На всіх підприємствах в Україні проводить ся оформлення, розрахунок, оплата та випла ти податків за лікарняними листами, що нада ються власнику працівники. В оплаті лікарня них задіяні кошти як власника, так и Фонду Соціального Страхування, тому доречно пра вильне використання всіх залучених коштів. Своєчасна та правильна оплата лікарняних по в'язана з чіткою взаємодією всіх складових, залучених у процес оформлення, розрахунків та звітування за наданими коштами. АНАЛІЗ ОСТАННІХ ДОСЛІДЖЕНЬ І

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... ІКАЦІЙ Скріпкина Е., Ушакова Л, Калашнікова Л. у своїх працях досліджували та послідовно про водили покроковий опис від отримання лікар няного листа, оформлення, розрахунку до його бухгалтерського проведення та звітування. Скрипкіною Е. ретельно проведено опис дії комісій по соціальному страхуванню на під приємствах різних типів власності, порядок призначення допомоги застрахованій особі за лікарняним листом. Ушакова Л. надала працю за розрахунками лікарняних з теоретичної сто At all enterprises in Ukraine, registration, calculation, payment and payment of taxes on sick leaves provided to the owner by employees are carried out. Both the owner and the Social Insurance Fund are involved in the payment of hospital fees, so it is appropriate to use all the funds raised correctly. Timely and correct payment of hospital fees is associated with a clear interaction of all components involved in the process of registration, calculation and reporting on the funds provided. To simplify the scheme of registration of cases of temporary incapacity for work, speed up the accrual of financial assistance to sick people, reduce the number of forged sick leaves, minimize the number of penalties for errors in the issuance of sick leaves from October 1, 2021, Ukrainian medical institutions switched to electronic hospitals. The purpose of the introduction of e hospitals is to reduce the corrupt possibility of purchasing hospitals, to speed up the work on registration and accounting of documents, to save public funds. Objectives of the study: to analyze the existing electronic system of electronic hospitals from the creation to the transfer of funds to insured workers, identify problems and possible ways to solve them, develop separate proposals to improve accounting, planning, payment, reporting on hospitals in Ukraine. The practical significance of the obtained results lies in the possibility of implementing improved automated reports, accounting and audit programs for sick leaves at Ukrainian enterprises, which will improve the quality and efficiency of accounting and auditing of funds received from the Funds or own funds for hospital payments. minimum "human factor" in accounting and calculations, as well as reduce the time of verification and submission of the audit opinion. The use of e hospitals is a significant event in the disposal of paper not only in health care, but also in the construction of a modern electronic document management system, which can significantly reduce budget expenditures by reducing corrupt schemes of issuing "commercial" hospitals and speeding up the calculation and receipt process. insurance funds. The study and analysis of the system of calculation, accounting and audit of hospitals in the company will identify common errors in accounting for such calculations and identify, apply and evaluate ways to avoid errors in calculations and accounting. It will also help strengthen the accounting of enterprises, reduce the cost of fines for errors in the use of the Social Insurance Fund, speed up the time of payment of sick leave, compliance with state legal acts and regulations.