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Calculations for Employee Payments: Insurance, Tax, Accounting, and Managerial Aspects
Ostapenko T. M., Kubetska O. M., Bessonova S. I., Bessonova A. V.

Ostapenko, Tetiana M. et al. (2025) “Calculations for Employee Payments: Insurance, Tax, Accounting, and Managerial Aspects.” Business Inform 9:287–297.
https://doi.org/10.32983/2222-4459-2025-9-287-297

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
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UDC 657.9: 336.2: 65.01

Abstract:
The article addresses current issues of accounting and taxation of employee payments in Ukrainian enterprises. The legal and regulatory acts governing the calculation of salaries, social contributions, taxes, and accounting procedures applicable to employee payments are summarized. Special attention is given to various aspects of accounting and taxation, including the withholding of personal income tax (PIT), military levy, calculation of the single social contribution (SSC), and payments under civil law contracts (CLC). The authors also examine problems arising during the calculation and withholding of these payments and provide practical recommendations for improving the accounting system based on recent legislative changes. The article also highlights the importance of automating accounting processes, which helps reduce the likelihood of errors and enhances the efficiency of management decisions. In particular, emphasis is placed on the use of modern software products for automated payroll processing, which simplifies accounting and facilitates more accurate fulfillment of tax obligations. Additionally, the authors highlight the need to harmonize Ukrainian accounting standards with international standards (IFRS), which will help reduce errors in accounting and tax reporting. Timely and accurate calculation and withholding help minimize risks associated with legal non-compliance and ensure transparency of financial operations. Special attention is given to the accounting of transactions with individual entrepreneurs (FOPs) and single tax payers, particularly in the context of proper calculation and payment of the single social contribution (SSC) and personal income tax (PIT), which is important for reducing tax risks. It is also noted that having clear analytical accounts within enterprises, as well as improving document management procedures, significantly enhances the efficiency of the accounting department. Overall, the article contains proposals for improving taxation and accounting practices in enterprises to ensure the accuracy and legality of all operations related to employee compensation. The authors provide recommendations for regularly updating accounting systems to comply with the latest legislative changes, organizing training for accountants on employee compensation accounting, and integrating accounting systems with banking systems to automatically reflect employee payments. Furthermore, a shift to electronic document management is suggested, which will help reduce the risk of errors in accounting. The article also emphasizes the importance of continuously monitoring legislative changes, conducting internal audits of accounting processes, implementing systems to protect confidential data on employee payments, and using modern tools to forecast labor costs. Integration of the accounting system with HR systems will enable the automation of payroll processes, enhancing the efficiency and accuracy of accounting operations in enterprises.

Keywords: employee payments, accounting, taxation, social contributions, personal income tax (PIT), unified social contribution (USC), military levy, civil-law contracts.

Fig.: 4. Tabl.: 1. Bibl.: 18.

Ostapenko Tetiana M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Accounting and Banking, Pryazovskyi State Technical University (29 Hoholia Str., Dnipro, 49044, Ukraine)
Email: [email protected]
Kubetska Olha M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Economic Analysis and Finance, National Technical University «Dnipro Polytechnic» (19 D. Yavornytskyi Ave., Dnіpro, 49005, Ukraine)
Bessonova Svitlana I. – Candidate of Sciences (Economics), Professor, Professor, Department of Finance, Accounting and Banking, Pryazovskyi State Technical University (29 Hoholia Str., Dnipro, 49044, Ukraine)
Email: [email protected]
Bessonova Anna V. – PhD, Associate Professor, Department of Tourism and Business Economics, National Technical University «Dnipro Polytechnic» (19 D. Yavornytskyi Ave., Dnіpro, 49005, Ukraine)
Email: [email protected]

List of references in article

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