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Sample order on deduction from wages. How to draw up a payroll deduction order. Download the sample for free. Order on deduction from salary of the amount of material damage

Difficulties often arise when calculating salaries, which relate to certain deductions of a non-standard plan. Withholding of part of the employee's salary is carried out solely on the basis of an order, which is drawn up and signed by the head. Specialists personnel service are obliged to check the data on all types of deductions, given that the legislation allows them to be done only in a number of specific cases. The thing is that if they do not have a legal basis, then not only the head of the enterprise, but also ordinary employees who are responsible for calculating the payment, can be punished. To avoid such troubles, you need to study the nuances of the possibilities of withholding from the salary, and also clearly know in what situations such actions will be illegal.

It should be noted right away that deductions from the salary are made on the basis of federal legislation and on the basis of the labor code. Regional authorities do not have the right to create laws that could have an impact on this issue.

The employer cannot establish a list of reasons that relate to the issue of deductions. Accordingly, certain types of deductions from the employee's salary will be illegal. For example, smoking in the wrong place is a kind of violation that creates the need to recover a fine. However, the employer does not have the right to calculate this fine.

The law provides for the possibility of deductions at the request of the employee. The employee draws up a statement asking him to collect certain deductions from his wages, provides Required documents for transfers. Payments initiated by management can also be assigned, and there is such a thing as mandatory deductions.

All deductions can be deducted solely on the basis of the order of the head. At the same time, a clearly established structure for drawing up an order is compulsorily observed, and the employer is obliged to adhere to acceptable limits on deductions.

Exists certain payments that are considered required. The collection process is carried out on the basis of the activities of third parties. For example, the employee is systematically removed a certain amount of funds to government agencies. In this case, the employer acts as a tax agent or an intermediary who makes all the necessary transfers and draws up reporting documents:

  • Tax deductions are considered compulsory deductions from the salary of employees. The employer is guided by tax regulations in order to make the correct calculations of the corresponding amounts, as well as to withhold tax payments from all employees at well-defined intervals. The salary is calculated taking into account a number of payments, as well as taking into account the salary. After that, tax is deducted from the amount received;
  • Also, compulsory payments include payments under orders of execution. These can be alimony payments for children, certain acts on administrative violations, etc. Accordingly, funds are withdrawn by court decisions, but such deductions can only be made if there is an appropriate document, a list of executive type.

For payments that relate to writs of execution, the employer does not draw up an order. It is also not necessary to obtain the consent of the employee. In this case, the manager is guided by a list of the executive type, and makes deductions within the permissible limits.

In order to deduct from an employee according to a writ of execution, you must provide this document to the manager to obtain grounds for withholding. In addition to a list of executive type, the employer can receive a court order, which will clearly define all the data regarding certain transfer requirements. Money on a specific case. Also, the alimony agreement serves as the basis for subsequent cash payments from the employee's salary to the account of the other parent who is raising the child.

Immediately from the accrued salary, the amount of personal income tax is deducted. The tax plays an important role in the formation of other deductions. Since the rest of the amounts will be calculated already from the difference between the calculated amount of income and the amount of personal income tax. There are other, compulsory payments, which include payments for health insurance, as well as payments to the pension fund. All these payments are made by the employer. The law establishes interest rates for one type of payment or another. The employer must make the appropriate calculations, as well as draw up accounting documents and transfer funds to the budget.

The employee has the right to draw up a statement, which will indicate a kind of request for the transfer of funds for certain needs. The employee's desire is a certain order to make regular payments, and any amount can be specified. The manager does not need to be guided by the norms of the legislation on maximum deductions. The purpose of payments can also be almost any.

Nowadays, most often payments are made to insurance funds and to the accounts of credit institutions. An employee, having taken out a loan, in order to quickly repay it, draws up an application addressed to the employer, indicating the desire to make regular contributions to a clearly defined account. The amount of deductions is also indicated by the employee himself. Also, payments can be made in charitable foundations, as payments to the trade union, etc.

There are certain rules that determine the ability to withhold funds at the request of the employee. So, the employer has the right to make such transfers on the basis of the employee's application, but at the same time, the obligation to perform these actions is not enshrined. The employee has the right to indicate clearly defined sources of income from which funds will be transferred. For example, indicate that all payments are made from the received bonus, compensation, etc. When filling out an application, you need to take into account that certain commissions should be paid to the bank for transferring funds. And these commissions should be taken into account by the employee, since the employer is not obliged to pay them out of pocket.

Employer Deductions

The employer also has the right to make certain deductions from the employee's salary:

  1. Compensation for an advance that has not been worked out. Today, employers must pay salaries through the provision of an advance and the final amount. In fact, the division of wages into parts is being formed, since the law establishes the need for wages at least once every two weeks. The essence of the advance is that it is issued in advance, two weeks before the moment when the process of issuing the main RFP will be carried out. Employers do not always take vacations into account, and there is also no possibility of accounting for vacations without pay, respectively, the subsequent hours worked may not cover the previously issued amount of the advance. To compensate for the losses that are formed in this way, the employer is obliged to draw up an order, on the basis of which the process of withholding part of the salary will be carried out;
  2. In addition, the employer can carry out the procedure for the actual collection of the advance, which was issued to reimburse the costs associated directly with a business trip or work in another area. When an employee is sent on a business trip, he receives a certain amount of funds at the cash desk of the enterprise. After finishing work, he is obliged to provide documents that reflect all of his financial losses... If the amount of funds determined by documents is less than the amount that was actually received by the employee to fulfill his professional obligations, then there is a possibility of legal withholding of this amount with the subsequent accrued salary. However, many enterprises establish a rule that determines the possibility of returning the excess amount of the advance in cash. An employee comes from a business trip, submits all reports, after which he hands over the funds that turned out to be unnecessarily issued. If the employee does not perform such actions, the funds will be calculated from his salary. The employer is obliged to draw up a special order for withholding deductions;
  3. The employer may impose a fine due to the fact that the employee refuses to perform functional or job duties... Detentions are also possible, which are associated with the occurrence of counting errors. In all cases, counting errors are reimbursed from the employee's salary for legal grounds... For example, if an employee was mistakenly charged with a more significant salary, or additional payments, then in this case the deduction will be equal to the counting error. When an employee violates professional and functional obligations, it is also possible to impose a fine. In such situations, the employer draws up an order. The absence of an order forms the inability to retain an employee from the salary. All circumstances of the situation are described quite clearly and accurately;
  4. Retention is formed for unworked vacation days. In case the employer terminates labor contract, and all vacation-type payments have already been made by the employer, the possibility of making deductions is established. But, in certain cases, such a refund will not be possible. For example, in the event that an employee is called up for military service, if we are talking about the reduction of an employee or the process of liquidation of the enterprise is being carried out;
  5. It should also be noted the possibility of deductions, which are formed due to material damage. There are persons who bear financial responsibility, and in the event of a situation where an employee violates his authority, the employer can use the structure of deductions that relate to material damage. As you understand, a prerequisite for payments is the drawing up of an order, which forms a detailed description of the nuances of subsequent deductions from the employee's salary.

There are many options for deductions that can be formed on the basis of an employer's order. An appropriate document is compiled, the need to describe all the nuances of the situation is formed. If the employer does not process the return of material damage within a month, since the employee's salary is not enough to recover, then an opportunity is formed to file an application with the court, after which compensation will be carried out by obtaining a court decision. In most cases, material liability is formed very significant, and you have to go to court. The court issues an order or a writ of execution, after which all the necessary payments are formed within the established amount from each employee's salary. There is no need to draw up a separate order for each deduction, since the basis will be a list of the executive type.

Material liability arises if the fact of improper actions that have caused the occurrence of violations that led to material losses is revealed. In such a situation, the employer must draw up an order, indicate the reason for the collection, indicate what damage was caused to the property, indicate the responsible person. If it turns out that there is no relationship with the actions of the employee and the consequences in the form of material damage, then it will be impossible to carry out the retention process. The perpetrator can also challenge this fact, providing evidence that he has nothing to do with the resulting consequences. The employer also cannot withhold funds without having any reason to do so.

The employer can form payments not only for the amount of damage incurred, but also demand compensation for the amount that is necessary to eliminate the actions inflicted. The employee is obliged to draw up a written explanation of the fact that has arisen. If the employee does not agree with the actions of the employer, he has the right to submit a special application to the court to challenge the actions of his manager. When an employee refuses to draw up a written explanation, the manager can draw up an act confirming this or that fact. The act must be signed by two other employees who will actually act as witnesses in this case.

By order of the manager, compensation can be made if the employee has made an explanation and agrees with the punishment provided to him. If the document is drawn up within a month, from the moment when this damage was discovered, as well as if the total amount does not exceed the RFP.

Before drawing up a document on hold, an audit is made, after which the fact of failure is recorded. In the case when it comes to products, then the possibility is formed for the employee to pay for the shortfall, taking into account the production price, and not the selling price. All employees from whom the collection is carried out by all means sign the order. There are situations of excessive consumption of fuel and lubricants, when an employee uses the car for non-work purposes. A document is drawn up that determines the excessive cost overrun of such materials, route sheets are attached to such documents. An order is formed, which is signed by the employee.

The law stipulates that medical examinations of employees are systematically carried out. All employees pass it at the expense of the employer. The management transfers funds to the accounts of the medical institution where the workers pass medical checkup... If the employee does not work six months from the date of this inspection, an opportunity is formed to recover from him the amount that the employer spent on the inspection.

  1. At the top of the document, you must indicate the name of the organization in which the order is issued. This is followed by the name of the document - an order, and the number that is assigned to the document in accordance with the parameters of the internal fixation of correspondence must be indicated;
  2. The date of the order is indicated, as well as the city in which the enterprise is located. It is imperative to indicate the direction of the order - on withholding from the salary, the position and name of the person from whom the deductions are collected are indicated. The exact amount is indicated;
  3. An explanation follows. For example, the date is indicated when during the inventory or audit, certain options for shortfalls were found for a clearly defined amount of funds. The date of the previous inventory is indicated. What follows is an indication that the independent appraiser has established the amount of the shortfall. Attached are the data of the valuation report. An indication is formed of who exactly is guilty of the failure in the opinion of the experts who carried out the assessment. The opinion of the guilty person on this issue is also indicated. For example, the guilty person admits the fact of involvement in full, and indicates that he agrees to voluntarily pay a specified amount;
  4. The final decision is indicated. For example, for unsatisfactory performance of previously assigned duties, carry out the preparation of a reprimand to a person who is found guilty of forming a failure. Carry out withholding in a clearly defined amount, establish the structure of deductions in accordance with the established legal norms;
  5. The document also contains an indication of the person who must control the execution process of the drawn up order, the director's signature is also put, and the signature of the employee on whom the order was issued.

The law establishes a number of rules that determine the inability to deduct funds from the amount that is provided as compensation for damage to health. Also, the employer cannot deduct from the amounts that are provided to the employee as compensation for the injuries received.

Payments are not made from those funds that are transferred as personal income tax, insurance and pension payments, health insurance payments. In other words, the deduction of all funds that are due to state structures is formed, after which the rest of the deductions will be calculated from the remainder of the amount. Payments must be formed by an order or a writ of execution. If the employee receives compensation for the unused sanatorium voucher, then the employer cannot make any deductions from these payments.

How is the withholding from the salary carried out?

  • Initially, funds of all types of payments to the employee are credited. The full amount of the salary is formed, and in the settlement documents that are issued to the employee, all types of payments accrued at the enterprise are indicated;
  • From the received total amount of the salary, the amount of funds is deducted, which are sent to pay off the tax. Payment is made to insurance funds, etc .;
  • From the amount that turned out, different kinds deductions. The employee receives the rest of the amount in his hands.

All types of payments, charges and deductions must be recorded in the settlement documents.

For example. The employee was awarded a salary in the amount of 10,000 rubles, a bonus - 2,000 rubles, compensation for work experience - 3,000 rubles, an amount of 15,000 rubles is obtained - a full-fledged salary of the employee. For deductions to state funds, an amount of 3,000 rubles is withheld. It turns out the balance in the amount of 12,000 rubles, the amount of deductions under the writ of execution is 2,000 rubles. This means that the employee will receive only 10,000 rubles. At the same time, all data on accrued wages, bonuses, compensations and deductions - deductions should be clearly spelled out in settlement document... Deductions are possible if there is an order from the head, drawn up in accordance with the norms of the law, or on the basis of a court order, a list of the executive type.

conclusions

Retentions must be documented or they will be illegal and unreasonable. Basically, deductions from the salary of employees are carried out as tax, social benefits, health insurance. These are standard and mandatory contributions that are based on federal laws and labor code norms. Deductions for court decisions are possible only if there is a list of the executive type, a court decision. Also, deductions can be carried out on the basis of orders of bailiffs, and on the basis of an act of execution of administrative punishments. In any case, grounds are needed for withholding.

When forming payments that are provoked by the desire of the employee, you will need to provide a statement in which the amount and term of transfers are clearly defined. The employer must draw up an order based on the application. The justification will be the employee's statement. Deductions at the initiative of the employer are possible on the basis of an order, which clearly defines all the nuances of the violation by the employee, as well as on the basis of the employee's written consent. In some cases, the employer will have to file an application for enforced collection of funds through the court.

The employer can either voluntarily or on a mandatory basis from the salary of employees.

The first case includes circumstances that are not rigorous in accordance with the current legislation and require a statement from the employee. The second includes taxes and amounts according to executive documents. In the first case, and sometimes in the second, an order is drawn up by the employer.

The order is being prepared when it becomes necessary to deduct from wages an employee of some amounts in accordance with Article 130 of the Labor Code of the Russian Federation.

Voluntary withholding is applied by employees to pay utility payments, loans in commercial banks, trade union contributions, additional contributions to the funded part of the pension to the Pension Fund, contributions to charitable funds.

A special case is the return of a loan issued by an organization where the employee is on the state.

If a retention occurs without fail, in addition to the employee's desire and without his circulation on paper, the basis may be the current indebtedness to the company for reasons:

  • nonworking;
  • non-use of the issued advance payment and non-return -;
  • amounts erroneously paid to him (errors in calculations) -.

For some accrued amounts of employee income foreclosure cannot be levied... They are indicated in Article 101 of the 229th Federal Law (payments related to a business trip, transfer to fulfill labor functions to another locality, with the birth of a child, with the loss of a close relative).

This limitation must be taken into account when placing an order.

Admission to the accounting department of the enterprise (court order) does not serve as a reason for issuing a hold order from the salary of a subordinate.

The deduction of the amounts recorded in the court form is made directly on the basis of the documents provided.

In accordance with the Law on Enforcement Proceedings, the employer is assigned the obligation transfer funds within 3 days in the required amount to the recoverer (at the expense of the debtor).

Withholding money from employees' income is solely a matter of federal law. Local legislation does not address such issues.

For example, for violation of the labor regime (being late for workplace), smoking in a prohibited place of a subordinate can be prosecuted by the company's management in the form of a fine.

It should be understood that the administration of the company may, at the request of the subordinate, make deductions, but this is not its responsibility. This moment is considered by the director of the enterprise.

Execution of an order

The document must be competently drawn up to make it legal. Its design should not attract the attention of supervising government agencies.

There is no standard form for this order., it is allowed to compose it in any form.

The document must indicate: the amount of the recovery, the basis for the procedure, the employee's data.

In addition, information is filled in:

  • details of the enterprise;
  • title of the document (order, order);
  • number and date of preparation of the document;
  • signature of the head of the company, chief accountant.

If the write-off is voluntary, then this fact is necessarily recorded in the text part of the order. The statement of the employee is indicated as the basis for the order.

At the bottom, the employee affixes his introductory signature.

When preparing a draft order for withholding the necessary amounts from the employee's salary, especially it is important to pay attention to the timing... They are provided for by Article 137 and Article 248 of the Labor Code.

It involves the recovery of damage by order to withhold missing amounts from salary on time no later than 1 month from the date of detection of the loss.

Employer violating this requirement, allows the employee to contact judiciary and challenge the legality of the withholding.

A similar condition is contained in article 137 of the Labor Code of the Russian Federation: a decision on the return of an advance, incorrectly paid amounts is made within 1 month from the date of payment.

The Labor Code of the Russian Federation provides for both the receipt of salaries by employees and withholdings from it, both voluntarily and mandatory. What deductions can be, on the basis of what document are they collected from wages and how to fill it out correctly?

What is a withholding and why is a payroll withholding order needed?

Failure to issue a certain part of the money owed to the employee to secure claims against him from third parties or the employer, carried out in accordance with the Labor Code of the Russian Federation - deduction from wages. It is important not only to correctly calculate the salary of an employee, but also to correctly deduct deductions. This operation is carried out on the basis of an order.

The employer does not have the right to arbitrarily deduct amounts from the salaries of employees of the organization, he is obliged to be guided by labor legislation. For this purpose, on hold, where the main points of the operation are prescribed. What is indicated in such an order?

The legislation of the Russian Federation does not provide for special forms to draw up an order for withholding, the main requirement is to indicate the key points - from whom, how much and on what basis it is required to withhold part of the funds.

The procedure, size and timing of deductions are spelled out in the Labor Code of the Russian Federation and Federal Law No. 229... Articles 137 and 138 of the Labor Code of the Russian Federation regulate the procedure and amount of deductions from employees' salaries. Article 101 of the Federal Law No. 229 contains a list of income for which the deduction cannot be applied.

Sample order for withholding from salary and the procedure for its preparation

Before carrying out the withholding, the manager should establish the exact reason for the collection and, if necessary, draw up a document confirming it (a memo from the chief accountant on the identification of an accounting error).

Sample memo on the counting error.

Each action of the manager must be confirmed in writing in order to avoid disputes with the inspection bodies or the employee himself. It is better to confirm the employee's consent by signing and indicating “I don’t mind”, “I have read and agree” and so on.

The order is drawn up in free form, but from its content it should be clear from whom the collection is made, in what size and on what basis.

The order contains the following data:

  • the name of the document is an order or order;
  • name of the company, organizational and legal form, address, etc .;
  • serial number of the order;
  • in the main part, information is prescribed about which employee it is necessary to collect money from, how much and what became the basis for the deduction;
  • the head is also affixed;
  • it is necessary to sign the employee from whom it is planned to collect the amount, as evidence that he has familiarized himself with the information contained in the document and agrees with the decision;
  • the date of the order.

Order for deduction from wages - sample filling for JSC:

Sample order for withholding from wages.

In the case of an initiative (voluntary) deduction, for example, for deductions on account of a loan or payment for a communal apartment, a postscript is made: “Withhold in connection with V.V. Petrov 3,500 rubles. "

Application for deduction from wages - sample filling for JSC:


Sample application for wage deduction.

Payroll Deduction Application - Sample Form to Complete

Nuances of document design

To avoid possible problems with the authorities it is recommended to order attach documents confirming the grounds for collection, the reason for the occurrence of the grounds.

After the prepared papers are recommended to be sent to the employee for review. If he agrees, he signs. If the employee refuses to sign the document, an act is drawn up by an authorized person, which must be signed by at least two witnesses.

You can learn how to correctly draw up an order for an inventory and download a sample of how to fill it out.

The manager has the right to collect part of the money within a month from the date of the expiration of the period established for the repayment of the debt, the return of funds as a result of an error, and subject to the consent of the employee.

The documents on which the deductions were made must be kept for at least five years.

Payroll deduction order - you can download a sample document.

Grounds for drawing up an order

Holds can be:

  • at the request of the employee;
  • at the initiative of the employer;
  • mandatory.

Deductions from wages at the request of the employee

If an employee voluntarily submitted an application for deduction from wages, an order for collection is drawn up on the basis of it. The reasons for this decision may be:

  • the need to transfer alimony to the child if there is an agreement;
  • desire to repay the loan;
  • payment of a communal apartment;
  • various contributions;
  • return of a loan taken from an organization;
  • pension contributions and so on.

Deductions from wages initiated by the employer

A collection order can be drawn up without the consent of the employee in the event of a debt to the enterprise:

  • not spending or working off the advance;
  • collection of accountable amounts;
  • errors made by the accounting department (when extra amounts are accidentally charged);
  • recovery of material damage caused to the organization;
  • upon dismissal in the year for which the employee has already taken leave.

The latter option is not subject to a reduction in payments if:

  • the owners have changed in the organization;
  • due to disability;
  • due to conscription, etc .;
  • recognition by the court of the head of the organization as missing or in the event of his death.

The employer can withhold part of the funds only if the employee agrees, otherwise the collection is organized through the court.

Mandatory deductions from employees' salaries

Mandatory deductions include:

  • penalties on enforcement orders (alimony, for example);
  • income tax individuals- Personal income tax (13%).

What payments cannot be foreclosed?

The law provides for income that does not apply to deductions:

  • one-time financial assistance;
  • maternity capital funds;
  • reimbursement of travel expenses to the treatment center;
  • compensation payments;
  • pensions due to the death of the breadwinner;
  • money paid by the employee as alimony;
  • funeral allowance;
  • money paid to people who are injured and so on.

The complete list is contained in the Federal Law No. 229.

Who installs and in what order minimum size salaries of employees - read

Mandatory withholding amount

The Labor Code of the Russian Federation limits the cases of collection from wages and the amount of such penalties:

  • the total amount of monthly penalties should not exceed 20% of the total monthly salary and 50% in certain cases provided for by law;
  • if penalties are carried out on several orders of execution, the employee must have at least ½ part of the salary;
  • penalties do not exceed 70% for persons paying alimony, serving correctional labor, compensating for harm to health, etc.

If the employee of the enterprise who is obliged to pay alimony does not come to an agreement with the other party, the following deductions are made from his salary:

  • half of the salary if there are more than three children;
  • one third of the salary for two children;
  • one fourth of the salary for one child.

Collecting employees from wages is a rather laborious process. Stages of calculating deductions:

  • the manager determines the type of retention;
  • establishes the basis for collection;
  • draws up documents confirming the reasons for withholding;
  • sends them to the employee for familiarization;
  • determines the dimensions and corrects according to the current legislation.

The main thing is not to forget to support each step with written evidence, so that in case of employee disagreement or an unplanned check, the manager has evidence of his innocence.

You can find out more information about the order and on what grounds deductions are made from the employee's wages in this video:

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Document text:

Limited Liability Company "Dar" ORDER 02.01.2012 N 2 Minsk On withholding from the employee's wages the amount of material damage caused In accordance with the act on revealing material damage dated 02.01.2012 N 1 it was established that V.M. Kravtsov damage in the amount of 2,000,000 (two million) Belarusian rubles was caused. Average monthly earnings of V.M. Kravtsov is 2,500,000 Belarusian rubles. Based on the aforesaid and guided by Article. 108, paragraphs 1 and 2 of Art. 404, art. 408 Labor Code Of the Republic of Belarus, I OBLIGATE: 1. To deduct from the salary of V.M. Kravtsov, storekeeper of the warehouse of the production department, material damage resulting from a shortage in the warehouse material values, in the amount of 2,000,000 Belarusian rubles. 2. Accounting departments to deduct the amount of damage from the salary on a monthly basis within the limits stipulated by the current legislation. Grounds: 1. The act of revealing material damage from 02.01.2012 N 1. 2. Explanatory note of V.M. Kravtsov. on the infliction of material damage from 02.01.2012. 3. Contract for complete individual material responsibility Kravtsova V.M. dated 12.10.2010 N 54. Director Signature I.I.Klyakin Head of the legal department Signature V.V. Tarasov 02.01.2012 Acquainted with the order Signature V.M. Kravtsov 02.01.2012

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  • It's no secret that a legally competent approach to drafting an agreement or contract is a guarantee of the success of the transaction, its transparency and security for counterparties. The employment relationship is no exception.

  • During economic activity many firms most often use a delivery contract. It would seem that this essentially simple document should be absolutely clear and unambiguous.
  • The employee committed an accident, as a result of which the organization's car was damaged. The fact of the damage caused by the employee is recorded in the act on the damage caused to the organization and its size is estimated. Now you need to draw up an order to withhold damage from the employee's wages. We will help the personnel officer prepare a document with the least time loss.

    In case of documented damage, the commission is allowed not to be created

    If facts of theft, abuse and damage of inventory items are revealed, then a commission must be created that will establish the causes of damage and the amount of loss (Article 247 of the Labor Code of the Russian Federation). It is clear that the members of the commission are appointed by the head of the organization, and he also decides to recover damages from the culprit. The inventory commission will carry out an inventory, which is mandatory in such cases, by filling out collation statements (clause 3 of article 11 Federal law dated 06.12.2011 No. 402-FZ, clause 1.5 Methodical instructions, approved by order of the Ministry of Finance of Russia dated 13.06.1995 No. 49, clause 27 of the Regulations, approved. by order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n). Thus, it will be possible to estimate the amount of damage caused to the company.

    Inventory is a comparison of the actual availability, condition and valuation of property and liabilities of the organization with accounting data (clause 1.4 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated 13.06.1995 No. 49).

    In some cases, an inventory must be carried out without fail. For example, these include (clause 27 of the Regulations on accounting and reporting, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, letter of the Ministry of Finance of the Russian Federation dated December 25, 2015 No. 07-01-12 / 76134):

    • drawing up an annual accounting statements(inventory of fixed assets can be carried out every three years);
    • lease of property (buyout, sale);
    • change of financially responsible persons (for example, a cashier);
    • identification of theft, damage to property, abuse;
    • natural disasters and emergencies;
    • reorganization or liquidation of an enterprise.

    In practice, it happens that the amount of damage can be established without taking an inventory and without creating a commission. This can be done if the organization has documents confirming the amount of damage caused to the company. In the event of an accident, such documents may be invoices and acts from a car service and the documentation of an insurance company.

    We draw up an order

    All events in the life of the organization must be formalized primary documents, and the order to deduct the amount of material damage from wages is no exception. You can collect money from an employee on the basis of an order from the manager. Because unified form there is no such order, it can be drawn up in any form.
    Especially for the readers, our specialists have prepared a completed sample of the order to deduct the amounts of material damage from the salary.