Tk financial responsibility. Labor Code of the Russian Federation. It's fast and free

The question of what financial responsibility the employee bears to the employer is key in many cases of employment, especially for responsible positions with a high risk of the employee’s actions causing damage to the enterprise. Current legislation provides for direct consideration of these issues in the context labor law depending on the specific situation of the cause material damage employees.

Employee financial liability – what is it and when does it arise?

The legal regulation of the concept of material liability in the conduct of labor relations is widely disclosed by the provisions of the Labor Code of the Russian Federation. In particular, a section is fully devoted to this topic.XI Labor Code of the Russian Federation. From the point of view of the employee’s financial responsibility to the employer, the main standards for regulating this topic are outlined in Articles 238-250 of the Labor Code of the Russian Federation.

This designation, in accordance with the provisions of Article 238 of the Labor Code of the Russian Federation, means the obligation to compensate for damage to the employer’s property caused by one’s own actions or inaction. Moreover, such an obligation arises through the fault of the employee in the process of carrying out labor relations. In addition, the financial liability of employees at an enterprise may include cases of harm they cause to third parties who have any business relationship with the employer.

The application of liability provisions requires compliance with three fundamental conditions. In particular, the employer has the right to demand compensation from the employee if the following facts are combined:

There is a cause-and-effect relationship between the employee’s actions and the harm caused. That is, the employer needs to provide evidence that it was thanks to and due to the actions or failure to commit them by any employee or group of employees that material damage was caused.
The damage was caused by the employee’s action or inaction that was unlawful. Thus, holding workers accountable is permitted even when, by virtue of their duties, they were required to undertake certain actions to prevent such consequences, but did not fulfill them.
The presence of guilt in the damage caused. This should imply a mandatory qualification of the person’s personal attitude to the action that caused the damage. This attitude is recognized as containing guilt if it was expressed in the form of negligence or intent of the employee. That is, when the worker acted in full accordance with existing job descriptions, work responsibilities and common sense, was not aware of the consequences of his actions or inaction and did not seek to cause damage to the employer, he can be released from financial liability.

The legislation refers only to actual harm to this liability. This means that the worker is responsible only for the actual decrease in the amount of property of the employer or third parties, or its damage, damage or destruction. The benefit lost due to the employee’s actions cannot be written off and claimed by the employer from the employee.

Labor legislation implies the existence of two main types of financial liability, which applies to workers. Use of standards this division is extremely important for the subsequent qualification of the case. Thus, liability can be full or limited. In the first case, the worker is responsible for all and any harm caused by him, and with limited liability, it is assumed that clear legislative limits on the financial amounts that can be recovered from the employee are established.

There is also the concept of collective or brigade liability. It provides for a certain division of harm and obligations for its compensation among all employees of a separate division of the enterprise. Members of the said collective, upon voluntary admission of guilt, have the right to themselves determine the degree of responsibility of each of their members, and when resolving the issue in court, it is determined by the court.

When early termination employment contract, if the employee’s studies at the expense of the employer were provided for by the terms of this agreement, the quitting employee is obliged to reimburse him for all funds spent on his studies.

How is financial liability determined and its size?

By default, all employees bear limited financial liability. This means that the maximum amount of recovery and compensation that an employer can demand is limited to certain limits. Such limits are established by the provisions of Article 241 of the Labor Code of the Russian Federation and in most situations correspond directly to the employee’s average monthly earnings.

Determining the average monthly earnings is the responsibility of the company's accounting department. Moreover, this is calculated for the last two years of labor activity.

Full material liability is regulated by the provisions of Articles 242-244 of the Labor Code of the Russian Federation and is applied only in certain cases. To those in general procedure, regardless of other factors, the following circumstances apply:

If a shortage of valuables is detected that were entrusted to the employee on the basis of a one-time document or under a written agreement.
In case of causing harm while intoxicated.
If the worker intends to cause harm.
When the damage was caused in connection with the commission of criminal acts by an employee, as determined by a court decision or administrative offense.
When causing material damage outside the time of performance of their work duties.

In addition, the legislation provides for the possibility of the employer concluding a separate agreement on the full financial responsibility of the employee. Such an agreement is concluded in writing according to the model established by law. It can only be applied to adult workers and only to persons who are included in the list of professions or positions specified in the provisions of Order No. 85 of the Ministry of Labor of the Russian Federation dated December 31, 2002.

By decision of the court or the enterprise body responsible for labor disputes, the amount of funds required from the employee may be reduced.

The procedure for collecting compensation from an employee for damage caused

To recover funds from an employee by agreement during the pre-trial resolution of the above issue, the employer can use several different tools. In particular, labor standards provide for the possibility of deducting funds from an employee’s monthly earnings, subject to certain restrictions. Thus, the amount of the penalty may be:

Up to 70% of monthly wages in cases where there was evidence of criminal actions by the employee in causing it.
Up to 20% of the monthly salary in situations where the employee caused damage through his actions unintentionally or accidentally.

Determining the amount of material damage is an extremely important component of this issue. The amount of possible compensation for harm caused by an employee is calculated from the actual market value goods and property, taking into account wear and tear. Confirmation of the cost of goods can be the accounting documents of the enterprise, including those containing information about its acquisition by the enterprise.

Any situation in which material damage is recovered from an employee can be resolved in court or pre-trial. Regardless of the mechanism for resolving this issue, the employer must act in this case as follows:

In what cases is an employee not held liable?

Current legislation suggests that holding a worker liable for a material nature is not permissible in every case of damage to workers. Thus, the provisions of Art. 239 of the Labor Code of the Russian Federation directly classifies the following situations as cases that exclude this liability of employees:

When causing harm within the limits of normal economic risk. Such a risk is established in the internal documents of the organization and job descriptions of employees, and if necessary, the final decision on this issue is made by the court based on common sense. Normal economic risks include accidental breakdowns of equipment during operation, partial damage to goods during loading or unloading operations, and other types of damage.
If the harm was caused due to force majeure circumstances. These circumstances include natural disasters, illegal actions of third parties with which the employee was not associated and other events that he could not influence in any way.
When harm occurred when it was absolutely necessary. Such situations may include an attack by third parties on an employee, the use of equipment and material assets of the enterprise to save the life and health of third parties or the employee himself, and other similar circumstances.
If harm is caused through the fault of the employer, who did not bother to provide proper conditions for the storage or use of the property entrusted to the employee. These situations include, for example, the lack of proper locks or fencing at a protected facility, restrictive systems in production, or additional confirmation fields in software.

The employer has the exclusive right to relieve its employees from financial liability. That is, if they cause damage to him, he always has every right not to recover compensation from them and to waive any claims against them in connection with such damage to property.

Russian legislation strictly establishes the employer’s obligation to pay wages to employees on time and in full. If an employer decides to commit violations in this area, he will face serious inspections and fines for the damage caused. Approached less strictly Labor Code to the employee’s financial liability to the owners and management of enterprises. However, an employee should not completely neglect the provisions of Chapter 39 of the Labor Code.

Basic regulations

Important! Please keep in mind that:

Each case is unique and individual.
A thorough study of the issue does not always guarantee a positive outcome. It depends on many factors.

To get the most detailed advice on your issue, you just need to choose any of the options offered:

Despite the fact that an employee, in fact, has more opportunities to cause harm to the employer, the code does not contain a detailed list of types of such damage. Article 238 of the Labor Code of the Russian Federation implies that the employee’s financial liability arises only for direct actual damage. This means that the employer can only demand compensation for damaged or lost material or financial assets. To ensure that management does not try to hold employees responsible for hypothetical costs, in the form of lost profits, this same article clearly prohibits demanding this from team members.

Material damage caused by the employee must be tangible and be expressed in a physical decrease in the amount of valuables or deterioration in their condition, Art. 238 Labor Code of the Russian Federation.

In recent years, management has begun to gladly use this method of moral influence on the consciousness of workers, such as the promise to bring them to financial responsibility for disclosing trade secrets. To increase employee vigilance and prevent the spread internal information the employer often classifies things that are not at all related to such information as secret. For example, the amount of salary or bonuses, the composition of the founders or registration data. You need to understand that only internal reporting data, tender proposals or proposed activities to promote products, data on technologies, models and designs, and the like are subject to non-disclosure. But, even if this information became known to the hired person, this is not a reason to try to punish him financially. A necessary condition for prosecution will be the obligation to prove several facts:

the employee owned the information, was aware of its special status and signed a signature on its safety;
transferred it to unauthorized persons (accidentally or intentionally);
the data used caused real material losses to the enterprise.

But even in this case, the court will determine the degree of guilt and classify the severity of the employee’s misconduct; until its decision is made, only disciplinary liability can be applied.

If, nevertheless, the illegal use of commercial information is proven, and even with signs of personal gain, then the employee risks falling under Art. 183 of the Criminal Code of the Russian Federation, which states not only the application of impressive fines, but also real imprisonment.

Collect all or cases of full financial liability

Learned - work or compensate

Today you can often find an employer who cares about improving the qualifications of his employees. Investing in specialist training has become common practice, but since modern education costs decent money, the management also needed means of protection against dishonesty of trainees. Article 249 of the Labor Code is intended to regulate this aspect of labor relations, which allows the employer, who has spent financial resources and time on personnel training, to demand their compensation in the event that the employee fails to fulfill his obligations for mandatory work.

If the employee violated the contract to obtain a specialty at the expense of the company and quit before completing his training without good reasons, then the entire amount spent during the years of study is subject to recovery. If the work period is violated, then an amount calculated in proportion to the unworked time is reimbursed.

There is damage, but there is no responsibility

But even established actual damage and its culprit do not always mean that the employee will be held financially responsible. In the event of force majeure or a risk of life for the employee himself or several, especially if the person did everything possible to preserve the property, such damage cannot be recovered, Art. 239 TK.

This same article also implies another reason for the employer to refuse attempts to obtain from the employee the value of stolen or damaged materials. If management neglects its responsibilities to ensure conditions for storing valuables, then even the specialist who signed the documents on their preservation will not be financially responsible for their loss. For example, if the employer discloses information about security methods, admits strangers to the warehouse territory, or refuses to timely repair locks and install bars, the storekeeper will be able to prove in court his innocence of the detected shortage and avoid paying their cost.

The employee is to blame, but the employer will answer

In addition to direct damage in the form of theft or breakdown of equipment, an employee can also cause harm in an indirect way: damaging property belonging to the counterparty, but transferred to his enterprise for safekeeping. In this case, the employer of the negligent specialist will have to pay the full cost of the damaged materials (Articles 402 and 1068 of the Civil Code of the Russian Federation), and then decide how to recover the costs incurred from the offender (Chapter 39 of the Labor Code). So, if the fabric was damaged in the studio or the size was wrong, the customer will rightfully demand a refund from the management of the sewing company. All attempts by the employer to remove responsibility from the organization and step aside will be illegal, since the court will consider the atelier to be the executor, and not a specific seamstress. How the relationship between management and the person hired to perform the work will develop in the future will not concern the customer.

The employer’s responsibility is to prove the amount of damage and establish the employee’s guilt

The fact of material damage can be established both situationally (application from a counterparty, emergency, report of the financially responsible person) and during planned activities (inventory). But recording this state of affairs is not enough to make financial claims against an employee. First you need to conduct an inspection and comply with the established art. 247 TC procedures:

Create a new or convene an existing commission at the enterprise, designed to establish the amount of damage, its causes and those responsible.
Determine the quantitative composition of the missing property and its value (based on accounting registers or according to current market valuation data).
Find out the circumstances of the damage and the circle of those involved.
Require written explanations from all those potentially responsible for causing harm. If employees refuse to write them, this should be recorded in a separate act.
Assess the degree of guilt of the employee or the participation of each member of the team, taking into account mitigating circumstances that allow the claim to be waived compensation payments, art. 240 TK. As a rule, the salaries of all those responsible are also taken into account.
Based on the results of the inspection, draw up an inventory sheet or a defect report.
Familiarize the guilty employee with the inspection materials and take into account his objections.
Issue an order (instruction) to hold the employee financially liable.

It should be noted that conducting an inspection is the direct responsibility of the employer. If he evades it, but does not abandon the intention to financially punish an employee for damaged property, the indiscriminately accused person can not only ignore the demands of his superiors, but also go to court to protect his interests.

In the process of checking and determining the amount of losses, the employer has the right to waive claims against the employee, or partially reduce them, based on the employee’s explanations or the specific circumstances of the incident, Art. 240 Labor Code of the Russian Federation.

Procedure for payment of material damage

If all the formalities to establish the amount of financial losses of the enterprise and the circle of persons responsible for them are observed, the moment comes when the funds must be legally withheld from the income of employees and their withdrawal must be documented.

Amount of established damage	Deadline for submitting a claim from the employer	Refund method	Documenting
Small damage, not exceeding the average salary	Within a calendar month from the date the damage was determined	From the employee’s salary, if he continues to work, from settlement and compensation payments upon dismissal	Order of the manager, after receiving a written explanation from the employee and familiarizing him with the cost calculations.
Small damage, not exceeding the average salary, for which the employee refused compensation, or damage, the amount of which exceeds average earnings guilty employee	Within a year from the date of discovery of the fact of damage or loss of property, Art. 392 Labor Code of the Russian Federation.	From the salary of a continuing employee in the amounts provided for in Art. 138 Labor Code of the Russian Federation. From other income of dismissed workers in the same amounts.	Deductions are possible only by court decision and on the basis of a writ of execution.
Damage exceeding the average salary, for the recovery of which the voluntary consent of the employee has been obtained	Within a year from the date of discovery of the fact of damage and loss of property, Art. 392 TK.	From the employee’s salary or in the form of providing an equivalent replacement for damaged property. There are also frequent cases of reaching an agreement between the parties on restoring the functionality or quality characteristics of damaged valuables, Art. 248 Labor Code of the Russian Federation.	An order from the manager and a written agreement on the method and procedure for compensation for damage. The amount or volume of damage caused, the timing of debt repayment or repair work, specifications equipment provided to replace lost equipment.

Voluntary payment for damage caused

In rare cases, an agreement is reached between the employee and the employer on voluntary reimbursement of costs incurred by the company to restore material assets or settle relations with counterparties, it will be necessary to conclude a written agreement. The offending employee undertakes to pay the amount of damage. Moreover, the restriction established by Art. 138 TK. The agreement may imply a complete one-time deposit of money into the cash register or the current account of the enterprise, and repayment of debt in installments, and even a separately agreed amount that does not correspond to either accounting data or market information. The validity of the signed contract does not terminate with the termination of the employment relationship and will continue even after dismissal.

Unfortunately, such agreements are often not fully implemented or they are abandoned before payments have begun. In this case, the employer has only one way to bring the employee to financial responsibility - going to court for the truth.

Arbitrage practice

Lawyer at the Legal Defense Board. Specializes in handling cases related to labor disputes. Defense in court, preparation of claims and others regulatory documents to regulatory authorities.

When applying for a job, at the signing stage labor contract, each person becomes acquainted not only with his duties, but also with the responsibility that he will have to bear when performing his work functions. One of the varieties (along with disciplinary, administrative and criminal) is financial liability.

To understand its essence, it is necessary to take into account the following factors, each of which is extremely important:

applies only to individuals; this means that if the damage is caused by a legal entity (for example, a contractor), then compensation for this damage will occur on other grounds;
To apply the concept of a material obligation of an employee to the employer, an employment relationship must be formalized (agreement, contract, etc.);
the damage caused to the employer must be direct and have direct monetary value; indirect damage is not considered a basis for the employee’s financial obligations.

If we consider articles of the Labor Code of the Russian Federation 238, 239, 240 and 241 related to the issue of financial responsibility employee For the material damage that may be caused to property, the following conditions can be noted for the application of this type of liability:

the damage is actually present, in the form of damaged (that is, rendered unusable) or destroyed property;
the value of such property can be accurately determined;
property damage occurred as a result of employee actions that conflict with the requirements of current legislation, local acts and rules; this applies to cases where equipment (equipment, tools and other types of property) was damaged or destroyed when performing work in violation, for example, of the requirements of the rules for the safe conduct of this work;
property damage occurred as a result of unlawful actions of the employee; for example, damage was caused to any property during the commission (or attempt to commit) theft;
the damage was caused intentionally.

The portal site draws your attention to the fact that the Labor Code of the Russian Federation also stipulates situations in which the employee’s financial obligation is not applicable:

the employer's property for which the employee is responsible was damaged or destroyed, but the employer did not take timely measures to ensure the safety of this property;
damage or destruction of property occurred as a result of force majeure circumstances, the occurrence of which the employee could not prevent; for example, damage caused by a fire that was not the fault of the employee cannot become a reason to hold him liable;
the damage was caused in case of extreme necessity (for example, to prevent an offense by third parties);
damage is the result of acceptable production risks; for example, losses to an enterprise from a bad deal.

As for the amount of liability, that is, that part of the total damage that the law allows to be recovered from the employee, there are full and partial liability. The full form involves compensation for all damage. In the partial form, the employee will compensate for damage in an amount not exceeding his average monthly earnings, regardless of the full amount of damage.

Liability in the amount of damage applies in cases where this is stipulated in the contract (for example, for certain categories of chief specialists - chief accountant, cashier, storekeeper, etc.). This mainly applies to those categories of workers who, by the nature of their occupation, are associated with the reception, storage, and issuance of material or financial resources.

The employee is obliged to return to the employer all damage if it was caused by him committing illegal actions (theft, being under the influence of alcohol-containing drugs, drugs, and so on).

The employer is obliged to follow a certain procedure in order to ensure that the recovery of material damage complies with the requirements of the law. The entire procedure is described in Article 248 of the Labor Code of the Russian Federation.

The fact of damage itself must be established. As a rule, this is established by a specially created commission and is reflected in the corresponding act.
The monetary value of the damage is established. This is done by accounting specialists.
The degree of guilt of the employee (or employees) for the damage caused is established. At the same time, it is determined whether there were aggravating circumstances or, on the contrary, there were circumstances that reduced or completely removed the guilt from the employee.
If the employee’s guilt is confirmed, an order is issued to the enterprise to recover damages (full or partial) from this person.

The employer is given a month for all these actions. At the end of it, compensation for losses can only be done through the courts.

If an employee believes that they are illegally trying to force him to pay compensation for damage, then this conflict should also be the subject of legal proceedings. To do this, the employee himself, or a person representing his interests, must apply to the court at his place of residence with a statement of claim.

Introduction

1. Concept of responsibility

2.Disciplinary and financial liability

2.1 Disciplinary liability of the employee

2.2 Employee’s financial liability

3.The procedure for attracting material and disciplinary liability

3.1 The procedure for holding an employee financially liable

3.2 The procedure for bringing an employee to disciplinary liability

Conclusion

Bibliography

Introduction

Article 419 of the Labor Code of the Russian Federation establishes types of liability for violation of labor legislation and other regulatory legal acts containing labor law norms:

“Persons guilty of violating labor legislation and other acts containing labor law norms are subject to disciplinary and financial liability in the manner established by this Code and other federal laws, and are also brought to civil, administrative and criminal liability in the manner established by federal laws."

The Labor Code of the Russian Federation gives the concept of labor discipline, which includes such sub-institutions as rewarding conscientious workers, disciplinary and financial liability for violators of labor discipline. On the one hand, labor discipline is one of the most effective tools for increasing productivity and quality of work, on the other hand, it is a punitive tool in the hands of the employer.

Relevance The chosen topic is that specialists in the field of personnel management believe that in any work team 5% of working people are disciplined by nature, another 5% will violate the rules, norms and working conditions under any circumstances, and the behavior of the remaining 90% depends on control by the manager. Having realized this fact, the heads of different organizations, each in their own way, strengthen labor discipline. Since the concept labor discipline includes both disciplinary and financial liability of the parties, then the issues of bringing the employee to disciplinary and financial liability seem extremely relevant.

Target - consider the grounds and procedure for bringing an employee to disciplinary and financial liability, taking into account the innovations in Labor legislation, and also carry out comparative analysis norms of the Labor Code of the Russian Federation and norms of the Labor Code of the Russian Federation concerning this issue. Based on this goal, we set the following tasks:

1) study the concept of responsibility in general, what is meant by it in the legal literature;

2) study the concepts of material and disciplinary liability according to the norms of Russian labor legislation;

3) study the procedure for bringing workers to material and disciplinary liability, focusing on some problematic issues that arise in practice in connection with holding workers accountable.

Methods The research was: the systemic-structural method and the method of comparative law.

this work based on the works of the following authors: Anisimova L.N., Gavrilin A., Isaychenko E.A., Rogozhkina M.Yu., Shchur-Trukhanovich L.V., Korniychuk G.A. and many more etc.

1. Concept of responsibility

Failure to fulfill obligations or violation of prohibitions is classified as an offense and therefore entails adverse consequences for the violator.

Responsibility for committing offenses is established by federal laws. Criminal Code Russian Federation contains a set of prohibitions, the violation of which is the most serious type of offense, and as a result, provides for the most severe types of punishment. The Code of the Russian Federation on Administrative Offenses establishes the grounds for liability for less serious offenses. In addition, the grounds for bringing to responsibility are contained in other laws: the Tax Code of the Russian Federation, the Customs Code of the Russian Federation, the Civil Code of the Russian Federation, the Labor Code of the Russian Federation.

Everyone must understand that for the same illegal action (inaction), be it a violation of labor relations or a violation in the field of economic, tax or other relations, may entail liability in any of its manifestations (disciplinary, material, civil, administrative or criminal) . The qualification of liability depends on the circumstances surrounding the violation, the presence (absence) of intent and guilt, as well as the degree of danger (severity) of the consequences resulting from this violation.

Unlawful actions are qualified as an administrative or tax violation, as well as a criminal act (crime) and the punishment is determined by government bodies that have special, legally established powers (court, prosecutor's office, police; economic, financial, tax and other bodies) state control) .

As for the qualification of disciplinary offenses, it is based on the norms of labor law, which are guidelines for the employer. And issues of financial liability of officials of organizations can be regulated by both labor and civil legislation.

There is no legal definition of the concept of “responsibility” in Russian legislation, so we have to turn to science. The theory of law has developed great amount definitions of responsibility, but, as on many legal issues, there is no single point of view, which is again due to the lack of a legal definition of this concept.

As a rule, legal liability is understood as:

punishment for the offense committed;

implementation of the sanction of the rule of law;

a measure of state coercion, which is expressed in negative consequences for the offender;

the obligation to endure certain deprivations of a personal or property nature;

censure of both the offense committed and the offender;

a special legal relationship arising in connection with an offense committed.

Each of the definitions has the right to exist.

Thus, responsibility is understood as the obligation of the subject of an offense, provided for by the rules of law, to suffer adverse consequences as a result of the offense he committed.

Types of legal liability are usually classified depending on the branch of law: civil, tax, disciplinary, administrative, criminal, etc.

It should be noted that legal liability is a type social responsibility along with moral and ethical.

As for the responsibility arising from the norms of labor legislation, in their activities the employee and the employer are obliged to be guided by the legislation of the Russian Federation, as well as employment contract concluded upon hiring. In addition to the employment contract, powers are indicated in job description. The job description is a fairly important internal document that regulates the implementation functional responsibilities to fulfill the terms of the employment contract and contains a number of requirements for employees holding these positions.

The job description, among other things, must contain provisions on responsibility.

In addition, the legislator provides the employer with the opportunity, when concluding an employment contract with an employee (appointed to the position of chief accountant or deputy manager), to establish conditions for financial liability in full for damage caused to the employer (Part 2 of Article 243 of the Labor Code of the Russian Federation).

From all of the above, the following conclusion follows:

1. Employees as citizens may bear civil liability in accordance with the norms of civil legislation, criminal liability for crimes other than official crimes, provided for by the Criminal Code of the Russian Federation, and administrative liability, provided for by the Code of Administrative Offenses of the Russian Federation.

2. As employees, they may bear disciplinary or financial liability provided for by labor legislation (Labor Code of the Russian Federation), and criminal liability for criminal actions (inaction) in the field of labor relations provided for by the Criminal Code of the Russian Federation.

2. Disciplinary and financial liability

2.1 Disciplinary liability of the employee

Disciplinary sanctions, the list of which is exhaustive and not subject to broad interpretation, are dealt with in Article 192 of the Labor Code. Penalties cannot be applied, either those provided for by previously existing legislation or those “invented” by the employer (for example, censure, warning, reprimand with warning). But, the employer can take advantage of the norm of Part 3 of Article 137 of the Labor Code of the Russian Federation (albeit not in force), by including it in the internal labor regulations, which at one time contained a prohibition to reward an employee during the validity period disciplinary action. The absence of such a norm in the current Labor Code of the Russian Federation makes it possible to reward violators of discipline, thereby not complying with the basic principle of the institution of disciplinary liability - the lasting (for one year) impact of disciplinary action.

Thus, the application of disciplinary measures not provided for by the Labor Code of the Russian Federation is the right of the employer, subject to the following conditions:

1) these measures are related to the deprivation or reduction of additional, compared to the law, material benefits provided to the employee at the expense of the employer;

2) their use should not reduce the level of rights and guarantees of workers established by labor legislation;

Article 238. Material liability of the employee for damage caused to the employer.

Article 239. Circumstances excluding the financial liability of the employee.

Article 240. The employer’s right to refuse to collect damages from the employee.

Article 241. Limits of employee’s financial liability.

Article 242. Full financial liability of the employee.

Article 243. Cases of full financial liability.

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

Article 245. Collective (team) financial liability for damage.

Article 246. Determination of the amount of damage caused.

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

Article 248. Procedure for collecting damages.

Article 249. Reimbursement of costs associated with employee training.

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

Issues of financial liability of the parties to an employment contract are the most common in the practice of resolving labor disputes, therefore, knowledge of the grounds and procedure for liability for material damage caused will be useful to both employees and employers. Moreover, the Labor Code of the Russian Federation (LC RF) that came into force has made some changes to the regulation of this problem.

Financial liability for damage caused to the employer
(organization, enterprise, institution and individual entrepreneur), can be carried by any employee - both an ordinary employee and a manager. Fundamental legislative act, which determines the employee’s obligation to compensate for damage caused to the employer, is the Labor Code of the Russian Federation, which in Chapter. 39 “Financial 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 collecting damages, provides guarantees when imposing financial liability on an employee, as well as the employer’s right to refuse to collect damages. Knowledge of the provisions of the Labor Code of the Russian Federation will allow 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 the specific employee (workers) on whom it is assigned.

Financial liability means cash payments one party to the employment contract to the other party for damage caused in the manner prescribed by current legislation.

An employment contract may specify the financial responsibility of the parties. At the same time, the contractual liability of the employer to the employee cannot be lower, and the employee to the employer – higher, than provided for by the Labor Code of the Russian Federation or other federal laws.

Article 233 of the Labor Code of the Russian Federation determines General terms the onset of material liability of the parties to the employment contract. Only positive answers to the following questions are given legal basis take measures to compensate for damage:

Is the behavior (action or inaction) of the party to the employment contract that caused the damage illegal, and what specific rule of the current law is violated?

Is this party guilty of the illegal actions committed?

Is there a causal relationship between the culpable unlawful acts and the harmful results that occur?

The absence of wrongfulness, guilt or a causal connection between the damage and illegal actions in the employee’s actions completely and completely exempts him from the obligation to compensate the employer for damage caused to his property. It is especially important to know this for employees of non-governmental organizations, where it has become a tradition to place all the blame for damage, loss or destruction of property on employees.

The concept of financially responsible persons

The concept of “employee financial responsibility” can be formulated as the employee’s obligation to bear responsibility to the employer for committing culpable unlawful behavior (actions or inactions) that resulted in damage to the employer’s property, and to compensate for this damage in the prescribed manner. According to the new Labor Code, an employer is understood as both legal entities and individuals with whom the employees are in a relationship labor relations and perform the duties assigned to them by the employment contract.

Read also: Concluding an employment contract with minors

By virtue of the law, all employees, without exception, through whose fault property damage is caused, bear financial responsibility. However, the limits of such liability are not the same for employees.

Material liability that is limited in relation to the employee’s salary is called limited. Specific cases when limited liability is applied are not established by law. Practice shows that the most typical cases are the following: damage or destruction due to negligence of materials (semi-finished products, raw materials, fuel), products, products, devices, tools, workwear, office equipment, loss of documents, shortage of funds, payment of a fine (compensation for damages) by the employer to third parties through the fault of the employee.

Among employees there is a separate category of persons to whom, in order to fulfill their job duties, monetary, commodity and other valuables are transferred on account for various production operations: processing, storage, release, sales, travel support, etc. By virtue of an agreement on full financial responsibility for These employees are obliged to ensure the complete safety of the valuables transferred to them, and if damage to the organization is caused through their fault, they are obliged to compensate for this damage in full. It is this kind of responsibility that is called full material responsibility, and these employees are accordingly financially responsible persons. All cases of full financial liability are expressly specified in the legislation; the employer does not have the right to establish any additional conditions.

The legislation does not contain a legal definition of the concept of a financially responsible person, and there are no explanations from the judicial authorities. Therefore, the solution to the question of who is financially responsible is not so much theoretical as practical.

Features of the work of responsible material persons

The work of financially responsible persons has its own characteristics. Their working conditions are specified in the employment contract and internal regulations organizations. One of the features of the employment contract concluded with this category of workers is a clear definition of the content labor function and the presence of a condition for the employee to assume full financial responsibility. And the job description should reflect as much as possible the specifics of production and labor organization in a given area, reporting forms, etc.

In the process of work, financially responsible persons must ensure the complete safety of the valuables taken into account. Therefore, such workers must have certain knowledge, the necessary experience, skills in handling material resources. She must know the nomenclature, assortment of material assets, their properties, rules for accounting, storage, release, execution of accompanying documentation, methods of loading and storage, rules for conducting inventory, rules for accepting goods in terms of quantity and quality. However, in practice, the recruitment process for positions related to financial responsibility is often limited to personal acquaintance or is based on recommendations individuals, which does not always accompany highly qualified such specialists, but ensures a “trusting” relationship. It is advisable to coordinate the hiring of financially responsible persons with the chief accountant of the organization.

In addition, it is necessary to take into account the legal requirements to limit the use of certain categories of workers in such positions. In particular, it is not allowed to hire persons with financial liability who are deprived of the right to occupy these positions for a certain period of time by a court verdict that has entered into legal force, as well as persons previously convicted of theft, bribery and other mercenary crimes, unless the conviction is expunged and extinguished. It is not allowed to hire persons under 18 years of age for work involving full financial responsibility, since minor workers bear full financial liability only for intentional causing of damage, as well as for damage caused while under the influence of alcohol, drugs or toxic substances, and for damage caused as a result of a crime or administrative violation. If the hiring did take place, then due to Art. 84 Labor Code the employment contract with such an employee may be terminated.

The employer must remember that proper organization of the work of such workers is one of the most important conditions for ensuring the safety of property.

Financially responsible persons have the right to demand from the employer the creation of normal conditions for work and ensuring the safety of property transferred for reporting: the presence of a separate room or place for storing valuables, proper conditions for receiving and processing products, their storage, the ability to accurately weigh, measure, organize the correct storage regime (temperature, humidity), presence of security, compliance with fire safety measures. Timely repairs required storage facilities, ensuring transportation, providing employees with regulatory and technical documentation. The employer is obliged to familiarize the employee with the current legislation on liability, instructions and standards, since sometimes employees have no idea about the extent of responsibility they have assumed.

The employer’s refusal to fulfill the specified requirements of financially responsible persons or their improper fulfillment gives employees the right to challenge the legality of imposing financial liability on them in the event of damage or shortage of valuables. Lack of normal storage conditions and improper organization of work are grounds for reducing the amount of compensation to be collected from the employee. Money. Nevertheless, situations are not uncommon when, for example, cashiers in an organization are not provided with isolated premises and places for storing funds, although they have entered into an agreement with the employer on full financial responsibility.

Material liability of the employee

Chapter 39 of the Labor Code of the Russian Federation, which regulates the procedure and conditions for bringing an employee to liability, contains 13 articles (while Chapter 38 contains only four), which, on the one hand, is due to the need for clear detailing of the process of bringing an employee to liability in order to ensure his rights , and on the other hand, a large number of situations in which such liability may arise.

An employee’s financial liability for harm caused should be distinguished from the corresponding civil liability. According to Article 1064 of the Civil Code of the Russian Federation (Civil Code of the Russian Federation), damage caused to the property of a physical or legal entity, subject to full refund. At the same time, the concept of harm includes both real damage and lost profits. Real damage is the expenses that a person has made (or will make) to restore damaged property or acquire new property of equal value. Lost profits mean income that a person could have received under normal conditions of civil transactions if his right had not been violated.

Material liability of the employee for labor legislation is established only for actual damage. Direct actual damage is understood as a decrease in the employer’s available property or deterioration in the condition of said property, as well as the need to incur unnecessary expenses for the acquisition or restoration of property. At the same time, the damage recovered from the employee also includes damage caused to the property of third parties if the employer is responsible for its safety (that is, property in safekeeping).

Separately, the Labor Code of the Russian Federation considers the employee’s obligation to compensate for material damage caused to the employer as a result of his compensation for harm to other persons. Such relationships usually arise among employers—owners Vehicle(or other sources increased danger). In this case, the damage caused to a third party is first compensated by the employer, and then the employee is presented with a recourse claim to reimburse the expenses incurred by the employer.

Direct actual damage is subject to compensation by the employee if his actions are recognized as illegal: the employee did not fulfill or improperly fulfilled his job responsibilities, violated specific norm rights contained in federal laws, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, internal labor regulations, and other regulatory legal acts. Actions that violate the instructions for the maintenance and operation of machines and mechanisms, the storage and issuance of material assets, technological requirements and other technical standards, as well as orders and instructions of the employer issued in accordance with the requirements are considered illegal. current laws and within the limits of the powers granted.

Labor Code of the Russian Federation | Chapter 39. Material liability of the employee

Part three

Section XI. Material liability of the parties to the employment contract

Chapter 39. Material liability of the employee

Article 238. Financial liability of an employee for damage caused to the employer

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

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

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

Article 239. Circumstances excluding the financial liability of an employee

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

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

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

Read also: What length of service does the right to an old-age pension depend on?

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, on compensation to the employer for damage caused in full for the shortage of property entrusted to employees, can be concluded with employees who have reached the age of eighteen years and directly servicing or using monetary, commodity values or other property.
(as amended by Federal Law No. 90-FZ of June 30, 2006)

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

Article 245. Collective (team) financial liability for damage

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

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

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

In case of voluntary compensation for damage, the degree of guilt of each member of the team (team) is determined by agreement between all members of the team (team) and the employer. When 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 may establish a special procedure for determining the amount of damage subject to compensation caused to an 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 to the employment contract, compensation for damage by installments is allowed. In this case, the employee submits to the employer a written obligation to compensate for damages, indicating specific payment terms. In the event of dismissal of an employee who gave a written commitment to voluntarily compensate for damage, but refused to compensate for the specified damage, the outstanding debt is collected in court.

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

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

Article 249. Reimbursement of costs associated with employee training

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

In 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.

Read 1926 times Modified 01/07/2017

Labor Code of the Russian Federation (LC RF)

Party to the employment contract. causing damage to the other party, compensates for this damage in accordance with this Code and other federal laws.

An employment contract or written agreements attached to it may specify the financial liability of the parties to this contract. At the same time, the contractual liability of the employer to the employee cannot be lower, and the employee to the employer – higher, than is provided for by this Code or other federal laws.

Termination of an employment contract after damage has been caused does not entail the release of the party to this contract from financial liability provided for by this Code or other federal laws.

The financial liability of a party to an employment contract arises for damage caused by it to the other party to this contract as a result of its culpable unlawful behavior. unless otherwise provided by this Code or other federal laws.

Each party to the employment contract is obliged to prove the amount of damage caused to it.

The employer is obliged to compensate the employee for the earnings he did not receive in all cases of illegal deprivation of his opportunity to work. Such an obligation, in particular, arises if earnings are not received as a result of:

illegal removal of an employee from work, his dismissal or transfer to another job;

the employer’s refusal to execute or untimely execution of the decision of the labor dispute resolution body or the state legal labor inspector to reinstate the employee to his previous job;

delays by the employer in issuing a work book to the employee, entering into work book incorrect or non-compliant formulation of the reason for the dismissal of an employee;

the paragraph is no longer valid. — Federal Law of June 30, 2006 N 90-FZ.

An employer who causes damage to an employee's property shall compensate for this damage in full. The amount of damage is calculated at market prices in force in the given area on the day of compensation for damage.

If the employee agrees, damages may be compensated in kind.

The employee's application for compensation for damage is sent to the employer. The employer is obliged to consider the received application and make an appropriate decision within ten days from the date of its receipt. If the employee disagrees with the employer’s decision or does not receive a response within the prescribed period, the employee has the right to go to court.

If the employer violates the established deadline for the payment of wages, vacation pay, dismissal payments and other payments due to the employee, the employer is obliged to pay them with interest in the amount of not less than one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force at that time for amounts not paid on time for each day of delay starting from the next day after the due date for payment up to and including the day of actual settlement. The amount of monetary compensation paid to an employee may be increased by a collective agreement or employment contract. The obligation to pay the specified monetary compensation arises regardless of the employer’s fault.

Moral damage caused to an employee by unlawful actions or inaction of the employer is compensated to the employee in cash in amounts determined by agreement of the parties to the employment contract.

In the event of a dispute, the fact of causing the employee moral damage and the amount of its compensation is determined by the court regardless of the property damage subject to compensation.

On the procedure for applying the norms of this chapter, see Resolution of the Plenum of the Supreme Court of the Russian Federation dated November 16, 2006 N 52.

The employee is obliged to compensate the employer for direct actual damage caused to him. Lost income 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. as well as the need for the employer to make expenses 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.

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, other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation, regulatory legal acts of local government bodies, and the constituent documents of the organization.