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This article deals with the study of the issue of securing by the norms of the national legislation of international guarantees in the sphere of labor. Characteristic in this context is the issue of analysis of compliance of the norms of the national legislation with the norms of the European Social Charter (revised).

The scientific article the features of accounting of payments for insurance and reporting
in accordance with applicable law are considered. The process of calculating the average wage
per day to charge the material security while temporary disability and representation of
workers' lost earnings compensation calculations in the business accounting is considered in
the article. Reveals the method of calculating refunds for various types of social insurance are
some controversial points in calculating such amounts.