NORMATIVE AND LEGAL REGULATION OF LABOR RELATIONS AND ORGANIZATIONAL&METHODICAL ASPECTS OF THE AUDIT OF CALCULATIONS ON WAGES PAYMENTS AT THE ENTERPRISE

Abstract

The policy in the field of labor relations is determined by the state regulations and part of the functions delegated by it to business entities. In turn, constant changes in labor law and the use of various forms and systems of remuneration can lead to unintentional errors and fraud in accounting, which require from auditors to pay special attention and have appropriate qualifications in the process of verifying payments to employees. The purpose of the article is to systematize the legal regulations of labor and improve the organizational and methodical foundations of the audit of wages payments. The article reveals the legal and organizational aspects of the functioning of labor relations and analyzes the changes that have occurred in this sphere in modern conditions. The legal, organizational and eco-nomic conditions of work and its payment, which are established by international agreements, national legislation and local documents of individual enterprises, are considered. The system of normative-legal regulation of labor relations and audit of payments to employees is presented as a set of legislative and other documents aimed at ensuring their effective functioning. It is proposed to divide this system into four levels (international, national, departmental, enter-prise), which characterize the functions of different entities within their powers. Emphasis is placed on the priority of international legal norms of labor regulation over the norms of national legislation, which are based on the principle of equality in the exercise of human rights and freedoms. The basic element in the mechanism of wage paymennt regula-tion is setting a minimum wage amount. Contractual regulation of labor relations of enterprises employees is consid-ered using a system of agreements concluded at the state, sectoral, territorial and local levels. The purpose of the audit of wages calculations is defined as checking of enterprise’s compliance with the legislation and other regulations on wages, the correctness of deductions and accruals of tax payments, the reliability of the reflection of these calculations in accounting and reporting. In order to ensure the quality of the audit, it is proposed to focus the attention of auditors on possible errors and violations of wages calculations and methods of their detection. Promising in this direction are studies aimed at studying and using international best practices in the field of legal regulation, accounting and auditing of labor payments to accelerate the process of Ukraine's integration into the world economic space.