування на основі визнання причин непрацездатності робітника.

The question of actualization of material support of employees at the enterprises due to the fact of temporary disability at the expense of the Social Insurance Fund of Ukraine at present stage is studied. It is determined that compulsory state social insurance presupposes legal relations between the insured persons, employers and representatives of social insurance funds in accordance with the current legislation of Ukraine. The changes in the regulatory affairs provision of settlements with employees because of the fact of temporary disability, which directly affects organization of the accounting process of settlements with social insurance bodies are overviewed. The social insurance commission established at the enterprise with a number of insured employees more than 15 makes the decision concerning the provision of material support. The terms of reviewing documents for the material aid assignment are during ten days after receipt of documents for the material aid assignment because of temporary disability, pregnancy and childbirth. The new rules of receiving the work incapacity certificate to the accounting department for the compilation of the corresponding accounting records in the accounting system of the enterprise are considered. It is necessary to add the calculation of the average wage for 12 months to the work incapacity certificate. The signature of the head and chief accountant and the seal of the enterprise must certify this calculation. The Application-calculation to the Social Insurance Fund of Ukraine is to be submitted not later than 5 working days from the date of the social insurance commission decision concerning the payment of financial security. The Application Form can be submitted in paper form directly to the Social Insurance Fund of Ukraine or sent electronically using electronic digital signature. According to the new rules, it is necessary to inform the Social Insurance Fund of Ukraine about payments to the insured employees and to report that the funds have been paid in full measure and in due time. The current methodology of accounting calculation and payment of material aid because of the workers of the enterprise temporary disability is determined. It is proposed to increase analyticity of the accounting information on settlements of the state-sponsored social insurance based on the recognition of causes of the workers’ temporary disability. It is proved that the received account information about the amounts of the charged Uniform Social Tax by the types of material support, which is systematized in analytical accounts to the subaccount 651 «The settlements of the state-sponsored social insurance» can be used during the analysis of the causes of workers’ temporary disability and the definition of preventive measures at the enterprise (for example, during compiling the Report on Measures for the Disease Prevention) in case of the request from the representatives of the Social Insurance Fund of Ukraine.