ACCOUNTING AND DOCUMENTATION OF SICK LEAVES

Abstract

The scientific article «Methodical Accounting of Sick Leave in Accounting» analyzes the accounting processes related to sick leave in Ukraine, focusing on both traditional paper methods and the electronic e-hospital system introduced in 2021. The primary emphasis is on the necessity for accurate registration and representation of hospital documents in accounting to ensure compliance with legal regulations and effective cost management within enterprises.
The study examines the procedures for accruing and paying temporary disability benefits by employers and the Pension Fund of Ukraine. It provides examples of accounting entries that reflect the accrual of payments based on sick leave and details the calculation of benefits according to the employee’s insurance experience.
The authors highlight the significance of transitioning to e-hospitals, which presents new challenges for accountants and necessitates updates to methodological approaches in accounting. The article outlines the procedure for creating an e-hospital based on medical reports, its mandatory details, and its application within the accounting system. It also covers normative aspects, including legislative acts that regulate this process.
The introduction of electronic accounting for sick leave enhances the accuracy, transparency, and efficiency of accounting processes at enterprises, leading to reduced administrative costs and improved productivity in human resource management.
The article concludes by underscoring the importance of automating sick leave accounting processes. The adoption of electronic systems significantly increases accounting accuracy and transparency, reduces administrative costs, and enhances personnel resource management at enterprises, ensuring compliance with current legislative requirements.