Material liability of the person. What is a receipt

The list of positions of financially responsible persons was specially developed in the Ministry of Labor of the Russian Federation in order to bring to the attention of managers the circle of employees on whom they can blame for the loss or damage of material assets in full. This list can be expanded or changed only at the legislative level, local acts of enterprises in this case cannot change anything.

In what cases full financial liability can be applied to an employee

During the performance of their direct duties, many employees have to deal with material assets for which the employer is responsible. Naturally, if something breaks or disappears, the employer will want to recover the damage from the employee who caused the loss. But this cannot always be done. In labor legislation, the issue of employee liability is detailed.

So, when it comes to material liability, then it can be established by law or contract. Moreover, contractual liability has its own limitations: the employer's liability cannot be underestimated, and the employee's liability cannot be overestimated in relation to that established by law. In fact, the parties to the contract can specify those conditions on material liability that are written in the law.

According to Art. 241 of the Labor Code of the Russian Federation, the material liability of an employee has a limit set at the level of one average monthly wage. And it is possible to increase responsibility only in cases directly prescribed in Art. 243 of the Labor Code of the Russian Federation, namely:

When it is directly spelled out in the law.
When there was a special agreement between the employee and the employer (such an agreement may be one-time or permanent).
When the damage was done intentionally.
If the worker who caused the damage was drunk or under the influence of drugs.
If the action, as a result of which the damage was caused, was officially recognized as a crime or administrative violation.
If the employee who caused the damage was not in the execution of his job responsibilities.

The list of positions of financially responsible persons can be used in cases when the employee signs a special agreement with the employer, thereby assuming full financial responsibility.

Individual and collective material responsibility

The legislator in the Labor Code of the Russian Federation uses 2 categories: individual and collective financial liability. Which one will be used depends on the nature of the work performed. If a group of people works with material values, between whom it is impossible to differentiate responsibility, then an agreement on full material responsibility is signed with the entire team at once.

However, each member of the team has the opportunity to absolve themselves of responsibility for the damage caused. To do this, he needs to prove his innocence. And at the same time, the degree of guilt of the members of the collective can vary. This is either negotiated within the collective, or, if the dispute goes to court, the degree of guilt is established by the court.

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Accordingly, individual material responsibility is imposed on only one employee who directly works with material assets. And if such an employee has a replacement, then a separate contract is concluded with him.

When choosing between these two categories, it is necessary to additionally pay attention to the list of works in which it is possible to conclude an agreement on full liability. Various lists are provided for individual and collective responsibility. But both of them are enshrined in the decree of the Ministry of Labor of the Russian Federation No. 85 of December 31, 2002. Moreover, if for individual responsibility there is a list of positions and jobs, then for collective only a list of jobs, in connection with the performance of which material responsibility can be expanded.

List of persons and works subject to full liability

So, in the resolution of the Ministry of Labor, there are 3 lists, where positions and types of work are indicated with the possibility of concluding an agreement on material liability.

List of positions that can be assigned individual responsibility. It includes:

Cashiers and controllers.
Employees of any level, working in the depository or expert fields of activity, as well as those associated with the circulation of money and securities.
Executives employed in the service sector, food, trade, hotels.
Heads of warehouses, lockers and pawnshops, building commandants, head nurses, forwarding agents, castellans, storekeepers.
Heads of pharmacies and pharmaceutical organizations.
Laboratory assistants, methodologists, heads of libraries.

The list of works where contracts of individual responsibility can be signed with the employees performing them:

Acceptance and payment of payments, sale of goods and services.
Depository and expert work, as well as work related to the circulation of banknotes and securities.
Works related to the storage of material values.
Works related to the repair of household items, cars, jewelry, nuclear materials, and hence with their temporary storage.

The list of works where contracts of collective responsibility can be concluded with the employees performing them coincides with the previous list of works.

Registration of liability: order of appointment and sample contract

The issue of full financial liability should be fixed separately. Only for company managers and the chief accountant, this clause can be part of an employment contract.

An agreement on full liability can be offered to the employee for signing immediately together with labor contract when enrolling him in the state. If this has not been done, the employee is liable for damage only within the framework of the monthly salary - even if his position is fixed in the list of persons with whom full liability agreements can be concluded. The contract itself is concluded on the basis of the corresponding order.

The employer may offer to sign the agreement some time after hiring, but the employee is not obliged to sign it. However, refusal can lead to dismissal. True, before that, the employer will have to offer the employee another position. And the dismissal itself is carried out according to the procedure associated with significant change terms of the employment contract.

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Sample standard contract for such cases, it was proposed and approved by the Ministry of Labor in the same resolution as the above lists of positions and jobs. There are 2 options: to consolidate individual and collective responsibility.

Consequences of damage

Before demanding full compensation for damage from the employee, the employer must establish the amount of damage and give the employee a month for voluntary compensation. If the employee has not paid the required amount during this period, then the compulsory collection of an amount in excess of the employee's average monthly earnings can only take place in court.

The employee has a chance to avoid paying compensation if he proves his innocence. Also, the employee can, by agreement with the employer, pay compensation in installments. To do this, the employee must formalize his obligation in writing, where he would indicate the timing of payment. But if the employee does not follow the payment schedule, then the debt can be collected in court.

Dismissal of a financially responsible person

The dismissal of an employee does not in any way affect his obligation to pay off the damage caused to him during work. An employer may even specifically fire an unreliable employee, but he will still have to pay compensation for damage.

The labor legislation enshrines the principle that material liability does not in any way depend on bringing an employee to disciplinary, administrative or even criminal liability. So if the employee is imprisoned for theft, he will have to pay off the debt to the employer.

An employee who, during the performance of his job duties, works with material assets may be held liable for their damage or loss. But in order for such an employee to compensate the damage in full, a special agreement must be signed with him. However, an agreement on full liability can not be signed with everyone - the position occupied by the employee or the work performed must be included in the corresponding list approved by the Ministry of Labor.

Almost any employer has at least one employee who, according to his job responsibilities is responsible for the safety of the employer's property entrusted directly to him.

Being a person primarily interested in ensuring that his property is intact, used rationally and for its intended purpose, the employer initiates the execution of an agreement (agreement) with such an employee (or employees) on full liability (Article 244 of the Labor Code of the Russian Federation). The purpose of such a document turns out to be:

Increasing the degree of employee responsibility for property that does not belong to him.
The opportunity to receive from the employee compensation for the damage caused by him in full.

Execution of such an agreement is the employer's right. The legislation does not oblige him to do this. However, the absence of this document, even with the obvious and proven fault of the employee, will not allow the employer to recover from him more than one average monthly salary in payment for the losses caused (Article 241 of the Labor Code of the Russian Federation).

What is the material responsibility of an employee

Material liability to the employer exists for all employees. But it can take different forms:

Limited (Articles 231, 238, 241 of the Labor Code of the Russian Federation), in which a liability agreement is not concluded, the employer has the right to independently recover damages from the employee in a limited amount, and if the amount established by law is exceeded, only through going to court (Art. 248 of the Labor Code of the Russian Federation).
Full individual (Articles 242, 243 of the Labor Code of the Russian Federation), arising when the amount of property for which the employee is responsible is easily specified, the employee is provided with the conditions for monitoring him and the employee is assigned appropriate responsibility.
Full collective (Article 245 of the Labor Code of the Russian Federation), which differs from the full individual in that a certain amount of property is under the control of a group of persons who are simultaneously assigned this responsibility.

Both types of full financial liability are accompanied by the employer's execution of a written (Articles 244, 245 of the Labor Code of the Russian Federation) agreement on material liability: in the first case - with each financially responsible person, in the second - with all members of the group. Material values are transferred to them according to the inventory and are periodically subject to inventory.

A complete list of positions and jobs in which either one or another type of responsibility occurs is contained in the decree of the Ministry of Labor of the Russian Federation No. 85 dated December 31, 2002. Examples are:

for an individual - a cashier, storekeeper, freight forwarder, driver;
for the collective - a team of sellers, a team of builders or storekeepers.

It is advisable to draw up an agreement on material responsibility either simultaneously with the appointment of an employee to a position that implies appropriate responsibility, or when starting work with this responsibility. Persons under 18 years of age are not allowed to conclude such contracts (Article 244 of the Labor Code of the Russian Federation).

All the nuances of the relationship between the employer and employees in relation to material liability can be systematized in an internal regulation.

Doubting how to properly carry out a particular procedure associated with the management HR administration? On our forum you can dispel any doubts. So, you can clarify with whom and in what form an employment contract with material responsibility is required.

Where to get a liability agreement form

Standard forms of agreements for both types of full liability are present in the decree of the Ministry of Labor of the Russian Federation of December 31, 2002 No. 85 (Appendices 2 and 4).

They can be taken as a basis, drawing up your own contracts, which will take into account the requirements for specific positions, jobs, teams and situations.

Information will be mandatory for such a document:

About the parties concluding it.
Their responsibilities. In particular, the employer must create conditions for the employee to be able to ensure the safety of property.
The subject of the employee's responsibility.
Date of imprisonment.

On our website, you can see one of the options for an agreement on the full individual liability of an accountant-cashier.

For a sample of a similar document drawn up for the team, see.

Outcomes

Making a liability agreement with a person who is entrusted with working with material assets is a matter of utmost importance for an employer interested in the safety of his property. When compiling this document, you must adhere to a number of rules established by current legislation.

Last modified: June 2019

To avoid the risks associated with damage to the property of the organization, its customers, a materially responsible person works at each site where such property is maintained and used.

Who can be assigned to them in the organization? Can a director be a financially responsible person? What rights are vested in financially responsible persons, what are their responsibilities?

Definition

A financially responsible person is an employee who is entrusted with material assets, and for them he is fully responsible.

Liability is regulated by chapters 37, 39 of the Labor Code of the Russian Federation. The list of financially responsible persons under the Labor Code is established by Art. 244, art. 277.

It must be said that all employees are responsible for damage and loss of the organization's property within the framework of the average monthly salary, this responsibility is partial. average salary calculated based on wages for the previous 12 months.

Otherwise, the materially responsible person is responsible for the obligations. Such responsibility is imposed on the team (brigade) or personally. Brigade responsibility is introduced when its members carry out activities together, and it is not possible to isolate the share of everyone's participation. To avoid brigade responsibility, a person will have to prove his own non-involvement with evidence.

If the financially responsible goes on vacation or leaves, a complete inventory of the property entrusted to him is carried out (part 3 of Art. 11 402-FZ of 06.12.2011).

Appointment of materially responsible persons

For the director, responsibility is provided in full.

The deputy director, the chief accountant are appointed responsible, if this does not happen, they bear the same responsibility as other employees of the enterprise. To do this, it is enough to include such a condition in the employment contract.

The full responsibility of the employee, the team is established by the contract, on the basis of which. The collective responsibility agreement is signed by the leader and all members of the collective.

Obligatory conditions for concluding an agreement are:

the employee has reached the age of majority;
performance of work is impossible without maintenance and the use of material values.

Responsibility in budgetary institution differs in the absence of circulation of money and valuable assets. There are no positions associated with such activities.

The contract is allowed to be signed with workers in positions or those employed in jobs specified in the Decree of the Ministry of Labor and Social Development of December 31, 2002 No. 85.

In order to avoid contradictions when applying to the judicial authorities, the nuances of liability should be clarified, they should be contained job description... The law did not establish such a requirement.

Responsibilities

The responsible persons of the organization should:

protect the property of the organization, prevent its damage;
promptly inform management about the threat of damage;
keep records of values and draw up reports;
participate in checking the availability of property, its condition.

In this case, the administration must:

provide the required environment for the employee's work, the preservation of property;
to acquaint the employee with laws, regulations, other documents relating to material liability, local acts;
check the availability of property, its condition.

Who is fully responsible

The worker is fully liable if:

he has full responsibility;
a shortage of values was discovered, the administration drew up a document according to which the worker received these values;
the harm was caused with intent, being in a state of intoxication, as a result of the use of alcohol, toxic, narcotic substances, property is damaged or lost as a result of a crime, an administrative violation;
information has been disclosed, the non-disclosure of which is protected by law;
the worker did not fulfill his duties.

Minors bear full responsibility in the third case of the above.

When an employee is relieved of responsibility

If the damage has arisen for reasons:

flood, hurricane, earthquake; other natural disaster; military action;
with a threat to the life of an employee, other citizens, the state, and it was impossible to eliminate this danger in a different way;
defense if such defense was necessary;
natural risk, when tasks cannot be performed in another way, the worker acted in accordance with the experience and knowledge accumulated by society, performed duties as required;
management did not create the required storage conditions.

Recovery of damage

The management has the right to claim damages from the employee; it is prohibited by the legislator to claim lost income. The amount of damage is calculated based on average market prices, but not less than the cost indicated in the documents, taking into account wear and tear. The legislator may provide for another way of determining the damage. The need to prove the amount of damage lies with the person to whom it was caused.

There are four ways out of the situation, depending on the circumstances.

The management has the right to forgive the damage in full, part of it. The owner has the right to impose restrictions. The decision can be influenced by: the amount of damage, the measure of the worker's guilt, his attainment of majority, the existence of an agreement on full responsibility. The right not to apply in favor of some, to the detriment of others.
When the damage does not reach the average monthly salary, compensation is deducted by order of the management. This must be done within a month after the harm has been established.
When the time has expired, the worker refuses to compensate for the damage, which is more than the average monthly wage, it is possible to receive compensation only through the courts.
The employee has the right to offer compensation, both partial and full.

The administration has the right to provide an installment plan: the guilty party undertakes in writing to compensate for the damage, a payment schedule is drawn up. If the person who pledged to compensate for the damage, but the one who refused is dismissed, then it will be possible to recover only through the court.

With the consent of the administration, the employee compensates for the damage with his property, repairs the broken one.

List of financially responsible positions

The list of positions is as follows:

cashiers, controllers;
everyone working with deposits, bank cards and discount cards; carrying out expert judgment banknotes, securities; participating in the circulation of money, securities and precious metals; servicing ATMs and customers who place valuables in vaults; collecting and transporting cash, other valuables; serving at the checkout; generating and counting cash;
employees of all levels of management of trade enterprises, catering and public services, the hotel sector;
management staff in organizations engaged in the construction of buildings and structures, assembly production;
management staff of warehouse facilities, pawnshops, storage rooms, store managers, commandants, castellans, storekeepers;
senior nurses of medical organizations;
agents engaged in procurement, delivery, freight forwarders;
heads of pharmaceutical organizations, pharmacists, technologists and pharmacists;
laboratory assistants, methodologists in universities, heads of libraries.

List of works for which full responsibility is introduced

Full responsibility, personal, established for the team, is introduced for the employed:

receipt and issue of cash, non-cash payment of fines, utility bills, taxes, and others; payment for goods and services; operation of machines; issuance and storage of season tickets, tickets and coupons, and those that can be used to pay for services;
deposit, expertise, liquidation of banknotes, securities, their turnover, as well as precious metals; the operation of ATMs and the preservation of customer property in vaults; issue, storage and disposal of credit, debit and discount cards; collection and transportation of money and other valuables; service at the box office;
buying and selling goods, services;
in the warehouse, in the service of hotel rooms;
the reception of valuables from citizens, labor for their repair, improvement, storage; by renting such items;
freight turnover, by post;
production, elimination of malfunctions of machines, devices, their parts intended for sale to citizens;
turnover and use in the production of precious metals and stones;
keeping and breeding of agricultural animals;
the turnover of nuclear and bacteriological materials, radioactive, chemical substances, weapons and ammunition.

Any employee or only from the list bears full responsibility? The answer is unambiguous: the employee's activity must correspond to one of the above lists.

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An employee who, by the nature of his job duties, is entrusted with the material values of the enterprise (service, department). Also, such a person is entrusted with the corresponding functions by drawing up a special document - an agreement or a resolution.

Responsible person- an employee of a company (organization, firm and other subjects of activity) who bears financial responsibility for the values entrusted to him.

Responsible person: entity, recruitment, dismissal, responsibility

Material liability- this is one of the responsibilities, which, as a rule, is assigned to specific employees or heads of departments (services). For the implementation of special functions can be recruited new employee or a person has been appointed who is already on the staff of the organization.

Responsible persons may include representatives of the following positions :

1. Cashiers, cashiers-controllers, controllers, as well as other employees who, on duty, assume the obligations of the aforementioned persons.

2. Heads of enterprises, as well as their deputies, employees of the organization who:

Carry out depository activities,
- carry out examinations, verification of securities for authenticity, destruction of securities and banknotes;
- carry out transactions of purchase and sale, give permission or make payments, as well as other types of circulation of coins, precious metals and other values;
- carry out operations with cash when servicing clients and ATMs;
- carry out collection functions and so on.

3. Directors, administrative staff and managers, as well as other managers who work in consumer services, trade, catering.

4. Managers, managers and other managers of storerooms, pawnshops, warehouses, lockers.

5. Laboratory assistants and methodological workers of dean's offices, departments, heads of libraries.

6. Managers (managers) of pharmacies, pharmaceutical companies, departments and pharmacies. This also includes technologists, pharmacists, pharmacists.

The main types of work where financially responsible persons should be appointed include:

1. Making and receiving payments, making payments for goods or services (through the cashier), serving functions in relation to monetary or vending machines, provision of coupons or tickets.

2. Implementation of depository activities, verification of authenticity, expertise, purchase and sale of securities, precious metals and other material values.

3. Purchase and sale of goods or services.

4. Manufacturing or processing, acceptance for storage, release or issuance of material values (relevant for warehouses, bases and other similar objects).

5. Handling or acceptance of luggage, cargo, shipments.

6. Acceptance of various values for storage, holding renovation works, restoration, quality improvement and so on.

7. Actions with precious metals (transportation, exchange, sale, storage, purchase, processing).

8. Feeding, breeding, keeping, raising animals or agricultural crops.

9. Processing, manufacturing, storage, transportation, control and accounting of hazardous radioactive substances, nuclear materials, ammunition, weapons and so on.

Hiring a financially responsible person implies the inclusion in the employee's instructions of obligations for full compensation for damage caused to the employer. At the same time, the employer and the person newly registered for work must conclude an agreement implying full financial responsibility of the latter.

The conclusion of a special contract is carried out only if the following conditions are met :

The employee reaches the age of majority (18 years);
- performance by the newly appointed employee of special functions that have a direct connection with goods or monetary values.

The conclusion of a contract with the materially responsible person is a right, but in no way an obligation of the employer. Consequently, if such an agreement is not concluded, then the employee is completely relieved of responsibility. In the future, when changing the materially responsible person a prerequisite is taking inventory. In order to avoid problems, before the conclusion of the contract, the employee must be fully acquainted with all the materials that are transferred to him in charge, and for which he will be responsible to the employer and the law.

The subsequent steps of applying for a financially responsible employee are no different from hiring an ordinary employee.

The dismissal of the materially responsible person is carried out according to this algorithm :

1. An employee wishing to leave the organization submits an application addressed to the director.

2. General manager accepts the application and appoints a person who will accept material values. After that, an order is issued to carry out the inventory. If the employer did not manage to complete the reconciliation act in 14 days, then in the future all claims against the employee can be presented only through the courts.

3. The employee is introduced to the inventory order.

4. The inventory itself is carried out.

5. The results are drawn up (in the appropriate form) in the reconciliation act.

6. The employee is introduced to the results of the inventory under signature.

By Labor Code RF (Article 233) material liability is imposed on an employee in the following cases :

1. In case of a shortage of material assets that were entrusted to a person under a specially drawn up contract or special document.

2. In the event of intentional damage to the company.

3. When applying material damage to the head during the performance of his official duties.

4. Material damage in an inadequate state (for example, after using drugs or alcohol).

5. Infliction of material damage in the event of committing real criminal acts, which are established by a court verdict.

6. Disclosure of information that is a commercial, official or state secret.

7. Committing administrative violations that caused material damage.

8. Causing damage through poor performance or complete non-performance of their labor obligations.

The amount of material liability is often established by an employment contract, which the employee concludes with the chief accountant or the head of the enterprise. In addition, together with the materially responsible person (according to Article 277), the head takes on similar functions.

If damage is identified, the procedure further action next :

1. Conducted an official investigation... It allows you to establish the fact of damage to material values and the reasons for their loss.

2. An order is issued, according to which a commission is created with the participation of specialists.

3. The employee is introduced to the decision to conduct an investigation (the personal signature of the materially responsible person under such a document is required).

4. The fact of the shortage must be explained by the employee in writing. This allows you to determine the cause of the damage. The employee learns about his obligation to draw up an explanatory note from a special notice.

5. If the employee refuses to sign a notice of familiarization with the order (or other document), it is read out loud in front of witnesses and a special mark is made.

6. After the investigation, an act is drawn up, to which other documents may be attached. The act must reflect the circumstances of the illegal actions, cause-and-effect relationships and the employee's fault.

7. If the damage is less than the average monthly earnings, then an order is created to collect these funds from the employee. The employee's signature is required.

8. A material person can be held liable.

Rights and obligations of the materially responsible person

In the process of performing their official functions financially responsible persons have the right :

1. Control the work on the processing, storage, sale, transportation or use of material values.

2. Participate in the processing, acceptance, storage, warehousing, sale of goods and the calculation of proceeds, as well as the preparation of papers for the release or acceptance of goods.

3. Participate in the inventory of material assets.

4. Require the management to repeat or extraordinary holding inventory.

5. Study reports on the movement of material assets that have been transferred under control, and receive data on their balances.

6. Make statements to the manager regarding the withdrawal of employees who are unable to maintain and store material values normally.

7. Perform self-tests (with the permission of the manager).

8. Require the management to fulfill the terms of the contract.

Responsibilities of the materially responsible person:

1. Keep records of the values at your disposal, generate reports on the movement (balances) and transfer them to the head.

2. Notify the manager of situations that pose a danger to entrusted material assets.

3. Take good care of the transferred items and organize timely measures to prevent damage.

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