Peculiarities of accounting of payment calculations in a pandemic condition

Abstract

The article considers the forecast of the International Labor Organization on the unemployment rate caused by the COVID-19 pandemic. The real indicators of unemployment in Ukraine in terms of months during the introduced quarantine in 2020 are analyzed and these data are compared with the indicators for the same period in 2019. The main possible ways of preserving jobs with compliance with quarantine measures, as well as minimizing labor costs and maintaining the level of productivity. Each of the methods listed in the article is described. Emphasis is placed on the peculiarities of their documentation at enterprises. The accounting of payroll calculations under different conditions during quarantine has been studied. In particular, a detailed study of the payment of various types of leave during quarantine, their documentation and conditions of granting. Particular attention is paid to the provision of free vacations, its duration and features of extension. The issue of accrual of the Unified social contribution when granting an employee vacations without pay is considered. The peculiarities of payment of part-time employees and employees transferred to shift work during quarantine are compared. Peculiarities of overtime pay for hourly forms of payment have been studied. Remuneration for remote work and the the regime under which the performance of official duties may be performed are analyzed. The possibility of providing employees with other benefits for work is considered. Possible payments to employees, and also features of accrual and payment of taxes during downtime are highlighted. The views of scientists on this subject are analyzed. The experience of other countries on the issue of payment in a pandemic is considered. Suggestions are given on possible measures and details of accounting for payroll during the quarantine period. The form of the internal economic reporting for control of the used and unused days of vacations is offered. Conclusions are made on the information presented in the article.