Scientific Bulletin of Mukachevo State University. Series “Economics”

Vol. 12, No. 3, 2025 14.10.2025 open access Open access

Salary during downtime: Legal and accounting aspects

Nataliia Ostashko

DOI https://doi.org/10.52566/msu-econ3.2025.21 Pages 21 –30 Views 676 Views

Abstract

The study was devoted to a comprehensive analysis of the legal regulation and accounting of wage payments to employees during downtime in Ukraine under martial law. A systemic approach was used in the research, combining a formal-legal method for analysing legal regulation, a documentary analysis method for studying enterprise accounting records, and generalisation methods for identifying the specifics of analytical accounting and classification of payments during downtime. As a result of the conducted study, theoretical foundations of a differentiated approach to remuneration during downtime depending on its causes were defined, and principles for documenting various types of downtime under martial law were systematised. The specifics of accounting representation of payments for downtime were established, including features of analytical accounting by causes and employee categories. Theoretical approaches to classifying labour-cost expenses during downtime according to Accounting Regulation (Standard) 16 were substantiated, and principles for forming enterprises’ accounting policies regarding the reflection of compensatory payments were determined. Within the research, proposals for maintaining accounting of payments during downtime were developed using accounts 23, 91, 92, 93, and 94 of accounting, with detailing through analytical subaccounts according to downtime causes. Differences in documentation approaches depending on the type of downtime (force majeure, power outages, evacuation measures, etc.) were analysed, considering primary documentation requirements. Recommendations for enterprises were formulated regarding classification of downtime types and adaptation of internal accounting policy according to the specifics of activity and operational conditions. The practical significance of the study lay in forming a conceptual basis for developing internal accounting standards for remuneration during downtime and improving the legal regulation of labour relations under martial law

Keywords

forced downtime, compensatory payments, labour relations, documentation, analytical accounting, wartime, force majeure

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Suggested citation

Ostashko, N. (2025). Salary during downtime: Legal and accounting aspects. Scientific Bulletin of Mukachevo State University. Series “Economics”, 12(3), 21-30. https://doi.org/10.52566/msu-econ3.2025.21