The basic directions of formation of the social responsibility of agricultural enterprises are discussed. It is proved that an effective means of increasing the efficiency of social enterprises and the formation of their social responsibility is the use of social and psychological factors of motivation of the personnel and the application of the social package. The tasks of the employer - to develop a system that will introduce a single standard approach to the social package, to raise the level of services provided by the employee, and, at the same time, create conditions for cost optimization of the enterprise for social purposes.