Львова М. Л.

In this paper, the concept of wages, its composition, and accounting in budgetary institutions are considered. The purpose of the study is to consider the concept, composition and accounting of the wage fund. At the end, the general procedure for accounting for the salary fund for employees of budgetary institutions when they carry out their work is reflected.

In this paper, the concepts of deductions and deductions from wages are given, their differences and similarities are indicated. The classification of separate deductions from wages and separate deductions from wages has been carried out. At the end of the article, the general principle and algorithm for the implementation of accounting for deductions and deductions from wages in a budget organization are given.