580 AMERICAN Journal of Public Diplomacy and International Studies www. grnjournal.us AMERICAN Journal of Public Diplomacy and International Studies Volume 01, Issue 10, 2023 ISSN (E): 2993-2157 Social costs. Pension expenses Begjigitov Elmurod Erkinboy ugli Tashkent Financial Institute Faculty of Budget Accounting and Treasury BNG Student of group 90 Abstract: Social costs are the costs incurred by an individual in relation to a group or society . These expenses are expenses, pension expenses, temporary expenses that are received in wages compared to other work, but the receipt of such expenses is the expenses that represent the total amount of physical social expenses at the international level, d ifferent from the physical expenses transferred through the income of these members of the society. This article provides information on retirement expenses and how to manage them properly. Key words: pension costs, social sector, state budget, service delivery, public and private sector, pensioners, Introduction: Social costs are the costs incurred by an individual in relation to a group or society . These expenses are expenses, pension expenses, temporary expenses that are received in wages compared to other work, but the receipt of such expenses is the expenses that represent the total amount of physical social expenses at the international level, different from the physical expenses transferred through the income of these members of the society. The types of social costs are variable , depending on the economic policies implemented by the state, population, music and care in social media, people's professional activities, modern standards, types of services and many other factors. may depend. Pension expenses are expenses allocated for providing professional assistance to older people . How can I help you? Retirement benefits cover care, wages and other social benefits for people in retirement. These costs are covered by public or private sector pension funds or insurance systems. In addition to these costs , health care costs for retirees can also be included in the scope of pension costs. The following categories of citizens can be included in the categories of indigent population in need of social protection: - pensioners , those who have completely lost the ability to work and need the help of others; lost the ability to work , but do not need the help of others; - completely incapable of work; • old-age pensioners; • Conditionally disabled persons (those who have lost the ability to work at the age of retirement). In 1999, 8.9 million working people in Uzbekistan created a gross national product of more than 2.0 trillion soums, of which 6.7 percent was allocated for pension provision . 80% of retirees' pensions are spent on food, and 24,000 single retirees need constant care. Such a situation aggravates the problems of pensioners' standard of living. Currently, the following types of social assistance are provided in our republic : 1. Allowances for families with children: • allowance for pregnancy and childbirth ; • one-time allowance given when the child is born; • child care allowance until 2 years old; 581 AMERICAN Journal of Public Diplomacy and International Studies www. grnjournal.us • Allowance for families with children under 16 years of age . 2. Social benefits: • congenital disabilities and other categories of disabilities; seniors without work experience ; • to bereaved families. 3. Maintenance of social security institutions: • homes for the elderly and disabled; • boarding schools for sick children. 4. Various benefits • providing vehicles and wheelchairs for free and at a reduced price; provision of sanatorium-resort passes ; • prosthesis; • tax benefits. 5. Indigent benefits The main source of financing of social assistance programs is the state budget. At the expense of the state budget funds: allowances for families with children; providing services to people in homes for the elderly and disabled ; • training disabled people to work , employment, prosthetic fitting; • Financial assistance will be provided to those who took part in the disaster at the Chernobyl NPP, and to the disabled. Financing of allowances for children is carried out at the expense of the state budget , as well as at the expense of enterprises, institutions and organizations, regardless of the form of ownership. • household members financially and materially support the social assistance system : • enterprises paying and giving benefits to their employees from their own funds ; • public organizations; • trade unions, veterans', disabled people's associations, etc.; Main part: Social expenses, that is, the expenses made to meet the needs of society, in general, cover such areas as health care, education, social assistance. These costs are usually covered by the state budget and are aimed at increasing the welfare of society. Superannuation is the expenditure incurred to meet the needs of the elderly during their retirement. These costs usually cover areas such as pensions, the social security system and health services. These costs are mainly covered by the state budget and are aimed at ensuring social security of the elderly. Social expenditure is usually spent on services related to the elderly or disabled in society . These often cover issues such as social security, health, care services and income benefits. There may also be financial issues such as saving and investing for retirement or old age . Retirement expenses procedure is to balance the income and expenses of the person during the retirement period. These include pensions, income from savings and investments, social benefits and other sources of income . It also includes living expenses, medical expenses, housing and maintenance expenses during retirement . Retirement arrangements are important for financial security and quality of life stability during retirement. COVERAGE OF PENSION PAYMENT COSTS Regardless of the form of ownership, enterprises and organizations: loss of a breadwinner , as well as for the disability caused by the employee being disabled at work or suffering from an occupational disease in connection with the performance of labor duties; 582 AMERICAN Journal of Public Diplomacy and International Studies www. grnjournal.us until the employee reaches the retirement age provided for in Article 7 of the Law "On State Pension Provision of Citizens", the salary that compensates for the costs of paying pensions appointed in accordance with Clause "b" of Article 12 of this Law will be transferred to the off-budget Pension Fund under the Ministry of Finance of the Republic of Uzbekistan from the funds intended for payment. the pensioner reaches the age specified in Article 7 of the Law "On State Pension Provision of Citizens " will be implemented at the expense of the funds of the fund that will be allocated to provide employment to the population. Uzbekistan , the State Tax Committee and the Central Bank of the Republic of Uzbekistan (registered by the Ministry of Justice of the Republic of Uzbekistan on November 3, 2016, list number 2836) the single social payment , as well as the payment of the sums for the reimbursement of expenses, as well as the procedure for the implementation of expenses for pensions, allowances and other payments by organizations Paying sums to cover expenses of the Pension Fund in accordance with the Law " On State Pension Provision of Citizens ". Article 12, Clause "b" and Article 14 of the Law , reimbursement of expenses incurred for the payment of survivor's pensions and disability pensions assigned to employees due to work disability and occupational disease in connection with the performance of labor duties is provided to the Pension Fund in accordance with Article 66 of the Law - is carried out in accordance with the second and third parts of the article. In accordance with Article 12, Clause b and Article 14 of the Law, the state tax service authorities, as well as the expenses incurred for the payment of survivor's and disability pensions due to work disability and occupational disease of employees in connection with the performance of labor duties The Pension Fund on the basis of the information provided by the district (city) departments enters the calculation into the personal cards of the organizations. Until February 1 of each year, until the employee reaches the retirement age provided for in Article 7 of the Law, the organizations shall fully cover the actual costs of the Pension Fund for the previous year for the payment of pensions appointed in accordance with Clause "b" of Article 12 of the Law. If the actual expenses of the Pension Fund for the year before the payment of the specified pensions are approved by the Cabinet of Ministers' decision No. 357 of December 23, 2014 "On State Pension Provision of Citizens" of the Republic of Uzbekistan If it is less than the minimum amount necessary for compensation determined in accordance with Clause 11 of the regulation on the procedure for reimbursement of expenses for the payment of pensions, the minimum amount of necessary amounts for compensation shall be paid. Not later than February 1 of the reporting month, organizations shall submit a statement in accordance with Appendix 1 of this Regulation to the state tax service authorities in the place where they are placed on the tax account. Discussion: The procedure for granting pensions in Uzbekistan is determined by age and length of working life. Age limits and length of service are established for pension period or expenses. Pensioners travel to the pensioner in accordance with the legal documents "On the Pension System" issued by the Oliy Majlis in the pension system of Uzbekistan, and this button is equal to 1 year of "Rest", that is, the increase that ended in 2014 For those born before January 1, 2015, consider sensitivity as "yellow right", distant right, and for those born in 2011-2014 - born in 2006-2010 (from skill 2007-2010) are known. A pensioner will need to accumulate enough money to pay for expenses during the working life. Ostr for the period of pension (pension only for age), additional for expenses (pension and period of work). 583 AMERICAN Journal of Public Diplomacy and International Studies www. grnjournal.us In the pension system of Uzbekistan , there may be differences in the method of determining pension funds and the size of social security of quality pension funds. The procedure for granting pensions in Uzbekistan is based on the Decree of the President of the Republic of Uzbekistan dated January 9, 2007 "On Pensions" No. PF-558. This decree specifies the procedure for regulation and management of pensions, pension payments and their funds. Usually, according to age, length of professional activity, funds and other factors, citizens' pensions are determined according to the methods established by law. Summary Social costs are among the most important costs of society and include pension costs. Pension costs are allocated to provide financial protection to those who are displaced by age and economic status in the country's systems. In conclusion, the concept of public external assistance and money supply needs to be improved. A pension system can make a difference, but the most important thing is not only to establish an initial base sufficient to provide the pension service, but also its ability to strengthen and maximize its use. As a result, the decisions and proposals made to update the system and minimize its external effects are very important. The renewal of social spending and pension systems should be carried out by a written Law. Especially in society, a synchronizing platform and a stable system for uploading different documents should be organized. The quality and quantity of this service will be related to those who are more advanced. contributions of individuals to social security, health, education and other public services . Pension expenses are payments made to cover living expenses during retirement . Some recommendations and suggestions for such expenses may be : should be trained to manage their budgets with a comprehensive approach to social security, health and education . 2. Income Enhancement Programs: Programs can be created that provide education and jobs to increase income during retirement. 3. Deductions and supports : A policy can be developed to allow tax deductions and other social supports to retirees. 4. Health Services: Adequate and affordable health services should be provided to cover the health costs of the elderly . Such recommendations help create more effective and fairer policies to meet the social security and retirement financial needs of individuals. Suggestions : - We feel that it is necessary to increase the social expenses of the society and the state, as well as to strengthen the system of pension expenses; - Integration of social costs to control processes and evaluate its effectiveness; - To further develop and improve the efficiency of the manual for the development of the gratitude policy and the improvement of the social protection system . References 1. World Bank - www.worldbank.org 2. International Monetary Fund - www.imf.org 3. The Organization for Economic Cooperation and Development (OECD) - www.oecd.org 4. "Social Expenditure: Frameworks for Analysis" by Peter Whiteford and "Pension Reforms in Central, Eastern and Southeastern Europe. 5. From Post-Socialist Transition to the Global Financial Crisis" by János Mátyás Kovács. http://www.worldbank.org/ http://www.oecd.org/