Full financial responsibility comes in cases. The employee and the material damage caused: when they answer with a salary. Exemption from punishment for material damage

For losses caused to the enterprise, the employee may bear material, and in some cases, full liability. This article will help you understand the concepts material liability” and “full liability” and in who and to what extent can be responsible for causing damage to the enterprise.

What is liability?

If there is no DOPMO

The grounds for the use of PMO without concluding a contract are listed in Art. 243 of the Labor Code of the Russian Federation, it can be:

• causing harm intentionally, this applies to cases where the employee is aware of the possibility of causing it and wishes it;
• causing harm while intoxicated, which must be confirmed medical opinion. The examination can be carried out with the consent of the employee in medical specialized institutions or with the departure of specialists;
• court sentence. It should be borne in mind that the employer has the right to apply to the court within a year from the date of entry into force of the court judgment on compensation for damages by the employee ( Art. 392 of the Labor Code of the Russian Federation);
• dissemination of information constituting an official secret, in legally established cases. However, the obligation of the employee is to compensate for the actual loss caused. When a secret is disclosed, it is very difficult to determine the amount of such damage; it can be estimated at the cost of a paper or diskette that contained secret information. The main damage from disclosure is the lost profit. You can collect it only by concluding a GPA on non-disclosure of trade secrets, to which norms 139 of the Civil Code of the Russian Federation on compensation for losses in full, including lost profits;
• causing damage when using the entrusted property for personal purposes.

Employer actions

Before making a decision on compensation for damages, the employer should:

• establish the amount of loss from the actions of the employee and the reasons for its occurrence ( Art. 246, 247 of the Labor Code of the Russian Federation). The amount of loss is determined by actual losses, based on market prices on the date of the damage;
• demand a written explanation of the reasons for the actions that caused losses for the enterprise. In case of refusal to give an explanation, an appropriate act is drawn up.

The recovery from the guilty person of the amount of damages caused within the limits of his monthly earnings is carried out on the basis of the order of the head, drawn up within a month from the date of determining the amount of damage ( Art. 248 of the Labor Code of the Russian Federation).

Judicial recovery is carried out if:

• the monthly period has expired;
• the employee does not agree to voluntarily compensate for the loss;
• the amount of loss exceeds the average monthly earnings of the employee.

Important: if the employer fails to comply with the procedure for bringing to PMO or if the employee disagrees with the penalty, the employee has the right to go to court in order to protect his interests.

So, the list of persons who may be subject to full liability is established by law. It is closed and not subject to interpretation.

The conclusion of the DPMO is voluntary, and its presence or absence does not affect the emergence or termination of liability for losses caused by an employee to the enterprise.

Making an entry in the employment contract for PMO is also not mandatory.

At present, due to the intensive development market relations the number of organizations has increased in which employees are to some extent entrusted with inventory items for their further sale, storage and use in the process of work.

And the desire of the employer to protect their interests in terms of the safety of these values ​​is quite natural. However, before entrusting an employee with any task related to access to material values, it is necessary to clearly understand the entire procedure for imposing full liability on the employee.

In accordance with Art. 242 of the Labor Code of the Russian Federation, the full liability of the employee consists in his obligation to compensate the direct actual damage caused to the employer in full.

Thus, cases of full material liability are excluded, if we are talking about lost profits (lost income).

Direct actual damage is understood as a real decrease in the employer’s cash property or deterioration in the condition of the specified property (including the 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 incur costs or excessive payments for the acquisition or restoration of property or compensation for damage caused by the employee to third parties.

In accordance with Art. 243 of the Labor Code of the Russian Federation, the full amount of the damage caused is assigned to the employee in the following cases (provided that he reaches 18 years of age):
1) when, in accordance with the Labor Code of the Russian Federation or other federal laws the employee is held liable in full for the damage caused to the employer in the performance of the employee's labor 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) infliction of damage in a state of alcoholic, narcotic or other toxic intoxication;
5) causing damage as a result of the criminal actions of the employee, established by a court verdict;
6) causing damage as a result of an administrative offense, if such is established by the relevant government agency;
7) disclosure of information constituting a legally protected secret (state, official, commercial or other), in cases provided for by federal laws;
8) infliction of damage not in the performance of work duties by the employee.
Liability in the full amount of the damage caused to the employer can be established by an employment contract concluded with the deputies of the head of the organization, the chief accountant.
Thus, the above article establishes an exhaustive list of grounds upon the occurrence of which an employee may be held fully liable.

In the first case, we are talking about specific cases of full liability, which can only be provided for by federal laws and directly by the Labor Code of the Russian Federation. For example, in accordance with Art. 34 of the Federal Law of July 17, 1999 N 176-FZ "On Postal Communication" establishes the full liability of postal operators for failure to fulfill or improper fulfillment of obligations to provide postal services, or their fulfillment in an improper manner. Responsibility of postal operators comes for loss, damage (damage), shortage of attachments, non-delivery or violation of deadlines for sending postal items, postal money transfers Money, other violations of the established requirements for the provision of postal services. There are currently no additional grounds for the onset of full liability for employees of small businesses in the legislation of the Russian Federation.

The second case of the onset of full liability- shortage of valuables entrusted to the employee on the basis of a special written agreement or received by him under a one-time document, - implies the existence of such a one-time document or a special written agreement as a prerequisite, and in addition, the fact of shortage of property must be documented. A one-time document is a document on the basis of which material assets were transferred to an employee. Such a document can be, for example, an invoice, according to which the employee accepted certain material values ​​on behalf of the enterprise, which, in turn, issued him a power of attorney to receive such values. In the event that a shortage of these values ​​is revealed, the employee will bear full financial responsibility. In addition, employees can be given money under the report for various economic needs (for example, business trips). In this case, in accordance with paragraph 11 of the Procedure for maintaining cash transactions V Russian Federation(approved by the decision of the Board of Directors of the CBR on September 22, 1993 N 40) persons who received cash under the report are obliged no later than 3 working days after the expiration of the period for which they were issued, or from the day they return from a business trip, to submit a report to the accounting department of the enterprise on the amounts spent and make a final settlement on them. If the employee violates the specified condition, full liability may be applied to him.

The third case of the onset of full liability involves the deliberate infliction of damage by the employee to the employer. In this case, it is the employer who will have to prove that the employee caused such damage intentionally.
In case of causing damage in a state of alcoholic, narcotic or other toxic intoxication, it must be documented that the employee was in a state of intoxication at the time of causing the damage. Of course, the strongest evidence in this case will be a reference medical institution or a medical worker, confirming the fact of intoxication, but in practice this can be done, as a rule, if the enterprise has its own first-aid post or medical worker. In other cases, in the absence of the possibility of a medical examination, it can be recommended to draw up an appropriate act, which will record the intoxication of the employee and the damage caused to him.

Causing damage as a result of the criminal actions of an employee implies the full liability of the employee only if there is a court verdict that has entered into legal force, which will establish the guilt of the employee. However, as a rule, within the framework of the criminal process, the injured party (in this case, the employer) has the right to file a civil claim for damages, and the court, having considered the specified claim, may issue a judicial act to recover the amount of damage from the employee.

In case of damage caused as a result of an administrative offense, full liability arises only if such an offense is established by the relevant state body, i.e. it is also about documentary confirmation of a misconduct committed by an employee, the result of which was the infliction of damage by the employee.

For example, the militia authorities duly recorded the fact of hooligan actions of an enterprise employee, as a result of which some damage was caused to the property of the enterprise (for example, broken window glass). In this case, the employee may be held fully liable.

The onset of full material liability of an employee is also possible in the event of disclosure by him of information constituting a legally protected secret (state, official, commercial or other), in cases provided for by federal laws. As already mentioned in the previous section, the employer has the right to conclude a non-disclosure agreement with the employee.

In case of violation of such an agreement by the employee and provided that such disclosure caused direct actual damage to the enterprise, the employee may be held fully liable. But at the same time, the employer will need to prove the existence of the fact of disclosure by the employee of information constituting trade secret, as well as the fact of the presence of damage from such actions (inaction) of the employee.
An employee may also be held liable in full liability in case of causing damage to them not in the performance of labor duties. For example, an employee at the end of working hours decided to use a copier to copy some personal documents that were not related to her work.

The copier broke during use. In this case, the employee will bear full liability if the employer proves that the damage was actually caused not in the performance of the employee's labor duties.
Particular attention should be paid to the possibility of bringing to full liability the deputies of the head of the organization and chief accountants. In Art. 243 of the Labor Code of the Russian Federation does not currently provide for the establishment of full liability for the heads of the organization. In this regard, if such a contract is concluded, it will be considered illegal and, therefore, will not have legal force. In addition, it must be taken into account that the Labor Code of the Russian Federation establishes the possibility, but not the obligation to establish full liability for specified workers. Thus, if a decision is made on the need to impose full liability on the deputy heads of the enterprise and (or) the chief accountant of the enterprise, the condition for this must be contained in the employment contract concluded with the specified employees.

In accordance with Art. 239 of the Labor Code of the Russian Federation, the liability of an employee is excluded in cases of damage due to force majeure, normal economic risk, extreme necessity or necessary defense, or the employer’s failure to fulfill the obligation to ensure proper conditions for storing property entrusted to the employee.

It is necessary to pay attention to last condition- failure on the part of the employer to fulfill the obligation to ensure proper conditions for the storage of property entrusted to the employee. In fact, this provision applies to both individual and collective liability.

In order to avoid various disputes in the future, in which it will be difficult to prove whether the enterprise has created appropriate conditions for storing property, it is recommended that when concluding an agreement on full liability with an employee (employees), familiarize him (them) with the existing conditions at the enterprise, created to ensure proper storage of property, and then sign a bilateral act of assessing the necessary conditions to ensure the safety of the values ​​entrusted to the employee (employees), the content of which must reflect the following provisions.

The employer created for the employee (employees) all the necessary conditions for normal operation and ensuring the safety of the inventory items entrusted to him (them).
The Employee (employees) recognizes (recognizes) the conditions created by the Employer as sufficient to ensure his (their) normal work and the safety of the inventory items entrusted to him (them).

The Employee (employees) undertakes (undertakes) to immediately inform the Employer in writing of all cases that may affect the change in these conditions or their deterioration, and the Employer undertakes to immediately take measures to eliminate such cases.

This document allows, firstly, to fix the provision by the employer of appropriate conditions at the time of entrusting inventory items to the employee, and secondly, it clearly establishes the procedure for the employee to make any claims under the specified conditions only in writing, which is not allows the parties to subsequently refer to the presence or absence of any oral statements.
Thus, in order to bring an employee to full liability, it is necessary not only to provide factual and documentary evidence of the fact of causing damage to the enterprise, but also the absence of circumstances excluding the material responsibility of the employee.

Liability for damage caused to the employer (organization, enterprise, institution and individual entrepreneur) can be borne by any employee - both an ordinary employee and a manager. The fundamental legislative act that determines the obligation of the employee to compensate for the damage caused to the employer is the Labor Code of the Russian Federation, which in Ch. 39 "The material liability of the employee" establishes what kind of damage is subject to compensation and under what conditions the employee is obliged to compensate for this damage. In addition, the Labor Code of the Russian Federation defines the limits and procedure for recovering damages, provides for guarantees when imposing liability on an employee, as well as the right of the employer to refuse to recover damages. Knowledge of the provisions of the Labor Code of the Russian Federation will allow the heads of organizations and individual entrepreneurs correctly determine the cases of application of one or another type of liability, its limits, as well as the guilt of a particular employee (employees) on whom it is assigned.

According to Part 1 of Art. 238 of the Labor Code of the Russian Federation, the employee is obliged to compensate for the direct actual damage that he caused to the employer.

Liability for damage caused to the employer is assigned to the employee only if the damage was caused through his fault. Only those employees with whom a written agreement on full liability has been indemnified in full. Responsibility for the damage caused is not removed from the employee even after the termination labor relations if the damage is caused during the action employment contract. Liability implies the deduction of funds from the employee to compensate for the material damage caused to him in the manner and amount established by the Labor Code of the Russian Federation. When determining the amount of damage, only direct actual damage is taken into account and the lost income that the employer could have received, but did not receive as a result of the illegal actions of the employee, is not taken into account. lost profit. Direct actual damage is understood as a real decrease (deterioration) of the employer's cash property (including the 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 incur costs for the restoration or acquisition of property.

The amount of damage is calculated on the basis of market prices in force in the area on the day the damage was caused. But it cannot be lower than the residual value of the lost or damaged property according to accounting. When determining damage, actual losses within the established norms of natural loss are not taken into account.

Not collected from the employee material damage if it arose as a result of force majeure - an extraordinary and unavoidable event, the elimination of a danger threatening a person, due to the necessary defense. Liability also does not arise if the employer himself fails to fulfill his obligations to ensure proper conditions for the storage of property entrusted to the employee (Article 239 of the Labor Code of the Russian Federation). Thus, labor legislation expressly provides that an employee can be considered guilty of causing damage if his actions are committed intentionally or through negligence, i.e. illegal. Should be paid Special attention to the provision of Art. 240 of the Labor Code of the Russian Federation, which provides for the right of the employer, at its discretion, to decide on the issue of bringing the employee to liability: to recover from him the cost of damage or to completely or partially refuse to recover from the guilty employee the damage caused by him.

In the event that the employer decides to recover from the employee the damage caused by him, then his compensation is made in the amount of two types of liability provided for labor law, - limited and full (Articles 241, 242 of the Labor Code of the Russian Federation).

In case of limited material liability, the damage is compensated in the amount not exceeding the average monthly earnings of the employee. That is, the smaller of the two amounts is selected: if the damage is less than the salary, it will be fully reimbursed. If the salary is less than the damage, an amount equal to the salary is recovered, i.e. part of the damage will not be reimbursed. And this - general rule. Full material liability is an exception and is possible only for those employees who directly serve or use monetary, commodity values ​​or other property. With full liability, the damage is compensated without any restrictions, but this type of liability can be applied only in cases provided for in Art. 243 of the Labor Code of the Russian Federation:

1. when, in accordance with the Labor Code of the Russian Federation or other federal laws, the employee is held liable in full for damage caused to the employer in the performance of labor duties by the employee;
2. shortage of valuables entrusted to the employee on the basis of a special written agreement or received by him under a one-time document;
3. causing damage in a state of alcoholic, narcotic or toxic intoxication;
4. disclosure of information constituting a legally protected secret (official, commercial or other), in cases provided for by federal laws;

Persons under the age of 18 can only be fully liable for intentionally causing damage while under the influence of alcohol, drugs or toxic substances, as well as for damage caused as a result of a crime or administrative offense (for example, in case of criminal liability for theft).

When accepting employees for certain positions or work related to the maintenance of monetary, commodity values, the heads of organizations (individual entrepreneurs) must conclude agreements with them on full individual or collective (team) liability (part 1 of article 244 of the Labor Code of the Russian Federation). If material liability is established by federal law, then in this case it is not required to conclude an agreement on full material liability.

Decree of the Ministry of Labor and social development of the Russian Federation dated December 31, 2002 No. 85 approved the Lists of positions and work replaced or performed by employees with whom the employer may enter into written contracts on full individual or collective (team) liability (hereinafter referred to as the Lists), as well as Standard forms of agreements on full liability. Employers should be guided by the Lists when concluding agreements on full liability, both individual and collective. Collective (brigade) full liability for causing damage to the employer is provided for in Art. 245 of the Labor Code of the Russian Federation. Contracts can be concluded in organizations of any organizational and legal forms and forms of ownership. Agreements on full liability may be concluded with the employees specified in the Lists, subject to the obligatory presence of the following conditions:

• achievement by the employee of 18 years of age;
• direct transfer of monetary, commodity values ​​or other property for storage, processing, sale (vacation), transportation or use in the production process, i.e. for service or use.

Lists of positions and works replaced or performed by employees with whom the employer can conclude written agreements on full liability for the shortage of entrusted property are not subject to extended interpretation. When combining professions (positions), an agreement may be concluded with an employee if the main or combined profession (position) is provided for in the Lists. An agreement on full liability concluded with an employee whose position (job) is not in the Lists has no legal force.

An employee who has entered into an agreement on full liability with a private entrepreneur is fully responsible for ensuring the safety of those values ​​that he personally received according to an invoice or other accounting document, despite the fact that in some cases other persons also have access to these values ​​(for example, , auxiliary workers).

An agreement on full liability is concluded with an employee on the basis of an employment contract and an order in a standard form approved by the Decree of the Ministry of Labor and Social Development of the Russian Federation of December 31, 2002 No. 85. It specifies the obligations of the employee and the employer to ensure the safety of valuables. Failure by the employer to fulfill the obligations to ensure proper conditions for the storage of property entrusted to the employee is the basis for relieving the employee from liability, and in appropriate cases, for imposing the obligation to compensate for the damage on the guilty manager, his deputy or chief accountant.

The contract between the manager and the employee is drawn up and signed by the parties in two copies, one of which is with the administration, the second - with the employee. A prerequisite the validity of the contract is the date of its conclusion, since from that moment the contract enters into force, and the employee becomes liable for the failure to preserve the values ​​entrusted to him. For the shortage formed before the transfer of values, the employee is not responsible. In the absence of the date of conclusion of the contract, the latter is considered invalid.

The effect of the concluded agreement on full liability extends to the entire time of work with the material assets entrusted to the employee. A financially responsible employee, in accordance with the contract, must promptly report all circumstances that threaten the safety of the property entrusted to him, keep records, draw up and submit to the accounting department commodity-money and other reports on the balance and movement of the property entrusted to him (commodity reports). At enterprises where commodity reports are not kept, transactions of the movement of values ​​are recorded in accounting registers according to primary documents represented by financially responsible persons.

A financially responsible person must participate in the inventory of the values ​​entrusted to him, and the administration of the employer company is obliged to create conditions for the employee for normal work and ensure the complete safety of the values ​​\u200b\u200bentrusted to him, to acquaint him with the current legislation on liability, as well as other regulations on the procedure for storing, receiving, processing, selling, issuing, transporting and other operations with valuables.

The employee is not liable if the damage from the shortage or damage to valuables occurred through no fault of his. This condition must be specified in the contract. In addition, this agreement provides for full liability only for the shortage and damage to valuables. In all other cases, the damage is compensated in accordance with the provisions of the Labor Code of the Russian Federation on limited liability.

About full financial responsibility

To begin with, let's define what full liability is in accordance with the norms of the Labor Code of the Russian Federation. General provisions on the liability of employees to the employer are contained in Ch. 39 of the Labor Code of the Russian Federation.

According to Art. 242 of the Labor Code of the Russian Federation, the full liability of the employee consists in his obligation to compensate the direct actual damage caused to the employer in full.

Article 243. Cases of full liability

Liability in the full amount of the 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 liable in full for damage caused to the employer in the performance of labor duties by the employee;
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 damage;
4. causing damage in a state of alcoholic, narcotic or other toxic intoxication;
5. causing damage as a result of the employee's criminal actions established by a court verdict;
6. causing damage as a result of an administrative offense, if such is established by the relevant state body;
7. disclosure of information constituting a legally protected secret (state, official, commercial or other), in cases provided for by federal laws;
8. causing damage not in the performance of work duties by the employee.

In order for the employer to be able to competently convict the employee of causing material damage to him, he needs to prove a number of circumstances:

1. wrongfulness of behavior (action or inaction) of the causer of material damage;
2. the fault of the employee in causing damage;
3. the presence of direct actual damage;
4. the amount of material damage caused;
5. compliance with the rules for concluding an agreement on full (individual or collective (team)) liability.

According to Art. 244 of the Labor Code of the Russian Federation, written agreements on full individual or collective (team) liability may be concluded with employees who have reached the age of 18 and directly serve or use monetary, commodity values ​​or other property. Lists of works and categories of employees with whom said contracts, as well as standard forms of these contracts are approved in the manner established by the Government of the Russian Federation.

The employee, pursuant to Art. 238 of the Labor Code of the Russian Federation, is obliged to compensate the employer only for the direct actual damage caused to him. Unreceived income (lost profit) is not subject to recovery from the employee.

Direct actual damage is understood as a real decrease in the employer’s cash property or deterioration in the condition of the said property (including the 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 incur costs or excessive payments for the acquisition, restoration of property or compensation for damage caused by the employee to third parties.

In addition, Art. 239 of the Labor Code of the Russian Federation establishes a number of circumstances that exclude the liability of an employee:

• the occurrence of damage due to force majeure, normal economic risk, extreme necessity or necessary defense;
• non-fulfillment by the employer of the obligation to ensure proper conditions for the storage of property entrusted to the employee.

Limitation of deductions from wages

Compliance with the procedure for bringing an employee to liability involves recovering from the guilty employee, in the absence of his consent, the amount of damage caused, not exceeding the average monthly salary (by order of the employer, which can be done within the period established by the Labor Code of the Russian Federation). In this case, the restrictions on the amount of deductions from wages established by Art. 138 of the Labor Code of the Russian Federation.

Extract from the Labor Code of the Russian Federation

Article 138. Limitation of the amount of deductions from wages

The total amount of all deductions for each payment of wages may not exceed 20 percent, and in cases provided for by federal laws, 50 percent of the wages due to the employee.

When deducted from wages for several executive documents in any case, the worker must be kept 50 per cent of his wages.

The restrictions established by this article do not apply to deductions from wages when serving correctional labor, collecting alimony for minor children, compensating for harm caused to the health of another person, compensating for harm to persons who have suffered damage due to the death of a breadwinner, and compensating for damage caused by a crime. . The amount of deductions from wages in these cases cannot exceed 70 percent.

Article 248. Procedure for recovery of damage

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 may be made no later than one month from the date of the final determination by the employer of the amount of damage caused by the employee.

The above approach is of general importance, and therefore it is used when bringing to liability any employee with whom an agreement on full individual liability has been drawn up.

Violation of these rules is sufficient grounds to recognize the employer's decision to hold the employee liable as unlawful.

The employee did not fulfill his duties

Consider a special case from judicial practice on the full individual liability of an employee in the position of cashier-controller of a large store.

So, an employee (plaintiff), working in an LLC (defendant) as a cashier-controller, filed a lawsuit against her employer about illegal, in her opinion, deduction of a sum of money from her salary.

Respondent's position

The representative of the employer explained in court this deduction from the employee's wages. The plaintiff has been working in the LLC as a cashier-controller for more than a year; an agreement was concluded with her on full individual liability.

Counterfeit banknotes were found while depositing the proceeds with the bank. On this basis, the employer, in the presence of an agreement with the cashier-controller on full individual liability, has the full right to withhold from the wages of the delinquent employee the amount of the shortage that arose due to the presence of counterfeit banknotes in the proceeds handed over to the bank, if in job description the employee is obliged to check the solvency of banknotes. Such a job description is available and signed by the employee (the employer submitted his copy for consideration during the court session).

In accordance with the requirements of paragraph 5 h. 2 Article. 22 of the Labor Code of the Russian Federation, the employer provided the employee with special technical means control of the authenticity of banknotes in order to exclude the possibility of accepting counterfeit banknotes.

Justification of the position of the court

According to Art. 233 of the Labor Code of the Russian Federation, the liability of a party to an employment contract occurs according to general rule for damage caused by it to the other party to this agreement as a result of its guilty unlawful behavior (action or inaction), unless otherwise provided by the Labor Code of the Russian Federation or other federal laws. Each of the parties to the employment contract is obliged to prove the amount of damage caused to it.

In order to recover damages from an employee, the employer is obliged, first of all, to establish:

1. unlawfulness of the behavior (action or inaction) of the tortfeasor;
2. the presence of direct actual damage and its size;
3. a causal relationship between the employee's behavior and the resulting damage;
4. the absence of circumstances excluding the liability of the employee.

At the same time, the court proceeds from the fact that the legitimacy of concluding an agreement with the employee on full liability and the presence of a shortage, confirmed by the employer, relieve the latter from the need to prove the guilt of the employee.

However, this does not mean that the employee's failure to provide evidence of his innocence in causing damage to the employer necessarily indicates his guilty behavior. Sometimes the fact that the employee is not at fault can be established solely on the basis of evidence provided by the employer.

For example, the court refused to satisfy the claim for the recovery of a shortage, since the plaintiff did not establish the cause of the shortage, and did not provide evidence of the defendant's guilt in this. In addition, there were no legal grounds for imposing material liability on the defendant due to the plaintiff's failure to comply with the provisions of Art. 247 of the Labor Code of the Russian Federation (before making a decision on compensation for damage by specific employees, the employer is obliged to conduct an audit to determine the amount of damage caused and the reasons for its occurrence). To conduct such an inspection, the employer has the right to create a commission with the participation of relevant specialists.

Requesting a written explanation from the employee to establish the cause of the damage is mandatory. In case of refusal or evasion of the employee to provide the specified explanation, an appropriate act is drawn up, signed by several employees of the company, including the immediate supervisor.

In this case, in order to deduct from the salary of the cashier-controller, who bears full individual financial responsibility on the basis of the relevant written contract, as well as the signed job description, the amount of the shortfall resulting from the presence of counterfeit banknotes in the proceeds, the employer must comply with the specified procedure for compensation for damage and establish specified legally significant circumstances.

In doing so, the following should be kept in mind when making this decision.

The qualification directory of positions of managers, specialists and other employees does not include the duty to check the solvency of banknotes in the labor function of a cashier-controller. The Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation do not establish such requirements either.

At the same time, the illegality of the employee's behavior lies in the failure to perform or improper performance of official duties, which are prescribed in the job description and signed by the employee.

In this regard, in order to recognize the employee's behavior as unlawful, the employer must provide evidence that this or that duty was part of the employee's labor function and was provided for by his job description. The absence of such confirmation does not allow the employer to compensate for the damage caused at the expense of the employee.

Thus, in order to withhold from the cashier the amount of shortage that arose due to the presence of counterfeit banknotes in the proceeds, it is necessary that the obligation to check the solvency of banknotes is included in the employee’s labor function and is provided for by his job description, with which he must be familiarized with signature.

This circumstance, in turn, obliges the employer to provide the employee with technical means for monitoring the authenticity of banknotes (paragraph 5 of part 2 of article 22 of the Labor Code of the Russian Federation indicates that the employer is obliged to provide employees with equipment, tools, technical documentation and other means necessary for the performance of their labor duties).

Non-fulfillment or improper fulfillment of this provision excludes the liability of employees, in particular, the plaintiff (the cashier-controller).

Court statement

The claims of the employee (the cashier-controller of the LLC) were denied. In this case, the employer really has the right to withhold from the cashier-controller the amount of the shortage that arose due to the presence of counterfeit banknotes in the proceeds handed over to the bank.

The employer was able to prove in court that the obligation to check the solvency of banknotes was part of the employee's labor function and was provided for by his job description.

At the same time, the employer was able to fully comply correct order bringing the employee to liability and establish all legally significant circumstances.

The amount of material damage must be withheld subject to the restrictions established by Art. 138 of the Labor Code of the Russian Federation.

Damage in the form of an administrative fine received through the fault of an employee

Consider another example from judicial practice regarding liability, but in this case we will talk about the claim of the employer against the employee.

Claimant's position

The employer (LLC) filed a lawsuit against his employee to recover material damage from him. The employer motivated his demands by the fact that for committing administrative offense through the fault of the employee, the company was brought to administrative responsibility.

The plaintiff considered that the material damage suffered by the company in the form of an administrative fine was caused as a result of improper performance of labor duties by the administrator of the grocery store. The duties of this employee, according to the job description signed by him, include compliance with the deadlines for the sale of goods. He signed an agreement on full liability.

Justification of the position of the court

According to paragraph 6 of part 1 of Art. 243 of the Labor Code of the Russian Federation, full liability may arise in the event of damage as a result of an administrative offense, if such is established by the relevant state body.

If the employee was released from administrative liability for committing an administrative offense due to its insignificance, about which a decision was issued based on the results of the consideration of the case, and an oral remark was announced to the employee, then he may be held fully liable with compensation for the damage caused, since even with the insignificance of an administrative offense, the fact of its commission is established by the court, and all signs of the offense are revealed, and the employee is released only from administrative punishment (Articles 2.9, 29.9 of the Code of Administrative Offenses of the Russian Federation (CAO RF)).

An employee who has entered into an agreement on liability with the employer cannot be held fully liable for damage in the form of an administrative fine imposed on the organization.

Court statement

The court established the fact that the defendant really works in the LLC as an administrator of a grocery store and, according to the job description, his duties include compliance with the deadlines for the sale of goods. Based on the results of the audit, it turned out that the specified store was selling food products expired.

In this regard, the LLC was found guilty of committing an administrative offense under Part 2 of Art. 14.4 of the Code of Administrative Offenses of the Russian Federation, he was given an administrative penalty in the form of a fine, which was paid within the time limits established by law.

During the court session, the employee partially admitted his guilt and did not deny the fact that expired goods were on free sale. Since a legal entity was brought to administrative responsibility and the fine was collected from it, the court concluded that the defendant cannot be held liable in full for the damage caused (the amount of the administrative fine), since the defendant is an individual and in relation to different amounts of penalties are applied to it than to legal entities.

The court ruled that the defendant be held liable in the amount of his average monthly earnings.

The above examples from judicial practice indicate that it is necessary to carefully study all the circumstances of the material damage caused by the employee. An employer must properly prepare for a court hearing before filing a claim.

Typical violations when concluding agreements on full liability on the part of employers and employees

Conclusion of agreements on full liability with minors

Common violations in practice are cases of illegal conclusion of agreements on full liability with minors, whose work is not directly related to the maintenance of inventory items (for example, with assistant secretaries).

In accordance with Art. 242 of the Labor Code of the Russian Federation, employees under the age of eighteen are fully liable only for intentionally causing damage, for damage caused in a state of alcoholic, narcotic or toxic intoxication, as well as for damage caused as a result of a crime or administrative offense.

According to Art. 244 of the Labor Code of the Russian Federation, written agreements on full individual or collective (team) liability, i.e. on compensation to the employer of the damage caused in full for the lack of property entrusted to employees, are concluded with employees who have reached the age of eighteen years and directly serve or use monetary, commodity values ​​and other property.

Thus, taking into account the above provisions of labor legislation, it should be noted that the conclusion of agreements with minors on full liability for the use and preservation of, for example, office equipment, is illegal and, accordingly, such agreements are invalid. In this regard, employees can apply to the legal labor inspectorate with a statement about the violation of their labor rights.

The employee refuses to conclude an agreement on full liability

Article 244 of the Labor Code of the Russian Federation establishes the conditions under which agreements on full liability are concluded. Paragraph 36 of the Decree of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation” clarifies a number of issues that arise in the event of an employee’s refusal to conclude agreements on full liability. And here you need to pay attention to the following:

• when resolving disputes arising in connection with the application of measures disciplinary action to employees who refused to conclude a written agreement on full liability for the shortage of property entrusted to employees in the event that it was not simultaneously concluded with an employment contract, it is necessary to proceed from the fact that if the fulfillment of duties for servicing material assets is the main labor function of an employee, what was agreed upon when hiring, and in accordance with the current legislation, an agreement on full liability can be concluded with him, about which the employee knew that the refusal to conclude such an agreement should be considered as a failure to fulfill labor duties with all the ensuing consequences;
• if the need to conclude an agreement on full liability arose after the conclusion of an employment contract with an employee and is due to the fact that, due to a change in the current legislation, the position held by him or the work performed is included in the List of positions and works replaced or performed by employees with whom the employer can conclude written agreements on full liability, however, the employee refuses to conclude such an agreement, the employer, by virtue of Part 3 of Art. 73 of the Labor Code of the Russian Federation is obliged to offer him another job, and in the absence of it or the employee’s refusal from the proposed job, the employment contract is terminated with him in accordance with paragraph 7 of Art. 77 of the Labor Code of the Russian Federation “Refusal of an employee to continue work due to a change essential conditions employment contract."

A commercial organization engages individuals under work contracts to perform certain works and at the same time requires them to conclude agreements on full liability

As follows from Art. 243 and 244 of the Labor Code of the Russian Federation, liability in the full amount of the damage caused is assigned to the employee in the performance of his labor duties. According to Art. 11 of the Labor Code of the Russian Federation, laws and other regulatory legal acts containing labor law norms do not apply to individuals working under civil law contracts.

Thus, the legal grounds for concluding agreements on full liability in such a situation with the above individuals not available. At the same time, within the framework of the Civil Code of the Russian Federation, an organization may include in a work contract with these persons provisions providing for responsibility for the safety of material assets belonging to the organization.

An employee working in a warehouse of a large store and having access to material values ​​refuses to conclude an agreement on full liability

In accordance with Art. 244 of the Labor Code of the Russian Federation, written agreements on full liability are concluded with employees, in addition to other conditions, also in the case of direct maintenance or use of monetary, commodity values ​​and other property.

The lists of positions and works replaced or performed by employees with whom the employer can conclude written agreements on full individual or collective (team) liability, as well as standard forms of contracts on full liability, were approved by the Decree of the Ministry of Labor of Russia dated December 31, 2002 No. 85. In accordance with the specified Lists, the employer may conclude written agreements on full individual liability if the organization employs, in particular, agents for the procurement and (or) supply, freight forwarders for transportation and other employees who receive, procure, store, record, issue , transportation of material values. Thus, the employer has the right to conclude agreements with the above employees on full liability.

As already mentioned, with regard to the refusal of employees to conclude agreements on full liability, one should keep in mind paragraph 36 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2.

The organization concludes an agreement on full liability with the watchman for the property protected by him

As follows from Art. 244 of the Labor Code of the Russian Federation, in order to conclude an agreement on full liability, in addition to other conditions, it is also required that the agreement be concluded with employees directly serving monetary or commodity values. Therefore, contracts should not be concluded, for example, with watchmen, since they do not directly serve these values.

An exemplary contract with an employee on full individual liability.

As Appendix No. 2 to the Decree of the Ministry of Labor of Russia dated December 31, 2002 No. 85, a standard form of an agreement on full individual liability is given. As a general rule, such an agreement can be supplemented with conditions that can only improve the position of the employee in comparison with the current legislation, but in no case worsen, otherwise such an agreement will be declared invalid.

On the basis of an exemplary contract, individual contracts are developed and signed in organizations. It is the signing of such an agreement that is the basis for full liability. In this case, the contract is valid if labor function the employee is named in the relevant List approved by the Decree of the Ministry of Labor of Russia dated December 31, 2002 No. 85. Once again, we draw your attention to the fact that in order for such liability to occur, it is necessary both to be mentioned in the List and to sign an individual contract.

In terms of imposing responsibility on the employee for failure to ensure the safety of the property entrusted to him, it should be borne in mind that if other persons have access to the property and the right to dispose of it, the court may release the employee from liability.

The amount of damage according to Art. 246 of the Labor Code of the Russian Federation is determined by actual losses calculated on the basis of market prices in force 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.

According to Art. 248 of the Labor Code of the Russian Federation, compensation for damage by deduction from wages is made if the amount of damage does not exceed the monthly earnings of the employee. This also applies to full liability. If the employee has caused damage in excess of his monthly earnings and is fully liable, the employer is not entitled to withhold the amount of monthly earnings in an indisputable manner, such a dispute is considered only in court.

Application

An approximate form of an agreement on full individual liability

Agreement on full individual liability

Moscow "__"______2006

Society with limited liability(hereinafter referred to as the Employer) represented by CEO Ivanova I.I., acting on the basis of the Charter, and citizen Petrov V.V., holding the position of "Warehouse Manager" (hereinafter referred to as the Employee), having the following passport data (___________), in order to ensure the safety of goods belonging to the Employer, have concluded this Agreement as follows:

1. An employee holding the position of a warehouse manager directly related to the storage of goods belonging to the Employer assumes full liability for the shortage of goods entrusted to him, as well as for damage incurred by the Employer as a result of compensation for damage to other persons.

2. The employee undertakes:

• take care of the goods of the Employer transferred to him for preservation and take measures to prevent damage;
• promptly inform the Employer or immediate supervisor of all circumstances that threaten the safety of the goods entrusted to him;
• keep records, compile and submit in due course commodity-money and other reports on the movement and balances of goods entrusted to him;
• participate in the inventory, audit, other verification of the safety and condition of the goods entrusted to him.

3. The employer undertakes:

• create the conditions necessary for the Employee to work normally and ensure the complete safety of the goods entrusted to him. For these purposes, the Employer is obliged to provide the Employee with appropriate premises and equipment necessary to ensure the safety of the goods entrusted to him;
• to acquaint the Employee with the current legislation on the liability of Employees for damage caused to the Employer, as well as other regulatory legal acts (including local ones) on the procedure for storage, acceptance, processing, sale (vacation), transportation, use in the production process and other operations with the goods transferred to him;
• carry out, in accordance with the established procedure, inventory, audits and other checks of the safety and condition of goods.

4. In case of failure to ensure the safety of the goods entrusted to him through the fault of the employee, the determination of the amount of damage caused by the Employee to the Employer, as well as the damage incurred by the Employer as a result of compensation for damage to other persons, and the procedure for their compensation are carried out in accordance with applicable law.

5. The employee is not liable if the damage was caused through no fault of his.

6. This agreement comes into force from the moment of its signing. This Agreement shall apply to the entire period of work with the goods of the Employer entrusted to the employee.

7. This Agreement is made in two copies, of which the first is kept by the administration of the Employer, and the second - by the Employee.

8. Changing the terms of this Agreement, supplementing, terminating or terminating it are carried out by written agreement of the parties, which is an integral part of this Agreement.

Addresses and signatures of the parties to the Agreement.

Paragraph 2, clause 4 of the Decree of the Plenum of the Supreme Court of the Russian Federation dated November 16, 2006 No. 52 “On the application by the courts of legislation governing the liability of employees for damage caused to the employer” (as amended on September 28, 2010).

Liability is one of the basic legal terms that denotes the legal obligation of the person guilty of causing property damage to compensate it to the injured person. The amount and procedure for compensation for harm is regulated by labor legislation. This type obligations is the response of one party business relations for violations of the other.

Liability of the parties employment relationship has its own distinctive features.

1. First, it is always personal. This means that the employee must independently compensate for the damage caused by him. This also applies underage employees with whom it was concluded.
2. Secondly, the obligation to compensate for harm arises only after establishing the guilt of the person himself directly. The owner of the entrusted property must prove the existence of an offense.
3. Thirdly, when establishing the guilt of an employee, the limit of liability corresponds to his salary. The amount of payments to compensate for the damage caused should not exceed the average monthly income of a person.
4. Fourthly, this type of liability threatens only for actual property damage. It is impossible to oblige an employee to make payments for non-compliance with plans and income not received by the company.

   Finally, if several employees are at fault, the amount of payments should be distributed taking into account the degree of guilt of each of them. This phenomenon is called shared liability.

If you want to know more about Mr. orders and regulations, go ahead. we present an analysis of the RF legislation on this topic. Having talked about the concept of liability, let's move on to the types.

There is this term. According to the subject, the obligation of the employee and the employer can be distinguished.

And in terms of the amount of cash payments, it includes:

1. . The person must compensate the property damage caused in full. This type of obligation often arises in the event of intentional harm, in violation of the state of alcoholic or drug intoxication or when disclosing legally protected corporate secrets. Read about such an agreement.
2. . The amount of payments in this case should not exceed the monthly income of the person (according to article 241 of the labor legislation). This type of liability is the most common.

Conditions of occurrence

1. Existence of actual property damage.
2. The guilt of the violator (one of the parties to the labor relations) is proven.
3. The exact amount of damage and the amount of payments have been determined.
4. There are no circumstances that could relieve the violator from liability.

Briefly about mat. responsibilities of the parties to the employment relationship:

Knowing what liability is, it is worthwhile to deal with those cases when it does not apply. There are certain circumstances that relieve an employee from the obligation to compensate for the harm caused to them. The first of these is property damage due to force majeure. These can be attributed natural disasters(flood, earthquake), circumstance technogenic character(accident at the enterprise, fire) or public disasters (terrorist attack, war, armed attack, etc.).

The second circumstance is the normal economic risk. Criteria this concept may be interpreted in different ways. If the employee has made every effort and accuracy in relation to the property, fulfilled all the instructions assigned to him by the management, if the damage was caused for the benefit of the health and life of people, or if the goal could not be achieved in another way, then it is removed.

The third circumstance is causing harm in conditions of extreme necessity. This item includes self-defense, as a result of which property damage was caused.

And the last circumstance is the failure of the employer to fulfill his duties. If the authorities violated the storage of property and the conditions for its storage, then the employee is not responsible for the harm caused.

Practically in any organization there is a special system of incentives and criteria for evaluating the results of employees' work. Such systems are supported by the basic principle of liability. It lies in the fact that each employee who is directly related to the property is responsible for the results labor activity. At enterprises, 2 forms of organization of this type of responsibility are quoted:, and collective.

The most common is 1 form. It means that the employee who is responsible for the property of the organization:

will have to compensate for the damage caused by certain goods. We wrote about such an agreement. represents the responsibility of not one person, but a group of materially responsible persons (of this type).

As for, for them the principle of this type of obligation is expressed in a system of fines and penalties for non-compliance with tax laws.

Timing

The management may hold the employee liable for property damage within one year after the discovery of the violation. If the employee refuses to compensate for the actual damage caused to him, he can be brought to such obligations in court.

With the agreement of both parties, according to labor legislation, payment by installments can be carried out. The employee is obliged to provide the authorities with a document in which he indicates the exact timing of the repayment of the debt.

Target

There are two main purposes of this type of obligation. Firstly, bringing to liability official significantly reduces the number of violations that result in property damage.

Secondly, labor legislation clearly indicates the conditions for this type of responsibility, its types, a special procedure and principle. This helps to save wages employee from illegal and unreasonable penalties from the employer.

limits

According to article 241 of the Labor Code of the Russian Federation, sizes monthly payments for causing property damage should not exceed the average income of the employee. This is the main limit of liability.

The right of the employer to refuse to recover damages from the employee

The employer, under article 240 of the Labor Code of the Russian Federation, may refuse to recover damages for harm caused by the employee. To do this, he must refer to certain circumstances. Instead of collecting the debt in full or in part, the employer may apply a disciplinary sanction to the employee.

This article has been updated. The owner of the property may overrule the employer's wish and force the violator to pay damages.

Legal entities, which are directly related to the property, also have some obligations. For example, an employer who did not comply with the rules for the storage and operation of goods must compensate the owner for all damage caused.

So, liability is a term without which it is impossible to imagine labor law . The obligation to compensate for property damage may be imposed on both individuals and legal entities.

The amount of monthly payments, the procedure for collection, types of liability are regulated by labor legislation. Any withdrawal is illegal.

The main purpose of this type of liability at work is to compensate for the harm caused. Any disciplinary action must be taken either on a voluntary basis or through the courts.

The relationship "employee-employer" is not limited only to the fulfillment of obligations assumed by the parties under an employment contract. They are also linked by mutual financial responsibility. Cases when an employee, through his actions or through inattention, causes damage to the employer are not uncommon.

Most of these situations are resolved amicably. The guilty person voluntarily, without any consequences for his further work, compensates for the harm caused. And some minor losses due to the fault of employees are completely forgiven by the employer: many organizations easily write off damaged office equipment or a corporate mobile phone accidentally lost in a taxi.

However, this does not apply to incidents involving significant damage, especially if it is associated with intentional actions or gross misconduct. In such cases, of course, the employer has the right to demand compensation for losses, and such a right is enshrined in law. The material liability of the employee for damage caused to the employer is regulated by the current labor legislation.

Grounds for liability

The employee is obliged to compensate the employer for damage in the event that he caused direct actual damage to the organization by his actions or inaction. From the point of view of the Labor Code of the Russian Federation, such cases include the actual loss of the company's property and a significant deterioration in its condition. This also includes all costs incurred by the organization for the repair, replacement of damaged property, as well as compensation for losses to third parties related to it. In this case, the lost profit of the employer is not subject to compensation by the employee.

Thus, the grounds for the onset of material liability of an employee for damage are:

• shortage of cash;
• loss of accountable values;
• damage to company property;
• damage to property of third parties transferred to the employer for use and storage;
• a fine imposed on the organization through the fault of the employee.

Under what conditions does liability arise?

In order for an employee to be fairly liable, the employer must comply with several conditions:

1. Record the damage caused.
2. Prove that the employee has committed unlawful actions: violated work instructions, clauses of the employment contract, legislative norms, neglected his official duties etc.
3. Identify a causal relationship between the action of the guilty person and the resulting damage.
4. Establish the guilt of the employee, that is, the presence of intent or negligence in his actions. In the first case, the employee is fully aware of the illegality of his actions and their consequences. In the second, there is indiscretion, a frivolous attitude, when a person does not fully understand the harm from his actions and hopes to avoid a negative result.

Exemption from punishment for material damage

Causing damage to the employer can occur in such circumstances that relieve the employee from liability for damage:

• force majeure (natural disasters, terrorism, military clashes);
• if the employee, in the course of performing work duties, failed to preserve the property, despite all the efforts made, and it was impossible to do otherwise;
• situations of extreme necessity and necessary defense - material damage occurred in conditions that pose a danger to the company's property, life and health of employees, third parties;
• the loss of accountable property occurred due to the fact that the employer did not provide employees with conditions for the safe storage of entrusted valuables (security, alarm, individual safes, etc.).

Limits of liability of an employee

The amount within which the employee undertakes to indemnify the company depends on whether or not he has an agreement on full liability. If such an agreement was not signed with the employee, then his liability is limited to the average monthly earnings.

Full property liability arises for the employee upon employment and upon transfer to a position involving the operation of accountable values. The list of positions with which employers enter into an agreement on full liability is established by the Ministry of Health and Social Development of the Russian Federation. For managers and chief accountants, property obligations appear automatically and do not depend on the existence of an agreement.

In full, employees compensate the damage to the employer in cases clearly defined by law:

1. Lack of entrusted property received under a one-time power of attorney or due to the nature of work.
2. Committing an offense with intent.
3. Damage to property while intoxicated.
4. Causing damage as a result of a crime committed by an employee, proven by the court.
5. The cause of property damage is an administrative offense.
6. Disclosure of confidential information, official, commercial secrets.
7. The damage was caused by the use of official property for personal purposes.

In addition to individual property liability, there is also a collective form (brigade), which occurs when an appropriate collective agreement is concluded. This form is appropriate when joint work groups of employees it is not possible to determine the degree of responsibility of each of them.

How to hold an employee liable for damages?

If the fact of causing damage is revealed, the employer is obliged to issue an order to establish a commission. Its purpose is to investigate the circumstances of the incident and establish the amount of losses to the organization through the fault of the employee. Members of the commission consider all significant facts, collect evidence of the employee's guilt, and assess property damage.

In this case, the perpetrator is required to provide a written explanation on the merits of the incident within 2 days. He also has the right to monitor the progress of the investigation and participate in it: study documents, dispute the facts, involve independent experts.

Refusal of the perpetrator to testify is fixed by a special act. The conclusions of the commission are also documented (acts of inventory, audits, reconciliations, etc.).

Compensation for established losses that do not exceed the average monthly income of the employee is recovered by order of the head, regardless of the consent of the perpetrator. They compensate for the damage from the employee's salary, withholding no more than 20% from it, thus stretching the payment for several months.

Voluntary compensation is issued by agreement of the parties: it can be either a lump-sum payment or partial payments according to a set schedule. If the employer has no objections, the employee can compensate for the losses in another way, for example, by buying new property, making repairs at his own expense, etc.

In this case, the debtor has the right to quit, but his debt will continue until full repayment. In this case, the termination of the employment contract is accompanied by the signing of an obligation to compensate for damages, which is the basis for bringing to court if former employee refuse to pay compensation.

The unwillingness of the culprit to voluntarily return the costs incurred to the organization often leads the parties to court - this is the only way the employer can recover the funds due to him from his employee. The judge accepts a claim for pecuniary damage in such situations:

• the employer did not collect compensation in a timely manner from an employee with incomplete liability (this must be done no later than a month from the date of the conclusion of the audit commission);
• the guilty person is not ready to compensate for the damage, the amount of which exceeds the amount of his salary;
• the resigned employee waived his obligations to cover the losses of the former employer.

Appeal to the court does not guarantee satisfaction of the claim by the affected organization. The judge has the right to change the amount of payment, taking into account the intent of the perpetrator, taking into account his income, financial situation families, etc. The employer, in turn, can appeal this decision.

How to avoid material damage and liability?

As you know, most of the facts of property losses are revealed as a result of audits and inventories. Employers should carefully control the process of accounting for material assets. Perhaps it makes sense to conduct checks on the accountable values ​​of employees more often, including sudden audits. Such measures allow timely detection of cases misuse official property and prevent major damage. At the same time, a materially responsible employee will have a more disciplined attitude towards the values ​​entrusted to him.

In turn, workers can protect themselves from, possibly, unintentional damage by working with material values. To do this, it is important to independently check the relevance of data on the reporting property and control the availability of all accompanying documents:

• when receiving property, it is necessary to check not only its quantity, but also serviceability, completeness, compliance of inventory numbers and bar codes, and other characteristics;
• acceptance certificates and other documents must be properly executed, contain all required details, dates, signatures, the correct name of the transferred values ​​and their identification differences;
• save documentation on accountable property, update inventories and store them at the workplace;
• systematically conduct an audit / inventory, inspect the property for integrity and absence of damage;
• timely inform the accounting department / manager about the need to repair property, replace it, write off.

These simple rules working with values ​​will help the organization solve two important problems: to ensure the safety of its property and protect the material interests of the company's employees in the event of property disputes related to damage.