INNOVATIVE TOOLS FOR MANAGING ENTERPRISE PAYROLL FUNDS IN THE CONTEXT OF THE DIGITAL TRANSFORMATION OF THE ECONOMY

The article examines innovative tools for managing enterprise payroll funds in the context of the digital transformation of the economy. The relevance of the study is determined by the fact that the payroll fund can no longer be treated solely as an accounting cost indicator. It increasingly functions as a managed analytical circuit linked to workforce planning, productivity, employee retention, market positioning of pay, reward transparency and compliance with labor legislation. The purpose of the study is to substantiate a digital payroll fund management circuit that combines statistical, market, financial, HR analytical and regulatory components. Results. Based on the analysis of Ukrainian legislation, official statistical indicators, data from the Pension Fund of Ukraine, Work.ua labor market statistics, materials of the National Bank of Ukraine, ILO, OECD and European regulatory documents, the article systematizes digital tools for payroll fund management: payroll automation, human resource information systems, digital time and attendance tracking, salary benchmarking, payroll fund forecasting, HR analytics, pay equity analytics, KPI/OKR-based variable pay, employee self-service and algorithmic management. The study shows that the average wage used for pension calculation increased from UAH 12,993.56 in 2021 to UAH 20,653.55 in 2025, which, under constant headcount, forms a calculated payroll fund pressure index of 159.0% compared with 2021. Vacancy-based market statistics reveal significant territorial and occupational differentiation of wage benchmarks. The article substantiates a digital payroll fund management circuit that combines external statistical and market benchmarks, internal HR/payroll data, an analytical layer for forecasting and audit, managerial decisions on the payroll budget and a compliance control system. The article argues that the managerial value of payroll fund digitalization arises when automation is combined with transparent rules, human oversight of algorithmic decisions and personal data protection.