№ 3/2021

№ 3/2021

Nauk. pr. NDFI 2021 (3): 123–132https://doi.org/10.33763/npndfi2021.03.123

ACCOUNTING AND TAXATION

TSIATKOVSKA Olena ¹

¹SHEE “Kyiv National Economic University named after Vadym Hetman”
OrcID ID : https://orcid.org/0000-0001-8825-9778

Basic methods of calculation of social insurance and benefits

Under modern conditions of formation of a developed social country with high standard of living, as well as taking into account geopolitical, social and global factors, social security should be at the appropriate level. The purpose of this article is to determine the main types of calculations of social insurance and benefits, as well as the study of the main methods of their calculations, taking into account the characteristics and various factors impacting the level of social security. Methods such as induction, deduction, comparison and synthesis were used in the study of the main types of social insurance calculations and benefits. Methods of analysis, comparison and synthesis were used in the study of basic methods of calculation and determination of the authorized bodies for the implementation of appropriate calculations. Social security is implemented through various social policies and social services. The welfare and social protection of every citizen depend on the correctness of the methodology and timeliness of calculations on social insurance and benefits. Therefore, it is advisable to investigate and analyze the basic methods of calculation of social insurance and benefits. As a result of research of the basic techniques, it is established that both payments on social insurance have different types, and social payments are different, depending on the purpose. In addition, social insurance payments are made from the Social Insurance Fund, and social benefits from the state or local budgets. It should be noted that the method of calculating social insurance benefits is influenced by both the period of insurance and the level of wages that precedes the month of the insured event or registration of the person. According to the results of the research, the main types of social insurance payments have been defined. The entities authorized to implement and comply with the basic methods of social insurance payments and payments to various groups of the population have been identified. Also, the basic methods of calculations to be followed by the authorized bodies in order to provide basic social guarantees to vulnerable groups of the population have been systematized and generalized.

Keywords:social benefits, social security, calculations, social insurance, wages, methods

JEL: E24, H55, H75

Tsiatkovska O. . Basic methods of calculation of social insurance and benefits / O. Tsiatkovska // Наукові праці НДФІ. - 2021. - № 3. - C. 123-132.

Article original in Ukrainian (pp. 123 - 132)

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