"Personnel officer. HR records management", 2008, N 2

I approve

General manager

LLC "Company "Rainbow"

2008

I.I. Ivanov

PROVISIONS ON MATERIAL LIABILITY

Article 1. General provisions

1.1. This Regulation on financially responsible persons (hereinafter referred to as the Regulations) defines the concept of financially responsible persons of Raduga Company LLC (hereinafter referred to as the Company), their rights, duties and responsibilities, conditions for the occurrence of financial liability, the procedure for determining the amount of damage and its compensation, and also establishes the form of an agreement on full individual liability in accordance with Appendix No. 1 and the form of an agreement on full collective liability in accordance with Appendix No. 2.

1.2. The Regulations are among the Company’s local regulations and were developed in accordance with the Constitution Russian Federation, Labor Code Russian Federation (Federal Law of December 30, 2001 N 197-FZ), others federal laws, decrees of the President of the Russian Federation; decrees of the Government of the Russian Federation and regulatory legal acts federal bodies executive power; acts of authorities local government, local regulations of the Company regulating labor and other directly related relations.

1.3. Financially responsible persons in the sense of these Regulations mean persons who have entered into an employment contract with the Company (hereinafter referred to as Employees) and bear full financial responsibility for the shortage of property entrusted to them by the Company in accordance with these Regulations and the legislation of the Russian Federation.

1.4. This provision does not apply to the following persons:

Members of the Board of Directors of the Company (except for persons who have entered into an employment contract with the Company);

Citizens working for the Company under civil contracts (contract, agency, assignment, performance of work or provision of services, etc.).

1.5. The provision applies to labor relations foreign citizens, stateless persons who have entered into an employment contract with the Company, unless otherwise provided by federal laws or international treaties Russian Federation.

1.6. The Regulations (new versions of the Regulations) are approved, amended and canceled by decision of the General Director of the Company on the basis of an issued order for the main activity.

1.7. The Regulations may be amended and (or) supplemented by adoption new edition Provisions.

1.8. The provision does not have retroactive effect and applies to legal relations arising after its entry into force.

1.9. Permanent place The storage of the Regulations is the office of the Company.

Article 2. Concept and types of material

employee liability

2.1. The financial liability of an employee in the sense of these Regulations is the employee’s obligation to bear responsibility to the Company for committing culpable unlawful behavior (action or inaction), which resulted in damage to the Company’s property, and to compensate for this damage in the prescribed manner.

2.2. The Company provides for two types of financial liability for employees: limited and full.

2.1.1. Limited liability.

With limited financial liability for damage caused, the employee is liable within the limits of his average monthly earnings. In this case, the average monthly earnings are determined on the day the damage was discovered and calculated for the last 12 months of work of the person who caused the damage.

2.1.2. Full financial responsibility.

The employee’s full financial liability consists of his obligation to compensate for direct actual damage caused to the Company in full size.

Financial liability in the full amount of damage caused is assigned to the employee in the following cases:

Shortages of valuables entrusted to him on the basis of a special written agreement or received by him under a one-time document;

Intentional causing of damage;

Causing damage while under the influence of alcohol, drugs or other toxic substances;

Causing damage as a result of criminal actions of an employee established by a court verdict;

Causing damage as a result of an administrative violation, if established by the relevant government body;

Disclosure of information constituting a secret protected by law (state, official, commercial or other), in cases provided for by federal laws;

Causing damage due to non-compliance by an employee labor responsibilities.

2.3. Full financial responsibility can be individual and collective.

2.3.1. If performing maintenance duties material assets The company constitutes for the employee his main labor function, an agreement on full financial liability must be concluded with him, refusal to enter into such an agreement without good reasons is considered as a failure by the employee to fulfill his labor duties.

An individual form of full financial liability is established only if the following conditions are simultaneously present:

Material assets are handed over to a specific employee for accountability, and he is entrusted with the responsibility for their safety;

The employee is provided with a separate isolated room or place for storing material assets and provided with conditions for the proper performance of duties;

The employee independently reports to the organization’s accounting department for the acceptance of values.

The contract is signed when an employee is appointed to the corresponding position. Order or instruction in employment contract the fact that the employee bears full financial responsibility does not replace the corresponding written agreement. Such an agreement is additional to the employment contract with this employee. The agreement on full financial liability is drawn up in two copies. The first is located in the Company's HR department, and the second is with the employee. The agreement on full financial liability comes into force from the date of its signing and is valid for the entire period of work with the material assets entrusted to the employee. Fixed-term contract an agreement on full financial responsibility can be concluded with an employee who replaces the financially responsible person during his vacation, illness, or business trip, but with a mandatory two-way procedure for the transfer of material assets for this period.

2.3.2. At joint implementation employees of 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 conclude an agreement with him on compensation for damage in full, a collective ( brigade) financial responsibility.

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

Under an agreement on collective (team) financial 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 Company.

2.4. Written agreements on full individual or collective (team) financial liability, that is, on compensation to the Company for damage caused in full for the shortage of property entrusted to employees, are concluded with employees who have reached the age of 18 and directly service or use monetary, commodity valuables or other property.

2.5. Employees under the age of 18 bear full financial responsibility for intentionally causing 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.

Article 3. Conditions for the onset of financial liability

3.1. Financial liability is assigned to the employee in the case when the following conditions simultaneously exist:

Causing direct actual damage to the Company;

Illegal behavior of the employee;

The existence of a causal relationship between the employee’s unlawful actions (inaction) and the resulting damage;

The presence of the employee's fault.

3.2. The employee is obliged to compensate for direct actual damage caused to the Company, which is understood as a real decrease in the Company’s available property or deterioration in the condition of the specified property (including property of third parties held by the Company, if he is responsible for the safety of this property), as well as the need for the Company to make costs or excess payments for the acquisition or restoration of property or for compensation for damage caused by the employee to third parties.

Damage caused by an employee to third parties means all amounts paid by the Company to third parties to compensate for damage.

Recovery from employees of those incomes that the Company could have received, but did not receive due to wrong actions(inaction) of the employee is not allowed.

3.3. Illegal behavior of an employee is such behavior when he does not perform or improperly performs his labor duties. If the employee’s labor responsibilities are not specified in the employment contract, job descriptions, or other internal regulatory documents of the Company, the employee’s behavior that is clearly contrary to the interests of the Company is considered illegal.

Illegal behavior can be expressed in the form of actions and inactions. Illegal inaction occurs when the employee had the opportunity to prevent the occurrence of damage (theft, defects), but he did not take the necessary actions to do so.

3.4. The presence of a causal connection between the employee’s unlawful actions (inaction) and the resulting material damage is prerequisite for the occurrence of financial liability of the employee.

The presence of any form of guilt is the basis for bringing the employee to financial responsibility, and if the damage is caused by the intentional actions of the employee, full financial liability arises.

The company is obliged to prove the employee’s guilt, as well as the presence of other conditions of financial liability. The principle of presumption of guilt is applied to financially responsible persons: in case of failure to ensure the safety of inventory items transferred to them for reporting, the responsibility to prove that the loss or damage did not occur through their fault lies with them.

3.5. 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 Company's failure to fulfill its obligation to provide adequate conditions for storing property entrusted to the employee.

Also, a circumstance that releases an employee from financial liability due to the absence of illegal behavior is the fulfillment of the requirement (order, instruction) of the Company’s management, the head of the department or the immediate superior to commit actions that led to material damage.

Article 4. Determination of the amount of damage subject to

compensation, and the procedure for its compensation

4.1. The amount of damage caused to the Company 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. The amount of damage, therefore, must be confirmed by the necessary documents (inventory report, defective statement, etc.).

The amount of direct actual damage is first established in kind and then in monetary terms.

The amount of compensable damage caused by the fault of several persons is determined for each of them, taking into account the degree of guilt, type and limit of liability.

4.2. When calculating the amount of damage, it must be revealed whether loss rates (natural loss) have been established for this type of product, that is, such a reduction in the initial weight and volume of valuables allowed by regulations in the process of sales, storage and transportation, which is the result of their natural physical and chemical properties. properties.

The shortage of property or its damage within the limits of natural loss is attributed to the costs of production or circulation, in addition to the account of the guilty persons. Loss rates are not applied when calculating damage caused by theft or misappropriation of valuables.

When determining any actual losses, the degree of wear and tear of valuables according to established standards is taken into account, as well as the value of the remaining scrap or waste of damaged property.

4.3. An employee who causes damage to the Company may voluntarily compensate for it in whole or in part. The employee’s consent is recorded in a written agreement.

In case of voluntary compensation for damage, the employee pays to the Company cash desk cash. With the consent of the Company’s management, the employee may transfer equivalent property to compensate for damage or repair the damaged property. Correction of damaged property and elimination of product defects must be carried out by the employee in his free time from his main job and without pay.

4.4. If the employee refuses voluntary compensation for damage, recovery is carried out in court or out of court.

4.5. Compensation for damage in an amount not exceeding the average monthly salary of an employee is made by order (order) of the General Director of the Company by deduction from wages employee. In this case, the deduction is made no later than 1 month from the date of final determination by the Company of the amount of damage caused by the employee.

For each payment of wages, the amount of deductions for the purpose of compensation for damages cannot exceed 20% of the amount due to the employee.

4.6. Damage subject to compensation caused by the fault of the team is distributed among the members of this team in proportion to the monthly tariff rate (official salary) and the actual time worked by each employee for the period from the last inventory to the day the damage was discovered.

Appendix No. 1

Contract form

on full individual financial responsibility

director _____________________ (full name), acting on the basis of the charter,

or his deputy ______________________ (full name), acting on

on the basis of _____________________ (regulations, power of attorney), on the one hand,

and _________________________________ (job title) _______________________

(full name), hereinafter referred to as “Employee”, on the other hand, concluded

this Agreement as follows.

1. The employee assumes full financial responsibility for the shortage of property entrusted to him by the Company, as well as for damage incurred by the Company as a result of compensation for damage to other persons, and in connection with the above undertakes:

a) treat with care the Company’s property transferred to him for the performance of his functions (responsibilities) and take measures to prevent damage;

b) promptly inform the responsible persons of the Company or to the immediate supervisor about all circumstances that threaten the safety of the property entrusted to him;

c) keep records, draw up and submit in the prescribed manner commodity-money and other reports on the movement and balances of the property entrusted to him;

d) participate in the inventory, audit, and other verification of the safety and condition of the property entrusted to him.

2. The company undertakes:

a) create for the Employee the conditions necessary for normal operation and ensuring the complete safety of the property entrusted to him;

b) familiarize the Employee with the current legislation on the financial liability of employees for damage caused to the employer, as well as other regulatory legal acts (including local ones) on the procedure for storage, reception, processing, sale (release), transportation, use in the production process and carrying out other transactions with the property transferred to him;

c) carry out inventory, audits and other checks of the safety and condition of property in the prescribed manner.

3. Determination of the amount of damage caused by an Employee of the Company, as well as damage incurred by the Company as a result of compensation for damage to other persons, and the procedure for its compensation is carried out in accordance with the current legislation of the Russian Federation.

4. The employee does not bear financial responsibility if the damage is caused through no fault of his own.

5. This Agreement comes into force from the moment of its signing. This Agreement applies to the entire period of work with the property entrusted by the Company to the Employee.

6. This Agreement is drawn up in two copies having equal legal force, one of which is in personnel service company, and the second - from the Employee.

7. Changes in the terms of this Agreement, addition, termination or termination of its validity are carried out by written agreement of the parties, which is an integral part of this Agreement.

Signatures of the parties:

General manager

LLC "Company "Rainbow" Employee

___________/____________/ ____________/___________/

Date of conclusion of the agreement M.P.

Appendix No. 2

to the Regulations on Liability

Contract form

on full collective financial responsibility

director ___________________ (full name), acting on the basis of the charter,

or his deputy ___________________ (full name), acting on the basis

_______________________ (statutes, powers of attorney), on the one hand, and members

team (team) ______________________________________________________________

(name of workshop, department, department, farm, site,

__________________________________________________________________________,

another department)

hereinafter referred to as “team (team)”, represented by the leader

Team (foreman) _____________________________________________________

___________________________________________________________________________

(last name, first name, patronymic; position held)

have entered into this Agreement as follows.

I. Subject of the Agreement.

The team (team) takes over the collective (team)

financial liability for failure to ensure the safety of property,

entrusted to him for ________________________________________________________________,

(name of type of work)

as well as for damage incurred by the Employer as a result of compensation by him

damage to other persons, and the Employer undertakes to create a Team (team)

conditions necessary for the proper fulfillment of accepted obligations under

this Agreement.

II. General provisions.

1. The Employer’s decision to establish full collective (team) financial liability is formalized by order (instruction) of the Employer and announced to the Team (team).

The Employer's order (instruction) to establish full collective (team) financial liability is attached to this Agreement.

2. The recruitment of the newly created Team (team) is carried out on the basis of the principle of voluntariness. When new employees are included in the Team (team), the opinion of the Team (team) is taken into account.

3. Management of the Team (team) is entrusted to the head of the Team (foreman).

The head of the Team (foreman) is appointed by order (instruction) of the Employer. In this case, the opinion of the Team (team) is taken into account.

In the temporary absence of the head of the Team (team leader), his duties are assigned by the Employer to one of the members of the Team (team).

4. When there is a change in the head of the Team (team leader) or when more than 50% of its original composition leaves the Team (team), this Agreement must be re-signed.

5. This Agreement is not renewed when individual workers leave the Team (team) or when new employees are admitted to the Team (team). In these cases, the date of his departure is indicated against the signature of the retired member of the Team (team), and the newly hired employee signs the Agreement and indicates the date of joining the Team (team).

III. Rights and obligations of the Team (team) and the Employer.

6. The team (team) has the right:

a) participate in the acceptance of entrusted property and exercise mutual control over the storage, processing, sale (release), transportation or use of entrusted property in the production process;

b) take part in inventory, audit, and other verification of the safety of the property entrusted to the Team (team);

c) get acquainted with reports on the movement and balances of property entrusted to the Team (team);

d) in necessary cases require the Employer to conduct an inventory of the property entrusted to the Team (team);

e) notify the Employer about the recusal of members of the Team (team), including the head of the Team (team leader), who, in their opinion, cannot ensure the safety of the property entrusted to the Team (team).

7. The team (team) is obliged to:

a) treat the property entrusted to the Team (team) with care and take measures to prevent damage;

b) in accordance with the established procedure, keep records, draw up and promptly submit reports on the movement and balances of the property entrusted to the Team (team);

c) promptly notify the Employer of all circumstances that threaten the safety of the property entrusted to the Team (team).

8. The employer is obliged:

a) create for the Team (team) the conditions necessary to ensure the complete safety of the property entrusted to the Team (team);

b) take timely measures to identify and eliminate the reasons that prevent the Team (team) from ensuring the safety of the entrusted property, identify specific persons responsible for causing damage, and bring them to justice established by law responsibility;

c) familiarize the team (team) with the current legislation on the financial liability of employees for damage caused to the employer, as well as with other regulatory legal acts (including local ones) on the procedure for storage, processing, sale (release), transportation, use in the process of production and other operations with the property transferred to him;

d) provide the Team (team) with the conditions necessary for timely accounting and reporting on the movement and balances of the property entrusted to it;

e) consider the validity of the request of the Team (team) to conduct an inventory of the property entrusted to it;

f) consider in the presence of the employee the recusal stated to him and, if the recusal is justified, take measures to remove him from the Team (team), decide the issue of his further work in accordance with the current legislation;

g) consider reports from the Team (team) about circumstances threatening the safety of the property entrusted to it, and take measures to eliminate these circumstances.

IV. The procedure for maintaining records and reporting.

9. Reception of property, accounting and reporting on the movement of property are carried out in the prescribed manner by the head of the Team (foreman).

10. Scheduled inventories of property entrusted to the Team (team) are carried out within the time limits established by the current rules.

Unscheduled inventories are carried out when there is a change in the head of the Team (team leader), when more than 50% of its members leave the Team (team), as well as at the request of one or more members of the Team (team).

11. Reports on the movement and balances of property entrusted to the Team (team) are signed by the head of the Team (foreman) and, in order of priority, one of the members of the Team (team).

V. Compensation for damages.

12. The basis for holding members of the Team (team) liable is direct actual damage directly caused by the Team (team) to the Employer, as well as damage incurred by the Employer as a result of compensation for damage to other persons.

13. The team (team) and/or member of the Team (team) are released from financial liability if it is established that the damage was not caused by the fault of the members (member) of the Team (team).

14. Determination of the amount of damage caused by the Team (team) to the Employer, as well as the procedure for its compensation are regulated by current legislation.

15. This Agreement comes into force on ___________ and is valid for the entire

the period of work of the Team (team) with the property entrusted to it

at the Employer.

16. This Agreement has been drawn up in two copies of equal legal force, one of which is kept by the Employer, and the second by the head of the Team (foreman).

17. Changes in the terms of this Agreement, addition, termination or termination of its validity are carried out by written agreement of the parties, which is an integral part of this Agreement.

Signatures of the parties to the Agreement

From the Employer:

Team Leader (Foreman)

Members of the Team (team):

Date of conclusion of the Agreement

"APPROVED"
General manager
_____________________
_____________________
"___"________ 201_

Regulations on the procedure for disciplinary and financial liability
employees of the enterprise

1. GENERAL PART
1.1. This regulation on the procedure for disciplinary and financial liability has been developed in accordance with the Labor Code of the Russian Federation, the Resolution of the Ministry of Labor and social development Russian Federation "On approval of lists of positions and work replaced or performed by employees with whom the employer can enter into written agreements on full individual or collective (team) financial responsibility, as well as standard forms of agreements on full financial responsibility" No. 85 of December 31, 2002, The charter of the enterprise, other regulations and determines the procedure for applying disciplinary and material sanctions against violators of discipline and order.
1.2. Compliance , labor and technological discipline, job descriptions and other regulatory documents of the enterprise - a single requirement for all categories of employees.
1.3. The regulations on divisions regarding the responsibility of employees developed by the divisions of the enterprise are based on this provision on the procedure for disciplinary and financial liability.
1.4. Right of application disciplinary sanctions used by department heads and the General Director of the enterprise.
1.5. When imposing a disciplinary sanction or applying other measures of influence, the severity of the committed act, the circumstances in which it was committed, the employee’s previous work and behavior, and the availability of incentives received while working at the enterprise must be taken into account.

2. PENALTIES FOR VIOLATION OF LABOR DISCIPLINE
2.1. The enterprise uses a system of combining disciplinary sanctions with measures of economic impact on violators of discipline.
2.2. For a one-time violation labor discipline(being late for work, failure to comply with legal orders of the administration, violation of internal rules labor regulations, job descriptions, regulations on departments, technical rules, safety rules, etc.) the enterprise provides for penalties in the form of a remark announced orally by the head of the department, or a reprimand announced by order of the General Director at his discretion or at the request of the head of the department.
2.3. A reprimand announced by order of the General Director deprives the employee of receiving additional payments to his salary (bonuses) for 6 months.
2.4. For systematic violation labor discipline, as well as the absence of an employee from work without good reason within four hours during a working day, being away from his workplace or on another territory of the enterprise without good reason, refusal of an employee to perform labor duties without good reason, refusal or evasion without valid reasons from medical examination employees if such a need arises, the employee’s refusal to go to working hours special training and passing exams on safety precautions and equipment operation rules; refusal by an employee to continue working due to a reduction in grade, official salary or tariff for gross violation employee technological discipline, other serious violations or based on certification results; Showing up at the workplace while drunk, in a state of narcotic or toxic intoxication may be subject to penalties the following types disciplinary sanctions:
- notice of dismissal;
- dismissal.
2.5. The decision to issue a warning or dismissal from the enterprise is made by the General Director of the enterprise at the request of the head of the department. The decision to warn about dismissal or dismissal of an employee comes into force from the moment of its adoption.
2.6. Accepted General Director enterprise decision - warning the employee about dismissal deprives the employee of receiving additional payments to wages (bonuses), including ______ percent of the bonus for ranks " Best employee enterprises", "Veteran of Labor" for a period of one year.

3. MATERIAL RESPONSIBILITY OF ENTERPRISE EMPLOYEES
3.1. All employees of the enterprise bear financial responsibility for causing direct material damage, which is understood as: loss, deterioration or decrease in the value of property, the need for an enterprise to incur costs for restoration, acquisition of property or other valuables, or to make excessive payments.
Lost income received by the enterprise, as well as damage resulting from normal production risks, are not subject to compensation.
3.2. For material damage caused, employees of an enterprise may bear limited financial liability or full financial liability.
3.3. Limited financial liability in the amount of damage caused, but not more than the average monthly earnings of the enterprise’s employees, occurs:
- in case of unintentional damage to the property of the enterprise: machines, equipment, transport and loading equipment, buildings and structures, utilities, roads, green spaces, finished products;
- in case of damage or destruction due to negligence of materials, raw materials, semi-finished products, products during their manufacture;
- in case of damage or destruction of tools, small-scale mechanization equipment, measuring instruments, special clothing and other items issued to the employee for use;
- in the case when an enterprise suffers losses due to the fact that it is forced to compensate for damage caused by the fault of an employee by a third party.
3.4. In case of full financial liability, the employee through whose fault the damage was caused is obliged to compensate for this damage in full.
3.5. Employees bear full financial responsibility for:
- in the case where a written agreement has been concluded between an employee holding a position or performing work directly related to the storage, processing, release (sale), transportation and use in the production process of the valuables transferred to him, and the General Director on the employee’s assumption of full financial responsibility for failure to ensure the safety of property and other valuables transferred to him for storage or for other purposes;
- in the case when property and other valuables were received by the employee under accounting under a one-time power of attorney or other one-time documents;
- in the event that the damage is caused by a shortage, deliberate destruction or deliberate damage to materials, products, semi-finished products, finished products, as well as tools, measuring instruments, special clothing and other items issued to the employee for use;
- if the damage was caused not while the employee was performing his job duties;
- in case of damage caused under the influence of alcohol, drugs or toxic substances;
- in case of damage caused as a result of the employee’s criminal actions established by a court verdict;
- in case of damage as a result of an administrative violation, if such is established by the relevant government body;
- in case of disclosure of information constituting a secret protected by law (official, commercial or other), in cases provided for by federal laws.

etc...

Order compilation required document by personal order.

One of the important documents regulating the relationship between employees and employers in matters of shortage of property listed on the balance sheet or its damage is liability clause. Its registration must be carried out in accordance with regulatory legislative acts, as well as taking into account the rights and obligations of employees and organizations represented by legal entities. or physical faces.

Its main purpose is regulation of relationships between employees of the firm (organization, company, etc.) and the employer himself, acting as an individual or legal entity, in matters of ensuring the safety of property of a business entity.

The main point that this document touches on is the procedure and procedure for compensation for damage that may be caused to the employer’s property.

Separately, it is worth noting that the current legislation of the Russian Federation formalizes by employers provisions on financial liability is not a mandatory procedure, however, in practice, its presence greatly facilitates the process of compensation for damage caused, and also reveals the mechanisms for its implementation in particular cases and situations.

Although it is worth noting that the issues raised in such a document can be covered in others, for example:

• about financial liability;
• internal labor regulations of the organization;
• liability agreements.

Thus, the company’s management independently determines whether to create a separate document for such purposes or to cover the necessary issues and points in other agreements and acts.

Legal basis for creation, goals and objectives

The legal basis for drawing up and signing a provision on liability are as follows: normative and legislative acts:

1. Chapter 39 of the Labor Code of the Russian Federation, which reflects the procedure for using and drawing up such a document. In particular, the method for determining the damage caused to the employer’s property, the implementation of its compensation, as well as the need to take into account third-party factors and features of the position or occupation are revealed.
2. Resolution of the Ministry of Labor of the Russian Federation No. 85 of 2002, which shows a list of positions for which it is possible to apply a liability agreement. In addition, such a document provides a standard (on at the moment recommended) form listing the mandatory sections, the presence of which allows you to fully regulate all emerging issues of compensation for damage.

Main goals and objectives creating provisions on liability are:

1. Determining the order of actions in specific situations regarding financial liability various persons upon detection of shortage or damage to property.
2. Determining the type of responsibility depending on what responsibilities employees have and each of them’s access to certain species values ​​- they differentiate between collective, in which compensation is made at the expense of all employees, and the amount may only differ depending on the position they occupy, and individual, in which the compensation procedure falls entirely on certain person culpable for loss, waste or damage.
3. Distinction between full and partial liability, in which the amount of damage is subject to compensation in full or partial.
4. Determining the amount to be collected and how it is calculated.
5. Clear delineation of the scope of responsibility of employees.
6. Determining situations in which damage or loss of property is caused by factors beyond the control of employees, and, as a result, compensation for damage does not occur (the presence of a natural disaster, the fault of a security agency, flooding).

One of important points when drawing up a provision on financial liability, it is employee age. This fact is due to the fact that, according to the Labor Code of the Russian Federation, persons under the age of 18 cannot be involved in signing documents relating to this type of responsibility.

In addition, even after reaching the age of majority, employees can be financially responsible only if they have direct access to those values ​​for which they will be held accountable in the future.

Along with the impossibility of signing documents with persons under the age of majority, the law provides for actions in situations where persons under 18 may be directly involved in the damage caused.

Similar situations in which minors will have to pay damages include: following:

• if a teenager has committed an act that falls under the definition of theft;
• if a person has damaged or destroyed the organization’s property due to the influence of alcohol or drugs;
• if the minor has committed other acts of a criminal nature.

Nuances when compensating for damage

When determining the methods and types of compensation for damage in the provision on liability, it is necessary to take into account the following features and nuances:

1. To be able to recover damages from an employee (or group), evidence of his (or their) direct guilt is necessary.
2. The amount of damage received by the employer can only be determined in terms of the actual loss or the cost of deterioration. In this case, it would be unlawful to calculate it with the addition of lost profit.
3. The calculation of the amount due for recovery from workers is made based on the determination of market prices that were valid on the day either the damage was caused or its detection.
4. In cases limited liability You cannot demand compensation from workers for damage that actually did not occur.
5. If conditions have not been created for employees to ensure the safety of property, the employer has no right to demand compensation.

The procedure for recovering damages caused is carried out with mandatory implementation of the following steps:

Sample

The standard form (sample) of a provision on liability should contain the following information and points:

• the name of the organization and the title of the document itself;
• a brief description of the essence of the document, the grounds on which it is drawn up, general provisions;
• rules and regulations that will be applied depending on the situation, the rights and obligations of the parties (employees and employer);
• penalties for violation of clauses of this provision;
• procedure for compensation for damage caused;
• signatures of employees who are financially responsible.

Regulations on financial liability of employees - sample 2017 we will present in our material - it is needed by any company that wants to protect its property from the negligence of employees, as well as abuse on their part. When compiling it, it is necessary to take into account everything existing standards legislation in this area.

Legal basis for creation and tasks set when developing regulations

In order to ensure uniformity and unification of procedures related to the coordination of the interests of participants in an employment contract in terms of protection against losses of the employer's property, companies are recommended to create a specialized provision on financial liability. This is an internal document of the organization, which describes all the nuances of assigning obligations to maintain the safety of property to an employee, as well as acceptable methods of compensation for losses caused by his fault.

Some unified forms provisions on financial liability of employees not provided for, there are no mandatory requirements for those points that must certainly be reflected in it. Companies determine the structure and content of such a document independently, based on their organizational, production features. With its help, two important tasks are solved:

• a common procedure for applying responsibility for the values ​​entrusted to the employee is established for all personnel;
• contradictions are eliminated and the likelihood of conflicts when collecting damages from an employee is reduced.

An alternative approach may be to include all the described points in other local acts without creating a separate provision on this issue. These include: a collective agreement, internal labor regulations, an additional agreement to each employment contract.

The legislative basis for the formation of a local act of liability is:

1. The Labor Code of the Russian Federation - in terms of a special section reflecting the procedure for application, which defines approaches to assessing damage, the mechanism for compensating it, and the possibility of taking into account facts that mitigate the employee’s guilt or remove it completely.
2. Resolution of the Ministry of Labor of Russia “On approval of lists of positions and works...” dated December 31, 2002 No. 85 (hereinafter referred to as Resolution No. 85) - it contains a closed list of positions for which it is permissible to apply an agreement on full financial liability, and also provides its standard form indicating a standard list of sections and issues covered in them.

Limitations on bringing to full liability established by Resolution No. 85

This regulatory act implies some restrictions for employers regarding the application of full financial liability.

To draw up contracts with an employee, it is advisable to use the form given in this provision, taking into account all the conditions specified in it, the sequence of presentation of the contents and the placement of details.

In addition to the list of professions for which it is possible to apply full responsibility, you must also take into account the description of the work where this resolution is allowed to be used. How carefully the employer pays attention to the contents contained in this regulatory document conditions and restrictions, the minimization of subsequent risks in situations where it will be necessary to obtain compensation for damage caused to the property status of the company largely depends. Serious elaboration of mechanisms for assessing actual damage even at the stage of concluding a contract will show the employee the amount possible risks and the seriousness of the organization’s intentions in protecting its material interests. That is why, when drawing up a contract, it is necessary to pay maximum attention to all details.

IMPORTANT! Companies are prohibited from concluding agreements on full financial liability with persons whose positions and work are not named in Resolution No. 85. If this is done, the employee’s rights will be violated and it is unlikely that it will be possible to obtain compensation for damages.

To prevent various types of errors, the list of items should be approved in advance staffing table, for which it is permissible to conclude agreements on liability, and strictly adhere to it in their work.

Specific points that require reflection in the provision on liability

Existing legislation connects the occurrence of an obligation to compensate for damage suffered by a company not only with the persons named in Resolution No. 85. In certain circumstances, any employee through whose fault they occurred will be required to compensate for losses incurred by the employer, even in the absence of a separate agreement on property liability. However, the list of such cases is quite limited.

The provision on financial liability of employees must take into account this opportunity, which is realized when following conditions on the basis of Art. 243 Labor Code of the Russian Federation:

• valuables are damaged by a person intentionally;
• material damage was caused due to the employee being under the influence of alcohol or narcotic or toxic substances;
• loss of property occurred as a result of criminal actions of an employee, which is confirmed by a court verdict or an administrative violation established by government authorities;
• damage, loss, or theft of assets was committed as a result of their use by an employee for personal needs;
• the company’s loss arose as a result of the employee’s transfer to third parties of information constituting a commercial or other secret protected by law.

According to the last item on the list, a legal entity may have difficulty obtaining compensation. This is due to the fact that most of the losses due to leakage are strategically important information, for example, to competitors, takes the form of lost profits. And its coverage at the expense of the guilty person is not provided for in any of the articles of the Labor Code of the Russian Federation; moreover, it is directly stated that it does not fall under the agreement on financial liability.

In order to reduce the risk of such losses, a separate non-disclosure agreement is concluded with the employee who has access to classified information. trade secret. This will be another formal reason for bringing the person who violated its conditions to responsibility, including financial responsibility. Nevertheless, it will still not be possible to compensate for the income lost as a result, since labor relations do not fall under the provisions of Art. 139 of the Civil Code of the Russian Federation on full coverage of losses arising in such a situation.

The influence of the employee’s age on the procedure for collecting damages

Due to the fact that there are some features of imposing penalties of a material nature on persons under the age of majority, it is important to take this circumstance into account when forming the provision on the financial liability of employees. Employees under 18 years of age must be under special control of the employer at all times.

IMPORTANT! It is prohibited to enter into financial liability agreements with minors, as well as to require them to cover the material damage caused.

The Labor Code of the Russian Federation directly states that only employees who have reached 18 years of age should sign agreements on financial liability, if they job responsibilities directly related to the maintenance of material or monetary assets.

At the same time, the law takes into account the interests of companies, suggesting in Art. 242 of the Labor Code of the Russian Federation a reservation to the above provisions, which applies depending on the state in which minor worker committed a violation. In particular, it provides for an exception from general rule if the teenager committed theft, damage, damage while intoxicated (alcohol, drugs, toxic) or as a result of criminal actions proven in court. In the listed cases, regardless of age, the employee is obliged to compensate for losses in full if it is clearly established that they occurred through his fault.

Difficulties in obtaining compensation for losses from an employee

When drawing up a provision on financial liability, the company must clearly state in it the conditions under which the organization can turn to an employee for compensation for damage caused as a result of a violation job description material damage. However, to exercise his right, the employer will have to:

• clearly establish a person’s guilt in causing damage to the property status of the company, and there must be documentary evidence this fact;
• estimate the actual cost of losses or the amount that will have to be spent on restoring damaged objects;
• to use to determine the final amount the market value of losses at the time the damage was identified, and it must not be lower than the residual accounting value of the damaged or stolen property minus natural loss;
• do not make claims against the employee if no actual shortage or damage to property has been identified.

SHOULD BE NOTED! If valuables were stored in places not properly equipped to ensure their safety and integrity, the employee should be released from liability for possible theft or damage.

What needs to be done to claim compensation from an employee for the damage caused?

Besides general issues and a description of the procedure for concluding an agreement on financial liability, the provision must provide for a step-by-step procedure for claiming compensation for losses incurred from an employee. This procedure means a list of actions that the organization must take to cover the losses incurred at the expense of the guilty employee. Moreover, they are all in mandatory must be based on the norms of current legislation.

The first step is inventory

Before talking about the need to cover losses, it is necessary to establish the fact of their existence. To do this, the company conducts an inventory, which determines shortages in storage areas or whether property is in poor condition. At the same time, during the process, the identified losses are documented.

Before the start of the inventory, the manager must issue an order to carry it out.

Recalculation and initial comparison with accounting data are made in the inventory list, and the results are compiled in a reconciliation sheet.

Step two - study the circumstances of the damage

After identifying the fact of losses, the reasons due to which these losses arose must be comprehensively studied. For this purpose, a special working group employees conducting an investigation of all the circumstances of the case, its composition is approved by order of the head.

The employee must be required to provide a written explanation regarding the incident, which he must provide after 2 days. If explanations have not been received, an official act is drawn up, which records the fact of refusal to give explanations, which must also be documented by the commission.

The data received from the employee must be taken into account by the commission when making a decision on the employee’s involvement in the resulting shortage. When a group of employees is involved in a detected violation or abuse, the share of influence of each of them on the volume of the resulting shortage is determined.

Step three - determining the amount of losses in monetary terms

At this stage, the company's accounting department must find out the market valuation of lost, damaged, or stolen property. In this case, current prices for such objects and the residual value of the property being valued according to accounting data must be taken into account.

Step four - preparation of a package of documents for filing damages for collection

The results of official proceedings are public information and must be available to the employee or person acting in his interests. The company does not have the right to prevent an employee from studying and analyzing the data provided and documents related to the investigation carried out in order to subsequently challenge the commission’s conclusions. The duration of the final part of the procedure is largely determined by whether the organization needs to go to court to claim compensation for losses.

If the amount of damage does not exceed the average monthly salary of the perpetrator, the company can withhold this amount without going to court on its own. To do this, it is enough to issue an order signed by the manager. However, to implement of this action The company is given only one month from the moment the final amount of the loss incurred is determined in current prices.

An agreement can also be reached between the employer and the employee on the gradual repayment in installments of the employee’s resulting debt to the company. In this case, the employee must write a statement in which he voluntarily undertakes to repay the amount of the shortfall within a strictly specified period in the specified shares.

If it is not possible to reach an agreement with the employee and he avoids voluntary compensation in every possible way, the employer has the right to file a lawsuit for forced repayment of damages.

All of the above steps must necessarily be reflected in the text of the provisions on the financial liability of employees in one form or another. One of the samples of this provision is given below via the link on the website, by clicking on which you can familiarize yourself with it.

Losses caused to the company as a result of the actions (inactions) of an employee are subject to compensation. In addition to concluding a liability agreement, the company will have to take a certain list of steps to receive compensation for losses incurred. These are: conducting an inventory, organizing a commission to investigate and study all the circumstances of the offense, assessing the actual damage, and preparing the final package of documents. At the same time, the employee can compensate for minor damage within the average earnings immediately. Otherwise, if the employee does not agree to pay off the obligations that have arisen, the company will have to go to court.

The employer must include a description of all procedures related to the exercise of its right to receive compensation for losses incurred due to the fault of the employee in the provision on financial liability. If it is available, it will be much easier for the company to prove its position in court, and employees will have a better idea of ​​what they will face if they commit illegal actions, negligence or lack of diligence.

In this regard, the presence of such an internal document in the company is highly desirable, and its preparation should be taken with the utmost responsibility. At the same time the provisions of this document can be combined with other local acts, for example, a collective agreement or internal regulations.

A provision on employee financial liability is required to be drawn up in any company that wants to protect its property from negligence and abuse on the part of employees. In the article we will look at when a provision is drawn up, and also provide a sample provision on the financial responsibility of an employee.

Provision on liability

The Regulations on Material Liability of Employees (PMR) contains internal aspects of the company regarding the safety of its property. This document is a local document of the organization, which describes the scheme of interaction between the employer and the employee in terms of the safety of the company’s property. The provision also contains specifics for compensation for damage.

The mandatory preparation of a document is not provided for by law, and there are also no special requirements regarding the content and scope of this document. This document provides for the same approach to all employees of the company regarding their responsibility for the safety of property. It also contributes to the absence of disagreements between the employer and employee in matters of compensation for losses.

Important! The issue of financial liability may also be contained in other company documents, for example, in an employment contract or an agreement on financial liability.

Legislative framework

When drawing up a PMO, one should be guided by the Labor Code (Articles 238-250 of the Labor Code of the Russian Federation), as well as Resolution of the Ministry of Labor of Russia No. 85 “On approval of lists of positions and...”. The Labor Code of the Russian Federation contains aspects for determining the amount of damage caused by employees to company property, the procedure for recovery, as well as conditions for excluding liability. The resolution is for informational purposes only. It contains a list of employee positions with which it is possible to conclude a financial responsibility agreement (MRA), as well as a template for this agreement. When concluding a contract with employees, you should check the list of positions specified in the Resolution, and also take into account the work specified in it.

Important! The employer should approach the drafting of the regulations with all responsibility. This will make it possible to resolve disputes related to damages in the future. In addition, the provision will make it possible to show employees the degree of their financial responsibility.

In order to protect their property, employers try to enter into a contractual agreement with each employee. In this case, he violates the rights of those workers whose positions and professions are not specified in Resolution No. 85, since he expands the list of persons specified in the Resolution without permission.

With whom is the liability agreement concluded?

It should also be borne in mind that full financial liability may also apply to those employees with whom the employer has not entered into a DMO (registration of a DMO is not required by law). Such liability is provided for in the following cases (243 Labor Code of the Russian Federation):

• as a result of the employee’s intentional actions, the company’s property was damaged;
• damage (loss, damage) to the company’s property was a consequence of the action or inaction of an employee who at that moment was in a state of alcoholic (drug or other) intoxication;
• damage to property occurred as a result of criminal actions of an employee, or as a result of his committing an administrative offense;
• damage to company property occurred as a result of its use for personal purposes;
• damage to the company was caused as a result of the employee’s disclosure of information that is secret and protected by law.

Financial liability of minor workers

When drawing up a PMO, it is necessary to take into account the age of the employees who are assigned financial responsibility. Employees under the age of 18 require special treatment. For example, a DMO that will be concluded with such an employee will not have legal force. In addition, forcing minors to pay compensation for material damage is illegal. DMO can be concluded only with employees aged 18 and older (244 Labor Code of the Russian Federation) who are employed in positions related to money and commodity values.

However, this does not mean that workers under 18 years of age are completely exempt from damages and are not liable. In this case, the interests of the employer are protected by Article 242 of the Labor Code of the Russian Federation. If, for example, the company’s property was damaged by the actions of minor employees who were in a state of alcohol (drug, other) intoxication or while committing a crime, then they will be required to compensate for the damage in full

Important! Other employees over 18 years of age are equal before the law and are obliged to compensate for damage caused to the employer’s property in accordance with the terms of the DMO.

Terms of compensation

In the PMO, the employer should provide for the conditions under which an employee can make claims for the performance of his duties in an improper manner and resulting in the need for compensation for damage. The employer will need:

• collect evidence about the employee’s guilt;
• determine the actual amount of damage, as well as the amount of costs for property restoration;
• calculate the amount of compensation based on market prices established at the time of damage.

Procedure for collecting damages

When collecting material damages from an employee, the employer must comply with all legal requirements. His actions in this case will be as follows:

1. Carrying out inventory. Before recovering damages from an employee, you will need to take an inventory of the property. This procedure will allow us to identify the fact of property damage and document it.
2. Internal investigation. The purpose of this stage is to identify the causes of damage or loss of property. For this purpose, according to the order of the head, a special commission is created. In this case, the employee will need to draw up a written explanation, which will subsequently be considered by the commission.
3. Calculate the amount of damage. When determining the amount of damage, take into account market price damaged property, and also compare it with the remaining amount from accounting.

An employer can recover the calculated amount of damage from an employee without going to court, but only if the amount of damage does not exceed the employee’s average salary. This must be done within 1 month from the date of calculation of the amount by order of the manager. If an employee evades compensation for damage, the employer may sue him.

Important! The above stages should be enshrined in the software. However, the contents of this document may vary in different organizations.

Conclusion

Thus, all financial losses that the company suffered due to the fault of the employee must be compensated by the employees. But for this, the employer will need to correctly carry out the compensation procedure. All stages of compensation, the procedure for interaction between the employer and employee regarding the safety of the company’s property are reflected in such a local document of the company as the provision on financial liability.