COMPENSATION OF ACTUAL COSTS FOR EQUIPMENT OF WORKPLACES FOR EMPLOYED PERSONS WITH DISABILITIES: LEGAL ASPECT AND DISPLAY IN ACCOUNTING

Abstract

The article is devoted to the study of the complex problem of social security of persons with disabilities in Ukraine in the context of their employment. The meaning of the main terms used in the legislation in relation to the specified problem was studied. The components of the mechanism for compensating employers for the actual costs of adapting workplaces for employed persons with disabilities are systematized. The terms and mechanism of payment of the specified compensation to employers, as well as its terms and amount, have been disclosed. A list of basic aids for arranging the workplace of an employed person with a disability, the costs of which are compensated to the employer, is provided. An algorithm has been developed for employers to receive compensation for the actual costs of arranging workplaces for employed persons with disabilities. Certain circumstances under which employers may be denied compensation are identified. The article examines the procedure for displaying in accounting the amounts of compensation for the actual costs of arranging workplaces for employed persons with disabilities. It specifies the primary documents that serve as the basis for transactions involving the purchase of aids for workplace adaptation by the employer. A sub-account is defined for accounting for compensation, which has a targeted nature, and the features of displaying such compensation on accounts in the accounting system are highlighted. It is justified to recognize as income the amount of compensation for the actual costs of auxiliary equipment purchased by the enterprise for arranging the workplaces of employees with disabilities during the period of useful use of the relevant facilities.