Джерела фінансування витрат підприємства на соціальний захист працівників

Abstract

Досліджено джерела фінансування витрат на соціальний захист працівників, розглянуто законодавче регулювання списання витрат на соціальні заходи на фонд оплати праці та оподатковуваний прибуток, проаналізовано оподаткування витрат на соціальний захист, визначено вплив витрат на чистий прибуток та переважне джерело фінансування представлених витрат.

Исследованы источники финансирования расходов на социальную защиту работников, рассмотрено законодательное регулирование списания расходов на социальные мероприятия на фонд оплаты труда и налогооблагаемую прибыль, проанализировано налогообложение расходов на социальную защиту, определено влияние расходов на чистую прибыль и преимущественный источник финансирования представленных затрат.

Each economically advanced country is committed to providing a high standard of living. Social protection is a social indicator of development of the state. In practice, business entities bear the greatest responsibility for the implementation of social protection of the working population. Providing social safeguards requires considerable resources. Expenditures on social protection of workers are operating costs. For most manufacturing industries in Ukraine the share of social spending in the structure of transaction costs does not exceed 15%. The main sources of financing the costs of social protection of employees are wage fund and profits. To optimize the social costs it is important to determine which funding source is preferred and what costs are taxed or not taxed. Thus, the current problems in the context of social protection are the determination of the cost structure of social protection of workers, sources of finance and taxation, The aim of the article is to examine the costs of social protection of employees and determine the source of such costs. The object of the study is funding the sources for spending on social protection of workers. The subject of the article is the cost of social protection of workers. The author uses such methods as system analysis, heuristic methods, and methods of induction and deduction. Cost effectiveness of social protection of workers depends on many factors: chosen personnel and state social policy incentives, the cost structure of records and of course the source of funding. The state stimulates certain types of social services and benefits. In accordance with the legislation of Ukraine, businesses can reduce taxable income by the amount of such costs, but this increases the cost of production and reduces the amount of net income. As a primary source of funding is the profit, if any, the best option to ensure social security of employees is the division of responsibility between the state, enterprises and workers themselves. The main purpose of all businesses is to obtain individual benefits for themselves, and ultimately create a decent living, spiritual, professional and social development of the population. The prospects for further research in this direction are to create a mechanism for controlling the cost of social protection, improving accounting and reporting.