Types of full financial liability of employees

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Part three is no longer valid.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 local governments, constituent documents of the organization.

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

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 violation.

(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.

Financial liability in the full amount of damage caused to the employer can be established by an 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, compensation to the employer for damage caused in full for the shortage of property entrusted to employees, may be concluded with employees who have reached the age of eighteen years and directly service or use money, 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 of these contracts, are approved in the manner established by the Government of the Russian Federation.

Article 245. Collective (team) financial liability for damage

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 material liability.

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 recovering damages in court, 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 data accounting taking into account the degree of wear and tear of this property.

Federal law a special procedure may be established for determining the amount of damage subject to compensation 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 with the established procedure for collecting 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 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 the event of dismissal without good reason before the expiration of the period stipulated by the employment contract or agreement on training 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.

Financial liability is a type of legal liability, the essence of which is that the guilty party is obliged to compensate the other party for property damage caused by it as a result of non-fulfillment or improper performance of labor duties.

It implies compensation by the guilty person for full property damage. Both the employer and the employee may be held liable.

In accordance with Article 37 of the Constitution of the Russian Federation, labor is free. Everyone has the right to independently use their abilities to work, both physical and intellectual.

The legislation provides for various legal forms of labor organization, but first of all it implies the conclusion of an employment contract. Because of this, we should talk about the differences between two types of liability: the financial liability of the employee and the employer.

The employee is obliged to compensate the employer for direct actual damage caused to him. Lost revenues, i.e. lost profits are not subject to recovery from the employee Labor Code of the Russian Federation dated December 30, 2001 N 197-FZ (as amended on July 21, 2007).

The legislator secured this provision by ensuring the protection of the employee as the least weak and economically unprotected party to the employment contract. Labor legislation does not clarify the concept of damage. When considering this issue, it is necessary to be guided by the provisions of the Civil Code of the Russian Federation, which determines that the actual damage caused by the employee to the employer represents the expenses that the person whose right has been violated has made or will have to make to restore the violated right in the event of loss or damage to his property Civil Code Russian Federation (Part one) dated November 30, 1994 N 51-FZ (as amended on June 26, 2007)

The Labor Code of the Russian Federation defines the concept of “actual damage”, by which the legislator understands a real decrease in the employer’s available property or a deterioration in the condition of said property (including property of third parties held by 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 excess payments for the acquisition, restoration of property or compensation for damage caused by the employee to third parties.

So, the employee bears financial responsibility:

for direct actual damage directly caused by him to the employer;

for damage incurred by the employer as a result of compensation for damage to other persons.

If it is proven that the damage was caused due to the fault of several employees or an employee and other persons who are not part of labor relations with the organization that suffered the damage, they may be jointly and severally liable. However, it should be taken into account that such liability can be assigned to them only if a court decision establishes that the damage was caused by their joint intentional actions.

Article 239 Labor Code The Russian Federation provides for cases that exclude the financial liability of an employee. Such cases include the occurrence of damage due to force majeure, normal economic risk, extreme necessity or necessary defense. The Law also states that an employee is exempt from financial liability arising as a result of causing damage to the employer’s property if the employer has not fulfilled the obligation to provide adequate conditions for storing the property entrusted to the employee.

Failure by the employer to fulfill the obligation to provide adequate conditions for storing property entrusted to the employee may serve as grounds for refusal to satisfy the employer's demands if this caused damage regarding the application by the courts of legislation regulating the financial liability of employees for damage caused to the employer: Resolution of the Plenum of the Supreme Court of the Russian Federation dated November 16, 2006 N 52.

An example can be given where, due to the fault of enterprise managers, the necessary conditions were not created to ensure the safety of funds during their storage and transportation. In this case, the cashier does not bear responsibility and it is transferred in full to the employer (clause 29 of the Procedure for conducting cash transactions, approved by Decision of the Board of Directors of the Bank of Russia dated September 22, 1993 No. 40)

An agreement on full financial responsibility may be concluded with employees. This is due either to the nature of the work or to the precautions of the employer, since there are often situations when, in the process of work, employees of an enterprise can cause damage to the property of this enterprise, for example, disable office equipment. An enterprise, in general, can cover the damage from its own funds, but it has the right to demand that the corresponding expenses aimed at compensating the damage be borne by the offending employee or a group of employees.

Liability based on a full liability agreement can be of two types:

1) individual financial responsibility;

2) collective financial responsibility.

Financial liability in the full amount of damage caused to the employer can be established by an employment contract concluded with the head of the organization, deputy managers, and chief accountant.

It is important to develop a control system when organizing the work of workers, especially if they are financially responsible persons. In the future, this system should provide for the procedure for appointing responsible persons for specific property, legal registration this responsibility and its reflection in accounting.

The Labor Code of the Russian Federation provides for cases of full liability of employees. Thus, in accordance with Article 243 of the Labor Code of the Russian Federation, financial liability in the full amount of damage caused is assigned to the employee in the following cases:

1) when, in accordance with the provisions of the Labor Code of the Russian Federation or other federal laws, the employee is charged with financial liability 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;

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;

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

The Plenum of the Supreme Court of the Russian Federation in its resolution “On the application by courts of legislation regulating the financial liability of employees for damage caused to the employer” On the application by courts of legislation regulating the financial liability of employees for damage caused to the employer: Resolution of the Plenum of the Supreme Court of the Russian Federation dated November 16, 2006 N 52. He explained that the courts must keep in mind that, by virtue of Part 2 of Article 243 of the Labor Code, financial responsibility in full can be assigned to the deputy head of the organization or the chief accountant, provided that this is established by the employment contract. If the employment contract does not stipulate that these persons bear financial responsibility in full in the event of damage, then they can be held liable only within the limits of their average monthly earnings. It should be taken into account that the full financial liability of the head of the organization for damage caused to the organization occurs by force of law (Article 277 of the Labor Code). Therefore, the employer has the right to demand full compensation for damages from the head of the organization, regardless of whether the employment contract with him contains a condition on full financial liability.

According to the Federal Law “On Communications”, telecom operators bear property liability for loss or damage to valuable postal items, or shortage of postal items in the amount of the declared value.

The Resolution of the Plenum V.S clarified that when considering a case for compensation of direct actual damage caused to the employer in full, the employer is obliged to provide evidence indicating that, in accordance with the Labor Code or other federal laws, the employee can be held liable in full damage caused and at the time of its infliction reached 18 years of age, with the exception of cases of intentional damage, or damage caused while under the influence of alcohol, drugs or other toxic substances, or if the damage was caused as a result of a crime or administrative offense, when the employee may be involved to full financial liability before reaching the age of 18 on the application by courts of legislation regulating the financial liability of employees for damage caused to the employer: Resolution of the Plenum of the Supreme Court of the Russian Federation dated November 16, 2006 N 52 Clause 8.

An agreement on full financial responsibility is concluded with employees. The agreement on full collective responsibility of workers must indicate the parties to the agreement, which are the employer represented by the authorized organization, as well as the team represented by the foreman and members of the team.

In accordance with this agreement, the brigade assumes full collective financial responsibility for all values ​​transferred to it for recalculation, reception, issuance, processing, storage and movement and undertakes to take measures to prevent damage.

The contract must define the rights and responsibilities of the team.

A written agreement on collective (team) financial responsibility for causing damage is concluded between the employer and all members of the team (team) - Article 245 of the Labor Code of the Russian Federation.

In accordance with Article 244 of the Labor Code of the Russian Federation, written agreements on full individual or collective (team) financial responsibility, i.e. on compensation to the employer for damage caused in full for the shortage of property entrusted to employees, are concluded with employees who have reached the age of 18 and directly service or use monetary, commodity valuables or other property.

Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85 “On approval of lists of positions and work replaced or performed by employees with whom the employer can enter into written agreements on full individual or collective (team) material responsibility, as well as standard forms of agreements on full material responsibility" On approval of lists of positions and work replaced or performed by employees with whom the employer can enter into written agreements on full individual or collective (team) financial responsibility, as well as standard forms of agreements on full financial responsibility: Resolution of the Ministry of Labor of the Russian Federation dated December 31, 2002 N 85. New lists of positions and works and standard forms of contracts have been approved, which provide for cases of full responsibility of the employee. They comply with current labor legislation and the realities of the time. These include:

1) a 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 (For example, work: on the acceptance and payment of all types of payments; on settlements during the sale (sale) of goods, products and services (including not through a cash register, through a cash register, without a cash register through a seller, through a waiter or other person responsible for making payments); for servicing vending and cash machines;

2) standard form of an agreement on full individual financial liability;

3) a list of works during the performance of which full collective (team) financial liability for the shortage of property entrusted to employees may be introduced;

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

Please note that the lists are exhaustive. But standard forms of contracts are not such. This means that standard forms of agreements are samples on the basis of which an enterprise can draw up its corporate forms of agreements on full individual and collective liability.

The employee is liable if he causes damage to the employer, if the employer proves:

• the fact of causing material damage to him;
• an offense committed by the employee, i.e. a guilty action or inaction, resulting in damage;
• Availability causation between the action or inaction of an employee in the labor process that caused the damage;
• amount of damage;
• in cases established by law, the existence of an agreement on full financial liability.

For this purpose, the employer checks the labor behavior of the employee who caused property damage. If necessary, a special commission is created. Relevant specialists are included in its composition by order of the employer.

The employee is required to provide a written explanation of the cause of the property damage he caused. The employee is obliged to give such an explanation by virtue of Part 2 of Art. 247 Labor Code of the Russian Federation. If the employee refuses or evades providing an explanation, the employer draws up a corresponding act. In Part 2 of Art. 247 of the Labor Code of the Russian Federation does not specify the period required for giving explanations. Since the basis of financial liability is an offense, disciplinary offense, then in this case the period provided for in Part 1 of Art. 193 of the Labor Code of the Russian Federation - two working days.

In contrast, an employee not only has the right to familiarize himself with all the materials of the verification of his offense, which resulted in material damage, to appeal them, to submit petitions, i.e., to contribute to the objectivity of the verification, but also to attract a representative for this purpose (Part 3 of Article 247 of the Labor Code of the Russian Federation ). Such a representative may be a specialist who, in the employee’s opinion, provides the necessary knowledge for an objective, complete and legal analysis of the charges brought against the employee for committing an offense that caused material damage to the organization.

According to current legislation, the employer is compensated only for direct actual damage. The employee does not reimburse income lost as a result of the offense (lost profits). They are in accordance with Part 1 of Art. 238 of the Labor Code of the Russian Federation “are not subject to recovery from the employee.”

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

According to current labor legislation, an employee’s financial liability is limited to his average monthly earnings. That is why it is called limited. The limited amount of compensation for damage is explained not only by the legislator’s concern for protecting the interests of the employee, but also by working conditions. During the working day, especially towards its end, the employee’s self-control and assessment of the dangers that are always present when handling machines, tools, materials, and semi-finished products often decrease, i.e., a situation is created that contributes to the production of defective products, tool breakage, and increased wear means of production.

If the property damage does not exceed the average monthly earnings of the employee, then the employer, with the consent of the employee, within a month may issue an order to recover the damage caused. This period is calculated from the day the inspection is completed and the employer determines the amount of damage caused by the employee.

An employer must go to court to recover damages if:

• the employee does not agree to voluntarily compensate for the property damage caused;
• the amount of such damage exceeds his average monthly earnings;
• the employee quit and has an outstanding debt for the damage he caused to the employer’s property.

The employee can own initiative compensate the damage caused to the organization in whole or in part. The installment plan is established by agreement of the parties. The employee gives a written obligation to compensate for damages, indicating specific terms and amounts of payments.

With the consent of the employer, the employee can compensate for the damage by transferring equivalent property to the employer or repair the damaged property.

The employer may refuse to collect damages, reduce its amount, or involve the employee in disciplinary liability, send materials to law enforcement agencies if the damage was caused by an administrative offense or crime.

The legislator in certain cases establishes full financial employee liability for damage caused to the employer. It varies according to content offenses and by subject composition.

In Art. 243 of the Labor Code of the Russian Federation stipulates cases of full financial liability of an employee:

• a situation where labor legislation imposes financial liability on an employee for damage caused by him to the employer during the performance of his job duties (full financial liability, for example, accrues to a telecom operator on the basis of Federal Law of July 7, 2003 No. 126-FZ “On Communications” );
• shortage of valuables entrusted to the employee on the basis of a special written agreement or received by him under a one-time document;
• intentional causing of damage to the employer's property by an employee;
• causing damage while under the influence of alcohol, drugs or other toxic substances;
• causing damage as a result of a crime committed by an employee and established by a court verdict;
• damage caused by an employee’s administrative misconduct, if administrative measures were applied to the employee or the fact of damage to the employer’s property was established;
• disclosure of information constituting a state, official, commercial or other secret protected by law, if this is provided for by federal law, for example “On Trade Secrets”;
• damage was caused while the employee was not performing his job duties, i.e. the damage was caused by the employee in his free time. At the same time, he uses the means of production belonging to the employer, as a rule, in his own interests.

According to the subject composition, the legislator highlights the features of full financial liability under the employer’s agreement with the deputy head of the organization, the chief accountant (Part 2 of Article 243 of the Labor Code of the Russian Federation). 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). In cases provided for by law, he also compensates for losses caused by his guilty actions, in accordance with the norms civil law(Part 2 of Article 277 of the Labor Code of the Russian Federation).

An employee under the age of 18 bears full financial responsibility for damage caused to the employer only:

• for intentionally causing damage;
• if the damage was caused by a minor employee under the influence of alcohol, drugs or other toxic intoxication;
• for damage caused as a result of an administrative offense or crime (Part 3 of Article 242 of the Labor Code of the Russian Federation).

Full financial responsibility of the employee may also be based on agreement Such an agreement is concluded with an adult employee upon hiring, if material and monetary values ​​are transferred (entrusted) to him to perform a job function. The agreement is usually concluded when the employee joins the organization simultaneously with the employment contract. The standard form of an agreement on full financial liability has been approved by the Ministry of Labor and social development RF December 31, 2002 The individual agreement provides for the rights and obligations of the employee and the employer. In particular, it stipulates the employer’s obligation to create for the employee the conditions necessary for normal work and to ensure the complete safety of the property entrusted to him. As a rule, failure to fulfill this obligation releases the employee from financial liability in whole or in part. The agreement is drawn up in two copies having equal legal force and is kept by each of the parties. An agreement on full financial liability is concluded only with an employee performing work or filling a position related to storage, processing, sale (vacation), transportation or use in the labor process material assets owned by the employer. The list of positions and works is established on behalf of the Government of the Russian Federation and the Ministry of Health and Social Development of Russia. The parties to the employment contract cannot go beyond it. It is prohibited to expand the list in local regulations and collective agreement.

If the list approved by the Ministry of Health and Social Development of Russia on December 3, 2002 changes, the agreement on full financial liability should be revised accordingly.

Along with the labor legislation, it is provided collective (team) responsibility for property damage caused to the employer. It is also negotiable. The employer enters into an agreement with a collective (team) of workers if, when they jointly perform work related to the storage, processing, sale (vacation), transportation, use or other use of the valuables transferred to them, it is impossible to differentiate the responsibility of each employee for damage and conclude an agreement with him on full individual financial liability (Part 1 of Article 245 of the Labor Code of the Russian Federation). The standard form of such an agreement was approved by a resolution of the Russian Ministry of Labor dated December 3, 2002.

An agreement on collective (team) financial liability is concluded in writing by the employer and all members of the team (team). It is developed by the parties based on standard contract. The initiative usually comes from the employer and is formalized by his order (instruction), which is attached to the contract.

The agreement on (team) financial responsibility stipulates: 1) the subject of the agreement; 2) rights and obligations of the team (team) and the employer; 3) the procedure for maintaining records and reporting; 4) procedure for compensation of damages. The contract is signed by the employer, the head of the team (team), and all members of the team (team).

The team leader (foreman) is appointed by order (instruction) of the employer, taking into account the opinions of the members of the team (team). During the absence of the foreman (manager), the employer assigns his duties to one of the members. The contract is not renegotiated when individual workers leave or join the team (team). In the event that more than 50% of the team members leave original composition or foreman, the contract is renewed. When individual employees are admitted to the team, the contract specifies the date of entry and the employee’s signature.

The contract stipulates the employer’s obligation to create a team (team) the necessary conditions for the complete safety of the property entrusted to them to perform the assigned labor function. The employer is obliged to take timely measures to identify and eliminate the reasons that impede the safety of property transferred by the employer to the team, identify specific persons responsible for causing damage, and hold them accountable.

The collective under the contract is responsible for direct actual damage caused to them, as well as for damage incurred by the employer as a result of compensation for damage to third parties. Material damage is reimbursed by the collective only if it occurred through the fault of its members.

The amount of damage caused to the employer's property is determined by actual losses, which are calculated at market prices in force in the area at the time of the damage. However, it cannot be lower than the value of the lost property according to accounting data. In this case, the degree of wear and tear of the property is taken into account.

In accordance with Part 2 of Art. 246 of the Labor Code of the Russian Federation, the law may establish a special procedure for determining the amount of damage caused to the employer by theft, intentional damage, shortage or loss of certain types of property and other valuables ( precious metals, gems, narcotic substances). This rule also applies to cases where the actual damage exceeds its nominal amount. Thus, Federal Law No. Z-FZ of January 8, 1998 “On Narcotic Drugs and Psychotropic Substances” provides for financial liability of employees in an amount 100 times greater than the direct actual damage caused to the employer.

The Labor Code of the Russian Federation stipulates the circumstances excluding financial liability parties to the employment contract: force majeure, normal economic risk, extreme necessity, necessary defense, failure of the employer to fulfill the obligation to provide adequate conditions for storing property entrusted to the employee.

The amount of damage caused by the employee is determined by actual losses based on market prices in the area minus depreciation of property.

The employee who caused the damage may voluntarily compensate it in full or in part, and also, with the consent of the administration, transfer equivalent property to compensate for the damage or correct the damage.

If compensation for damage does not exceed the average monthly earnings of the employee, then the deduction is made by order of the administration, and from the head of the organization - by order of the superior head of the organization. This disposition (order) must be made no later than one month from the date of the employer’s final determination of the amount of damage. If the employee does not agree with the deduction made or its amount, then he can challenge the order in the labor dispute commission. In other cases, including when the period established for retention has expired, compensation for damage is made by filing a claim with the employer in court. The court has the right to approve settlement agreement on reducing the amount of damage to be recovered.

Material liability of employees- This statutory the obligation of employees to compensate in whole or in part the direct actual damage caused by their illegal and guilty actions to the employer for whom they work. Financial liability applies regardless of whether the employee is brought to disciplinary, administrative or criminal liability. Financial liability should be distinguished from such measures of material influence as deprivation or reduction of bonuses, remuneration based on the results of work for the year, etc.

Conditions of liability

Material liability of employees occurs if the following conditions are met: 1) the presence of direct actual damage, that is, loss, deterioration or decrease in the value of property, the need to incur costs for restoration, acquisition of property or other valuables, or excessive payments. At the same time, lost income, that is, those amounts by which the tenant’s property would have increased if the debtor had not committed an offense, are not taken into account; 2) the illegality of the employee’s behavior that caused the damage. It is expressed in the fact that the employee does not fulfill or improperly performs the labor duties assigned to him by regulations, internal labor regulations, instructions and other mandatory rules, orders and instructions of the employer; 3) the presence of a causal relationship between the employee’s behavior and the damage caused; 4) the presence of guilt in the employee’s behavior in the form of intent and negligence.

It is unacceptable to hold an employee responsible for harm that falls into the category of normal production risk (experimental production, introduction of new technologies, etc.)

Types of financial liability (full and limited)

Article 402 of the Labor Code establishes that employees, as a rule, bear full financial responsibility for damage caused to the employer through their fault. Legislation, collective agreements, and agreements may establish limited financial liability of employees for damage caused to the employer through their fault, with the exception of cases provided for in Article 404 of the Labor Code.

Limited financial liability means that the employee is obliged to compensate for damage in the amount of his actual damage, but the amount of compensation cannot exceed the average monthly salary. Limited financial liability is currently provided for in accordance with Article 403 of the Labor Code only in two cases:

employees - in the amount of damage caused through their fault, but not more than their average monthly earnings for damage or destruction due to negligence of materials, semi-finished products, products (products), including during their manufacture, as well as for damage or destruction due to negligence of instruments, measuring instruments, special clothing and other items issued by the employer to the employee for use;

heads of organizations, their deputies, heads of structural divisions and their deputies - in the amount of damage caused through their fault, but not more than three times the average monthly earnings, if the damage was caused by incorrect accounting and storage of material or monetary assets, failure to accept necessary measures to prevent downtime or production of substandard products. This responsibility is borne by the managers and their deputies of any structural divisions provided for by the charter (regulations) of the enterprise.

Average monthly earnings are determined based on the calculation of the last two calendar months of work of the employee who caused the damage. If an employee has worked for an employer for less than two months, then his average earnings are determined based on the time actually worked.

Full financial responsibility.

Full financial responsibility- this is liability in the amount of damage caused without limiting it to any limit. Full financial liability occurs if no exceptions are made from general rule about full financial responsibility. In addition, full financial liability in cases provided for in Article 404 of the Labor Code.

Most often, full financial responsibility occurs when a written agreement on full financial responsibility is concluded between the employee and the employer.

Written agreements on full financial responsibility can be concluded by the employer with employees who have reached the age of 18, occupy positions or perform work directly related to the storage, processing, sale (release), transportation or use in the production process of the valuables transferred to them. An approximate list of such positions and works, as well as sample contract on full individual financial liability are approved by the Government of the Republic of Belarus.

Full individual financial liability can be established if the following conditions are met: 1) commodity-money assets are transferred to the employee for reporting, that is, he is personally responsible for their safety and sale (small retail workers, storekeepers, cashiers, bartenders, forwarders, etc. .); 2) the employee has created conditions for the storage, sale and processing of material assets (isolated premises, etc. 3) the employee independently reports to the accounting department for the assets entrusted to him.

A special form of full financial liability is collective (team) financial liability, which is introduced when employees jointly perform work related to the storage, processing, sale (release), transportation of valuables transferred to them, when it is impossible to delimit the financial responsibility of each employee and conclude an agreement with him on individual financial liability

Collective liability is introduced if the following conditions are simultaneously present: 1) work is performed jointly; 2) it is impossible to delimit the financial responsibility of each employee and conclude an agreement with him on full individual financial responsibility; 3) the employer has created conditions for employees to work normally and ensure the safety of the valuables transferred to them,

4) the employee (team member) has reached the age of 18.

A written agreement on full financial responsibility provides a list of the main responsibilities of the employee and the employer. The employee undertakes to take care of the material assets transferred to him for storage or for other purposes and take measures to prevent damage, promptly inform the employer about all circumstances that threaten the safety of the valuables entrusted to him, make proposals to the employer for the reconstruction and repair of warehouse premises and sites in order to improve their suitability for storing material assets, keeping records. Compile and submit commodity-money and other reports on the movement and balances of valuables in the prescribed manner. In turn, the employer undertakes to: create for the employee the conditions necessary for normal work and ensure the safety of the property entrusted to him, familiarize the employee with the current legislation on the financial liability of employees, as well as current instructions, standards and rules for storage, acceptance, processing, sale (vacation) , transportation or use in the production process of the valuables transferred to him, carry out an inventory and write-off of material assets in the prescribed manner.

The team assumes full financial responsibility for all inventory items (goods, containers, materials) transferred to it for reporting. The written agreement is drawn up in two copies, one of which is kept by the employer, and the second by the employee. The contract applies to the entire period of work with material assets entrusted to employees.

The basis for bringing workers or team members to financial liability is material damage caused through their fault by failure to ensure the safety of property and other valuables (shortages, damage) transferred to them for storage, sale or for other purposes and confirmed by an inventory sheet.

Compensable damage caused by the team is distributed among its members in proportion to the actual time worked for the period from the last inventory to the day the damage was discovered.