The employee's financial responsibility is determined.

A careless worker drowned a tractor in the river, a truck full of eggs overturned, or your store was robbed? Who will pay for all this? We will look at examples of when an employee must bear financial responsibility, and also tell you how to draw up a corresponding agreement. In essence, an employee’s financial liability is the employer’s right to demand money from an employee for damage caused through the fault of the employee himself.

The Labor Code says that lost profits are not the employee’s financial responsibility (Chapter 39 of the Labor Code of the Russian Federation), and the employee is only responsible for the waste of actual material assets.

Types of financial liability

An employee's financial liability can be limited or full.

Limited financial liability is when the amount of compensation has its limits and cannot exceed the employee’s average monthly earnings (Article 241 of the Labor Code of the Russian Federation). For example, the cleaning lady, Baba Manya, was washing the floor and accidentally pulled a candy bar worth 50,000 rubles from the table. In this case, it will not be possible to fully compensate for the damage. The employee must pay this amount only if you have drawn up an agreement with her financial liability.

In case of full financial liability, the employee is obliged to compensate for the damage in full. But is it always possible to place such a responsibility on the shoulders of employees? And here Art. will help us. 243 of the Labor Code of the Russian Federation, which establishes the framework of legal grounds for the recovery of damages.

Limited financial liability is when the amount of compensation cannot exceed the employee’s average monthly earnings. At full responsibility the employee will be required to compensate for all damage caused.

When you hire an accountant, salesperson, caretaker or other employees who bear financial responsibility due to the specifics of their work, you need to conclude a special agreement with them. You can see the list of employees who must bear financial responsibility.

Examples of situations when an employee can be held financially liable:

When your employee intentionally caused harm, knowing the consequences. For example, the cleaning lady, Baba Manya, can’t stand the accountant Zinaida Petrovna, and therefore broke her computer so that she would not submit the report on time. True, malicious intent will have to be proven.
When the employee was drunk or on drugs. In this condition, the damage caused is subject to mandatory full compensation.
When an employee has committed criminal acts and this has been proven in court.
When manager Vladimir sold the contact list of your regular customers to competitors.

Full financial responsibility can be individual or collective. In case of collective liability, the damage must be compensated by a team of employees.

The procedure for bringing an employee to financial liability

If your employee caused harm to the company in an amount that did not exceed the average monthly salary, then the issue can be resolved in a working manner by order of the manager. If it is significantly more, then you should go to court.

The employer, according to Art. 247 of the Labor Code of the Russian Federation, the following procedure must be followed:

We establish the value of the damaged property.
We find out the degree of responsibility of the employee: limited or full.
We are creating a commission and conducting an internal investigation.
We request an explanatory statement from the culprit.
We draw up a report on the results of the internal investigation.
We issue an order to bring to financial responsibility.
We sign an agreement on compensation for damage.

Release from financial liability

There are exceptions in which an employee may be exempt from financial liability.

Circumstances exempting from compensation for damage:

According to Art. 239 of the Labor Code of the Russian Federation, earthquakes, tsunamis, war or epidemic are force majeure circumstances and exempt the employee from liability.
The extreme necessity or necessary defense lies in the examples presented below and is spelled out in Art. 39 of the Criminal Code of the Russian Federation. For example, cashier Marina Ivanovna honestly fulfilled her direct duties, spent the whole day collecting food at the checkout counter and receiving money from the population. And at the end of the working day, a man came and, threatening with a knife, demanded that all the funds from the cash register be put into his bag. In this case, the shortage will not fall on the shoulders of Marina Ivanovna, because she was defending herself.
Normal business risk is determined in each specific situation. For example, mechanic Uncle Vasya was given the task of improving a part, but during the work nothing good came of it, and the materials were wasted. According to the law, such a situation is interpreted as a normal business risk, and the employee does not have to pay for it.
Also, according to Art. 240 of the Labor Code of the Russian Federation, an employee can receive exemption from financial liability on the personal initiative of the employer.

Results in examples

A drunk tractor driver will pay the full cost of the drowned tractor.

The truck driver who transports eggs, under a full liability agreement, is fully responsible for damaged goods. But if a truck overturns at the epicenter of an earthquake, the driver is not to blame.

A team of workers who stole a tool from a construction site pays for the damage in full.

The cashier is not responsible for waste during the robbery.

The employee’s financial liability is regulated by law, but this must be specified in the contract.

If your employee caused damage to the company, and the documents do not indicate that he is individually liable, then you will not be able to recover damages. Moreover, some cases of employee sabotage will need to be proven.

Do not forget, when hiring employees whose positions are included in the list of financially responsible employees, to enter into an agreement on full financial responsibility.

It is better to prevent a situation than to correct it later, so each of your employees should know what they are responsible for. If you do experience embezzlement, remain calm. The main thing is to carefully study the grounds and conditions of the employee’s financial liability, correctly assess the situation and complete all documents on time.

Financial liability is compensation for material damage (harm) caused by the guilty party in the labor relationship (employee or employer).

Depending on who caused the damage, a distinction is made between the employee’s financial liability for damage caused to the employer’s property and the employer’s financial liability for damage caused to the employee.

I. Material liability of the employee. One of the employee’s job responsibilities is his duty to take care of the property of the enterprise (institution). And if he causes harm in the course of his work, he is obliged to compensate for it.

Limited financial liability is usually imposed on the employee for the harm caused. This is due to the fact that the legislator takes into account the fact that, firstly, the employee, while performing his job duties, acts in the interests of the employer, and, secondly, the employer had the opportunity to choose the employee’s candidacy, and therefore must bear a certain risk for his actions. That is why an employee who has caused material damage is placed in a more privileged position compared to a defendant in a civil liability and, as a rule, does not compensate for the damage in full, but within the limits of his monthly salary.

It is this kind of financial liability that is called limited, which significantly distinguishes it from liability for damage under civil law. For example, if a worker breaks one of them while washing glass (and the area of window glass is production premises can be very significant), then no matter how much it costs, more than the average monthly salary cannot be recovered from her.

Full financial liability, i.e. liability in the amount of damage caused, is imposed only in cases provided for by law (Article 243 of the Labor Code):

when legislation imposes full financial responsibility on the employee, regardless of whether an agreement on full financial responsibility was concluded with him;
when the property was received by the employee on the basis of a special written agreement or a one-time document (for example, the forwarder received property for transportation, but it disappeared on the way);
when the damage is caused by deliberate destruction or damage to the property of the enterprise;
when the damage was caused by an employee who was intoxicated (for example, a drunk driver violated traffic rules, resulting in damage to the car);
when the damage was caused by a crime established by a court verdict, or as a result of an administrative violation;
when an agreement on full individual or collective financial responsibility was concluded with the employee (usually such an agreement is concluded with employees associated with the sale, transportation, processing and storage of valuables transferred to them);
when the damage was caused not in the performance of work duties (the driver broke down the car while traveling to the country), regardless of what time (working or non-working) it happened.

Full financial responsibility can be not only individual, but also collective. It is based on a written agreement concluded by all members of the team (team) with the employer. It is clear that in this case, team members must trust each other. Therefore, they have the right to remove a member of the team, including the foreman, and agree to accept new members. Amounts of compensation for damage by the team are distributed among its members depending on the time they worked (sickness and vacation time are taken into account), on the degree of their guilt and on their tariff rates. To be released from financial liability under such an agreement, the employee must prove the absence of his guilt.

Procedure for compensation for damage. An employee who causes damage may voluntarily compensate his employer in whole or in part. With the consent of the administration, he may transfer property of equal value to compensate for the damage or repair the damaged property.

If voluntariness is not shown on his part, then the withholding of damages not exceeding monthly earnings is carried out by order of the administration. Such an order must be issued no later than one month from the date the amount of damage is established.

In other cases, compensation for damage is made by filing a claim in court by the administration. The court may, taking into account the degree of guilt, specific circumstances and financial situation of the employee, reduce the amount of damage subject to compensation.

It should be noted that the employee bears financial responsibility regardless of whether he is brought to disciplinary, administrative or criminal liability for actions that caused damage to the employer.

Causing harm to the employer in connection with the performance by an employee of his labor functions and compensation for it within the framework of material liability under labor law excludes the bringing of such an employee to civil liability.

II. Financial liability of the employer for harm caused to the employee, can be imposed in two cases.

1. For harm caused to an employee by a work injury or occupational disease. This responsibility is provided for in Art. 184 of the Labor Code and a special law.

In this case, the damage is compensated in full, namely:

Lost earnings are compensated depending on the degree of disability;
are reimbursed additional expenses(for enhanced nutrition, prosthetics, sanatorium treatment, etc.);
a one-time benefit is paid in the amount of minimum size wages for five years;
moral damages are compensated in monetary form;
compensation for damage to the family in the event of the loss of a breadwinner due to a work injury.

2. The employer’s financial liability for harm caused to the employee as a result of violation of its labor rights. These violations deprive the employee of the opportunity to work and, accordingly, receive necessary funds to existence.

What violations by the employer can cause such a negative result for the employee:

illegal dismissal from work;
illegal transfer to another job;
illegal dismissal;
refusal to comply with a court decision on reinstatement;
delay in issuing a work book;
entry into work book incorrect or non-compliant formulation of the reason for dismissal;
causing damage to the employee’s property (for example, if he uses his own tool during work, technical means, personal transport, etc.).

IN these cases harm caused to the employee is compensated in full.

A novelty in labor legislation is the establishment of financial liability of the employer for delay in payment wages(Article 236 of the Labor Code). In this case, along with the necessary payments, interest is collected from the employer (not less than 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay).

In practice, it sometimes happens that as a result of the conscious or unconscious actions of an employee, material damage is caused to the enterprise. In such cases, the employer has the right to bring the employee to financial and disciplinary liability in accordance with the standards established by labor legislation. An employee may be subject to compensation for material damage on different conditions and within different limits, but only if his guilt in the incident is proven. It should be borne in mind that in such cases, lost profits are not taken into account and are not subject to compensation.

What types of financial liability does the Labor Code establish?

can be of two types - full and limited. Both occur only in the case where the employer was able to confirm direct actual damage caused by an employee who violated the established regulations, instructions, laws or rules. But each of these types of employee liability involves a different procedure for compensation for damage caused to them.

When it comes to full financial liability, the employee will be obliged to compensate the employer for the damage caused in full. When calculating the actual amount of damage, it is taken into account market price lost or damaged property.

note: The principle of full financial responsibility is applied selectively and not to every guilty employee. It is possible to demand from an employee compensation in full for the amount of damage only if an agreement on full financial liability was concluded with him and if the employee’s position is mentioned in the list approved by Article 243 of the Labor Code of the Russian Federation.

Limited financial liability occurs in all other cases. Her maximum size cannot exceed the average monthly salary, in accordance with Article 241 of the Labor Code of the Russian Federation. The employer has the right to withhold the amount of damage caused by the employee from his salary, but the withholding must be made over several months and not at once.

note: In accordance with part one of Article 138 of the Labor Code of the Russian Federation, the amount withheld for payment of material damage cannot exceed 20% of the salary, but in some cases this share can be increased to 50%. In this case, deductions are made monthly until the amount of damage is paid in full.

But what to do in the case when an employee who has not yet paid the amount of damage caused through his fault, because, in accordance with labor legislation, the employer does not have the right to withhold him. In such cases, the employee must write a receipt stating that he undertakes to pay the material damage in full. This receipt will be a guarantee of compensation for damages. It is only necessary that it be composed correctly, even though it is written in simple writing. It must indicate in as much detail as possible all the necessary information and details so that its text can be interpreted unambiguously in the event of a trial. Going to court is inevitable if after some time it becomes clear that the employee is not going to fulfill the agreed obligations voluntarily. Compensation will be collected from him by the court on the basis of this receipt, in accordance with Part 4 of Article 248 of the Labor Code of the Russian Federation.

In what cases does full financial responsibility occur?

The law strictly stipulates the cases and the presence of certain circumstances in which an employee guilty of causing material damage to the employer will have to compensate it in full. These cases are listed in Article 243 of the Labor Code of the Russian Federation, and are presented in the figure:

Cases of full financial responsibility of the employee

In other cases, we can only talk about limited financial liability. If the employer, for cases not covered by Article 243 of the Labor Code of the Russian Federation, establishes full financial liability by local regulations, this will be considered a violation of current legislation.

Agreement on employee liability

The employee's financial responsibility must be documented. Agreement on full financial responsibility can be concluded both with an employee who has already worked at the enterprise for a long time, and with one who is just getting a job. Full financial responsibility can be assigned to an employee only under a bilateral agreement and only on condition that this agreement complies established standards labor legislation.

When concluding such an agreement, it should be taken into account that full financial responsibility, as well as for those whose position is not mentioned in the List of positions and works replaced or performed by employees, with whom the employer can enter into written agreements on full individual financial responsibility for the shortage of entrusted property, approved Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85 (hereinafter referred to as the List). In this document you can also familiarize yourself with the standard form of an agreement on full liability.

The list of positions with which an agreement on full financial liability can be concluded includes, in particular, the following positions: cashier, forwarder, store administrator, warehouse manager, head of a pharmacy or pharmaceutical organization or enterprise, employee receiving and paying out sums of money and etc. For those positions and types of work that are not included in this List, full financial liability cannot be established, except in cases stipulated by Article 243 of the Labor Code of the Russian Federation.

The list of positions is not subject to broad interpretation, therefore, if the employer plans to enter into an agreement with the employee on full financial responsibility, then the name of the employee’s position must exactly correspond to the name specified in the List. If an employee works part-time, an agreement on full financial responsibility can be concluded with him only if his main position appears in the List.

EXAMPLE

As an example, let us cite a case considered by the Rostov Regional Court (ruling dated May 14, 2015 in case No. 33-6963/2015). An agreement on full financial responsibility was concluded with an employee working as a delivery driver. One day, when he was delivering goods to a store, his car broke down. It was subsequently determined that the car's engine had malfunctioned due to the fact that it was not replaced in a timely manner. lubricants and the coolant is not filled. This happened due to the fault of the employee, whose job duties included Maintenance car. Based on the agreement concluded with the employee on full financial responsibility, the employer decided to recover the full cost of car repairs from the employee.

While considering the case, the court found that in in this case the employee combined two positions: driver and forwarder. Each of these positions requires different conditions jobs and varying degrees of responsibility. At the same time, the position of the forwarder is indicated in the List, but the position of the driver is not in it.

Therefore, the agreement on full liability applies only to labor function forwarder, performed by the employee simultaneously with the labor function of the driver. This liability applies to cases of material damage related to the duties of the forwarder - only to the goods that he accompanies and to which the technical serviceability of the vehicle has nothing to do. The car itself is operated by the driver for the purpose of performing a labor function, therefore it cannot be the subject of a liability agreement.

The responsibilities of an employee who has entered into such an agreement include not only ensuring the accounting and safety of property, but also promptly notifying employers of all cases that threaten its safety. A financially responsible employee is obliged to maintain reports on the balances and movement of material assets and promptly submit them to the accounting department of the enterprise. If the organization does not maintain commodity reporting, then all transactions involving the movement of valuables are recorded in the accounting registers according to the primary documentation submitted by the financial officer. He must also take part in inventory activities, providing the inspectors with all necessary accounting documents upon request.

In some cases, when employees jointly perform certain types of work, including storage, processing, sale, transportation, and release of material assets, it is not possible to differentiate the responsibilities of each of them. In such situations, collective (team) financial liability may be introduced.

The procedure for bringing an employee to financial liability

There are cases when, despite the obviousness of an employee’s guilt in damage or loss of material assets, it is not possible to hold him accountable. This can only be done when the employer can prove and confirm with relevant documents:

fact of causing material damage;

the fact that material damage was caused as a result of a guilty action or inaction of a financially responsible employee;

a cause-and-effect relationship between the employee’s action or inaction and the damage caused.

In addition, the employer must determine the amount of damage in order to make a claim against the employee. But if calculating damages, as a rule, does not cause any particular difficulties, then finding convincing evidence of the employee’s guilt is quite a difficult matter. In some cases, a special commission is created to investigate what happened, which has to interview the culprit and witnesses.

An employee suspected of causing material damage is obliged to explain to the employer what happened in in writing, as established by Part 2 of Article 247 of the Labor Code of the Russian Federation. In accordance with Part 1 of Article 193 of the Labor Code of the Russian Federation, the employee must submit his explanations within two days; if this does not happen or the employee refuses to give explanations, this fact must be reflected in the relevant act.

note: A decision on compensation for damage by a specific employee can only be made based on the results of an internal investigation ( )

Based on the results of the commission’s work, certain conclusions will be drawn, with which the employee has the right to disagree. He can appeal the decision of the commission in court, involving as an expert any specialist whom he considers to have the experience and knowledge necessary for an objective consideration of the case. If the court finds the employee’s guilt proven, he will have to compensate for the material damage caused to the employer in the form of full or partial financial liability.

An employee is considered innocent of causing material damage if this damage is caused by force majeure, normal economic risk, extreme necessity or necessary defense. The employee will be found not guilty by the court of causing material damage and in the event that the employer is proven guilty of failure to fulfill obligations to provide proper conditions storage of material assets entrusted to the employee.

Is it possible to recover material damage from an employee and impose a disciplinary sanction on him?

An employer has the right to reprimand an employee who is guilty of material damage and to him who repaid it. These sanctions are the responsibility of two different types: disciplinary and material. They are used for different purposes: material - to compensate for damage, disciplinary - to force an employee to comply with labor discipline.

Labor legislation prohibits punishing an employee twice for the same offense by imposing two disciplinary sanctions on him at the same time. But there are no restrictions in the law on the simultaneous application of material and disciplinary sanctions (). Therefore, any penalty may be imposed on an employee guilty of causing material damage. disciplinary action, including a reprimand.

Financial liability of a part-time employee

Taking external part-time worker for a position with financial responsibility, the employer routinely draws up an agreement on full individual financial responsibility, even if a similar agreement has been concluded with him at another place of work. Current legislation does not contain a prohibition on concluding an agreement on financial responsibility with a part-time worker for each place of work, if the requirements are fully complied with following conditions:

the employee is already 18 years old;
positions in which a financially responsible employee works are included in;
the work performed by a part-time worker is directly related to the maintenance or use of goods, Money and other property, owned by the enterprise.

, read in the magazine “Personnel Affairs”

Is it possible to provide for the financial liability of an employee when concluding a civil contract?

By concluding a civil contract for the provision of services with an individual, the organization can include in the document a condition on such responsibility. It must be remembered that this concept in civil law is somewhat different from what is established by labor law. Prescribing a clause on the performer’s financial responsibility for improper execution obligations under the contract, a penalty or fine may be provided.

Causing damage to the customer's property by the contractor is compensated in full (Article 15), so it makes no sense to conclude a separate agreement providing for financial liability. Moreover, the execution of such an agreement indicates a desire to document the financial responsibility of the employee (and not the contractor), which can lead to the recognition of a civil law contract as an employment one.

Financial liability of a part-time employee When hiring an external part-time worker for a financially responsible position, the employer routinely draws up an agreement on full individual financial responsibility, even if a similar agreement has been concluded with him at another place of work. Current legislation does not contain a prohibition on concluding a financial liability agreement with a part-time worker for each place of work if the following conditions are fully met: the employee is already 18 years old; positions in which a financially responsible employee works are included in the List; the work performed by a part-time worker is directly related to the maintenance or use of goods, funds and other property owned by the enterprise. The head of the organization is to blame for the material damage. Who should initiate an audit, read in the magazine “Personnel Affairs” Is it possible to provide for the financial liability of an employee when concluding a civil contract? When concluding a civil contract for the provision of services with an individual, an organization can include in the document a condition regarding such liability. It must be remembered that this concept in civil law is somewhat different from what is established by labor law. By prescribing a clause on the financial responsibility of the contractor for improper performance of obligations under the contract, it is possible to provide for a penalty or a fine. Causing damage to the customer's property by the contractor is compensated in full (Article 15, 1064 of the Civil Code of the Russian Federation), so it makes no sense to conclude a separate agreement providing for financial liability. Moreover, the execution of such an agreement indicates a desire to document the financial responsibility of the employee (and not the contractor), which can lead to the recognition of a civil law contract as an employment one.

One of the employer’s tasks is to ensure the safety of property and inventory. This is facilitated by correct design labor relations with financially responsible persons. The limits of such liability vary for different employees. We talk about how to assign financial responsibility to an employee and how to bring negligent performers to such responsibility.

The employee’s financial liability is expressed in the obligation to compensate the employer for direct actual (real) damage. Lost income (lost profits) cannot be recovered from the employee (Article 238 of the Labor Code of the Russian Federation). This restriction does not apply to the managers of the organization (Part 2 of Article 277 of the Labor Code of the Russian Federation, Part 2 of Article 15 of the Civil Code of the Russian Federation).

Direct actual damage is understood as a real decrease in the employer’s available property or a deterioration in its condition, the need for the employer to make expenses or excessive payments for the acquisition, restoration of property or for compensation for damage caused by the employee to third parties (Part 2 of Article 238). Direct actual damage may include a shortage of valuables (property or cash), damage to office equipment, vehicles, materials, costs of repairing damaged property, payment of a fine and other payments. The employee bears financial liability only within these amounts. The onset of financial liability is possible if there is a cause-and-effect relationship between the culpable actions (inaction) of the employee and the damage caused.

Limits of liability

There are two types of liability: limited and full.

Limited financial liability is the employee’s obligation to compensate the employer for direct actual damage within the limits of his monthly earnings, unless otherwise established by the Labor Code of the Russian Federation or other federal laws (Articles 238 and 241 of the Labor Code of the Russian Federation). The amount of damage exceeding the employee's average monthly earnings is not subject to compensation.

Full financial liability is the employee’s obligation to compensate the employer for direct actual damage in full (Article 242 of the Labor Code of the Russian Federation). Such liability occurs in the cases listed in Art. 243 Labor Code of the Russian Federation:

When, in accordance with the Labor Code of the Russian Federation or other federal laws, the employee is charged with financial responsibility in full for damage caused to the employer during the performance of the employee’s job duties;

Shortages of valuables entrusted to him on the basis of a special written agreement or received by him under a one-time document;

Intentional causing of damage;

Causing damage while under the influence of alcohol, drugs or other toxic substances;

Causing damage as a result of criminal actions of an employee established by a court verdict;

Causing damage as a result of an administrative violation, if established by the relevant government body;

Disclosure of information constituting a secret protected by law (state, official, commercial or other), in cases provided for by federal laws;

Causing damage not while the employee was performing his job duties.

We establish responsibility for different categories workers

When concluding an employment contract, the employee assumes the obligation to take care of the employer’s property (Part 2 of Article 21 of the Labor Code of the Russian Federation). Therefore, most employees have limited financial liability. The document that assigns this responsibility is an employment contract (Articles 233 and 241 of the Labor Code of the Russian Federation).

The full financial responsibility of the chief accountant and deputy head of the organization can be established by employment contracts (Part 2 of Article 243 of the Labor Code of the Russian Federation). If the employment contracts do not establish full financial responsibility for these employees, they are assigned limited financial responsibility - within the limits of average earnings (part 2 of article 243 of the Labor Code of the Russian Federation and paragraph 10 of the resolution of the Plenum of the Armed Forces of the Russian Federation of November 16, 2006 No. 52 “On the application of legislation by courts regulating the financial liability of employees for damage caused to the employer”, hereinafter referred to as Plenum Resolution No. 52).

The head of the organization bears full financial responsibility for direct actual damage caused to the organization (Part 1 of Article 277 of the Labor Code of the Russian Federation). Liability arises for damage caused as a result of culpable unlawful behavior (action) or inaction, regardless of whether the employment contract contains a condition on full financial liability (Article 233 of the Labor Code of the Russian Federation and clause 9 of Plenum Resolution No. 52).

Calculation of losses is carried out in accordance with the norms of the Civil Code of the Russian Federation (Part 2 of Article 277 of the Labor Code of the Russian Federation). Losses are recognized as real damage and lost profits, that is, lost income that would have been received under normal conditions (Part 2 of Article 15 of the Civil Code of the Russian Federation).

IN labor legislation There is no definition of the concept of “financially responsible person”. In practice, this is the name given to an employee whose job responsibilities are related to the direct maintenance or use of monetary, commodity valuables or other property (for example, an accountant-cashier, collector, courier, forwarder, storekeeper) and with whom an agreement on full financial responsibility has been concluded.

Hiring a financially responsible person: algorithm

When hiring financially responsible person, in addition to compliance general order, installed Labor Code, it is necessary to conclude an agreement on full individual or collective (team) financial responsibility. In this case, you need to follow the following sequence of actions:

1. Familiarize yourself with the internal rules against signature. labor regulations and other local regulations, directly related to labor activity employee, collective agreement;

2. Conclude an employment contract;

3. Conclude an agreement on full individual or collective (team) financial responsibility;

4. Issue an order for employment ( unified form T-1 or T-1a);

5. Enter information into the book for recording the movement of work books and inserts for them;

6. Make a record of hiring in the employee’s work book;

7. Issue a personal card (unified form T-2);

8. Create an employee personal account (unified form No. T-54 or No. T-54a).

Please note that an employer can enter into an agreement on full individual or collective (team) financial liability only with employees who meet the following conditions:

Have reached the age of 18 years;

Directly servicing or using monetary, commodity values or other property of the employer;

Holding a position or performing work provided for in the list of works and categories of employees with whom agreements on full financial liability may be concluded.

The absence of any of the above conditions makes the concluded contract invalid. If a case of compensation for damage by an employee is considered by the court, compliance with the rules for concluding an agreement on full financial liability will be assessed (clause 4 of Plenum Resolution No. 52).

Let us note that when formalizing labor relations with employees who are financially responsible, it is also necessary to be guided by the documents approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85. These are:

List of positions and works replaced or performed by employees with whom the employer can enter into written agreements on full individual financial responsibility for shortages of entrusted property (Appendix 1);

List of works during the performance of which full collective (team) financial liability for the shortage of property entrusted to employees can be introduced (Appendix 3);

Standard form of an agreement on full individual financial liability (Appendix 2);

Standard form of an agreement on full collective (team) financial liability (Appendix 4).

And if an employee temporarily fills any position/performs work specified in the mentioned lists, the employer has the right to conclude an agreement with him on full financial responsibility.

Please note: it is impossible to conclude agreements on full financial liability with all employees of the organization, regardless of whether their execution is related job responsibilities with direct service or use of monetary, commodity values or not. Such actions by the employer are regarded as a violation of labor legislation (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Individual and collective responsibility

An agreement on full individual financial liability is concluded with an employee whose duties include the direct maintenance or use of monetary, commodity valuables or other property. The employee's responsibilities must be defined by him job description. The instructions should describe the types of work, for example:

Selling goods to customers;

Acceptance of funds from customers;

Issuing discount cards to customers in accordance with the Rules for issuing discount cards.

When performed jointly by employees individual species work related to the storage, processing, sale (release), transportation, use or other use of the valuables transferred to them, when it is impossible to delimit the responsibility of each employee for causing damage and conclude an agreement with him on compensation for damage in full, a collective (team) work may be introduced financial liability (Article 245 of the Labor Code of the Russian Federation).

Under an agreement on collective (team) liability, valuables are entrusted to a predetermined group of persons, who are assigned full financial responsibility for their shortage.

The employer's decision on full collective/team financial responsibility is formalized by order and announced against signature to the employees of the team/team. This order must be attached to the liability agreement. A written agreement on collective/team liability for damage is concluded between the employer and all members of the team/team.

The management of the team/team is carried out by a foreman appointed by order of the employer. When appointing a foreman and including new workers in a team/team, the opinion of the team must be taken into account. In the event of a change in the foreman or when more than 50% of its original composition leaves the team/team, the agreement on full financial responsibility must be re-signed. The contract is not renewed upon departure from the team/team individual workers or hiring new employees to the team/team. In these cases, the date of his departure is indicated against the signature of the retired member of the team/team, and the newly hired employee signs an agreement and indicates the date of joining the team/team.

We arrange the transfer of goods and materials

An employer can issue a power of attorney to employees (unified form No. M-2) to receive inventory items. A power of attorney in form No. M-2a is used by organizations where the receipt of inventory items by power of attorney is of a mass nature. Issued powers of attorney are registered in a pre-numbered and laced journal for recording issued powers of attorney. It is impossible to issue such powers of attorney to those who do not work in the organization. The procedure for issuing powers of attorney to receive goods and materials and issuing them by proxy is approved by Instruction of the USSR Ministry of Finance dated January 14, 1967 No. 17.

It is advisable to formalize the employer’s property provided to the employee for the performance of official duties with an acceptance certificate (see sample).

Transfer and Acceptance Certificate No. 5

Moscow 04/16/2012

JSC "Oil Refining" represented by general director Andrey Nikolaevich Sorin, acting on the basis of the Charter, hereinafter referred to as the “Employer”, and Igor Vasilievich Vdovin, hereinafter referred to as the “Employee”, drew up this acceptance certificate.

In order to ensure necessary equipment To perform official duties, the Employer transfers to the Employee, and the Employee accepts from the Employer, the following property:

This act is drawn up in two copies: one for each of the parties, and both copies have equal legal force.

How to hold an employee financially responsible

Material liability - independent species liability, which is applied along with disciplinary, administrative and criminal liability (Part 6 of Article 248 of the Labor Code of the Russian Federation). In order to hold an employee financially liable, it is necessary to comply certain order actions.

1. Create a commission to determine the amount of damage caused (Article 247 of the Labor Code of the Russian Federation).

2. Carry out an inspection to establish the amount of damage caused and the reasons for its occurrence. The amount of damage caused to the employer in the event of loss and damage to property is determined by actual losses, calculated on the basis of market prices, operating in a given area on the day the damage was caused, but not lower than the value of the property according to data accounting taking into account the degree of wear and tear of this property (Articles 246 and 247 of the Labor Code of the Russian Federation).

3. Request a written explanation from the employee. In case of refusal or evasion of the employee from providing written explanation an appropriate act is drawn up to establish the cause of the damage (Article 247 of the Labor Code of the Russian Federation).

4. To recover the amount of damage caused (Article 248 of the Labor Code of the Russian Federation):

By issuing an order to compensate the amount of damage caused. When collecting an amount of damage caused that does not exceed the average monthly salary, the order is issued no later than a month from the date of final determination of the amount of damage;

voluntary compensation for damage. By agreement of the parties, the employee may compensate for the damage by installments. The employee submits to the employer a written obligation to compensate for damages, indicating specific payment terms;

Employer's appeals to court. Upon expiration of the month period or if the employee does not agree to voluntarily compensate for the damage, and the amount of damage caused to be recovered from the employee exceeds his average monthly earnings. In the event of dismissal of an employee who gave a written commitment to voluntarily compensate for damages, but subsequently refused compensation;

Transfer by the employee to the employer of equivalent property or repair of damaged property. Transfer or correction of damaged property is carried out only with the consent of the employer.

The employee is obliged to compensate the employer for direct actual damage caused to him. Lost income (lost profits) cannot be recovered from the employee.

Direct actual damage is understood as a real decrease in the employer’s available property or deterioration in the condition of said property (including property of third parties located at the employer, if the employer is responsible for the safety of this property), as well as the need for the employer to make costs or excessive payments for the acquisition, restoration of property or compensation for damage caused by the employee to third parties.

Part three is no longer valid. - Federal Law of June 30, 2006 N 90-FZ.

Article 239. Circumstances excluding the financial liability of an employee

The employee's financial liability is excluded in cases of damage arising due to force majeure, normal economic risk, extreme necessity or necessary defense, or the employer's failure to fulfill the obligation to provide adequate conditions for storing property entrusted to the employee.

Article 240. The employer’s right to refuse to recover damages from an employee

The employer has the right, taking into account the specific circumstances in which the damage was caused, to fully or partially refuse to recover it from the guilty employee. The owner of the organization's property may limit the specified right of the employer in cases provided for by federal laws and other regulatory legal acts. Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation, regulatory legal acts of bodies local government, constituent documents of the organization.

(edited) Federal Law dated June 30, 2006 N 90-FZ)

Article 241. Limits of employee’s financial liability

For damage caused, the employee bears financial liability within the limits of his average monthly earnings, unless otherwise provided by this Code or other federal laws.

Article 242. Full financial liability of the employee

The employee’s full financial liability consists of his obligation to compensate the direct actual damage caused to the employer in full.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

Financial liability in the full amount of damage caused may be assigned to the employee only in cases provided for by this Code or other federal laws.

Employees under the age of eighteen bear full financial liability only for intentional damage, for damage caused while under the influence of alcohol, drugs or other toxic substances, as well as for damage caused as a result of a crime or administrative offense.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

Article 243. Cases of full financial liability

Financial liability in the full amount of damage caused is assigned to the employee in the following cases:

1) when, in accordance with this Code or other federal laws, the employee is held financially liable in full for damage caused to the employer during the performance of the employee’s job duties;

2) shortage of valuables entrusted to him on the basis of a special written agreement or received by him under a one-time document;

3) intentional infliction of damage;

4) causing damage while under the influence of alcohol, drugs or other toxic substances;

(as amended by Federal Law No. 90-FZ of June 30, 2006)

5) damage caused as a result of the employee’s criminal actions established by a court verdict;

6) damage caused as a result of an administrative violation, if established by the relevant government body;

7) disclosure of information constituting a secret protected by law (state, official, commercial or other), in cases provided for by federal laws;

(as amended by Federal Law No. 90-FZ of June 30, 2006)

8) damage was caused while the employee was not performing his job duties.

Liability for the full amount of damage caused to the employer can be established employment contract concluded with the deputy heads of the organization and the chief accountant.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

Article 244. Written agreements on the full financial responsibility of employees

Written agreements on full individual or collective (team) financial liability (clause 2 of part one of Article 243 of this Code), that is, on compensation to the employer for damage caused in full for the shortage of property entrusted to employees, can be concluded with employees who have reached the age of eighteen years and directly servicing or using monetary, commodity values or other property.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

Lists of works and categories of workers with whom these contracts can be concluded, as well as standard forms these agreements are approved in the manner established by the Government of the Russian Federation.

Article 245. Collective (team) financial liability for damage

When employees jointly perform certain types of work related to the storage, processing, sale (release), transportation, use or other use of valuables transferred to them, when it is impossible to differentiate the responsibility of each employee for causing damage and to conclude an agreement with him on compensation for damage in full, collective (team) financial liability may be introduced.

A written agreement on collective (team) financial liability for damage is concluded between the employer and all members of the team (team).

Under an agreement on collective (team) liability, valuables are entrusted to a predetermined group of persons, who are assigned full financial responsibility for their shortage. To be released from financial liability, a member of a team (team) must prove the absence of his guilt.

In case of voluntary compensation for damage, the degree of guilt of each member of the team (team) is determined by agreement between all members of the team (team) and the employer. When collecting damages in judicial procedure the degree of guilt of each member of the team (team) is determined by the court.

Article 246. Determination of the amount of damage caused

The amount of damage caused to the employer in the event of loss and damage to property is determined by actual losses, calculated on the basis of market prices prevailing in the area on the day the damage was caused, but not lower than the value of the property according to accounting data, taking into account the degree of depreciation of this property.

Federal law may establish special order determining the amount of damage to be compensated caused to the employer by theft, intentional damage, shortage or loss of certain types of property and other valuables, as well as in cases where the actual amount of damage caused exceeds its nominal amount.

Article 247. The employer’s obligation to establish the amount of damage caused to him and the cause of its occurrence

Before making a decision on compensation for damage by specific employees, the employer is obliged to conduct an inspection to establish the amount of damage caused and the reasons for its occurrence. To conduct such a check, the employer has the right to create a commission with the participation of relevant specialists.

Requiring a written explanation from the employee to establish the cause of the damage is mandatory. In case of refusal or evasion of the employee from providing the specified explanation, a corresponding act is drawn up.

(Part two as amended by Federal Law No. 90-FZ of June 30, 2006)

The employee and (or) his representative have the right to familiarize himself with all inspection materials and appeal them in the manner established by this Code.

Article 248. Procedure for recovery of damages

Recovery from the guilty employee of the amount of damage caused, not exceeding the average monthly earnings, is carried out by order of the employer. The order can be made no later than one month from the date of final determination by the employer of the amount of damage caused by the employee.

If the month period has expired or the employee does not agree to voluntarily compensate for the damage caused to the employer, and the amount of damage caused to be recovered from the employee exceeds his average monthly earnings, then recovery can only be carried out by the court.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

If the employer fails to comply established order In order to recover damages, the employee has the right to appeal the employer’s actions in court.

An employee who is guilty of causing damage to the employer may voluntarily compensate for it in whole or in part. By agreement of the parties to the employment contract, compensation for damage by installments is allowed. In this case, the employee submits to the employer a written obligation to compensate for damages, indicating specific payment terms. In the event of dismissal of an employee who gave a written commitment to voluntarily compensate for damage, but refused to compensate for the specified damage, the outstanding debt is collected in court.

With the consent of the employer, the employee may transfer equivalent property to compensate for the damage caused or repair the damaged property.

Compensation for damages is made regardless of whether the employee is brought to disciplinary, administrative or criminal liability for actions or inactions that caused damage to the employer.

Article 249. Reimbursement of costs associated with employee training

(as amended by Federal Law No. 90-FZ of June 30, 2006)

In case of dismissal without good reasons Before the expiration of the period stipulated by the employment contract or training agreement at the expense of the employer, the employee is obliged to reimburse the costs incurred by the employer for his training, calculated in proportion to the time actually not worked after completion of training, unless otherwise provided by the employment contract or training agreement.

Article 250. Reduction by the labor dispute resolution body of the amount of damage to be recovered from the employee

The labor dispute resolution body may, taking into account the degree and form of guilt, the financial situation of the employee and other circumstances, reduce the amount of damage to be recovered from the employee.

The amount of damage to be recovered from the employee is not reduced if the damage was caused by a crime committed for personal gain.