Summary. The article studies directions of reforming of the accounting system of remuneration of public sector entities in the application of National provisions of accounting standards to public sector entities and new chart of accounts for budgetary institutions in 2017. Given the achievements of the leading Ukrainian scientists, the main directions of their research in the field of accounting, which revealed the need for deeper research is the elaboration of accounting policy for accounting of payment. Identified key problems faced by public sector entities in accounting for wage and given the inconsistency of salaries of employees of budgetary institutions to the requirements of European standards. Considered the main regulatory framework governing the research questions and also investigated the main statistical indicators, which confirm the relevance of the article.
Key words: public sector, wages, expenses, wage, аccounting, standards, the minimum wage.