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This is an Open Access article, distributed under the terms 
of the Creative Commons Attribution CC BY 4.0

1 Admiral Makarov National University of Shipbuilding; 
Kherson Educational-Scientific Institute 
of Admiral Makarov National University of Shipbuilding, Ukraine (corresponding author)
E-mail: nira@ukr.net
ORCID: https://orcid.org/0000-0003-0693-8000
2 Admiral Makarov National University of Shipbuilding; 
Kherson Educational-Scientific Institute 
of Admiral Makarov National University of Shipbuilding, Ukraine
E-mail: lavloe@gmail.com
ORCID: https://orcid.org/0000-0001-9159-856X
3 Admiral Makarov National University of Shipbuilding; 
Kherson  Educational-Scientific Institute 
of Admiral Makarov National University of Shipbuilding, Ukraine
dmytro.lomonosow@gmail.com 
ORCID: https://orcid.org/0000-0003-4394-1807

DOI: https://doi.org/10.30525/2256-0742/2024-10-4-310-322

METHODOLOGICAL PRINCIPLES OF REMUNERATION 
REGULATION IN THE FIELD OF HIGHER EDUCATION

Iryna Nadtochii1, Anatolii Lomonosov2, Dmytro Lomonosov3

Abstract. At this time, a significant number of issues have emerged in the field of higher education in Ukraine, 
many of which are related to the remuneration of scientific and pedagogical workers. The chronic underfunding of 
institutions of higher education gives rise to the necessity to reduce expenditure by reducing labour costs, which 
are financed from a special fund. This is due to the significant proportion of labour costs in total costs. In fourteen 
randomly selected higher education institutions in 2023, labour costs constituted between 63.0% and 86.4% of 
total costs. Concurrently, the distinctive characteristics and importance of the work of scientific and pedagogical 
professionals provide justification for acknowledging its undervaluation. This, in turn, presents the challenge of 
enhancing the remuneration and motivation of teachers to enhance the efficacy of their work. This necessitates 
the establishment of a methodological foundation for the regulation of remuneration in higher education and 
the advancement of the extant organisational and economic mechanisms, which have largely evolved organically. 
The methodological foundations are based on the conceptual provisions, which represent a complex set of initial 
attitudes that reflect the main ideas and the general direction of actions for the formation of a holistic mechanism 
for the regulation of labour remuneration in higher education. Consequently, the mechanism must comprise a 
component that enables higher education institutions to adjust the size of their labour costs. The construction of 
a system of conceptual provisions enabled the formulation of the purpose, tasks, objects, functions, and principles 
of regulation of labour remuneration. The objects of regulation are defined as follows: firstly, social and labour 
relations are regarded as a general object; secondly, the payment of labour is identified as a direct object, with 
individual elements of this being subject to influence; and thirdly, employees of higher education institutions are 
designated as a final object. The results of the analysis of regulation tasks and wage functions led to the formation of 
wage regulation functions. In turn, these formed the basis for determining the principles of wage regulation, which 
serve to regulate the practical activity of wage regulation. In addition to the general principles of management 
(targetedness, planning, systematicity, control, etc.), specific principles of wage regulation are defined. In the 
system of methodological principles, the methods occupy a central position. These are further subdivided into 
methods of state, branch, and local regulation. The structural components of the methodological foundations of 
wage regulation are interconnected and form a complete system.

Keywords: higher education institutions, remuneration, remuneration regulation, methodology, methodological 
principles, object of remuneration regulation, functions of remuneration regulation, principles of remuneration 
regulation, methods of remuneration regulation.

JEL Classification: G38, I20, I22, I23, J01, J08, J53, O15



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1. Introduction
The principal resource of higher education 

institutions (HEIs) is the scientific and pedagogical 
workforce. It is not sufficient for these institutions to 
guarantee the quality of training provided to specialists 
and to foster their competencies. They must also 
determine the directions and efficacy of scientific 
activity, the potential for the practical implementation 
of its results, and thus exert influence over the socio-
economic, ecological and cultural state of the regions 
and the country as a whole. The work of scientific and 
pedagogical workers is characterised by a number of 
factors, including the necessity for high qualifications, 
complexity, heterogeneity, high emotional tension, 
and the requirement to constantly update their  
knowledge. Concurrently, the remuneration offered 
to those engaged in the teaching of higher education 
does not align with the considerable demands placed 
upon them, including the rigour and emotional 
intensity of their work, as well as the expectations 
surrounding its efficacy. In order to attract individuals 
of the highest calibre and the most gifted young people 
to pedagogical and scientific activities, it is necessary 
to enhance motivation, which requires additional 
financial resources. The chronic underfunding  
of higher education has compelled higher education 
institutions to pursue savings reserves for an extended 
period. In the context of a general lack of funds, the 
proportion of expenses classified under the "Salary"  
item with accruals (the total rate of the single 
contribution is 22%) at this time in most higher 
education institutions often exceeds 70% and, in 
some cases, even reaches 80%. This is a relatively high 
proportion.

Consequently, HEIs are confronted with two 
diametrically opposed tasks. On the one hand,  
ensuring that remuneration is commensurate with the 
nature of the work and strengthening the motivation 
of scientific and pedagogical workers in terms of work 
results requires an increase in the level of wages and 
the implementation of effective systems for stimulating 
improvements in activity efficiency. Conversely, the 
dearth of financial resources and the pervasiveness of 
fiscal constraints necessitate the implementation of 
a rigorous austerity regimen. The reduction of wage 
costs, which are a dominant factor, is the primary 
means of achieving this objective. The remaining 
costs are insignificant and reducing their volume is 
either problematic or impossible. It is evident that the 
reduction of labour costs is achieved at the expense  
of that portion financed from the special fund of HEIs.

This issue consistently arises for the entire system 
of higher education and for individual institutions.  
It is therefore essential to provide these institutions  
with an effective organisational and economic 
mechanism that will guarantee the implementation 

of well-founded management decisions and the  
execution of economic, organisational and legal actions 
aimed at regulating wages. The establishment of this 
mechanism entails the generalisation of the existing 
methodological principles that regulate remuneration 
in higher education, as well as their subsequent 
development.

2. Literature Review
The question of how to regulate wages and find 

solutions to the problems that arise in this area has 
been widely reflected in the scientific and methodical 
literature. However, the degree of development of the 
individual aspects of this question varies considerably. 
The most studied aspect is the state and contractual 
regulation of labour remuneration, which is considered 
most often (Shchetinina, Rudakova, Danylevych, 
Bidna, 2022; Vasurenko, Kuksa, Shtuler, 2019; 
Stavers'ka, Shevchuk, Gaidar, 2018; Poplavska, 2018, 
etc.). Concurrently, substantial emphasis is placed on 
the examination of legal implications (Pyzhova, 2023; 
Burnyagina, 2019; Hanechko, 2019; Golovachova, 
2018, etc.).

The topic of wage regulation in the context of 
budgetary policy is worthy of further examination 
(Yaroshenko, 2023; Shabanov, Novikov, 2021;  
Tulai & Tchorevsky, 2020). Furthermore, it is this 
authors' opinion that the issues pertaining to the 
regulation of remuneration in the field of higher 
education have yet to be sufficiently addressed.  
While some of the issues addressed in this area have 
been considered in the works of Bogolib (2006), 
Kaleniuk (2003), Karlin (2000), and others, there 
is a paucity of scientific literature directly addressing 
the regulation of wages. The works of Lomonosov  
(2012, 2009a, 2009b) represent a significant 
contribution to this field. The responses to some  
of the questions require further clarification 
and elaboration. In particular, this concerns the  
formation of a coherent methodological base for 
conducting further research and the creation of an 
effective organisational and economic mechanism  
for the regulation of labour remuneration in the field  
of higher education.

3. Purpose and Methodology of the Study
The purpose of this study is to ascertain the 

methodological principles that underpin the  
regulation of labour remuneration in the field of 
higher education. This is a crucial preliminary step in 
the establishment of the requisite organisational and 
economic mechanisms.

The overarching scientific foundation of the research 
is the dialectical-materialist approach, which is 
distinguished by its comprehensive and fundamental 



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nature. The theoretical and methodological basis of 
the research is formed by the provisions of economic 
theories, the general theory of systems, concepts of 
management and state regulation.

The systemic approach is used to form an integral 
system of the main structural components of  
the methodological foundations of remuneration 
regulation. On the basis of the integrated approach, the 
conceptual provisions of remuneration regulation are 
formed, and on the basis of the structural-functional 
approach, the main structural components of the 
methodological principles of remuneration regulation 
are identified and the interrelationships between  
them are established.

The necessity to elucidate the conceptual and 
categorical apparatus gave rise to the utilisation of 
methods of abstraction and morphological analysis.  
The determination of the essence of remuneration 
regulation is based on a process approach.  
The application of the abstract-logical method enabled 
the establishment of relationships between the 
principles and functions of wage regulation.

In examining the scientific and methodical  
literature pertaining to the regulation of labour 
remuneration, this article seeks to identify and present 
the earliest, most widely accepted and frequently 
cited definitions, both from the past and the present. 
These definitions have become the most prevalent and 
have served as the foundation for the development 
of numerous partial interpretations of the categories  
and concepts under consideration. This is why 
publications dated between 2000 and 2014 are  
included in the list of references.

The categorical apparatus of this study comprises  
a set of categories and concepts pertaining to the 
content-functional aspects of wage regulation.  
Some of the categories are of particular importance  
and are used in the following ways.

In the initial stages of analysis, the processes of 
regulation of labour remuneration and the formation 
of its organisational and economic mechanism are 
distinguished by the categories of "labour remuneration" 
and "salary".

In accordance with the provisions set forth in the 
Law of Ukraine "On Remuneration of Labor", the 
term "wages" is defined as "remuneration, calculated, 
as a rule, in monetary terms, which the employer  
pays to the employee for the work performed by 
him under the employment contract" (The Law 
of Ukraine "On Remuneration of Labor", 1995).  
This interpretation of the "salary" category takes into 
account its legal aspects.

Concurrently, within the field of economic 
literature, wages are most frequently conceptualised 
as "an economic category that reflects the relationship 
between the proprietor of the enterprise (or their 
designated representative) and the employee with 

regard to the distribution of the newly created value 
(income)" (Kolot, 2002; Cherep, Petrova, 2009, 
etc.). Furthermore, wages are considered in other  
aspects, including as a market category, as part of 
the employee's income, and as a component of the 
employer's expenses (Kolot, 2002; Economics and 
organization of production, 2007; Tybinka, Bryk, 
Kohana, 2018, etc.).

Anatolii Kolot, a leading expert on social and labour 
relations and wages in Ukraine, defines labour wages 
as "a system of relations connected with ensuring 
the establishment and implementation by the owner 
(employer) of payments to employees for the use 
of their labour resources (provided labour services) 
in accordance with laws, other acts and the labour 
contract" (Kolot, 2008).

The authors align themselves with the definition 
of wages as set forth in the Law of Ukraine  
"On Remuneration of Labor". This is due to the  
fact that, in addition to the economic aspect, it also 
reflects the legal aspect of wages. In order to find 
a practical solution to issues of wage regulation,  
it is often necessary to consider the legal aspect, as 
the existing legal framework establishes a whole  
set of requirements, restrictions and guidelines.

In comparison with wages, remuneration is 
interpreted more widely and has a more theoretical 
nature. In addition to wages, it encompasses the  
entirety of the social and labour relations apparatus 
associated with the mechanisms of wage formation, 
including their organisational, economic and legal 
foundations, the order of calculation and payment of 
wages, its indexation, and so forth.

Firstly, the category of salary is more limited in  
scope. It reflects the relationship between the employer 
and the employee, whereas the payment of labour 
encompasses a broader range of subjects within the 
system of social and labour relations pertaining to 
the remuneration of labour. In accordance with the 
Law of Ukraine "On Remuneration of Labor", these 
subjects include "bodies of state power and local self-
government ... employers' organisations, associations 
of employers' organisations or their representative 
bodies; trade unions, associations of trade unions 
or their representative bodies" (The Law of Ukraine  
"On Remuneration of Labor", 1995).

Secondly, regulation is conceived as a process. 
A process is defined as "a set of consecutive actions 
and means aimed at achieving a certain result"  
(The Large Explanatory Dictionary of the Modern 
Ukrainian Language, 2005). The process of wage 
regulation is a multifaceted one, encompassing 
both local benchmarks (such as norms, standards, 
regulations, provisions, and instructions) and  
a set of processes aimed at aligning actual labour 
remuneration parameters with the specified  
benchmarks. This ensures the optimal practical 



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implementation of remuneration functions. The 
processes involved in establishing benchmarks are 
inherently preparatory in nature, whereas the processes 
employed to align actual payment parameters with 
the established benchmarks exert a direct regulatory 
influence on the object of regulation. Each of these 
processes comprises a series of specific actions that 
collectively exert regulatory influence.

Thirdly, it is this article's contention that the  
purposeful and orderly regulation of labour 
remuneration should be practically implemented within 
the framework of a specially created organisational 
and economic mechanism. The definition of 
the organisational and economic mechanism of 
wage regulation can be derived from the general 
interpretation of the organisational and economic 
mechanism presented in Lomonosova (2020).  
In light of the aforementioned, the organisational 
and economic mechanism of wage regulation in the 
field of higher education can be characterised as 
a system of interacting methods, organisational and 
economic levers, incentives, forms, tools, and so forth.  
These collectively enable the influence of economic 
processes and organisational and economic  
parameters pertaining to the payment of labour, 
the transition of the object of management from its  
actual state to a desired one, and the realisation  
of the requisite quality of training for specialists.

The benchmarks should be linked to the  
remuneration functions and ensure their fullest 
implementation. When setting benchmarks, the real 
state of higher education institutions and higher 
education, i.e., the level of their development,  
financial, material and personnel support, as well as 
the tasks they face in the short, medium and long  
term, including those related to the quality of  
training, should be taken into account.

4. Results

4.1. Composition of the Main Structural 
Components of the Methodological Framework 
for Labour Regulation

Methodological principles of wage regulation  
should comprise a set of interconnected structural 
components that collectively constitute the scientific 
basis for justifying both practical regulatory actions  
and creating conditions for the further development of 
the principles themselves. These components reflect 
both theoretical and empirical provisions, thereby 
forming a coherent system of knowledge about  
labour regulation.

The methodological principles are founded upon  
the conceptual provisions of regulating remuneration  
in the field of higher education. These positions are 
formed as a result of the selection of specific components 

from the overarching problem. Each component  
reflects the core ideas, justifications, and considerations 
related to a particular aspect of the problem. These 
components serve as the foundation for research 
and development. The formation of well-founded  
conceptual positions enables the structuring of the 
general problem, facilitates a more profound analysis  
and understanding of it, establishes a theoretical 
foundation for research, and reveals its principal 
directions.

The conceptual provisions represent the theoretical 
foundation for the formation of all other structural 
components of the methodological foundations  
of wage regulation.

First, it concerns the establishment of the purpose, 
objectives and object of regulation of remuneration 
in higher education. Their correct and clear 
definition allows not only to reflect the main idea of  
regulation, but also largely helps to avoid mistakes, 
improve control over the ongoing developments and 
reduce their time.

Second, the functions of wage regulation play an 
important role, characterising various aspects of 
regulation, revealing the purpose and role of regulation. 
In turn, the functions, which are theoretical in nature, 
define the principles of wage regulation. The latter 
are certain provisions, rules and guidelines that serve 
as starting points not only for theoretical research,  
but also for practical regulatory actions.

Third, the most important structural component 
of the methodological framework for regulating 
wages is the methods, which play a leading role.  
It is through the use of a combination of methods  
that the regulatory impact on the objects of regulation 
is made and its goal is achieved. Groups of methods  
united by certain features form types of wage regulation.

4.2. Conceptual Regulation of Remuneration 
in the Field of Higher Education

A synthesis of legislative and regulatory materials, 
along with literary sources pertaining to wages, was 
conducted, and the findings were integrated with  
the outcomes of prior research. This approach  
facilitated the formulation of conceptual provisions. 
These attitudes represent a complex set of fundamental 
initial positions that reflect the core ideas and 
intentions that shape the general scientific stance 
and the overarching direction of actions regarding 
the establishment of methodological foundations  
for wage regulation in higher education and the 
formation of the corresponding organisational and 
economic mechanisms. This mechanism is regarded 
as an evolution of the extant mechanism, which  
has developed in an ad hoc manner and is unable 
to address the existing issues pertaining to the 
remuneration of employees in higher education.



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It is recommended that the conceptual provisions 

of wage regulation be grouped according to the 
principal levers and tools of wage management in 
higher education in Ukraine, as outlined in Lomonosov 
(2009a). Concurrently, the principal components  
of the wage management system are distributed 
according to the levels of management, namely 
national, branch and university (higher education 
level). In accordance with the aforementioned  
levels, it is advisable to categorise all the levers and 
instruments of wage regulation.

Among the conceptual provisions that relate to 
the national level and define the main issues and key  
tasks of raising the level of remuneration of employees 
of higher education institutions, especially research  
and teaching employees, are the following:
– In determining the remuneration level for those 
employed in higher education, it is essential to consider 
the sector's significance for the socio-economic 
advancement of the state. This is due to the fact  
that over the past three decades, higher education 
institutions have concentrated an increasing  
proportion of employees with academic qualifications 
and academic titles, who represent the majority of 
Ukraine's most highly skilled human intellectual  
capital (University management: a look beyond the 
horizon, 2022);
– The potential for financing the activities of  
higher education institutions and increasing the 
remuneration of those employed in such institutions 
is currently contingent upon the state of the country's 
economy and the state budget.
– The increase in the level of remuneration of 
employees of higher education institutions should  
be achieved mainly through amendments to the 
"Unified Tariff Scale of Wages and Coefficients 
for Remuneration of Employees of Institutions, 
Establishments and Organisations of Certain Sectors 
of the Public Sector" (UTS). The primary issue 
pertains to the remuneration of academic personnel.  
Given the demands of the teaching profession, the 
particularities of their work, and the necessity for 
optimal outcomes, the current salaries are inadequate, 
impeding the resolution of other challenges in higher 
education (Lomonosov, Lomonosova, Nadtochii, 
2019b).
– The annual number of hours dedicated to teaching 
classes to students is a determining factor in the 
financial compensation for their work. In accordance 
with the Law of Ukraine "On Higher Education",  
the number of hours constituting the study load for 
a full-time scientific-pedagogical worker is limited  
to 600 hours per academic year. A reduction in the 
maximum training load for a scientific and pedagogical 
employee will, in all other respects remaining equal, 
necessitate an increase in the number of teaching 
rates. This will result in an increase in the salary 

fund. Consequently, the regulation of the maximum  
amount of educational workload for one rate of  
scientific and pedagogical worker, in consideration 
of the tasks facing higher education (for example, 
the strengthening of scientific work) and its financial 
support, exerts an influence on the specified processes.

At the sectoral level, the following should be 
considered as the main conceptual provisions:
– The most significant function of the Ministry of 
Education and Science of Ukraine in the regulation  
of wages remains the standards for the number of 
students per full-time position of a scientific and 
pedagogical worker (Headcount standards, 2002). 
Although from 2020, according to the Law of Ukraine 
"On Amendments to Certain Laws of Ukraine on 
Improving Educational Activities in the Field of Higher 
Education" (2020), higher education institutions will 
have the right to set these standards independently 
within their autonomy, in practice the effect of 
the standards and the control by the Ministry of  
Education and Science of Ukraine over their  
application by higher education institutions will 
continue. This is explained by their pivotal role in the 
financing of higher education institutions, as they serve 
as the foundation for determining the remuneration 
of scientific and pedagogical workers. Currently, there 
are no alternative, more or less justifiable methods 
for determining the remuneration of scientific and 
pedagogical workers.
– The Ministry of Education and Science of Ukraine 
directs the attention of academic staff to certain  
types of work, which establishes a recommended list 
of types of educational, methodological, scientific  
and organisational work. Until 2020, the relevant time 
standards were used to plan and record the academic 
work of academic staff (The Order of the Ministry 
of Education and Science of Ukraine "On Approval  
of Time Standards for Planning and Accounting 
of Academic Work and Lists of the Main Types of 
Methodological, Scientific and Organisational Work 
of Pedagogical and Scientific-Pedagogical Employees 
of Higher Education Institutions", 2002). But in 
connection with the expansion of the autonomy of 
universities by the "On Amendments to Certain Laws 
of Ukraine on Improving Educational Activities in 
the Field of Higher Education" (2020), the right to 
determine these norms was transferred to the Higher 
Education Institution.
– If it is necessary to stimulate or support the 
development of individual higher education  
institutions at the sectoral level, the size and structure of 
their employees' remuneration funds may be regulated 
on an operational basis.
The conceptual provisions concerning the  
possibility of higher education institutions to  
influence the amount of remuneration of scientific  
and pedagogical workers, as well as the level of labor 



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costs, which are the main component of the total  
costs of higher education institutions, are as follows:
– In order to stimulate and encourage their  
employees, higher education institutions may set 
bonuses for high achievements in work, for performing 
particularly important work (for the period of its 
performance), for complexity and intensity of work,  
and approve the procedure and amounts of  
bonuses provided for in the Unified Tariff Scale  
(The Resolution of the Cabinet of Ministers of  
Ukraine "On Remuneration of Employees on the  
Basis of the Unified Tariff Scale of Categories and 
Coefficients for Remuneration of Employees of 
Institutions, Establishments and Organisations of 
Certain Sectors of the Public Sector", 2002). By making 
changes to the terms and amounts of incentives,  
an HEI can direct employees to perform the most 
important work in the current period.
– In addition to the level, structure and conditions  
of remuneration, the regulatory system should also 
include the regulation of labour costs. This is due to 
at least two factors. First, the share of labour costs  
in the total costs of higher education institutions  
is the largest (Table 1).

As evidenced by the data presented in the table, the 
proportion of expenditure allocated to wages among 
the fourteen randomly selected higher education 
institutions ranges from 63.0% to 86.4%. The variation 
in the proportion of expenditure allocated to the 
remuneration of scientific and pedagogical personnel is 
more pronounced (40.6% to 71.2%). This is elucidated 

by the disparate ratio of scientific-pedagogical and  
other personnel in higher education institutions,  
which is contingent upon the interplay of a multitude of 
factors (Lomonosov, Lomonosova, Runcheva, 2023).

Second, at this juncture, the savings reserves  
allocated for other expenditure items have been 
depleted, and a further reduction in expenditure 
on these items is unlikely. Consequently, the 
financial condition of higher education institutions  
experiencing a shortage of funds can be optimised 
precisely through the optimisation of the wage  
fund. It is also important to consider that this is an 
unfavourable option and should only be employed as 
a last resort.
– The amount of labour costs should be regulated  
based on the financial condition, staffing and  
material and technical support of the higher education 
institution, as well as taking into account the tasks  
it faces, which requires the development and 
implementation of appropriate organisational and 
economic measures.
– In practice, the size of the remuneration fund 
for research and teaching staff is determined by the  
number of staff positions approved by the Ministry of 
Education and Science of Ukraine.
– As shown above, the number of full-time positions 
of research and teaching staff with appropriate  
funding for their salaries is determined by the  
regulations (The Resolution of the Cabinet of  
Ministers of Ukraine “On Remuneration of Employees 
on the Basis of the Unified Tariff Scale of Categories 

Table 1
The share of labour costs in the total costs of higher education institutions as of January 2023  
(excluding payroll taxes)

Higher education institution
Share of salary costs in 
total higher education 

expenditures

Share of expenditures 
on remuneration of 
academic staff in the 

total expenditures 
of higher education 

institutions

Share of labour 
costs for academic 
staff in the labour 

remuneration fund

National Technical University of Ukraine 
“Igor Sikorsky Kyiv Polytechnic Institute” 74,0 42,3 57,1

Ivano-Frankivsk National Technical University of Oil and Gas 79,1 47,4 59,9
Lutsk National Technical University 80,7 57,5 71,2
Cherkasy State Technological University 86,4 58,0 67,2
National University Zaporizhzhia Polytechnic 74,8 48,0 64,2
National Technical University "Kharkiv Polytechnic Institute" 77,3 40,4 52,3
Kyiv National University of Technologies and Design 82,6 46,0 55,7
Kharkiv National University of Radio Electronics 69,1 40,2 58,2
Ukrainian National Forestry University 85,0 49,6 58,3
Chernihiv Polytechnic National University 63,6 25,8 40,6
Central Ukrainian National Technical University 74,3 45,6 61,3
National University of Ostroh Academy 73,4 42,1 57,3
Ukrainian State University of Chemical Technology 70,9 39,6 55,8
Odessa State Environmental University 63,0 33,6 53,2

Source: compiled based on the estimates and staffing lists of the above HEIs



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and Coefficients for Remuneration of Employees 
of Institutions, Establishments and Organisations 
of Certain Sectors of the Public Sector", 2002).  
The number of full-time positions for scientific and 
pedagogical workers, which is a prerequisite for 
the implementation of the educational process, is  
contingent upon the labour intensity of the  
educational work and the volume of the average 
annual educational load per teacher. The range of 
potential fluctuations in this final value is, in practice, 
quite limited. Concurrently, the majority of higher  
education institutions are typically able to diminish  
the volume of labor-intensive educational activities 
while concurrently ensuring the requisite quality of 
specialist training.
– In order to regulate the labour intensity of  
academic work, higher education institutions  
may use adjustments to the time standards for its 
implementation.
– Optimisation of the payroll fund for teaching 
and support staff and other personnel involves the 
introduction of a mechanism for rationing their work.
– In order to ensure the scientific validity of  
managerial decisions in the process of regulating the 
labour intensity of educational work, the number 
of staff positions of research and teaching staff and 
the cost of their labour, it is considered necessary  
to use mathematical models that describe the 
relationship between the labour indicators of higher 
education institutions (Lomonosov, Lomonosova, 
2007; Lomonosov, 2008).

4.3. Purpose and Objectives  
of Regulating Remuneration in Higher Education

The objective of wage regulation is to ascertain 
the fundamental principles that underpin it and to  
ensure that the actual wage parameters align with 
the defined benchmarks, thereby facilitating the  
optimal fulfilment of wage functions. Attaining this 
objective necessitates the completion of a series of tasks.

Depending on the level of government at which 
regulation takes place, it is advisable to divide the tasks 
into two groups. The first group includes tasks that 
are performed at the national and sectoral levels of 
government. They include the following:
– Guaranteeing wages to employees who have fulfilled 
the monthly (hourly) labour standard at a level not 
lower than the established minimum wage;
– ensuring conditions for equal pay for equal work;
– establishment of labour remuneration standards  
and guarantees in the sectoral agreement at a level not 
lower than that stipulated in the general agreement;
– timely wage indexation;
– ensuring that wages are commensurate with the 
employee's achievements;

– aligning the interests of business entities and 
employees;
– providing incentives for employees to achieve the 
results in which the HEI is interested.

At the local level of salary management, higher 
education institutions, within their autonomy, based 
on their development strategies, long-term and annual 
plans, as well as taking into account their status and 
capabilities, may establish internal rules and regulations, 
and take organisational and economic measures 
to regulate salaries. In particular, they include the 
following:
– Strengthening the differentiation of salaries provided 
for by the unified tariff scale in order to more fully 
take into account the personal contribution of each 
employee;
– implementation of effective systems of financial 
incentives for employees that provide additional 
financial incentives for them to improve performance 
and achieve the most important results for the HEI;
– attracting to or retaining in higher education 
institutions (e.g., through the establishment of special 
allowances) key, most ‘valuable’ employees (those 
with unique or special knowledge or experience,  
teaching specific academic disciplines, conducting 
important research, ensuring the commercialisation of 
innovations and intellectual property, contributing to 
the solution of strategic tasks, increasing the authority, 
recognition and high rating of higher education 
institutions, etc.);
– creating a sense among employees of the  
importance of their work and the fairness of their 
remuneration;
– optimisation of the size of the payroll fund in 
the context of underfunding of higher education 
institutions, including in the event of a decrease in 
revenues from the provision of paid services.

4.4. Objects of Regulation
The object of regulation should be conceptualised 

as a form of integrity that is susceptible to regulatory 
influence. It is imperative that the object of wage 
regulation be considered as the system of social and 
labour relations. Concurrently, social and labour 
relations are conceptualised as "the process of 
interaction (relationships) between the parties – 
employees and employers, subjects and bodies of the 
parties with the participation of the state (legislative 
and executive authorities) and local self-government; 
they are related to recruitment, utilisation, development 
of the workforce, compensation for work and aimed  
at achieving high levels of quality of life and  
production efficiency" (Kolot, 2010). It is noteworthy 
that this definition of the category, as formulated by 
Anatolii Kolot, is the most prevalent.



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The authors believe that social and labour relations  

are a general object of wage regulation. It is to maintain 
them at the level of pre-determined benchmarks 
that wage regulation is aimed. The subject matter 
encompasses the following aspects of social and labour 
relations: remuneration for work, the assessment 
of individual qualities and work results, personnel 
development, and the organisation of individual and 
collective work. The aforementioned components are 
presented in accordance with the terminology and 
structure outlined by Kolot (2010). Consequently,  
the regulation of labour remuneration is indirectly 
related to other components of social and labour 
relations.

The impact on the specified set of relations is 
achieved through remuneration, which serves as 
the primary object of regulation. In order to achieve 
this, the individual elements are modified. Each of 
these elements may be regarded as a partial object 
of regulation. The selection of partial objects that  
will be subject to regulatory influences allows for 
a correlation to be made between them and the types, 
methods and subjects of regulation.

The ultimate object of regulation should be  
considered employees of higher education institutions. 
Targeted influence on them through changes in 
remuneration makes it possible to transform the 
relationship between them, adjust their behaviour,  
and direct their activities in the right direction.

4.5. Functions of Remuneration Regulation  
in Higher Education

The functions serve to define the purpose, role  
and external manifestation of the properties associated 
with the regulation of labour in the field of higher 
education. Given their regulatory function, these tasks 
delineate the principal avenues for their resolution.  
The functions of regulation of labor remuneration 
should include the following:
– Socio-economic, which ensures the implementation 
of the reproductive function of wages aimed at 
reproducing the labour force and solving economic 
problems of its regulation (achieved by setting wages 
at a level not lower than the minimum wage, wage 
indexation, etc.).
– Legal guarantee (protective), which is related to 
the legal protection of employees to receive wages 
in accordance with the norms, guarantees and 
conditions of collective agreements and employment 
contracts (e.g., increased remuneration for overtime 
and night work, on weekends and holidays, payment 
for downtime through no fault of the employee, 
etc.). Unlike the previous function, which aims to  
reproduce the labour force of employees (socio-
economic aspect), the guarantee-legal function reflects 
the legal aspect and is aimed at providing legislative 

guarantees regarding the amount of wages, the 
procedure and timing of their payment, and so forth.
– Regulatory, which consists in establishing and 
implementing rules related to remuneration. This 
function is identical to the legal guarantee function, 
but if the latter is implemented at the state level,  
the regulatory function means the establishment of 
internal university norms and standards of remuneration.
– Adaptive, aimed at adjusting salaries to changes in 
the internal and external environment (the need for 
this may arise, for example, in the event of a possible 
or actual outflow of key employees to other higher 
education institutions or in the event of an increase in 
salaries at local enterprises).
– Custodial, which is aimed at preserving the  
integrity of remuneration as a system.
– Оrientational, which influences the staff to  
direct the efforts of employees to achieve the results 
necessary or valuable for the higher education 
institution, which is achieved through the introduction 
of labour motivation systems and changes to them.
– Еducational, which ensures the involvement  
of employees in the regulation of wages, and the 
formation of a sense of its appropriateness and  
fairness.
– Financial, which allows to balance labour  
costs with other items of higher education expenses. 
This function becomes especially important in times  
of financial constraints.

The principles of wage regulation are determined on 
the basis of the functions that it serves. The functions 
of wage regulation, as reflected in the theoretical  
plan, simultaneously determine the directions and 
features of practical activities for their implementation. 
In order to establish a scientifically based mechanism  
for regulating labour remuneration, it is of great 
importance to create rules and regulations that set 
out the principles that must be satisfied by practical 
actions aimed at implementing regulatory functions. 
The definition of principles allows for the regulation  
of practical activities related to wage regulation in 
a specific manner.

4.6. Principles of Remuneration Regulation
A principle is typically defined as a statement 

that is perceived as the primary, most essential, and 
indispensable provision, the implementation of which 
is mandatory or at least highly desirable. A principle 
may be defined as a guiding idea, a point of departure, 
or the foundation of a particular concept or structure. 
In light of the above, the principles of wage regulation 
can be regarded as a foundational concept, providing 
a framework for evaluating and interpreting hypotheses, 
concepts, laws, theories, and other related materials 
pertaining to theoretical research and practical 
applications in the domain of direct wage regulation. 



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The formation of principles represents the initial  
stage of the systematic organisation of scientific 
knowledge, which provides the scientific basis for 
the creation of an organisational and economic  
mechanism for the regulation of labour remuneration.

Principles related to wage regulation have not been 
developed. Where they are discussed in the economic 
and management literature, they are identified with 
the principles of labour remuneration organisation 
(see, for example, (Revko, 2013; Labor economics and 
social and labor relations, 2009)). In the field of legal 
literature, the principles governing the organisation 
of wages are a key area of focus (for further insight, 
see, for example, Valetska). The discrepancy in 
perspectives on the aforementioned concepts, and 
the specific identification thereof, can be attributed to 
the interconnectivity between them. The principles  
of labour organisation assume a pivotal role in this 
context, superseding those of labour regulation, as 
they delineate the overarching tenets governing the 
structuring of labour or modifications thereof.

As regulation constitutes one of the functions of 
management, it is based on a number of principles, 
including scientificity, purposefulness, planning, 
systematicity and complexity, hierarchy, control, 
compliance with discipline, and so forth. In addition 
to these principles, which relate to management in  
general, the organisational and economic mechanism 
under consideration should include a set of specific 
principles that directly regulate practical actions with 
regard to wage regulation. These principles, in authors’ 
opinion, include the following:
– The optimal combination of state, sectoral  
and local (at the level of higher education institutions) 
regulation. State regulation includes, for example, the 
establishment of a minimum wage; labour standards 
and guarantees; grades, coefficients and conditions 
of remuneration in the Unified Tariff Scale; wage 
indexation; and taxation of employees' income.  
Sectoral regulation involves the preparation of 
methodological materials for determining the number 
of students per one full-time position of a research 
and teaching staff member, making decisions on 
approving staffing tables and planning the general 
payroll fund of higher education institutions. At the 
level of higher education institutions, norms of time  
for the performance of educational, methodical, 
scientific and other types of work by scientific and 
pedagogical workers, as well as norms of time for 
work performed by educational and support and 
service personnel, can be implemented. Furthermore, 
work motivation systems can be introduced, and the  
average annual amount of academic workload can 
be approved. This may include teaching staff, the 
optimisation of the wage fund and so forth.
– Adherence to the principle of primacy of state 
regulation of remuneration.

– Ensuring timely implementation of changes in 
the organisational and economic mechanism that 
are adequate to the impact of internal and external 
environment factors.
– It is mandatory to use the results of a comprehensive 
remuneration analysis when justifying future and 
current management decisions.
– Balancing the interests of employees and employers.
– Proactive nature of management decisions on 
remuneration in order to prevent problematic situations 
and create preconditions for solving long-term tasks.
– Adjustment of work incentive systems to bring  
them in line with the long-term, medium-term and 
short-term objectives of higher education.
– Continuous support of employees' financial interest 
in improving their performance.
– Involvement of employees in resolving issues  
related to salary regulation.
– Explaining the HEI's remuneration policy to 
employees.

This paper examines the relationship between 
the principles and functions of wage regulation.  
The interconnections between the principles  
and functions are characterised by a complex 
and interwoven nature. The implementation of 
a given function is ensured by a number of principles. 
Conversely, each principle is designed to facilitate  
the implementation of several functions.

4.7. Remuneration Regulation Methods
The direct regulation of wages is achieved through 

the implementation of specific methods and the 
utilisation of appropriate tools. Such methods  
facilitate the practical implementation of wage 
regulation and the resolution of associated tasks.  
The aforementioned methods constitute the 
methodological foundation of wage regulation, 
occupying a pivotal position within the broader 
methodology.

In its most basic sense, the term "method" refers to 
a systematic approach or set of techniques employed in 
scientific and practical endeavours. A method is most 
often understood to be a set of methods, techniques, 
steps, or operations, that is, a set of actions to be 
performed. An approach based on processes allows 
us to define the category of "method" as follows.  
The method of wage regulation is a complex system of 
deliberate, justified, and structured actions that utilise 
a specific set of techniques, operations, and resources. 
By employing established norms, prescriptions, 
algorithms, procedures, and regulations, this method 
enables the systematic influence on the components  
of wages.

The use of some methods is mandatory, which  
is stipulated primarily by the Laws of Ukraine, 
resolutions of the Cabinet of Ministers of Ukraine, 



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orders of the Ministry of Education and Science, and 
internal university documents. At the same time, 
quantitative parameters can be either fixed or set  
within certain limits.

The entire set of methods should be divided into 
 levels of government. Government regulation  
methods are those that apply to all or the vast majority  
of industries. These include, for example, determining 
the minimum wage; establishing standards, guarantees 
and conditions of remuneration; applying systems 
of labour income indexation; setting the amount of 
bonuses for length of service; taxation of employees' 
income, etc.

It should be noted that among the methods of state 
regulation of wages are those used in the process of 
contractual regulation when concluding the General 
Agreement. In this case, a number of proposals related 
to remuneration were formulated. In particular, 
these are proposals to establish the minimum wage,  
which is determined annually by the Law of Ukraine 
"On the State Budget of Ukraine" adopted for the 
current year.

In addition, the General Agreement contains 
proposals on: determining the official salary (tariff 
rate) of an employee of the first tariff category of the 
UTS; increasing the official salary (tariff rate) of an 
employee of the 1st tariff category of the UTS at a level  
higher than the inflation index, with a corresponding 
increase in the payroll fund, etc. These and other 
indicators, ratios, rules and conditions governing the 
regulation of remuneration in higher education are 
reflected in the "Unified Tariff Scale of Categories 
and Coefficients for Remuneration of Employees of 
Institutions, Establishments and Organisations of 
Certain Sectors of the Public Sector" (The Resolution of 
the Cabinet of Ministers of Ukraine “On Remuneration 
of Employees on the Basis of the Unified Tariff Scale 
of Categories and Coefficients for Remuneration 
of Employees of Institutions, Establishments and 
Organisations of Certain Sectors of the Public  
Sector", 2002). In the context of regulating wages in 
the field of higher education, the UTS is of particular 
significance, as it serves as the foundation for the 
structuring of wage systems. The specific indicators, 
ratios, regulations, and conditions are established 
during the negotiation of the General Agreement  
but are subsequently approved by the resolutions  
of the Cabinet of Ministers of Ukraine.

The set of methods for regulating wages at the  
industry level includes methods that are extended  
to all or to a lesser extent to state higher education 
institutions. The significance of these methods for the 
industry is underscored by the fact that in Ukraine, 
the number of state and communal higher education 
institutions is at least twice that of higher education 
institutions of non-state ownership (Lomonosov, 
Lomonosova, Nadtochii, 2019a). However, the 

discrepancy in the number of students enrolled in 
state-owned and non-state-owned higher education 
institutions is considerably more pronounced. 
During the period spanning the 1995-1996 to 2018-
2019 academic years, the proportion of students 
enrolled in state and communal higher education 
institutions exhibited considerable variation, ranging 
from 84% (in the 2004-2005 academic year) to 
95.0% (in the 2016-2017 academic year) of the total  
number of students enrolled in all higher education 
institutions in Ukraine (University management:  
The basis for implementation, 2019). The mean  
value was 90.3%.

The methods of sectoral wage regulation encompass 
a range of approaches, including the establishment 
of standards for the number of students per full-
time position of a scientific and pedagogical worker, 
the formulation of recommendations for higher 
education institutions pertaining to their formation, 
the compilation of lists of recommended types of 
educational, methodical, scientific and organisational 
work, the approval of staff lists, and the operational 
regulation of the size of the wage funds for employees  
of higher education institutions in the event of the  
need to support the development of the latter.

At the local level, HEIs can regulate wages by 
employing the following methods: the establishment  
of allowances and bonuses for the achievement of 
certain results by employees; the regulation of the  
labour intensity of educational work, which can 
be achieved through, for example, the unification 
of curricula and work programmes of disciplines, 
the adjustment of time norms for the completion 
of educational work; the implementation of work  
standards for teaching and support staff and other 
personnel.

5. Conclusions
Consequently, the remuneration of academic staff, 

who represent a vital resource for higher education 
institutions, is currently a highly intricate issue.  
The authors posit that these issues can be addressed, 
at least in part, through the implementation of 
salary regulation mechanisms within the context of  
constrained funding. The establishment of this 
system requires the formulation of a unified set 
of methodological principles for the regulation 
of remuneration in the field of higher education.  
It is expected to facilitate the harmonisation of 
the primary labour indicators of higher education 
institutions.

The overarching system of methodological 
foundations for regulating remuneration in higher 
education encompasses the following principal 
structural elements: conceptual provisions, purpose, 
objectives, subjects, functions, principles, methods, 



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types, instruments and techniques. The established 
interrelations and interdependencies between  
the individual structural components of the 
aforementioned methodological framework can be 
reflected as follows:

Further clarification of the composition of the 
structural components of the methodological bases 
of wage regulation in higher education requires, first 
and foremost, the definition of the subjects who will  
act at various levels of management, including at the 
level of the university and its structural subdivisions 
(institutes, faculties, etc.). This is of significant 
consequence for the practical implementation of 
the organisational and economic mechanism of 

wage regulation. It is of particular importance to  
devote special attention to the development of  
tools for regulating labour remuneration. This 
should include the creation of tools for measuring 
the parameters of processes and phenomena, as well  
as the development of methodical, mathematical and 
software tools.

Furthermore, it is essential to elucidate the  
constituents of wage regulation techniques and 
establish a systematic categorisation thereof. In light 
of the aforementioned, it will be feasible to define 
and differentiate between the various forms of wage 
regulation, as well as to categorise the methods 
associated with each form.

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Received on: 23th of September, 2024
Accepted on: 27th of November, 2024
Published on: 17th of December, 2024