Types of full financial liability

Material liability in the world of labor is the obligation of one party to an employment contract, guilty of causing damage to the other party, to compensate it in the amount and manner provided for by labor legislation.

Classifications of material liability in the world of work:

By volume of compensation They distinguish between full (in the amount of direct actual damage) and limited (in the amount of direct actual damage, but not more than the average salary of the employee). The employer always bears full financial responsibility, and the employee, in cases specified by law, bears full financial responsibility, and in other cases - limited;

According to the number of perpetrators and the method of distribution of responsibility between them highlight and . According to the method of distribution of responsibility in the group of workers guilty of causing damage, they distinguish shared, joint, subsidiary and collective (team) financial liability;

According to the method of compensation for damage caused compensation is allocated on the basis of a written agreement of the parties (voluntary compensation procedure), on the basis of a court decision and on the basis of an order of the employer.

You should always remember that the mandatory conditions for bringing to financial responsibility are:

the presence of actual (real) damage;
damage is caused by one party to the employment contract to the other party;
there is fault of the party that caused the damage (except for cases of damage caused by a source of increased danger and the employer’s liability for damage caused by its employee in the performance of work duties);
there must be a causal connection between the guilty unlawful act (action or inaction) and the damage caused;
There are no circumstances that exempt you from liability.

Usually, financial liability is based on an offense, therefore, when holding an employee accountable, the employer takes an explanation from him, as in the case of disciplinary liability. In addition, as with any offense, in order to be held accountable, a certain composition must be present.

The elements of an offense for material liability can be defined as follows:

subject: a party to the employment contract, including the former, if the damage was caused during the employment relationship;
subjective side: the subject’s guilt as a category characterizing the subject’s attitude to the act and the ensuing consequences, is determined in the form of intent or negligence;
object: the legal relationship violated by the act is the relationship of property and property interests that are violated as a result of causing damage;
objective side: this is an external characteristic of the act itself, including consequences, a cause-and-effect relationship between an action or inaction and the damage caused, as well as the place, time, method of committing the act and other external characteristics.

Speaking about material liability, one cannot fail to note the importance of the institution of material liability in labor law:

recovery value: the damage caused is compensated;
educational value: having to endure adverse consequences; influence is exerted on the employee himself and other members of the work collective not to allow such acts;
legal meaning: procedure, scope of compensation, order - everything is regulated by law, and failure to comply with the established rules may deprive a party of the possibility of compensation.

It should be taken into account that the conditions for ensuring the property interests of the parties to an employment contract do not appear on their own; they are directly related to the performance of their duties by the parties to the employment contract. Thus, labor legislation provides for the employee’s obligation to take care of the employer’s property (Article 21 of the Labor Code of the Russian Federation). The employer is obliged to create the necessary conditions for work, he is obliged to ensure the safety of machines and mechanisms, he must provide workers with the necessary tools, documentation, in established cases, train the employee in methods and techniques for conducting work, and the employer must provide conditions for the safety of the property entrusted to the employee (Article 22 , 212, 239 Labor Code of the Russian Federation). An exception to the general rule will be enterprises where, when performing duties, there is a certain economic risk of consequences in the form of damage.

The conditions at whose production economic risk is considered justified, the following: the goal cannot be achieved by two means without risk; the person accepting the risk has taken all possible measures to prevent adverse consequences; the risk of loss corresponds to the economic purpose for which it is undertaken; the object of risk should be property benefits, and not the life and health of people; the right to risk is given only to professionally trained persons.

Employees are not liable for damage within the limits of natural loss in the process of work or if the damage was caused within the framework of a normal economic risk, subject to compliance with the conditions justifying it. The legislation provides for exemption from liability in cases of extreme necessity and necessary defense if the established limits were exceeded.

Based on the requirements of Art. 232 of the Labor Code, the obligation to compensate for damage caused is considered as a mutual obligation of the parties to the employment agreement, which can be specified by the parties. The party to the employment contract (employee or employer) who caused damage to the other party compensates for this damage in accordance with the Labor Code and other federal laws. An employment contract or agreements concluded in writing may specify the financial liability of the parties to this agreement. At the same time, the contractual liability of the employer to the employee cannot be lower, and the employee to the employer higher, than provided for by the Labor Code or other federal laws.

The employee’s financial liability for harm caused should be distinguished from the corresponding civil liability. According to Art. 1064 of the Civil Code of the Russian Federation (Civil Code of the Russian Federation), damage caused to the property of an individual or legal entity is subject to compensation in full. At the same time, the concept of harm includes both real damage and lost profits. Real damage is the expenses that a person has made (or will make) to restore damaged property or purchase new property of equal value. Lost profits are understood as income that a person could have received under normal conditions of civil transactions if his right had not been violated. The financial liability of an employee under labor law is established only for actual damage; lost profits are not subject to recovery.

Direct actual damage is understood as a decrease in the employer’s available property or deterioration in the condition of said property, as well as the need to incur unnecessary expenses for the acquisition or restoration of property. At the same time, the damage recovered from the employee also includes damage caused to the property of third parties if the employer is responsible for its safety (i.e., property in safekeeping). Separately, the Labor Code of the Russian Federation considers the employee’s obligation to compensate for material damage caused to the employer as a result of his compensation for harm to other persons. Such relationships, as a rule, arise among employers who own sources of increased danger. In this case, the damage caused to a third party is first compensated by the employer, and then the employee is presented with a recourse claim to recover the expenses incurred by the employer. And if the employer is liable to third parties in accordance with civil law, then the employee is liable to the employer in accordance with labor law. And this is not an infringement of the employer’s rights, since the employer is responsible for organizing the employee’s work, and he is obliged to control the labor process.

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

The financial liability of the parties to the labor relationship has its own distinctive features.

Firstly, it is always personal. This means that the employee must independently compensate for the damage caused by him. This also applies to minor employees with whom the contract was concluded.
Secondly, the obligation to compensate for harm arises only after the guilt of the person himself has been established directly. The owner of the entrusted property must prove the existence of an offense.
Thirdly, when establishing an employee’s guilt, the limit of liability is correlated with his salary. The amount of payments to compensate for the damage caused should not exceed the average monthly income of the person.
Fourthly, this type of liability threatens only for actual property damage. It is impossible to oblige an employee to make payments for non-compliance with plans and income not received by the company.
Finally, if several employees are at fault, the amount of payments should be distributed taking into account the degree of guilt of each of them. This phenomenon is called shared liability.

If you want to know more about govt. orders and regulations, go to . We provide an analysis of the legislation of the Russian Federation on this topic. Having talked about the concept of financial responsibility, let's move on to the types.

There is this term. By subject, one can distinguish between the obligations of the employee and the employer.

And according to the size of cash payments, it includes:

. The person must compensate for the property damage caused in full. This type of obligation often arises in the event of intentional harm, violation while under the influence of alcohol or drugs, or disclosure of legally protected corporate secrets. Read about such an agreement.
. The amount of payments in this case should not exceed the person’s monthly income (according to Article 241 of the labor legislation). This type of liability is the most common.

Conditions of occurrence

Existence of actual property damage.
The guilt of the violator (one of the parties to the labor relationship) is proven.
The exact amount of damage and the amount of payments have been determined.
There are no circumstances that could release the offender from liability.

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

Knowing what financial responsibility is, it is worth understanding those cases when it does not apply. There are some circumstances that relieve an employee from the obligation to compensate for the harm caused to him. The first of them is property damage due to force majeure. These include natural disasters(flood, earthquake), man-made circumstances (enterprise accident, fire) or social disasters (terrorist attack, war, armed attack, etc.).

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

The third circumstance is causing harm in conditions of extreme necessity. This point includes self-defense, which resulted in property damage.

And the last circumstance is the employer’s failure to fulfill his duties. If the management committed violations of the storage of property and the conditions for its storage, then the employee is not responsible for the damage caused.

Almost any organization develops a special system of incentives and criteria for assessing employee performance. Such systems are supported by the basic principle of financial responsibility. It lies in the fact that every employee who is directly related to the property is responsible for the results of their work. At enterprises, there are 2 forms of organization of this type of responsibility: and collective.

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

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

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

Deadlines

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

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

Target

There are two main goals of this type of obligation. Firstly, bringing an official to financial responsibility significantly reduces the number of violations which entail property damage.

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

Limits

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

The employer's right to refuse to collect damages from the employee

The employer, according to Article 240 of the Labor Code of the Russian Federation, may refuse to recover damages for the harm caused by the employee. To do this, he must refer to certain circumstances. Instead of collecting the debt in full or in part, the employer may take disciplinary action against the employee.

This article has been updated. The property owner may reject the employer's wishes and force the offender to pay damages.

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

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

The amount of monthly payments, the procedure for penalties, and types of liability are regulated by labor legislation. Any departures are illegal.

The main purpose of this type of liability in production is compensation for harm caused. Any collection measures must be carried out either on a voluntary basis or through judicial proceedings.

Material liability of employees- this is a statutory obligation of workers to compensate in whole or in part the direct actual damage caused by their illegal and guilty actions to the employer for whom they work. Financial liability applies regardless of whether the employee is brought to disciplinary, administrative or criminal liability. Financial liability should be distinguished from such measures of material influence as deprivation or reduction of bonuses, remuneration based on the results of work for the year, etc.

Conditions of liability

Material liability of employees occurs if the following conditions are met: 1) the presence of direct actual damage, that is, loss, deterioration or decrease in the value of property, the need to incur costs for restoration, acquisition of property or other valuables, or excessive payments. At the same time, lost income, that is, those amounts by which the tenant’s property would have increased if the debtor had not committed an offense, are not taken into account; 2) the illegality of the employee’s behavior that caused the damage. It is expressed in the fact that the employee does not fulfill or improperly performs the labor duties assigned to him by regulations, internal labor regulations, instructions and other mandatory rules, orders and instructions of the employer; 3) the presence of a causal relationship between the employee’s behavior and the damage caused;

4) the presence of guilt in the employee’s behavior in the form of intent and negligence.

It is unacceptable to hold an employee responsible for harm that falls into the category of normal production risk (experimental production, introduction of new technologies, etc.)

Types of financial liability (full and limited)

Article 402 of the Labor Code establishes that employees, as a rule, bear full financial responsibility for damage caused to the employer through their fault. Legislation, collective agreements, and agreements may establish limited financial liability of employees for damage caused to the employer through their fault, with the exception of cases provided for in Article 404 of the Labor Code.

Limited financial liability means that the employee is obliged to compensate for damage in the amount of his actual damage, but the amount of compensation cannot exceed the average monthly salary. Limited financial liability is currently provided for in accordance with Article 403 of the Labor Code only in two cases:

heads of organizations, their deputies, heads of structural divisions and their deputies - in the amount of damage caused through their fault, but not more than three times the average monthly salary, if the damage was caused by incorrect accounting and storage of material or monetary assets, failure to take necessary measures to prevent downtime or release poor quality products. This responsibility is borne by the managers and their deputies of any structural divisions provided for by the charter (regulations) of the enterprise.

Average monthly earnings are determined based on the calculation of the last two calendar months of work of the employee who caused the damage. If an employee has worked for an employer for less than two months, then his average earnings are determined based on the time actually worked.

Full financial responsibility.

Full financial responsibility- this is liability in the amount of damage caused without limiting it to any limit. Full financial liability occurs if no exceptions are made from the general rule on full financial liability. In addition, full financial liability in cases provided for in Article 404 of the Labor Code.

Most often, full financial responsibility occurs when a written agreement on full financial responsibility is concluded between the employee and the employer.

Written agreements on full financial responsibility can be concluded by the employer with employees who have reached the age of 18, occupy positions or perform work directly related to the storage, processing, sale (release), transportation or use in the production process of the valuables transferred to them. An approximate list of such positions and works, as well as an approximate agreement on full individual financial responsibility, are approved by the Government of the Republic of Belarus.

Full individual financial liability can be established if the following conditions are met: 1) commodity-money assets are transferred to the employee for reporting, that is, he is personally responsible for their safety and sale (small retail workers, storekeepers, cashiers, bartenders, forwarders, etc. .); 2) the employee has created conditions for the storage, sale and processing of material assets (isolated premises, etc. 3) the employee independently reports to the accounting department for the assets entrusted to him.

A special form of full financial liability is collective (team) financial liability, which is introduced when employees jointly perform work related to the storage, processing, sale (release), transportation of valuables transferred to them, when it is impossible to delimit the financial responsibility of each employee and conclude an agreement with him on individual financial liability

Collective liability is introduced if the following conditions are simultaneously present: 1) work is performed jointly; 2) it is impossible to delimit the financial responsibility of each employee and conclude an agreement with him on full individual financial responsibility; 3) the employer has created conditions for employees to work normally and ensure the safety of the valuables transferred to them,

4) the employee (team member) has reached the age of 18.

A written agreement on full financial responsibility provides a list of the main responsibilities of the employee and the employer. The employee undertakes to take care of the material assets transferred to him for storage or for other purposes and take measures to prevent damage, promptly inform the employer about all circumstances that threaten the safety of the assets entrusted to him, make proposals to the employer for the reconstruction and repair of warehouse premises and sites in order to improve their suitability for storing material assets, keeping records. Compile and submit commodity-money and other reports on the movement and balances of valuables in the prescribed manner. In turn, the employer undertakes to: create for the employee the conditions necessary for normal work and ensure the safety of the property entrusted to him, familiarize the employee with the current legislation on the financial liability of employees, as well as current instructions, standards and rules for storage, acceptance, processing, sale (vacation) , transportation or use in the production process of the valuables transferred to him, carry out an inventory and write-off of material assets in the prescribed manner.

The team assumes full financial responsibility for all inventory items (goods, containers, materials) transferred to it for reporting. The written agreement is drawn up in two copies, one of which is kept by the employer, and the second by the employee. The contract applies to the entire period of work with material assets entrusted to employees.

The basis for bringing workers or team members to financial liability is material damage caused through their fault by failure to ensure the safety of property and other valuables (shortages, damage) transferred to them for storage, sale or for other purposes and confirmed by an inventory sheet.

Compensable damage caused by the team is distributed among its members in proportion to the actual time worked for the period from the last inventory to the day the damage was discovered.

Material liability of employees is a type of legal liability consisting of the employee’s obligation to compensate for damage caused to an enterprise, institution, or organization as a result of culpable failure to fulfill labor duties.

The application of financial liability is possible only if there is a combination of the following conditions (elements of a disciplinary offense):

1) the presence of property damage. Damage is understood only as a real decrease in the property of an enterprise, institution, organization or a decrease in its value. The employee is not responsible for lost profits (lack of expected income);

2) unlawful behavior of the employee;

3) cause-and-effect relationship between the unlawful act and the damage caused;

4) the employee’s guilt in the form of intent or negligence. Liability is excluded if the damage occurs as a result of factors beyond the control of the employee.

There are two types of financial liability of employees:

1) limited financial liability. The amount of liability in this case is equal to the actual damage, but not more than the employee’s average monthly earnings. For example, due to the negligence of the assistant secretary, the computer failed. The cost of repairs was 150 hryvnia. If the secretary’s earnings are higher than this amount, then the damage will be recovered in full; if it is lower, then the damage will be partially recovered;

2) full financial responsibility. In this case, the employee compensates the employer for all damage caused by him, regardless of the amount of wages he receives. Full financial liability applies only in cases expressly specified by law, when:

A written agreement has been concluded between the employee and the employer on the employee’s assumption of full financial responsibility for failure to ensure the safety of the property transferred to him;

The property was received by the employee on account of a one-time document (for example, expenses for a business trip);

The damage was caused by a criminal (criminal) act of the employee;

The damage was caused by an employee who was intoxicated;

Damage caused by shortage, intentional destruction or damage to property issued to the employee;

According to the law, the employee is given full financial responsibility for damage during the performance of work duties;

The damage was not caused during the performance of work duties;

The official is guilty of illegally dismissing or transferring an employee to another job.

There are two options for applying financial liability: by order of the owner of an enterprise, institution, organization and in court.

More on topic 4. Material liability of employees. Types of financial liability:

19.2. The concept and types of financial liability of employees
§ 4. Types of employee liability: limited and full
The concept of financial liability of employees for damage caused to the employer, its types
§ 1. The concept of material liability of employees according to labor law and its difference from property liability in civil law

The employee is liable if he causes damage to the employer, if the employer proves:

the fact of causing material damage to him;
an offense committed by the employee, i.e. a guilty action or inaction, resulting in damage;
the presence of a causal connection between the action or inaction of the employee in the labor process that caused the damage;
amount of damage;
in cases established by law, the existence of an agreement on full financial liability.

For this purpose, the employer checks the labor behavior of the employee who caused property damage. If necessary, a special commission is created. Relevant specialists are included in its composition by order of the employer.

The employee is required to provide a written explanation of the cause of the property damage he caused. The employee is obliged to give such an explanation by virtue of Part 2 of Art. 247 Labor Code of the Russian Federation. If the employee refuses or evades providing an explanation, the employer draws up a corresponding act. In Part 2 of Art. 247 of the Labor Code of the Russian Federation does not specify the period required for giving explanations. Since the basis of financial liability is an offense, a disciplinary offense, in this case the period provided for in Part 1 of Art. 193 of the Labor Code of the Russian Federation - two working days.

In contrast, an employee not only has the right to familiarize himself with all the materials of the verification of his offense, which resulted in material damage, to appeal them, to submit petitions, i.e., to contribute to the objectivity of the verification, but also to attract a representative for this purpose (Part 3 of Article 247 of the Labor Code of the Russian Federation ). Such a representative may be a specialist who, in the employee’s opinion, provides the necessary knowledge for an objective, complete and legal analysis of the charges brought against the employee for committing an offense that caused material damage to the organization.

According to current legislation, the employer is compensated only for direct actual damage. The employee does not compensate for income lost as a result of the offense (lost profits). They are in accordance with Part 1 of Art. 238 of the Labor Code of the Russian Federation “are not subject to recovery from the employee.”

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

According to current labor legislation, an employee’s financial liability is limited to his average monthly earnings. That is why it is called limited. The limited amount of compensation for damage is explained not only by the legislator’s concern for protecting the interests of the employee, but also by working conditions. During the working day, especially towards its end, the employee’s self-control and assessment of the dangers that are always present when handling machines, tools, materials, and semi-finished products often decrease, i.e., a situation is created that contributes to the production of defective products, tool breakage, and increased wear means of production.

If the property damage does not exceed the average monthly earnings of the employee, then the employer, with the consent of the employee, within a month may issue an order to recover the damage caused. This period is calculated from the day the inspection is completed and the employer determines the amount of damage caused by the employee.

An employer must go to court to recover damages if:

the employee does not agree to voluntarily compensate for the property damage caused;
the amount of such damage exceeds his average monthly earnings;
the employee quit and has an outstanding debt for the damage he caused to the employer’s property.

An employee may, on his own initiative, compensate the damage caused to the organization in whole or in part. The installment plan is established by agreement of the parties. The employee gives a written obligation to compensate for damages, indicating specific terms and amounts of payments.

With the consent of the employer, the employee can compensate for the damage by transferring equivalent property to the employer or repair the damaged property.

The employer may refuse to collect damages, reduce their amount, bring the employee to disciplinary liability, or send materials to law enforcement agencies if the damage was caused by an administrative offense or crime.

The legislator in certain cases establishes full financial employee liability for damage caused to the employer. It varies according to content offenses and by subject composition.

In Art. 243 of the Labor Code of the Russian Federation stipulates cases of full financial liability of an employee:

a situation where labor legislation imposes financial liability on an employee for damage caused by him to the employer during the performance of his job duties (full financial liability, for example, accrues to a telecom operator on the basis of Federal Law of July 7, 2003 No. 126-FZ “On Communications” );
shortage of valuables entrusted to the employee on the basis of a special written agreement or received by him under a one-time document;
intentional causing of damage to the employer's property by an employee;
causing damage while under the influence of alcohol, drugs or other toxic substances;
causing damage as a result of a crime committed by an employee and established by a court verdict;
damage caused by an employee’s administrative misconduct, if administrative measures were applied to the employee or the fact of damage to the employer’s property was established;
disclosure of information constituting a state, official, commercial or other secret protected by law, if this is provided for by federal law, for example “On Trade Secrets”;
damage was caused while the employee was not performing his job duties, i.e. the damage was caused by the employee in his free time. At the same time, he uses the means of production belonging to the employer, as a rule, in his own interests.

According to the subject composition, the legislator highlights the features of full financial liability under the employer’s agreement with the deputy head of the organization, the chief accountant (Part 2 of Article 243 of the Labor Code of the Russian Federation). The head of the organization bears full financial responsibility for direct actual damage caused to the organization (Part 1 of Article 277 of the Labor Code of the Russian Federation). In cases provided for by law, he also compensates for losses caused by his guilty actions, in accordance with the norms of civil law (Part 2 of Article 277 of the Labor Code of the Russian Federation).

An employee under the age of 18 bears full financial responsibility for damage caused to the employer only:

for intentionally causing damage;
if the damage was caused by a minor employee under the influence of alcohol, drugs or other toxic intoxication;
for damage caused as a result of an administrative offense or crime (Part 3 of Article 242 of the Labor Code of the Russian Federation).

Full financial responsibility of the employee may also be based on agreement Such an agreement is concluded with an adult employee upon hiring, if material and monetary values are transferred (entrusted) to him to perform a job function. The agreement is usually concluded when the employee joins the organization simultaneously with the employment contract. The standard form of an agreement on full financial liability was approved by the Ministry of Labor and Social Development of the Russian Federation on December 31, 2002. The individual agreement provides for the rights and obligations of the employee and the employer. In particular, it stipulates the employer’s obligation to create for the employee the conditions necessary for normal work and to ensure the complete safety of the property entrusted to him. As a rule, failure to fulfill this obligation releases the employee from financial liability in whole or in part. The agreement is drawn up in two copies having equal legal force and is kept by each of the parties. An agreement on full financial liability is concluded only with an employee performing work or holding a position related to the storage, processing, sale (vacation), transportation or use in the labor process of material assets belonging to the employer. The list of positions and works is established on behalf of the Government of the Russian Federation and the Ministry of Health and Social Development of Russia. The parties to the employment contract cannot go beyond it. It is prohibited to expand the list in local regulations and the collective agreement.

If the list approved by the Ministry of Health and Social Development of Russia on December 3, 2002 changes, the agreement on full financial liability should be revised accordingly.

Along with the labor legislation, it is provided collective (team) responsibility for property damage caused to the employer. It is also negotiable. The employer enters into an agreement with a collective (team) of workers if, when they jointly perform work related to the storage, processing, sale (vacation), transportation, use or other use of the valuables transferred to them, it is impossible to differentiate the responsibility of each employee for damage and conclude an agreement with him on full individual financial liability (Part 1 of Article 245 of the Labor Code of the Russian Federation). The standard form of such an agreement was approved by a resolution of the Russian Ministry of Labor dated December 3, 2002.

An agreement on collective (team) financial liability is concluded in writing by the employer and all members of the team (team). It is developed by the parties on the basis of a standard agreement. The initiative usually comes from the employer and is formalized by his order (instruction), which is attached to the contract.

The agreement on (team) financial responsibility stipulates: 1) the subject of the agreement; 2) rights and obligations of the team (team) and the employer; 3) the procedure for maintaining records and reporting; 4) procedure for compensation of damages. The contract is signed by the employer, the head of the team (team), and all members of the team (team).

The team leader (foreman) is appointed by order (instruction) of the employer, taking into account the opinions of the members of the team (team). During the absence of the foreman (manager), the employer assigns his duties to one of the members. The contract is not renegotiated when individual workers leave or join the team (team). In the event that more than 50% of the original team members or the foreman leave, the contract is renegotiated. When individual employees are admitted to the team, the contract specifies the date of entry and the employee’s signature.

The contract establishes the employer’s obligation to create the necessary conditions for the team (team) for the complete safety of the property entrusted to them to perform the assigned labor function. The employer is obliged to take timely measures to identify and eliminate the reasons that impede the safety of property transferred by the employer to the team, identify specific persons responsible for causing damage, and hold them accountable.

The collective under the contract is responsible for direct actual damage caused to them, as well as for damage incurred by the employer as a result of compensation for damage to third parties. Material damage is compensated by the collective only if it occurred through the fault of its members.

The amount of damage caused to the employer's property is determined by actual losses, which are calculated at market prices in force in the area at the time of the damage. However, it cannot be lower than the value of the lost property according to accounting data. In this case, the degree of wear and tear of the property is taken into account.

In accordance with Part 2 of Art. 246 of the Labor Code of the Russian Federation, the law may establish a special procedure for determining the amount of damage caused to the employer by theft, intentional damage, shortage or loss of certain types of property and other valuables (precious metals, precious stones, narcotic substances). This rule also applies to cases where the actual damage exceeds its nominal amount. Thus, the Federal Law of January 8, 1998 No. Z-FZ “On Narcotic Drugs and Psychotropic Substances” provides for financial liability of employees in an amount 100 times higher than the direct actual damage caused to the employer.

The Labor Code of the Russian Federation stipulates the circumstances excluding financial liability parties to the employment contract: force majeure, normal economic risk, extreme necessity, necessary defense, failure of the employer to fulfill the obligation to provide adequate conditions for storing property entrusted to the employee.