ACCOUNTING AND TAX ACCOUNTING OF LABOR COSTS: REGULATORY REGULATION

Abstract

The study presented in the article focuses on revealing key approaches to accounting for labor costs based on current regulatory requirements. The study examines the economic content of wages, their role in the cost of production, and the basic rules for organizing accounting that reflect the use of labor resources. It emphasizes that the cost of production includes not only the wages themselves, but also the insurance contributions calculated based on them. The study also highlights the differences between the accounting and tax approaches. They manifest themselves both in the way costs are grouped by cost elements and in the specifics of determining the tax base for personal income tax and insurance contributions. Выполняемое в рамках исследования сопоставление финансового и налогового учета затрат труда осуществляется в наиболее общем виде, при этом для финансового учета применяется модель структуры затрат, представленная в виде пяти элементов.