Material liability

1. Concept, types and conditions of the offensive material responsibility

2. Types of employee liability

3. The procedure for the application of liability

4. Liability of the employer

1. Concept, types and conditions of material liability occurrence

Material liability- it is the obligation of the party to the employment contract that caused damage to the other party to compensate it in the amount and in the manner prescribed by law.

Material liability is independent species responsibility and a specific measure of material impact.

Foundations material liability occurrence:

1) unlawful behavior of the employee;

2) the presence of actual damage;

3) a causal relationship between the unlawful behavior of the employee and the occurrence of direct actual damage;

4) the presence of the employee's fault.

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

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

Types of liability:

employee to employer

employer to employee

2. Types of employee liability

Types of material liability of employees:

limited

collective

Limited material liability is characterized by the following features:

1) provides for compensation by the employee of damage in a predetermined limit (no more average monthly earnings);

2) the average monthly earnings are determined based on the last 3 calendar months;

3) the legislation does not provide for a list of cases of damage, for which limited liability is provided.

At complete material liability damage is reimbursed in in full and is not limited to a predetermined limit.

Cases in which the employee bears full financial responsibility:

1) If, in accordance with the current legislation, the employee is fully financially liable for damage caused to the enterprise during the performance job responsibilities.

2) If an agreement on full material liability has been concluded between the employee and the employer or if the property was received under a one-time document

The employee is over 18 years old

The nature of the work (transferred material values)

3) If the damage is caused by deliberate destruction or damage to property.

4) If the damage is caused by an employee who was intoxicated, in a state of toxic or drug intoxication.

5) If the damage was caused by the employee's actions that contain signs of acts that are prosecuted in a criminal procedure.

6) If the damage was caused as a result of an administrative violation.

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

8) If the damage was caused not in the performance of official duties.

Employees under the age of 18 bear full financial responsibility only for deliberate damage, damage caused in a state of alcoholic, drug or toxic intoxication, as well as for damage caused as a result of a crime or administrative violation.

Collective material liability:

values ​​are entrusted to a predetermined group of employees, which assumes responsibility for their safety;

the list of works in which it is established is approved by law;

established by agreement of all members of the team;

in case of voluntary compensation for damage, the degree of guilt of each member of the team (team) is determined by agreement between all members of the team (team) and the employer;

when recovering damage in court, the degree of guilt of each member of the team (brigade) is determined by the court.

3. The procedure for the application of liability

1. The amount of damage caused to the employer in the event of loss or damage to property is determined by actual losses, calculated based on market prices in force in the area on the day of damage, but not lower than the cost of property according to accounting data, taking into account the degree of deterioration of this property.

2. Prior to making a decision on compensation for damage by specific employees, the employer is obliged to conduct an inspection to establish the amount of damage caused and the reasons for its occurrence.

3. In order to establish the cause of the damage, a statement must be requested from the employee.

4. The recovery from the guilty employee of the amount of damage caused, not exceeding the average monthly earnings, is carried out by order of the employer. The order can be made no later than one month from the date of the final determination by the employer of the amount of damage caused by the employee.

5. If the monthly period has expired or the employee does not agree to voluntarily compensate the damage caused to the employer, and the amount of damage caused to be recovered from the employee exceeds his average monthly earnings, then the recovery is carried out in court.

6. An employee guilty of causing harm to the employer may voluntarily compensate it in whole or in part. By agreement of the parties to the employment contract, compensation for damage with payment by installments is allowed.

7. With the consent of the employer, the employee may transfer to him equivalent property to compensate for the damage caused or repair the damaged property. Compensation for damage is made regardless of whether the employee is brought to disciplinary, administrative or criminal liability for actions or omissions that have caused damage to the employer.

4. Liability of the employer

The employer is obliged to compensate the employee for material damage (lost earnings) in cases of illegal deprivation of his ability to work:

1) illegal suspension of an employee from work, his dismissal or transfer to another job;

2) the employer's refusal to comply or untimely execution of the decision of the review body labor disputes or the state legal labor inspector on the reinstatement of the employee at the previous job;

3) delay by the employer in issuing to the employee work book, entering in the work book of an incorrect or not in accordance with the legislation of the wording of the reason for the dismissal of the employee;

4) other cases provided for by federal laws and the collective agreement.

The employer is financially responsible for the delay wages: if the employer violates the established deadline for the payment of wages, vacation pay, dismissal payments and other payments due to the employee, the employer is obliged to pay them with interest ( monetary compensation) in the amount of not less than one three hundredth of the refinancing rate of the Central Bank in force at that time Russian Federation from amounts unpaid on time for each day of delay.

The employer is financially liable for damage caused to the employee's property:

1) reimburses in full;

2) the amount of damage is calculated according to market prices valid in the area at the time of compensation for damage;

3) with the consent of the employee, the damage can be compensated in kind;

4) the employee's application for compensation for damage is sent by him to the employer. The employer is obliged to consider the submitted application and make an appropriate decision within ten days from the date of its receipt;

5) if the employee disagrees with the employer's decision or does not receive an answer within the established time limit, the employee has the right to go to court.

The employee compensates for moral damage caused to the employee:

1) the damage is compensated in monetary form;

2) the size is determined by agreement of the parties;

3) in the event of a dispute, the amount is determined by the court.

In the process of exercising labor relations and in the exercise of the rights and obligations of the employee and the employer, there arise between them different kinds responsibility.

The most common and significant of them is which by nature labor activity assigned to some employees of the company. Depending on the different characteristics and signs of this responsibility can be divided into many types, which are worth considering in more detail.

Material liability in the field of labor relations is the obligation of one of the participants in these relations to compensate the other party for all damage caused to him in the amount and in the manner prescribed by law. This view liability can arise in relation to both the employee and the employer.

IN labor law RF (namely, in the Labor Code of the RF), more attention is paid to the material responsibility of the employee. IN Labor Code contains its various types, which can be classified according to the following criteria:

1. Depending on the subject, it can be established in relation to:
   • employee;
   • employer.
   • By the number of guilty persons:
   • individual (established by Article 244 of the Labor Code of the Russian Federation);
   • collective (Article 245 of the Labor Code of the Russian Federation).
2. By the method of compensation material damage:
   • voluntary;
   • by order (order) of the employer;
   • judicially.
3. By the scope of rights and obligations:
   • complete (Article 242 of the Labor Code of the Russian Federation);
   • limited (Article 241 of the Labor Code of the Russian Federation).
4. By the method of distribution of responsibility between the perpetrators:
   • share;
   • solidary;
   • subsidiary;
   • collective (brigade).

Each of these types should be considered in more detail, taking into account all their features and characteristics.

Classification by subject

Depending on who is the subject (that is, is the guilty person), responsibility can be assigned to both the employee and the employer.

In the first case, it is established as state regulations, and the internal documentation of the enterprise (for example, labor or, internal labor regulations, etc.). All types of employee liability will be discussed in more detail below.

As for the responsibility of the employer, it occurs in relation to his subordinate in the commission of such actions:

Deprivation of an employee of the opportunity to work on illegal grounds

An example would be the following situations:

• suspension from work without good reason;
• delay in or entering into it erroneous information;
• refusal to comply with the order issued to him regarding;
• refusal to admit to work an employee hired by the company by way of transfer from another employer, etc.

An important condition is the presence on the part of the subordinate of strong evidence that the employer committed these culpable acts.

Most often, this has to be proven in court.

Causing damage to any property of a subordinate, resulting from the guilty actions of the employer

An example of such property might be:

• clothes;
• technical devices;
• other personal items.

The claim for damages applies to all types of property, even to those that have not been properly deposited (for example, in a wardrobe).

Delay in the transfer of wages and other types of payments that are due to an employee in accordance with applicable law

This violation implies the possibility of bringing the employer to such responsibility:

• administrative (most often in the form of a fine);
• civil law (in the form of compensation to the subordinate for funds that were not received by him, as well as the possible amount of the penalty);
• criminal (including imprisonment).

The choice between administrative or criminal liability is applied depending on the severity of the violation committed.

The criteria for assessing the severity can be the amount of unpaid funds, the number of employees in respect of whom the violation was committed, as well as the duration. As for civil liability, it can be applied simultaneously with each of these types.

It should be noted that, in contrast to the employee, for whom the legislation provides for both full responsibility, for the employer, only its last form is admissible. That is, if there are good reasons, he will have to compensate his subordinates for all damage caused to them in full.

Classification by the number of perpetrators

This classification applies only to the responsibility of the employee. Depending on how many subordinates are accused of causing damage, it can be established:

• individually, that is, in relation to only one person;
• , that is, distributed among a group of employees.

For the possibility of applying this or that type of responsibility, first of all, the specific nature of labor must be taken into account. For example, for the possibility of applying individual liability, the following conditions must be present:

• type of activity allows you to single out one specific employee from a group;
• inventory items are transferred for storage to him, which is fixed in the relevant documentation;
• for all operations with these valuables (for their storage, processing, issuance), the employee is provided with a separate room or place, access to which is closed for third parties;
• the employee independently reports to the accounting department of the enterprise about the inventory transferred to him.

Examples of this kind of job are:

• cashiers and controllers;
• directors, managers and other managers;
• laboratory assistants and methodologists of departments, etc.

As for collective responsibility, it arises in relation to a group of employees when transferring certain values ​​to them for safekeeping. At the same time, they bear responsibility for their safety together - in equal or different shares. In this case, an appropriate written agreement is concluded between the group of workers (brigade) and the employer.

This form of responsibility is more effective than individual responsibility, since it ensures control by the team members one after another.

However, certain legal requirements must also be complied with when applying it.

Classification according to the method of distribution of responsibility between the perpetrators

In case of group financial liability, the guilty persons can bear it in different amounts. In this case, it can be divided into the following types:

Lobar

In this case, each employee to the employer is only in that share, which is established for him in the legislation or the damage that was caused personally by him.

In some cases, the entire amount is divided between the group in equal parts. The employee is obliged to pay only his part, without bearing responsibility for other participants. It is this type of responsibility in labor relations used most often.

Solidary

It is applied in fewer cases and only in the presence of aggravating circumstances that accompanied the damage. Such circumstances may be the presence of intent when causing harm, as well as the commission of these actions by a group of persons or in a state of intoxication (alcoholic, narcotic, etc.).

Its essence lies in the fact that claims for damages are presented to all members of the group. Their value may depend on the fault of a particular employee or be set in equal shares for all. However, in the event of refusal or inability of one of the members of the collective to compensate for the damage, his share will be divided among the rest of the persons until the entire amount is paid.

Subsidiary

This type is even rarer and is most often used only in relation to the leader of the group of people who is guilty of causing damage (for example, the boss structural unit). Moreover, in the event of the inability of the main debtor (that is, the team) to fulfill their obligations, this need is transferred to the head.

Collective (brigade)

It is used in cases where it is impossible to assign responsibility to one employee, therefore it is distributed among all team members. Most often it is expressed in the form of shared responsibility and is distributed equally among employees.

In each of these cases, a documentary agreement on the form of responsibility and the conditions for its application must be concluded between the parties to the employment contract (that is, the team members and the employer).

Classification according to the method of compensation for damage caused

After the fact of damage to the property of the employer has been proven, the employee has an obligation to compensate it. This can happen in the following ways:

1. On a voluntary basis. In this case, an agreement is concluded between the parties in which the employee confirms his consent to compensate for the damage and indicates the real conditions for this. That is, he gives an obligation to pay cash or provide similar property specifying specific terms and amounts.
2. Based on the order of the head. In this case, the employer has the right from the employee even without his consent, but only within the limits of his average monthly wage. To do this, he issues an order indicating the grounds for collection and a reference to legislative acts (including internal ones).
3. By the tribunal's decision. It makes sense to go to court in situations where the employee does not want to voluntarily compensate for damage, and its size is much higher than the average monthly wage. In this case, the employer needs to prepare evidence of the employee's guilt and file a claim in court. On the basis of a positive court decision, he will have grounds for receiving all compensation from the employee.

An important role in determining the method of compensation is played by the scope of rights and obligations that was established in relation to the employee when imposing material liability on him.

Classification according to the scope of rights and obligations

The latter classification includes such types of liability as:

Limited

It is used in most cases and is set within the limits of only one average monthly wage of an employee. That is, even if the actual damage was much greater, the employer will be able to recover only this amount from the employee.

Full

It consists in the duty of the employee to compensate for all damage caused to him in his real size... It may arise on the basis of such documents:

• labor contract;
• provisions of the Law;
• material liability agreement;
• a one-time document on the transfer of inventory items.

On the basis of these documents, liability can be established only in relation to adult subordinates... In addition, the legislation highlights a number of cases when no additional documents are required for its application, that is, it occurs automatically. These cases include:

• the fact of deliberate damage to the employer;
• being in a state of alcoholic, toxic or drug intoxication while committing an offense;
• damage caused as a result of criminal actions of the employer, which were established in court;
• disclosure of information that is a commercial, state or other secret that is protected by law;
• committing an administrative offense, which entailed damage;
• causing damage not in the performance of the employee's official duties (that is, in his personal time).

In addition, there are some peculiarities when establishing responsibility in relation to the head, his deputy and the chief accountant of the enterprise. In most cases, these persons are fully responsible for the actions taken.

The rest of the employees, when given this type of responsibility, must conclude with the employer additional agreement or include such a condition in the employment contract. At the same time, the list of employees in respect of whom this can be done is approved by legislation by the relevant Decree of the Ministry of Labor of the Russian Federation. Also, similar documents are created to determine the circle of persons to whom all other types of material liability can be applied.

»Types of material production

Types of material production

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Social production is the way people live together, allowing them to inherit and create history; the process of purposeful human activity.

Functions social production:

1. Reproduction of material conditions of existence.
2. Production social connections and relationships.
3. Production of ideas (ideologies) and spiritual values, symbols, signs.
4. The production of people themselves as social individuals.

The concept of "social production" reveals the social course of the history of society. A person in the process of life produces social circumstances that produce him.

In order to survive, people united in a circumstance are forced to perform a number of elementary functions:

A) economic;
b) control over violence;
c) the development of knowledge;
d) the development of the ability to self-restraint and movement.

At each historical stage of its development, society performed these functions in different ways. However, it was in the process of the historical development of people who carry out the process of social production, as its result, was the social division of labor.

The main types of social production:

1) material production;
2) spiritual production, intangible.

Some groups of people produce material products (workers), others - ideal (scientists, engineers, musicians). At the same time, the ideal is present in the product of material production. Let's say a worker building a bridge implements a project (plan), which is the result of an engineer. Consequently, material and spiritual production are closely related to each other and are a dialectical unity.

Material production (material sphere) - is a set of branches of material production that produce or bring material goods to the consumer. Material production is the process of creating material goods.

Its role boils down to the following:

1. Material production ensures the existence of society and the functioning of all spheres (social, spiritual, organizational, etc.).
2. Material production directly determines development social structure society (the existence of classes, social groups, strata).
3. Material production (mode of production) determines the content and direction of the political processes taking place in society.
4. Material production ensures the existence and development of the spiritual sphere both in the material plane (construction of buildings for theaters, cinemas, philharmonic societies, libraries, printing houses, etc.) and in the directly spiritual (development of art, science, religion, morality).

Material production (a method of producing material goods) has two sides:

A) productive forces,
b) industrial relations.

The productive forces are:

First, people with their knowledge, skills and abilities to work;
- secondly, the means of production (tools of labor, raw materials and materials, transport, buildings, structures with the help of which production is carried out).

Production relations are relations between people that develop in the production process. They include:

A) the relationship of ownership of the means of production. Depending on the nature of the property (private, collective, state), the owners of enterprises can be individuals, various collectives, states and a mixed form of ownership;
b) the relationship of the exchange of activities between people on the basis of the existing division of labor (engineer, doctor, teacher, farmer, etc.)
c) relations that develop during the distribution of the created material wealth.

Thus, production relations act as relations between people about:

Production;
distribution;
exchange;
consumption of material goods.

The main link in production relations is the ownership of the means of production and its products (economic resources). A change in the property relation inevitably entails a change and transformation of other links of production relations. This leads to change social nature the mode of production and to a change in the face of the whole society.

One of the ways of regulation professional activity employees are material penalties. They are intended to punish employees who have committed offenses, which, in turn, have entailed material losses for the company. So, the employer needs to be informed about the types of material liability both on his own and on the part of subordinates, as well as about the procedure for its application.

Concept and main types of material liability

Liability refers to the need to compensate for material damage caused by one party to the employment agreement to the other party. From a legal point of view, such liability is an independent type of penalties, as well as a specific punishment.

The grounds for material liability include:

• employee behavior that violates labor regulations and the law;
• fixing the fact of causing damage by a specific person;
• the presence of a causal link between the subordinate's offense and causing actual material damage;
• the presence of the employee's fault.

Any basis for the occurrence of material liability of an employee or employer must be documented. At the same time, the possible cancellation of the employment agreement due to the infliction of material damage does not relieve the guilty person from compensation for the amount of damage provided for by the Labor Code of the Russian Federation or other legislative acts.

The main types of the category under consideration include:

It also provides for additional types of employee liability associated with certain restrictions and protection of the rights of the employed population.

Types of material liability of the employer to the employee

Such a violation can be recorded for the employer in the context of non-payment of earnings to the subordinate. financial resources... Often, such circumstances occur due to the restriction by the employer of the employee's capabilities for the normal performance of his job responsibilities. In particular, the reasons may be:

1. Unlawful restriction in the work of a subordinate, unjustified dismissal or transfer to another position.
2. Refusal or ignorance by the employer of the need to reinstate an unreasonably dismissed subordinate in office, when such a duty is recorded in a court order or at the direction of a state labor inspector.
3. Delay in the issuance of a work book by an employer to a subordinate, entry into specified document false or illegal information about the dismissal of an employee.
4. A number of other situations recorded in the legislation of the Russian Federation.

Also, the head of the company will be subject to similar liability for delayed wages in case of violation deadlines issuance of funds earned by employees, payment of vacation pay or other payments. Subsequently, the head of the company will need to reimburse compensation for the delay. This means the payment of interest in an amount not lower than one three hundredth of the current rate of the Central Bank of the Russian Federation for each day of delayed payment.

The employer is also responsible for damage to the personal property of the subordinate:

If the employee, after 10 days, has not received a response from the employer or received a negative response on the issue of compensation, he has the right to go to court for further proceedings.

Limited type of employee liability

The limited material liability of the employee is understood as the existing need of the subject to compensate the employer for the damage caused to his property, however, in an amount not exceeding the maximum established by law. In accordance with the Letter of Rostrud No. 1746/6/1 dated 19.10.2006. such a maximum is calculated in each individual case individually, based on the average wage of the guilty person. Average earnings, in turn, is calculated on the basis of Art. 241 of the Labor Code of the Russian Federation for three months of work preceding the violation.

The application of limited material liability is fair in all cases when an agreement on full material liability has not been concluded between the manager and the subordinate.

The most common cases of the occurrence of a limited material penalty include the loss of tools or working devices, loss of documents, damage by negligence of the company's property.

The legislator does not provide a specific list of offenses for which such a punishment may follow.

Full material responsibility of the employee

The full financial responsibility of a subordinate is understood as his obligation to compensate the full amount of the damage caused.

The conditions and types of liability are presented in Art. 243 of the Labor Code of the Russian Federation. Such cases include:

• the unlawful act of a subordinate in the course of the performance of his official duties, if full financial liability is provided for such groups of employees in labor legislation or other legislative standards;
• upon revealing the fact of shortage of any property that was entrusted to the subject. It is understood that full financial liability can occur only if there is a corresponding written agreement between the manager and the subordinate or with the written consent of the employee on a one-time document;
• with a deliberate delinquent act of a person;
• in case of an employee's delinquent action, who was under the influence of narcotic, alcoholic or other toxic drugs and means;
• when the worker inflicts damage with further legal proceedings. In such circumstances, liability arises on the basis of a court verdict, that is, the amount of compensation is determined by the judge;
• when causing material damage as a result of an administrative violation, which was recorded by the relevant state structure;
• if the material damage was the result of the dissemination by the subject of confidential information related to protected by law or by the enterprise itself (for example, state or commercial secrets);
• if an employee caused material damage to the company, not being at this time in the performance of his work duties.

Also, special circumstances of full financial responsibility are indicated for underage employees. So, if a subordinate is up to 18 years old, he can be fully responsible only for deliberate infliction of damage, infliction of damage in a state of intoxication with chemical and toxic agents, as well as for material harm caused to the company as a result of a criminal or administrative offense.

Collective material responsibility

Also, the types of material liability of the employee and their characteristics include collective financial recovery. Collective pecuniary punishment is understood as a situation when compensation for the damage caused comes from a group of subordinates. The collective responsibility of such a profile has a number of features:

The procedure for the application of liability

The procedure for applying such a penalty has the following features:

1. The amount of damage caused to the employer is calculated based on the actual loss or damage. Thus, the amount of damage is calculated on the basis of current market values, while the amount of financial compensation should not be lower than the value of the property according to accounting data, taking into account the degree of deterioration.
2. Before appointing a person responsible for the damage caused, the manager must inspect the object, determining the amount of damage itself and the reasons for the situation.
3. In order for the reason to be documented, the employee must draw up a statement with an appropriate explanation.
4. The procedure for collecting financial resources of the full or limited amount of compensation from a subordinate is based on the order of the head of the company. In this case, such an order is published no later than the first month from the date of the final determination of the amount of harm caused by the subject.
5. In the event that a month has passed or the subordinate does not admit his guilt, thereby refusing to compensate for the loss, the manager has the right to go to court. In the future, if such is the order of the judge, the employee will have to compensate for the losses on the basis of a court opinion.
6. Also, the entity who performed the action that caused damage to the employer can compensate for the damage caused in parts. However, this provision for payment in installments must be stipulated by a special agreement between the employer and the hired person.
7. If the employer agrees with the compensation from the employee in kind, the subordinate can compensate for the harm caused in a similar way.

Thus, material responsibility is one of the means of punishment for certain illegal actions. The manager and subordinate need to be informed about the concept and types of material liability. This will ensure high level knowledge of their rights and obligations in the event of damage caused by one of the parties.

The employee can be exempted from liability. This occurs in the event of damage due to force majeure, normal economic risk, extreme necessity or necessary defense, or the employer's failure to fulfill the obligation to ensure proper storage conditions for the property entrusted to the employee (Article 239 of the Labor Code of the Russian Federation). It should be borne in mind that the obligation to prove the absence of circumstances precluding the financial liability of the employee lies with the employer. This was indicated by the Plenum The Supreme Court RF in clause 4 of the Resolution of November 16, 2006 N 52 "On the application by courts of legislation regulating the material liability of employees for damage caused to the employer" (hereinafter - Resolution of the Plenum of the RF Armed Forces N 52).

In addition, the employer has the right, taking into account specific circumstances, to completely or partially refuse to recover damages from the guilty employee. But this right may be limited by the owner of the organization's property in cases stipulated by federal laws, other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation, regulatory legal acts of bodies local government, constituent documents organizations (Article 240 of the Labor Code of the Russian Federation).

Types of material liability

Caused to employer: full and limited liability.

With the onset of full financial responsibility, the employee is obliged to compensate the direct actual damage caused to the employer in full (part 1 of article 242 of the Labor Code of the Russian Federation). Such material liability can be imposed on an employee only in cases directly defined by the Labor Code of the Russian Federation or other federal laws. For example, Art. 243 of the Labor Code of the Russian Federation, it is established that material liability in the full amount of damage caused is imposed on the employee in the following cases:

- if, in accordance with the Labor Code of the Russian Federation or other federal laws, the employee is liable in such an amount for damage caused to the employer in the performance of the employee's work duties;

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

- deliberate infliction of damage;

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

- damage caused as a result of the employee's criminal actions;

- damage caused as a result of an administrative violation;

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

- damage caused not during the performance of the employee's work duties.

In addition, the head of the organization bears full financial responsibility for direct actual damage. Moreover, the owners of the organization can demand compensation for damage from the head in full, regardless of whether his employment contract contains a condition of full liability or not (clause 9 of the Resolution of the Plenum of the RF Armed Forces N 52). And in cases stipulated by federal laws, the head of the organization also compensates for losses caused by his guilty actions (Article 277 of the Labor Code of the Russian Federation). In particular, compensation by the head of losses is provided for by Federal Laws of December 26, 1995 N 208-FZ "On joint stock companies", Dated 08.02.1998 N 14-FZ" On companies with limited liability"And from 14.11.2002 N 161-FZ" On state and municipal unitary enterprises ".

Material liability in full may be assigned to the deputy head of the organization and the chief accountant, if it is established by labor contracts concluded with these persons (Article 243 of the Labor Code of the Russian Federation). If labor contracts do not provide for such liability, then these persons, in the absence of other grounds giving the right to bring them to full financial responsibility, are liable only within the limits of their average monthly earnings (clause 10 of the Resolution of the Plenum of the RF Armed Forces N 52).

The employer can bring a minor employee to full liability only in cases of deliberate harm, in a state of alcoholic, drug or other toxic intoxication, as a result of a crime or an administrative offense. The basis is part 3 of Art. 242 of the Labor Code of the Russian Federation.

With employees who directly serve or use monetary and commodity values ​​or other property (who have reached the age of 18), the employer can conclude agreements on full liability for the shortage of the property entrusted to them. This is stated in Art. 244 of the Labor Code of the Russian Federation.

Currently, written agreements on full individual or collective (brigade) material liability can be concluded only with those employees and for the performance of those types of work that are named in the corresponding Lists of positions and works approved by the Resolution of the Ministry of Labor of Russia dated December 31, 2002 N 85. If such the contract is not concluded, the employee is not liable for the damage caused in full. And, of course, the employee with whom the aforementioned contract has been concluded compensates the damage in full only in the event of a shortage of the property entrusted to him under the contract. Otherwise, he is liable for damage in the same way as other employees.

Collective (brigade) material liability can be introduced by the employer when, when jointly performed by employees certain types works related to the values ​​transferred to them, it is impossible to differentiate the responsibility of each person for damage (part 1 of article 245 of the Labor Code of the Russian Federation). To exempt from such responsibility, a member of the team must prove the absence of his guilt (part 3 of article 245 of the Labor Code of the Russian Federation). In the event of recovery of damage in court, the degree of guilt of each employee of the collective is determined by the court.

Limited financial liability consists in the employee's obligation to compensate the direct actual damage caused to the employer, but not higher than that established by Art. 241 of the Labor Code of the Russian Federation of the maximum limit, namely the average monthly earnings of an employee.

Damage compensation procedure

The damage caused is compensated regardless of the fact of bringing the employee to disciplinary, administrative and criminal liability. If the amount of material damage caused does not exceed the average monthly earnings of the guilty employee, then the amount of damage is recovered by order of the employer.

The order must be made no later than one month from the date of the final determination by the employer of the amount of damage caused (part 1 of article 248 of the Labor Code of the Russian Federation). In practice, the employer collects such amounts by deducting from the employee's salary, taking into account the current limit on the total amount of deductions provided for in Art. 138 of the Labor Code of the Russian Federation (as a rule, no more than 20% of the employee's monthly salary), calculated from the amount remaining after deducting the amount of calculated personal income tax. This is stated in paragraph 1 of Art. 99 Federal law dated 02.10.2007 N 229-FZ "On enforcement proceedings".

In addition, it should be remembered that deductions are not made from payments named in Art. 101 of the said Law.

Example 2. In April 2011, through the fault of the secretary T.A. Korneeva broke a multifunctional device (scanner, copier and printer in one machine). Strela LLC (employer) paid for the repair services in the amount of RUB 3,000. The average monthly salary of this employee on the day of damage exceeds the amount of damage, therefore the head of Strela LLC made a decision to withhold the corresponding amount from T.A. Korneeva (her salary is 25,000 rubles). So, the amount of damage caused is subject to withholding from the employee in full - 3000 rubles.

The amount of the salary from which the amount of compensation for damage will be withheld was 21,802 rubles. (RUB 25,000 - RUB 25,000 x 13%). And the maximum monthly retention rate is 4,360 rubles. (RUB 21 802 x 20%).

Thus, the amount of damage in the amount of 3000 rubles. will be collected in full when calculating the salary of T.A. Korneeva for April.

The employee has the right to voluntarily compensate for damage, including by agreement of the parties with payment by installments. This possibility is provided for by Art. 248 of the Labor Code of the Russian Federation and can be provided to an employee with full or limited liability. In this case, the employee undertakes to reimburse the damage in writing, indicating the specific timing of payments. Note that it is possible to negotiate with an employee about compensation for damage only within the limits established by law.

There is another way to compensate for damage with the consent of the employer - this is the transfer by the employee of equivalent property or the correction of damaged property (part 5 of article 248 of the Labor Code of the Russian Federation). The mixed option of compensation for damage by agreement is not prohibited at the same time in cash and in kind. That is, the employee can transfer cheaper property, and compensate for the difference in money.

In a court of law, the amount of compensation for damage caused shall be recovered if:

- the employer missed the one-month deadline for issuing an order to recover damages not exceeding the average monthly earnings of the guilty employee (part 2 of article 248 of the Labor Code of the Russian Federation);

- the employee does not agree to voluntarily compensate for the damage caused in excess of his average monthly earnings (part 2 of article 248 of the Labor Code of the Russian Federation);

- the resigned employee made an obligation on voluntary compensation for damage, but refused to fulfill it (part 4 of article 248 of the Labor Code of the Russian Federation);

- resigned without good reason before the expiration of the period due labor contract or by an agreement on training at the expense of the employer, the employee did not reimburse the costs of his training (Article 249 of the Labor Code of the Russian Federation);

- at the end of the training, the student refused, without starting work, to voluntarily reimburse the expenses incurred by the employer in connection with the apprenticeship (part 2 of article 207 of the Labor Code of the Russian Federation).

In practice, other situations may arise when you have to apply for damages to the court. For example, an employee quit before the start of compensation or full withholding of the required amounts. Recall that in disputes on compensation by an employee of damage, a reduced limitation period is applied - one year from the date of its discovery (part 2 of article 392 of the Labor Code of the Russian Federation).