COMPOSITION, REGULATORY REGIMENT AND ACCOUNTING OF TEMPORARY DISABILITY BENEFITS AND OTHER SOCIAL PAYMENTS TO EMPLOYEES

Abstract

A crucial component of any state's infrastructure are social support measures designed to provide a basic level of security for citizens who, for various reasons, are unable to maintain a decent living on their own. Such mechanisms are particularly important for the elderly, the disabled, children, and other groups of the population who find themselves in difficult life situations and require outside assistance. In modern Russia, the social benefit system forms the foundation of the entire structure providing citizens with appropriate guarantees. Social assistance is provided in the form of various benefits, which form the basis for interaction between the individual and society in the context of protecting the rights of the most vulnerable groups. This article analyzes not only the current state of affairs in the field of social benefits but also the changes that have been made to the legislative and regulatory documents governing this issue. Furthermore, it focuses on the transformations taking place in the accounting of transactions related to the provision of social benefits. Based on this analysis, the authors formulate conclusions that allow for a comprehensive assessment of the current stage of development of Russian social security and its key trends.