Responsible employee for work with. Ten important qualities of an effective employee. Illegal behavior of an employee

Actually, any employee of a company / firm can be a financially responsible person, that is, deal with objects (it can be money, documents, Office equipment, goods and much more), which constitute a certain value for the enterprise for the benefit of which he is working.

The main difference from other employees is that such a person bears full or partial responsibility for the values that have been entrusted to him or that he has to use to carry out his activities.

Most often, this category of workers includes:

A detailed list of areas of activity where it can be introduced, as well as the positions of employees who can be financially responsible employees are enshrined at the legislative level in the Labor Code and the Resolution of the Ministry of Labor of the Russian Federation (No. 85 of 12/31/2002).

Responsibilities of a financially responsible person

It should be noted that the person in charge of valuables can be either a managerial employee or an ordinary (performer).

According to the Labor Code, an employee who has caused direct actual damage by his actions or inaction shall compensate it in full. He is exempted from compensation for lost profits of the employer. Hence, the mat. Responsible employee is obliged to:

Carefully and accurately treat the values transferred to him (or by means of which the employee's activities are carried out) and do everything in our power to preserve them and prevent possible damage;
If the safety mat. values are threatened by any threat, the employee is obliged to immediately inform his immediate superior or the head of the organization;
Monitor the status and number of entrusted MCs by keeping records, timely and unscheduled inspections, inventory and audit, be present and participate in the process of taking values into work.

Details and details depend on the field of activity of the company and the position of the employee responsible for the MC. They are spelled out in the employment contract, or in the contract on material responsibility.

Rights

There are MOL rights that not only protect them, but also allow them to carry out their direct work. Namely, employees have the right to:

Participate in the discussion and resolution of issues on the implementation of the agreement of mat.responsibility;
Require the employer or the immediate superior to create conditions for the fulfillment of duties to ensure the safety of entrusted values, to ask for unscheduled inspections, audits, inventories;
To get acquainted and make coordinated adjustments to the reports on balances, movement of the MC and the results of inspections;
To be directly involved in the acceptance and processing of items for which they need to be responsible;
Require the employer or immediate supervisor to suspend employees who interfere with the fulfillment of the liability contract.

A detailed list of rights is reflected in contracts and job descriptions and should not contradict the legislation.

Documents of responsible persons in the organization

There are a number of mandatory documents on the basis of which a MOL can be appointed at an enterprise.

The main one is order of appointment mat of the responsible employee, which includes a link to the legislative act regulating the possibility of appointing such an employee and the name of the employee himself.

It is drawn up in duplicate and signed by the parties to the agreement. This document can be drawn up both upon recruitment and after, when an employee starts working with material assets due to a change in position, responsibilities or if other necessary.

Contracts and orders related to material liability in mandatory registered in the ledger, which reflects the dates of compilation, registration numbers, the degree of responsibility (full, partial, individual, collective), the full name of the responsible employee (in the case of collective responsibility - the foreman), his signature and changes.

Also in some organizations there is job description, which is also drawn up and signed in duplicate. This document is optional, but its presence does not contradict legislative acts.

The document, which confirms the fact of the transfer of valuables to the person who is responsible for them, is the act of acceptance and transfer. The form of the document is unified and contains information: about the employee transferring and accepting responsibility for the safety of material values; date, time, number and place of filling; operating or storage conditions; name, quantity and characteristics of values.

The document must also have 2 copies, drawn up and signed directly at the time of transfer of values.

Features of drawing up a job description

Due to the variety of positions that can be assigned financial responsibility, the job description is drawn up individually for each employee and reflects the full specifics of the work. It specifies specific actions, special responsibilities, boundaries of responsibility of each of these employees.

Thus, the job description of the person contains:

Qualification requirements - age, work experience, education, experience, any special training;
List of laws, orders, orders of the head of the organization. Forms and methods of accounting (not only specific - for a specific position, but also, for example, accounting). Their employee must know to carry out their activities.
Rules for the operation of equipment, units, etc .;
Safety rules;
Action plan in the event of a threat of loss, damage to valuable property;
The list of specific actions of the employee when working with values.

General concepts and abbreviations should not be introduced into the text of the document.

I also want to say that the job description is mat. responsible employee- a document of which does not exist in principle, since due the instruction refers to a specific position, and all clauses in the contract will be different. An example of one of them (not the most standard) is below:

Briefing

As well as job description instructing employees plays an important role.

It can be held at a certain frequency established by the employer, and is required for the rational allocation of workers' time and the development and improvement of skills.

It can be carried out both in writing and orally. During the briefing, innovations, changes related to the activities of employees are reported.

But at the same time, the briefing procedure is not mandatory, since it performs functions similar to the job description.

Reporting

To control the activities of a responsible employee, various reporting forms are introduced at the enterprise.

The reporting period and deadlines for the submission of documents are set by the head of the enterprise and depend on the need to update information about material values and the volume and type of activity of the organization. The responsible person can inform his management about the movements of the things entrusted to him daily, once a week / month / quarter, etc.

All changes and movements of material assets are recorded in writing and drawn up in the form of a document. It contains:

general information- details of the organization, reporting period, report number, etc.;
Information about entrusted material assets at the beginning of the period - amounts, prices, accompanying documents, etc.
Information about entrusted material assets at the end of the period.
Total - balances (goods, things, documents, banknotes and other valuables) and documents confirming the movement of these valuables (receipts and expenditures cash vouchers, goods and consignment notes, etc.).

The report is drawn up in 2 copies and signed by the mat. responsible person.

The data entered in writing are compared with the attached documents.

The accounting of fixed assets for which the person is responsible is carried out using:

Inventory list of fixed assets;
Accounting log;
Book of accounting of material values;
Material assets accounting cards;
Other documents depending on the specifics of the position held.

The forms of this documentation can be found in the Labor Code and the Resolutions of the Government of the Russian Federation.

When checking and identifying a shortage of fixed assets or their damage, a person who signed an agreement on full liability can not only receive a reprimand with entry into a personal file, but also be removed or dismissed. In this case, the employee will be compensated for the damage in full. The degree of punishment depends on the degree of fault of the employee.

Another very important document is receipt of a financially responsible employee, which is drawn up according to the approved form (P - 52).

It is filled in and signed by the employee personally before the start of the check, audit, inventory and is proof that there are no unaccounted money, documents and valuables, and all others are included in the report.

Conclusion

The staff in charge of things do a very important role in the activities of the organization, since coherence, accountability and quality of work depend on them. Therefore, it is important to follow all the rules and recommendations for the appointment, design and organization of the activities of responsible persons.

Responsible employee in practical psychology - the level of professional and personal development. See Line of Business Responsibility

It differs from the Specialist not in the set of knowledge (the performer or specialist may have more knowledge), but in courage, determination, will - to do what is needed as a result. The desired result will be! Someone will not be - we will find, the people wilted - we will kick or motivate, confused - we will figure it out; such an employee always has enough determination and will to get down to business and bring it to a result.

The responsible employee makes sure that the work is brought to the result. It is personally important for him, the client received what he wanted and was satisfied. If he has made a report for the chief, it is important for him not only to submit the report, he will try, on occasion, to make sure that the chief does not accidentally forget this report and does not lose it, so that everything goes into business.

"I agree to load a dump truck if we are not taking it all to a landfill. We are taking it to people!"

For a responsible employee, the surrounding people, employees, boss and clients, not strangers, but their own. This is where the responsible employee differs from.

The responsible employee knows very well that the assigned question must be closed. This means that it is necessary not only to fulfill the order, but also to report on the fulfillment and receive confirmation that the manager considers the issue closed.

For him, the natural question is: Do I need to do something else? Is there anything I can help you with?

In relationships - the unconditional priority of talking with a leader (or other elders) over talking with peers.

If the manager is not satisfied, the employee does not make excuses and does not persuade the manager, but, asking questions, clarifies the essence of the dissatisfaction and thinks about how best to fix it.

Priorities and motivation

Knows how (dares) to prioritize work.

More often a careerist. Drawn.

Responsible employee and Manager

The next step in the development of business responsibility is the level of the manager (middle manager). For most people who have reached the level of the Responsible employee, the line separating them from the level of the Leader turns out to be insurmountable ... See Transition to the level of the Leader

What qualities of workers would you pay attention to? And what is your team now? What qualities of employees make them important and irreplaceable in the team? And are you an effective worker yourself?

The team needs competent, responsible people whose hands grow from where they are needed. To determine if your employees fall into this category, we wrote this article.
So, 10 qualities effective employee.

1. Reliability

You can count on him and you know that he will certainly fulfill the task assigned to him, no matter what it costs him. He does not have jambs (or their number is negligible). He acts consistently, without hesitation and hesitation. You know that he will work equally well all the time, and not only when the muse comes to him.

2. Constructive communication

An effective employee can communicate their thoughts and ideas clearly and accurately. He communicates with colleagues on the merits, treats with respect both the interlocutors and their participation in teamwork... He can be instructed to convey important information to the rest and at the same time be sure that everyone will understand everything as it should.

3. Ability to listen

I listen, but I do not hear - this is a disease of many. An effective employee is distinguished by the fact that he does not catch crows at work and listens carefully to orders from his superiors. This is an important quality, without which it will not be possible to work effectively. He does not enter into an argument just to show that he is the smartest here. Does not challenge someone else's point of view until the interlocutor finishes his thought. Able to adequately respond to criticism addressed to him.

4. Activity

A good employee is proactive and proactive. He not only fulfills the assigned tasks, but can also bring constructive ideas along the way. Never extinguished sitting idle when others are working. Voluntarily volunteers to perform a particular task, without waiting for the finger of a leader to point at him.

5. Sociability

6. Ability to work in a team

To be successful, the team must act as a single organism. An effective employee is able to work in a team and achieve the goal set for the team. He can interact with colleagues.

7. Flexibility b

The team is often faced with changing conditions or itself creates the prerequisites for changes. Effective workers adapt easily to change. They do not complain, do not fall into a stressful state due to the fact that something has changed at work or new bosses have come. An effective employee is also able to be flexible in interpersonal communication, to change his point of view if it is wrong.

8. Responsibility

Feels responsibility not only for himself, but also for his team, for the results of his work. She does her best to ensure that her work brings the maximum return, and demands the same from her colleagues.

9. Ability to solve problems

Any team is faced with various problems. Effective workers do not succumb to difficulties, at any time they are ready to tackle the problem that has arisen. They do not ignore the problem, do not look for the culprit, do not postpone the solution of the problem until later. They discuss the situation with colleagues and actively interact with them to draw up a plan for solving the problem.

10. Respect for people

Effective employees treat both colleagues and superiors or subordinates with respect. In a word, to all people, regardless of their status. Have a sense of humor that does not hinder them in professional activity.

And finally. An effective worker doesn't have to be a leader who flaunts his particular style or personality. He may be quiet, but not passive. Its main task is effective work in the form of the result obtained, and not the process of obtaining it.

Magazine: Handbook of a personnel officer
Year: 2011
Author: Orlova Elena Vasilievna
Topic: Documents personnel service, Full financial responsibility, Mandatory and additional conditions
Heading: Personnel practice

Agreement on full individual material liability Additional agreement on the performance of the duties of a temporarily absent employee Order on the performance of additional work Order on the inventory

Regulations

Russian Federation

Labor Code

There is such a special category of workers - matresponsible. And despite the fact that you will not find a special chapter in the Labor Code of the Russian Federation that establishes the specifics of regulating their labor, there are plenty of features in the relationship between such employees and the employer. In what cases is it legal to increase the employee's liability, what should be remembered when concluding an agreement on full liability and what to do when the responsible employee urgently needs to be replaced?

The full financial responsibility of the employee consists in his obligation to compensate the direct actual damage caused to the employer in full. Let us remind you that material liability in the full amount of damage caused to the employer in the performance job responsibilities, is imposed on the employee, in particular, by the Labor Code of the Russian Federation or other federal laws (Article 242, Clause 1, Part 1, Article 243 of the Labor Code of the Russian Federation).

For example, according to Part 5 of Art. 68 Federal law of 07.07.2003 No. 126-FZ "On Communications", employees of telecom operators are financially liable to their employers for the loss or delay in delivery of all types of postal and telegraphic items, damage to investments postal items that occurred through their fault when they performed job duties, to the extent of the responsibility that the telecom operator bears to the user of telecom services, unless another measure of responsibility is provided for by the relevant federal laws.

The list of cases of full liability of employees is established by the Labor Code of the Russian Federation and cannot be supplemented by either a local act of the employer or an individual agreement with an employee, with the exception of labor contracts concluded with a deputy head and chief accountant (part 2 of article 243 of the Labor Code of the Russian Federation).

Article 244 of the Labor Code of the Russian Federation makes it possible to conclude written agreements on full material responsibility for the shortage of entrusted property with employees who have reached the age of 18 and directly serve or use monetary, commodity values or other property.

So, we can distinguish three categories of materially responsible employees due to the peculiarities of the concluded labor contracts and contracts on full material responsibility.

EMPLOYEES DIRECTLY WORKING WITH MATERIAL VALUES

Advice It is impossible to conclude an agreement on full material responsibility with a minor. Therefore, it is better not to hire him for work related to the direct service of monetary and material values.

Full financial responsibility may be imposed on persons who, on the basis of a special written contract ( Annex 1) or by a one-time document transferred cash, documents (securities, forms strict accountability etc.) or other property belonging to the employer (clause 2, part 1, article 243 of the Labor Code of the Russian Federation).

In relation to employees directly working with monetary or material values, the above-mentioned apply general rules the conclusion of an agreement on full individual liability, established by Art. 244 of the Labor Code of the Russian Federation ( tab. 1).

Table 1

Conditions for concluding an agreement on full liability

The list of positions and jobs replaced or performed by employees with whom agreements on full individual liability for the shortage of entrusted property can be concluded (hereinafter referred to as the List), as well as the standard form of such an agreement, were approved by Resolution of the Ministry of Labor of Russia No. 85 dated December 31, 2002.

So, according to the List, agreements on full individual material liability, in particular, can be concluded with employees replacing the positions of cashiers, supervisors, sellers, managers, other warehouse managers and others, as well as those employed in work on receiving and paying all types of payments, according to calculations when selling (selling) goods, products and services (including not through the cash desk, through the cash desk, without the cash desk through the seller, through a waiter or other person responsible for making payments), etc.

Written contracts full material liability can only be concluded with those employees and for the performance of those types of work that are provided for by the specified List. The list is exhaustive and is not subject to broad interpretation (letter from Rostrud dated 19.10.2006 No. 1746-6-1).

Our cashier went on parental leave, and one of the employees was offered to move temporarily to her place. Simultaneously with the conclusion supplementary agreement to the labor agreement on the transfer, it is necessary to conclude an agreement on full individual financial responsibility. Usually, we draw up all documents on material liability strictly according to the approved standard form. But this time it became necessary to introduce certain clarifications into the agreement. Do we have the right to do this?

The standard form of the agreement on full individual material liability was approved by the decree of the Ministry of Labor of Russia dated December 31, 2002 No. 85. But this is just a standard form - it is of a recommendatory nature. Moreover, this form is not directly stipulated by the law.

Thus, you have the right to change or supplement the standard form of an agreement on full individual liability, and you can also develop your own form of such an agreement. The main thing is to make sure that certain conditions of your liability agreement do not worsen the employee's position in comparison with the established current labor legislation, collective agreement, agreements. Otherwise, such terms and conditions may not apply.

Please note: if the position (job) replaced (performed) by the employee is included in the List, but the full liability agreement has not been concluded with him, then the employee will not bear full financial responsibility on the basis in question (clause 2, part 1 of Art. 243 of the Labor Code of the Russian Federation). If at the same time the employer establishes:

the fault of such an employee in causing damage (in the absence of intent); illegal actions (inaction); a causal relationship between them, material responsibility can be imposed only within the limits of his average monthly earnings.

In our organization, employees are given expensive overalls. Do we have the right to oblige employees to sign agreements on full liability in case they suddenly lose or spoil their overalls?

In this case, the employee cannot be entrusted with full financial responsibility for the overalls given to him for work by concluding an appropriate contract with him. Such contracts are concluded only with those employees whose work is associated with the direct maintenance or use of monetary, commodity values or other property (Article 244 of the Labor Code of the Russian Federation). Moreover, the positions of such employees should be mentioned in the List.

At the same time, the employee in any case is obliged to take good care of the property of the employer, including overalls (Article 21 of the Labor Code of the Russian Federation). If the overalls are lost or damaged through the fault of the employee, he, according to the law, must compensate the organization for the damage (Article 238 of the Labor Code of the Russian Federation). At the same time, according to the general rule, material liability is limited to his average earnings (Article 241 of the Labor Code of the Russian Federation). That is, regardless of the cost of the damaged overalls, an employee can only be charged an amount that does not exceed his average earnings.

True, in some cases, the employee will still be obliged to reimburse the organization for all losses that have happened through his fault. For example, if he deliberately spoils the uniform or overalls issued to him (clause 3 of part 1 of article 243 of the Labor Code of the Russian Federation). In this case, the obligation to compensate for the damage in full will come by force of law. And the fact that an agreement on full individual material liability has not been concluded with the employee, in this case, will not matter.

Advice When hiring a financially responsible person, specify the specifics of his work related to the maintenance of material assets in the employment contract and do not postpone the conclusion of an agreement with him on full financial responsibility

An ideal case when an agreement on full liability is concluded simultaneously with the signing of an employment contract. At the same time, in the text of the employment contract, it is advisable to stipulate both the working conditions and the fact that it will be associated with the maintenance of property on terms of full financial responsibility.

Please note: if the fulfillment of duties for the maintenance of material values is the main labor function of the employee, which was agreed upon when hiring, and by virtue of the current legislation, an agreement on full liability can be concluded with him, about which the employee knew, refusal to conclude such an agreement follows to be considered as failure to fulfill labor duties with all the ensuing consequences. This is indicated, in particular, in par. 2 clause 36 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of March 17, 2004 No. 2 "On the Application by the Courts of the Russian Federation of the Labor Code of the Russian Federation" (hereinafter - Resolution No. 2). It is in order for the employer to be able to confirm that when hiring, the need to conclude an agreement on full individual financial responsibility was stipulated, and this condition should be reflected in the employment contract with the employee.

The employee was transferred to a position related to material responsibility. In the additional agreement on the transfer, we prescribed the possibility of concluding an agreement on full individual liability, and the employee agreed with this condition. Now we offer to sign the contract, but he refuses. What should we do?

You have the right to demand from the employee the conclusion of an agreement on full individual material liability, subject to the conditions that we talked about above. In addition, the employee, when signing an employment contract, and in the situation under consideration, a transfer agreement, must be aware that an agreement on full financial responsibility can be concluded with him.

The Plenum of the Supreme Court of the Russian Federation in Resolution No. 2 equates an employee's refusal to conclude an agreement on material liability to a disciplinary offense with "all the ensuing consequences." And this means that in case of refusal to conclude an agreement on full material liability, the employee can be applied in the prescribed manner disciplinary action... For example, you can act according to the following scheme: refused once - you can make a remark, continues to refuse - reprimand, did not draw conclusions, and did not sign an agreement on full liability - you can dismiss the employee on the grounds provided for in paragraph 5 of part 1 of Art. ... 81 of the Labor Code of the Russian Federation, - for repeated failure to perform labor duties in the presence of a disciplinary sanction.

HEAD OF THE ORGANIZATION

Full financial responsibility of the head of the organization for damage caused to the organization comes by virtue of the law (Article 277 of the Labor Code of the Russian Federation), and regardless of whether the labor contract with him contains a condition of full financial responsibility or not (clause 9 of the resolution of the Plenum of the Supreme Court of the Russian Federation dated 16.11.2006 No. 52 "On the application by courts of legislation regulating the material liability of employees for damage caused to the employer"; hereinafter - Resolution No. 52). At the same time, as indicated in the same paragraph of the resolution, the issue of the amount of compensation for damage (direct actual damage, losses) is decided on the basis of the federal law, in accordance with which the head is financially liable.

For example, in accordance with paragraph 2 of Art. 25 of the Federal Law of 14.11.2002 No. 161-FZ "On State and Municipal Unitary Enterprises" unitary enterprise his guilty actions (inaction), including in the event of loss of the property of a unitary enterprise.

Thus, the employer may provide for a condition on the material responsibility of the head of the organization in the employment contract (an additional agreement to it), nevertheless, the absence of such a condition does not deprive the employer of the opportunity to recover the damage from the head of the organization in full.

DEPUTY HEADS OF THE ORGANIZATION AND CHIEF ACCOUNTANT

Full financial responsibility can be assigned to the deputy head of the organization or to the chief accountant, provided that this is established by an employment contract (part 2 of article 243 of the Labor Code of the Russian Federation) ( tab. 2).

table 2

Conditions for bringing individual employees to full liability

Keep in mind that it is impossible to provide for a condition of full liability in an employment contract, for example, with a chief engineer. It is also illegal to include a full liability clause in an employment contract with a simple accountant. By virtue of Part 2 of Art. 9 of the Labor Code of the Russian Federation, such a condition, which worsens the position of the employee in comparison with the established labor legislation, cannot be applied.

In the employment contract with the chief accountant, we prescribed the condition of full financial liability for damage caused through his fault. And as they looked into the water: in the end, he caused damage, and very noticeable. Can we recover damages from him in full, as provided for by the employment contract, despite the fact that at the time of its infliction, the chief accountant had not yet passed the test established when hiring?

Labor legislation in full applies to those employees who are hired with a test condition (Article 70 of the Labor Code of the Russian Federation). In this regard, the establishment of a test is not a circumstance that excludes material liability, including full, in cases provided for by the Labor Code of the Russian Federation or other federal laws, and in particular - in the situation under consideration, when the condition of full individual material liability of the chief accountant is spelled out in his employment contract.

If the employment contract with the deputy head of the organization or the chief accountant does not contain conditions for full financial responsibility, then these employees will bear limited financial liability for the damage caused, that is, within their average monthly earnings (clause 10 of Resolution No. 52). They can only be held liable on a general basis, like any other employee (for example, in the event of deliberate damage).

Is it possible to bring the chief accountant to full financial responsibility for the lack of material assets?

It is impossible to bring the chief accountant to full financial responsibility for the lack of any valuables, for example, money in the cash register. As already noted, only employees who directly serve monetary or material values (for example, cashiers) bear full material responsibility for the shortage. Their positions should be included in the List, and agreements on full financial responsibility for the shortage of the property entrusted to them are concluded with such employees. The chief accountant does not directly service monetary and material values. Except, of course, in exceptional cases: when he combines his position with the position named in the List, for example, the position of a cashier (or performs such additional work on a part-time basis), and an agreement was concluded with him on full liability for the shortage of monetary values just as with a cashier.

SUBSTITUTION OF TEMPORARILY ABSENT MATERIAL RESPONSIBLE EMPLOYEE

In practice, it is not uncommon for a financially responsible person (storekeeper, cashier, freight forwarder, etc.), with whom an agreement on full individual financial responsibility has been concluded and certain property to be registered, is temporarily absent (for example, is in the annual or study leave or leave without saving wages, sick, sent on a business trip, absent due to unclear circumstances). At the same time, the receipt and issuance of monetary and material values, of course, does not stop. And it becomes necessary to formalize the replacement of a financially responsible person for the period of his absence. In practice, use different ways replacement of a temporarily absent employee ( tab. 3).

Table 3

Methods for registration of replacement

Are there any peculiarities in the paperwork when replacing financially responsible employees that should be taken into account?

According to paragraph 2 of Art. 12 of the Federal Law of 21.11.1996 No. 129-FZ "On accounting", clause 27 of the Regulations for the maintenance of accounting and financial reporting in the Russian Federation, approved. by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, when changing financially responsible persons, the organization is obliged to conduct an inventory.

The inventory procedure is established by the Methodological Instructions for the Inventory of Property and Financial Liabilities, approved. by order of the Ministry of Finance of Russia dated 13.06.1995 No. 49. The form of the order on conducting an inventory is given in Appendix No. 1 to the data Methodical instructions (Appendix 4). It must be registered in the book for monitoring the execution of orders to conduct an inventory in the form given in Appendix No. 2 to the Methodological Instructions.

After summing up the results of the inventory, you need to draw up an act of transferring cash, inventory, other property to a substitute employee (in any form).

You should know this

An employment contract on full liability can be concluded with an employee only if three conditions are met: Condition 1. The employee reaches the age of 18. Condition 2. Direct service by him or the use of monetary, commodity values or other property in the performance of the labor function. Condition 3. The presence of the position occupied by the employee in the List, approved. Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85.

Annex 1

An example of an agreement on full individual material liability

Appendix 2

An example of drawing up an additional agreement on the performance of the duties of a temporarily absent employee with the imposition of full financial responsibility

1 -1

The employee is obliged to compensate the employer for the direct actual damage caused to him. Lost income (lost profits) are not subject to collection from the employee.

Direct actual damage means a real decrease in the employer's cash assets or deterioration of the specified property (including property of third parties held by the employer, if the employer is responsible for the safety of this property), as well as the need for the employer to make 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.

Article 239. Circumstances precluding material liability of an employee

Material liability of the 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 the storage of property entrusted to the employee.

Article 240. Right of the employer to refuse to recover damages from the employee

The employer has the right, taking into account the specific circumstances in which the damage was caused, to completely or partially refuse to collect it from the guilty employee. The owner of the organization's property may restrict 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, the constituent documents of the organization.

(as amended by Federal Law of 30.06.2006 N 90-FZ)

Article 241. Limits of material liability of an employee

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

Article 242. Full material liability of an employee

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

(as amended by Federal Law of 30.06.2006 N 90-FZ)

Material liability in the full amount of damage caused may be imposed on an employee only in cases provided for by this Code or other federal laws.

Employees under the age of eighteen bear full financial responsibility only for deliberate damage, for damage caused in a state of alcoholic, drug or other toxic intoxication, as well as for damage caused as a result of a crime or administrative violation.

(as amended by Federal Law of 30.06.2006 N 90-FZ)

Article 243. Cases of full financial liability

Material liability in full amount of the damage caused shall be borne by the employee in the following cases:

1) when, in accordance with this Code or other federal laws, the employee is fully liable for damage caused to the employer in the performance of the employee's work duties;

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

3) deliberate infliction of damage;

4) causing damage in a state of alcoholic, drug or other toxic intoxication;

(as amended by Federal Law of 30.06.2006 N 90-FZ)

5) damage caused as a result of criminal actions of an employee, established by a court verdict;

6) infliction of damage as a result of an administrative violation, if such is established by the relevant state body;

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

(as amended by Federal Law of 30.06.2006 N 90-FZ)

8) damage caused not during the performance of the employee's labor duties.

Material 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, the chief accountant.

(as amended by Federal Law of 30.06.2006 N 90-FZ)

Article 244. Written agreements on full material liability of employees

Written agreements on full individual or collective (brigade) material liability (paragraph 2 of the first part of Article 243 of this Code), that is, on compensation to the employer for the damage caused in full for the shortage of property entrusted to employees, may be concluded with employees who have reached the age of eighteen and directly serving or using monetary, commodity values or other property.

(as amended by Federal Law of 30.06.2006 N 90-FZ)

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

Article 245. Collective (brigade) material liability for damage

When jointly performed by employees certain types works related to the storage, processing, sale (vacation), transportation, application or other use of the values transferred to them, when it is impossible to delineate the responsibility of each employee for causing damage and conclude an agreement with him on compensation for damage in full, a collective (brigade) material liability.

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

Under an agreement on collective (brigade) material responsibility, the values are entrusted to a predetermined group of persons, who are fully financially responsible for their shortage. To be exempted from material liability, a member of the team (brigade) 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 damage in court, the degree of guilt of each member of the team (brigade) 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 based on market prices in effect in the area on the day of damage, but not lower than the value of the property according to accounting data, taking into account the degree of deterioration of this property.

Federal law may establish a special procedure for determining the amount of damage subject to compensation caused to the employer by theft, deliberate 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. Obligation of the employer to determine the amount of damage caused to him and the reason for 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 carry out such a check, the employer has the right to create a commission with the participation of relevant specialists.

It is mandatory to request a written explanation from the employee to establish the cause of the damage. 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 of 30.06.2006 N 90-FZ)

The employee and (or) his representative have the right to get acquainted with all the materials of the inspection and to appeal them in the manner prescribed by this Code.

Article 248. Procedure for recovery of damage

The recovery from the guilty employee of the amount of damage caused, not exceeding the average monthly salary, is carried out by order of the employer. The order can 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.

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

(as amended by Federal Law of 30.06.2006 N 90-FZ)

If the employer does not comply established order recovery of damage, the employee has the right to appeal against the actions of the employer in court.

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

With the consent of the employer, the employee can transfer to him for compensation for damage caused by an equivalent property or fix damaged property.

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

Article 249. Reimbursement of expenses related to employee training

(as amended by Federal Law of 30.06.2006 N 90-FZ)

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

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

Review body labor disputes may, taking into account the degree and form of fault, the financial situation of the employee and other circumstances, reduce the amount of damage to be recovered from the employee.

Reduction of the amount of damage to be collected from the employee is not made if the damage was caused by a crime committed for personal gain.