Pension Security Of Military Personnel In The System Of Social Funds Of Public Finance

The scientific article systematizes approaches to pension provision for military personnel in the system of social funds of public finances. The regulatory and legal framework of the pension provision system for persons discharged from military service is analysed. Attention is focused on the constant growth of pension payments to persons discharged from military service. The dynamics of pension payments to military pensioners in Ukraine for the period 2017–2023 and the first half of 2024 were analysed. The organizational and legal approaches to the recalculation of pension payments to persons discharged from military service were summarized. The features of methodological approaches to the indexation of pensions to military pensioners were emphasized. The main indicators that affect the growth of pension payments when recalculating pensions for military pensioners are determined. Changes in the breakdown of types of pensions assigned to persons discharged from military service are shown. One-time payments to military personnel from the State Budget of Ukraine are highlighted and characterized. Social payments from the local budget of the Khmelnytskyi City Council to family members of the fallen defenders of Ukraine are described. One-time cash payments to military personnel and members of their families from the state and local budgets are identified as an important addition to the pension provision of military personnel and necessary financial support for their families. It is substantiated that one-time benefits should not be affected by personal income tax. An analysis of the pension provision of military pensioners in individual NATO member countries was carried out. The necessity of concluding bilateral international agreements with NATO member countries in the post-war period of reconstruction of Ukraine was proved. The expediency of obtaining access to the methodological study of pension programs of the Alliance countries and to the experience acquired by them for consideration in domestic practice was emphasized.