Subject This article considers and discusses the content and interpretation of wage types at the enterprise, their systems and forms, stimulating allowances, presented in federal and local legislative and regulatory acts. Objectives The article aims to identify areas of concern in the regulatory framework on the employee bonus issues and propose ways to address and improve them. Methods For the study, I used the methods of comparative analysis, systematization, induction and deduction. Results Critically assessing the current legislative provisions in the field of employee bonuses, the article justifies the need to adopt a federal law on the participation of employees of economic entities in the profits they create. The article presents certain recommendations to revise the procedure for establishing additional incentives for public-sector employees. It proposes to amend the system of remuneration and incentives of deputies at all levels. Relevance The results of the study can be applied in the theory and practice of accounting and reporting of commercial and non-commercial organizations.
Petrova E.N. [Peculiarities of accounting of calculations with the personnel on payment in the budgetary institutions]. Finansovye aspekty strukturnykh preobrazovanii ekonomiki, 2017, no. 3(3), pp. 158–164. (In Russ.)
Alekseeva A.V. [Features of the accounting of labor and wages at the enterprises of the nuclear industry]. Teoriya. Praktika. Innovatsii, 2018, no. 8(32), pp. 130–147. (In Russ.)
Alborov R.A., Kontsevoi G.R. [Making variants on labor accounting and remuneration in agriculture]. Ekonomika sel'skokhozyaistvennykh i pererabatyvayushchikh predpriyatii = Economy of Agricultural and Processing Enterprises, 2017, no. 7, pp. 33–37. (In Russ.)
Sungatullina L.B. [The accounting and control system for staff remuneration: Historical perspective and current trends in the development]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2017, vol. 20, iss. 3, pp. 170–182. (In Russ.) URL: Link
Dolgova V.I. [Accounting and legal regulation of labor accounting and payment at enterprises]. Sovremennye nauchnye issledovaniya i razrabotki, 2017, no. 9(17), pp. 154–157. (In Russ.)
Kozmenkova S.V., Sharapova N.A. [Peculiarities of accounting of settlements with payroll personnel in the public institution]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2017, no. 19, pp. 2–12. URL: Link (In Russ.)
Kozmenkova S.V., Sharapova N.A. [Peculiarities of accounting of settlements with payroll personnel in the public institution (the end)]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2017, no. 20, pp. 9–20. URL: Link (In Russ.)
Needdles B., Anderson H., Caldwell D. Printsipy bukhgalterskogo ucheta [Principles of Accounting]. Moscow, Finansy i statistika Publ., 1997, 496 p.
Anthony R.N., Reece J.S. Uchet: situatsii i primery [Management Accounting: Text and Cases]. Moscow, Finansy i statistika Publ., 1993, 560 p.
Get'man V.G. [Disclosure of information on beneficial owners of companies and elimination of unjustified economic inequality of citizens in Russia]. Upravlencheskii uchet = Management Accounting, 2017, no. 1, pp. 19–26. (In Russ.)
Get'man V.G. [Legal basis on corporate management is to be improved]. Upravlencheskii uchet = Management Accounting, 2016, no. 10, pp. 3–14. (In Russ.)
Druzhinin A.V. [Employee bonus payment]. Bukhgalterskii uchet = Accounting, 2013, no. 12, pp. 105–108. (In Russ.)
Okhotnikov A.S. [Employee bonus payment in the organization]. Sotsial'no-ekonomicheskoe upravlenie: teoriya i praktika, 2013, no. 2(24), pp. 118–120. (In Russ.)
Mirgorod E.E. [The role of bonus payment in the remuneration system]. Normirovanie i oplata truda v promyshlennosti, 2018, no. 5, pp. 27–35. (In Russ.)
Volokhova M.A. [A statutory method of stimulation of labor in agricultural enterprises]. Nauchnoe obozrenie: teoriya i praktika, 2018, no. 1, pp. 69–78. (In Russ.)
Zhukov A.L. [Coordination of motivation and stimulation processes is the basis of employees' interest in the results of work]. Normirovanie i oplata truda v promyshlennosti, 2017, no. 12, pp. 21–28. (In Russ.)
Sungatullina L.B. Upravlencheskii analiz raskhodov na voznagrazhdeniya rabotnikov: monografiya [Management analysis of employee remuneration costs: a monograph]. Kazan, Kazan (Volga Region) Federal University Publ., 2014, 264 p.
Fedchenko A.A. [Modern systems of remuneration of employees: peculiarities and prospects]. Normirovanie i oplata truda v promyshlennosti, 2016, no. 5, pp. 37–41. (In Russ.)
Zakhar'in V.R. [Compensatory and incentive payments to employees of budgetary institutions]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2009, no. 16, pp. 5–19. URL: Link (In Russ.)