M. Rudaia, M. Zholobetska
The article is devoted to the generalization of approaches to conducting expert examinations and expert studies of late payment of wages. The main problems of non-payment of wages were discovered and identified and cases of illegal payment of wage arrears in violation of labor law norms were considered.
The features of conducting forensic economic examinations related to the determination of the financial ability of enterprises to repay wage arrears have been studied. Based on the expert practice, the questions are summarized that are often posed to experts, pre-trial investigation bodies and the court during the investigation of criminal proceedings initiated under Article 175 of the Criminal Code of Ukraine, the subject of expert examinations of this category is formulated and the classification of objects and the purpose of expert research is given. A list of documents has been determined that must be provided to an expert for conducting a study in accordance with the applied methods and selected methods.
Key words: salary, wage arrears, collective agreement, to repay salary.