Abstract
<jats:p>The article examines the features of organizing and accounting for remuneration in budgetary institutions according to the following criteria: work results, sources of funding, regulatory frameworks, social guarantees, payroll planning, forms of remuneration, document flow, accounting, budget reporting, and external control. The regulatory and legal basis is highlighted, and its special significance and decisive role in organizing accounting for settlements with employees of budgetary institutions are substantiated. The importance of internal regulatory documents governing the organization of remuneration for employees of budgetary institutions, namely the collective agreement and the regulations on the remuneration system, is justified. The impact of martial law on legislative changes concerning the accounting of settlements with employees of budgetary institutions is considered, highlighting the main regulatory documents that govern labor relations and remuneration during wartime. The features of employee remuneration in budgetary institutions have been determined based on the Unified Tariff Scale, with its shortcomings identified. Statistical data on the average monthly salary levels of employees in various sectors of the economy, according to the Ministry of Finance of Ukraine in the first quarter of 2025, have been analyzed. The dynamics of the increase in the level of the 1st tariff category according to the Unified Tariff Scale for budget sector employees and the minimum wage level in Ukraine for the period 2022–2026 have been analyzed. The urgent need to modernize the remuneration system for budget sector employees has been substantiated. Finally, the article proposes pathways for improving the existing system of employee settlements in public institutions in line with contemporary labor market requirements. Key directions include: modernization of the tariff scale; introduction of a transparent KPI-based system; enhancement of motivational flexibility; differentiation of remuneration; implementation of job classification–based remuneration; adoption of grading and contractual systems; and alignment with European practices concerning minimum guarantees and social protection for public sector employees.</jats:p>