Nowadays the issues of labor costs are the most relevant in Russia. In the context of the spread of coronavirus infection, this issue became even more significant in healthcare. Even before the pandemic, our country was actively improving the legal framework in the field of healthcare as the basis for the formation of a competent system for the remuneration of medical workers. At the federal level, the decisions are being made to increase the level of wages of medical workers, as well as to determine the optimal structure of the wage fund. In addition, the underdevelopment of the regulatory system in the field of health is revealed. In these conditions, accounting serves as the main provider of information and a source for the analysis of the transformations taking place in medical institutions regarding wages. The authors examined the stages of development of legislation on the remuneration of medical workers and substantiated the need to clarify such concepts as analytical and synthetic accounting in order to calculate remuneration. In addition, the article discusses the features of wage accounting and its documenting in the healthcare system as one of the varieties of budget accounting.
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