SUMMARY
This article analyzes the significance of the employee benefits in pharmacy institutions and their impact on the incentive system of pharmacy professionals (PP). A study of implementation of employee benefits in the pharmacy institutions was conducted, it consisted of three phases. Usage of employee benefits abroad was analyzed at the first phase, and their variety and popularity among employees was also established. Analysis of employee benefits usage in Ukraine was conducted at the second phase, and the major problems of their implementation were also found out. The third phase was dedicated to the analysis of the employee benefits usage in the pharmacy institutions in Ukraine. As a part of this phase, a sociological study of 1000 PP was conducted in respect of major options of employee benefits, which they would like to have in their workplace; 170 experts were interviewed regarding the advices to implement employee benefits in the pharmacy institutions in Ukraine. “Model of the definition of expert “competence index” was developed and studied for the analysis of expert targeted assessments of employee benefits options for implementing in pharmacy institutions of different forms of ownership.