Il'shat M. SADIKOVKazan (Volga Region) Federal University (KFU), Kazan, Republic of Tatarstan, Russian Federation IMSadikov@stud.kpfu.ru ORCID id: not available
Subject. This article examines the historical background and current trends that determine the essence of the concepts of Wages and Remuneration of Labor. Objectives. The article aims to reveal the essence of the concepts of Wages and Remuneration of Labor, as well as solve the problem of their synonymous character. This will make it possible to form a unified approach to the interpretation and differentiation of these concepts in accounting and labor legislation. Methods. For the study, we used analysis and synthesis, comparison, logical generalization, and the systems approach. Results. The article interprets the concept of Remuneration of Labor, determines the correlation of the concepts of Wages, Remuneration of Labor and Employee Benefits in the system of financial accounting, and identifies current problems of their use in regulatory legal acts. The article also recommends and substantiates to distinguish between the concepts of Wages and Remuneration of Labor in the accounting system and introduce the concept of Employee Benefits, taking into account all actual forms of remuneration for work. Conclusions and Relevance. The article concludes that it is necessary to distinguish between the concept of Remuneration of Labor and the concepts of Wages and Employee Benefits, and describes their relationship, which will help form a holistic concept of their use in labor legislation and the accounting system. The results of the study can be used in the process of organizing accounting and analytical work at the enterprise, compiling financial statements and adopting regulations in the field of labor law and financial accounting.
Keywords: labor remuneration, wage, employee benefit, theory of wages, statutory regulation
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