Methodological aspects of developing a corporate social benefits system

The article examines methodological issues of organizing a social benefits system. The study provides a classification of social benefit types and formulates the principles for their provision. A methodology for differentiating social benefits is proposed, utilizing a weighted average annual performance assessment of an employee, considering their position and length of service in the company. It is recommended to monitor analytical indicators of the effectiveness and appropriateness of providing social benefits. The conclusion is drawn that in modern economic conditions, social benefits contribute to creating a company environment where employees feel valued, supported, and experience social stability. The research is intended for compensation and benefits specialists, heads of human resource management departments, as well as labor and wage economists.