Internal inspection to bring to financial liability

Sometimes the actions of an unscrupulous employee lead to shortages financial resources or damage to property. If, when hiring him, an employment agreement or contract was signed with him, that is, everything is official, then the employer, on his own legal grounds, can involve this person in financial liability. Because the employee, whatever one may say, must bear personal responsibility for his actions. Next, let's take a closer look at everything possible nuances such unpleasant situations.

To begin, you need to answer the following questions:

  • When or why does an employee’s financial liability arise?
  • What exactly is this responsibility, what does it include?
  • How much responsibility can an employee expect? That is, how and how much he must compensate.
  • How to calculate a specific, accurate figure for the damage that he managed to cause?
  • How to confirm it, prove it?
  • How to reflect this shortage due to his fault in accounting?
  • And finally, how much can be deducted from an employee's salary to cover the damage caused?

In what cases does financial liability arise?

First of all, we list the conditions under which the issue of financial liability arises. The fact is that all conditions must be met simultaneously:

  • Causing damage. And the best evidence in this case is the damaged property itself, be it broken office equipment, damaged vehicles or an inventory report, where it is clear in black and white what damage has been caused. However, in any case, the fact of damage to property by an employee must be legally recorded by drawing up a report on the discovery of damage, and an explanatory statement must be required from the employee.
  • The cause of the damage is the unlawful action or inaction of the employee. That is, the employee is guilty when he failed to fulfill his duties or committed an illegal act that led to damage.
  • Direct connection between the first point and the second. In particular, it must be obvious that the damage was caused precisely because of his negligent behavior and irresponsible actions.
  • Employee's fault. A logical explanation is required - did the person do it on purpose or did it happen “by accident” (that is, is he a criminal or simply irresponsible).

And if all these conditions are “fulfilled” at the same time, and the employee is caught red-handed, then the question of financial liability appears quite natural.

When determining the degree of a person’s guilt, one must take into account whether he could not have done this, whether he had the opportunity to prevent the damage. There are a number of circumstances in which a person’s fault is excluded, despite the damage caused. These include: self-defense, extreme necessity, ordinary business risk, employer’s disregard for normal office supplies. If the situation is ambiguous or controversial, then you need to be guided by Article 401 Civil Code RF, 37th and 39th articles of the Criminal Code of the Russian Federation and the resolution Supreme Court RF dated November 16, 2006.

What is the employee’s financial liability for damage to the employer’s property?

Everything is simple here - the employee’s responsibility is that he must necessarily compensate for the damage caused (if it can be calculated). In this case, the owner cannot demand compensation from the person for lost profits, and interest is not charged on the amount of damage. Now about what can be classified as damage:

  • Detected shortage
  • Damage to property
  • Forced expenses for repairing damaged property
  • Costs due to employee absence from work
  • The amount of a possible fine that the employer is forced to pay due to the employee’s negligence
  • The employee may also cause damage to third parties, to whom the owner must now pay compensation. But only on the condition that his guilt is proven and that he will not be forced to compensate the owner for “over-compensation.”

The amount of financial responsibility of the employee

How much financial responsibility can an employee expect? To what extent should he compensate for the damage?

Either cover all costs in full, or within one salary. As a rule, he has limited financial liability, that is, the second option. In rare cases, he must pay in full. It all depends on the level of responsibility of the employee and what is written in his labor contract(follow Articles 241, 242 and 243 of the Labor Code of the Russian Federation). If he is the head of an organization, that is, a high official, then it’s already carrying full responsibility before the owner (more about this in Article 277). Or if the employee is an outright criminal and deliberately wanted to cause harm to the company.

An employment contract with full financial responsibility can only be concluded with adults. And even if the employee is 18 years old, this concluded agreement will not always have legal force. Since his position (his level of responsibility) must be on the appropriate list defined by the Labor Code. Otherwise, this piece of paper can only scare the employee, but not demand full compensation for the damage. The parking attendant cannot be held responsible for stolen cars.

How to calculate the amount of property damage

No matter how trivial it may sound, but according to market prices. That is, if an employee broke a monitor, which at the time of the fall cost 10,000 rubles, then the employee must pay that much. But no less than the figure of its value indicated in the accounting records, taking into account depreciation. More details can be found in Article 246 of the Labor Code of the Russian Federation.

Before demanding from an employee the exact figure of the damage caused, you must first confirm it. To do this, you need to conduct an inspection, an inventory, and, if necessary, even create a special commission to investigate. The results of such a check must be documented in a special statement. The next step should be to require a written explanation from the employee. If he refuses to write it, it will be necessary to draw up a corresponding act (more about this in Article 247 of the Labor Code of the Russian Federation).

How to reflect shortages and damages in accounting

The shortage must be registered as a mutual settlement with the financially responsible employee. That is, there will be a posting of the shortage and there will be a posting of repayment (or deduction from the employee’s salary). If, according to market prices, the value of the property is now higher than it was once taken on the balance sheet, then this difference must also be taken into account and written off as “other income.” You also need to indicate the period when the shortage occurred and when the write-off will occur.

The employee’s guilt must be documented. Whether it is the conclusion of the technical control department about the fact of damage caused to property or a court decision.

About how much you can keep from wages employee, what is the maximum allowable size:

  1. The maximum amount of deductions cannot exceed the employee’s average monthly earnings (Article 248 of the Labor Code of the Russian Federation).
  2. According to Article 138, more than 20% cannot be withheld from an employee’s monthly salary.
  3. If the employee’s position provides for full financial responsibility, and he does not agree to reimburse an amount that exceeds his average monthly earnings, then in this case he will have to go to court.

It happens that the employee himself wants to compensate for the damage. Then it is quite possible to agree on an installment plan. In this case, he provides the owner of the property with a written obligation - indicating exact deadlines and specific payments, and the owner either issues a separate order or puts his signature and consent on his own obligation. Well, if an employee refuses to pay even after a written obligation (for example, he managed to quit), then in this case, again, you will have to go to court.

By the way, the owner may not demand compensation for damage from the employee if he does not want to or has changed his mind. That is, either immediately forgive the unlucky employee, or later, in court, decide that it’s enough to run through the authorities and stop insisting on restoring justice. In the latter case, you will have to put the order in writing and allow the employee to sign.

An employee who, as a result of his guilty unlawful behavior (action or inaction) caused damage to the employer, is generally obliged to compensate it (Part 1 of Article 233, Part 1 of Article 238 of the Labor Code of the Russian Federation). In this case, only direct compensation is subject to actual damage, not lost profits.

Direct actual damage may include (Part 2 of Article 238 of the Labor Code of the Russian Federation):

  • a real decrease in the employer's cash assets;
  • deterioration of the condition of such property (including property of third parties owned by the employer);
  • the need for the employer to incur costs or pay funds for the acquisition, restoration of property or compensation for damage to third parties. We will tell you about the procedure for bringing an employee to financial responsibility in our material.

Limits of financial liability and the procedure for bringing it to bear

The main question in the procedure for compensation for damage caused by an employee to the employer is how much such damage can be recovered. In general, the amount of damages to be compensated cannot exceed the employee’s average monthly earnings (Article 241 of the Labor Code of the Russian Federation). In some cases, compensation for damage from the employee may be demanded in full. We're talking about .

To hold an employee financially liable, the employer must:

  • establish the amount of damage and the causes of its occurrence. For this purpose, a special commission can be created (Part 1 of Article 247 of the Labor Code of the Russian Federation);
  • require the employee to provide a written explanation for the damage incurred. If the employee refuses to give an explanation, it is necessary to draw up a report about this (Part 2 of Article 247 of the Labor Code of the Russian Federation);
  • within 1 month from the date of final determination of the amount of damage, issue an order to recover the amount of damage (Part 1 of Article 248 of the Labor Code of the Russian Federation). The day of final determination of damage is, for example, the date of the property inventory.

If the amount of damage to be recovered does not exceed the average monthly earnings of the employee, such damage can be withheld from the salary of such an employee on the basis of an issued order, subject to a limit on deductions of 20% (Part 1 of Article 138 of the Labor Code of the Russian Federation).

An employer will have to go to court to recover damages from an employee in the following cases:

  • the one-month period for issuing an order to recover damages from the employee has expired, if the damage does not exceed the average monthly earnings;
  • the damage exceeds the average monthly salary, and the employee does not agree to compensate for the damage voluntarily.

Financial liability - what is the basis, are the amounts of lost profits considered compensable damages?

The main basis for the occurrence of this type of liability is the fact of causing damage to the employer or third parties, if the employer is obliged to compensate for the damage caused by its employee.

Moreover, the employee must compensate for the damage, even if there is no separate agreement on liability. However, both an employment contract and another document may contain clarifying conditions on this issue. In addition, if several employees work at a certain production site and it is not possible to determine the boundaries of their responsibility, an agreement (one with all) on collective liability is concluded with them.

Bringing an employee to financial liability is possible if certain conditions are met (in total):

  1. The enterprise suffered real damage in the sense as it is understood by Part 2 of Art. 238 Labor Code of the Russian Federation.
  2. There is evidence of the employee's guilt.
  3. The damage was the result not just of the actions (inaction) of the person, but of actions of an illegal nature.

Damage refers only to actual damage or loss of property of the employer or a third party, as well as the costs of restoration, repair or compensation. The same type of damages, such as lost profits, is never recovered from an employee.

It is also important to pay attention to the fact that bringing an employee to financial liability excludes the presence of one of the following circumstances:

  • the damage was the result of extreme necessity, force majeure, normal economic risk, necessary defense;
  • the employer himself, for some reason, did not ensure proper storage of the property entrusted to the employee.

The procedure for bringing to full financial liability

The most commonly used type of liability is limited, in which the employee pays for losses only within the limits of his average monthly earnings. In this case, earnings are calculated in the manner prescribed by the Decree of the Government of the Russian Federation “On the specifics of the procedure for calculating average wages” dated December 24, 2007 No. 922.

However, there are also exceptional situations in which full financial liability arises, i.e. when the employee is obliged to compensate the entire amount of damage. If the amount is more than the monthly salary, it is collected in installments.

Don't know your rights?

Bringing an employee to financial responsibility in full occurs in the following situations:

  1. When this measure is provided for by the Labor Code of the Russian Federation (for example, Part 1 of Article 277 of the Labor Code of the Russian Federation orders the head of the enterprise to cover the damage in full) or another federal law (for example, Clause 5 of Article 68 of the Law “On Communications” dated July 7, 2003 No. 126-FZ establishes similar rules for communication workers for delay, damage and loss of any mail).
  2. When a shortage of valuables that were transferred under a special separate document is detected.
  3. When we are talking about intentional sabotage, causing damage under the influence of alcohol, drugs, other types of intoxication or as a result of a criminal or administrative offense.
  4. When losses resulted from the disclosure of state, commercial and other secrets that are protected by law.
  5. In case of damage caused by actions not related to work. For example, the property of an enterprise was damaged as a result of its use by an employee for personal purposes.
  6. When an agreement on full financial responsibility is concluded with a person. Please note that such an agreement is signed only in cases specified by law, and not with each employee. In addition to deputy managers and chief accountants, this agreement can be concluded with employees who are listed in the Decree of the Ministry of Labor of the Russian Federation “On approval of lists of positions and works...” dated December 31, 2002 No. 85.

Procedure, terms and order for holding an employee financially liable

Damage can be detected either immediately or after some time in connection with an inventory, audit or other inspection. In any case, the first thing to do is to create a commission of inquiry. This body must conduct an inspection of the fact of causing losses and determine their size and causes. If theft/damage to property or a shortage is detected, then the inspection is carried out only in the form of an inventory (paragraph 5, clause 27 of the order of the Ministry of Finance of the Russian Federation “On approval of the Regulations on maintaining accounting And financial statements V Russian Federation" dated July 29, 1998 No. 34n).

When conducting an inspection, the most important thing is to obtain written explanations from the employee in whose charge the property was located (Part 2 of Article 247 of the Labor Code of the Russian Federation). If a citizen refuses to give an explanation, the commission members record this in the appropriate act.

At the end of the investigation, a conclusion is drawn up on the results indicating the amount of damages. All supporting documents must also be attached. Based on these papers, an order is issued to hold the employee financially liable.

Direct collection of money from the employee is carried out within 1 month from the date of discovery of losses. However, this is possible only on the condition that the citizen recognizes this fact, agrees to the deduction, and we are talking about a limited form of liability.

If the employer does not meet the specified deadline, the employee does not admit his guilt, or the full amount of damage is recovered, the issue of financial liability is considered only by the court. At the same time, by virtue of Part 3 of Art. 392 of the Labor Code of the Russian Federation, this can be done within 1 year from the date of publication of losses.

As you can see, it is possible to talk about the type of responsibility discussed in the article only if labor relations. In this case, full financial responsibility is imposed on a person only in cases specified by law. If damage is detected, it is necessary to verify this fact, and the explanation of the responsible employee in this case is a mandatory document for the investigation. You can recover damages voluntarily within 1 month from the date of discovery of losses. Otherwise, the issue can only be resolved through the courts.

When hiring workers, employers periodically need to ensure the safety of existing material assets, developing a caring attitude towards them among employees. How to properly prepare documents? Who should be held financially responsible? Let's find out in the article.

When will they be brought to full financial responsibility?

According to the requirements of the law (Chapter 39 of the Labor Code of the Russian Federation), bringing employees to financial liability for causing damage is possible if:

  • an agreement on full financial liability has been concluded;
  • the absence of valuables transferred to the employee under a one-time document was detected;
  • the harm was caused intentionally;
  • the harm was caused while under the influence of alcohol, drugs or other toxic substances;
  • the employee’s actions were recognized as criminal by a court verdict;
  • he committed administrative offense;
  • information constituting a state, official, commercial or other secret protected by law was disclosed;
  • the damage was caused during non-working hours.

It is possible to bring a subordinate to full compensation for damage if a written agreement has been concluded with him on full individual or collective (team) financial liability. For the Deputy General Director and Chief Accountant, the responsibility is specified in the employment contract. General manager According to the law, he bears full financial responsibility for the valuables entrusted to him.

But such an agreement is concluded only with employees performing certain types activities: warehouse employees, cashiers, sellers, etc. The list of such positions and jobs is given in Resolution of the Ministry of Labor and Social Development of the Russian Federation dated December 31, 2002 No. 85.

The rest (including minors) are liable within the limits of their average monthly earnings (Article 241 of the Labor Code of the Russian Federation), unless this contradicts the requirements of the law.

The employer himself, in accordance with Art. 240 of the Labor Code of the Russian Federation, has the right to refuse to recover losses in whole or in part.

Financial liability: terms of engagement

First of all, it is necessary to prove the guilt of a particular employee and the amount of losses caused by him (Article 233 of the Labor Code of the Russian Federation). The conditions and procedure for bringing to financial responsibility must be observed. Punishment is imposed in cases where:

  • the employer suffered direct actual damage;
  • the employee’s guilt (intentional or negligent) has been proven;
  • an offense has been committed - actions (or inaction) that violate the law;
  • a causal relationship has been proven between the behavior of the subordinate and the direct actual losses incurred by the employer.

In addition, when assessing the actions of an employee, it is necessary to take into account cases that relieve him of financial responsibility (Article 239 of the Labor Code of the Russian Federation). These include:

  • force majeure (flood, hurricane, etc.);
  • normal business risk (or wear and tear);
  • extreme necessity or necessary defense;
  • are not provided with an employer necessary conditions for the safety of valuables entrusted to the employee.

How to register correctly

To confirm that the specified conditions exist, it is necessary to follow the procedure for holding an employee financially liable:

  1. Establish the amount of damage. The employer is obliged to fulfill this point before making a decision to reimburse the amount from employees (Article 247 of the Labor Code of the Russian Federation). To do this, they organize an inspection (internal investigation) and/or an inventory. For these purposes, a commission is created (Part 1 of Article 247 of the Labor Code of the Russian Federation), which includes specialists from legal, financial, economic, personnel service and security services. Its tasks, as a rule, include establishing:
    • absence of circumstances excluding financial liability;
    • violation of the law in the actions of an employee;
    • the employee’s guilt in causing the damage;
    • the relationship between the employee’s actions and the resulting damage;
    • direct actual losses of the property owner.
  2. Requesting a written explanation from the perpetrator (Part 2 of Article 247 of the Labor Code of the Russian Federation). This item is required. If the subordinate refuses or avoids giving explanations, the necessary act is drawn up.
  3. Drawing up a commission conclusion (act) based on the results of an internal investigation into the causes of damage. The document is signed by all members of the commission. The report reflects the established facts of the inspection and encloses all materials received during the inspection.
  4. Issuance of an order. This document is drawn up within one month after completion of the inspection and determination of the final amount of damage (Part 1 of Article 248 of the Labor Code of the Russian Federation). The employee reads and agrees with the contents of the order. To do this, under the text of the document, he makes a written note of consent, signs and dates the review.

If the order is not issued within the specified period or the employee does not agree with the conclusions of the commission and refuses to pay for the losses incurred by the employer, and the amount of deductions to be made is higher than the amount of his average monthly income, the damage caused is recovered in judicial procedure(Part 2 of Article 248 of the Labor Code of the Russian Federation).

How to recover damages

To withhold losses in an amount less than the average salary of an employee per month, the employer only needs to issue an appropriate order (Part 1 of Article 248 of the Labor Code of the Russian Federation). It is necessary to remember that a one-time deduction of the entire amount from wages is not allowed! Payments must be split in such a way that the amount of one payment is no more than 20% of the monthly salary, and in cases provided for by the Federal Law - 50% until the final reimbursement. The employee voluntarily pays the debt in full or some part of it, or transfers property equivalent to the damaged one, or repairs it at his own expense (Parts 4, 5 of Article 248 of the Labor Code of the Russian Federation). The parties have the right to agree to pay the entire amount in installments.

To prove the existence of an agreement to compensate for the damage caused, an agreement is drawn up. It specifies the amount to be refunded and the deadline for paying the fee.

The Labor Code of the Russian Federation establishes the following conditions for the onset of financial liability of an employee (the absence of at least one of them excludes the onset of liability):

  • the presence of direct actual damage - a decrease in the employer’s property or deterioration in the condition of this property, as well as the need for the employer to bear the costs of acquiring or restoring the property;
  • illegality of conduct;
  • proven guilt of the employee;
  • the presence of a causal connection between the employee’s unlawful behavior (actions or inaction) and the damage caused.

An employee is held financially liable both for direct actual damage directly caused to the employer, and for damage incurred by the employer as a result of compensation for losses to other persons (for example, damage to rented equipment).

Simultaneously with material charges, an employee may be charged with disciplinary, administrative or criminal liability. The deadline for bringing to financial responsibility is no later than one month after establishing the amount of damage caused.

Amount and limitations of financial penalties from an employee

The employee is liable for damage caused within the limits of his average monthly earnings. Besides this, Labor Code also highlights full financial liability, according to which the employee is obliged to compensate the direct actual damage caused to the employer in full.

The procedure for bringing an employee to financial responsibility has a number of features if we are talking about a minor employee. Employees under the age of 18 bear full financial liability only for damage caused by:

  • intentionally
  • in a state of alcohol, narcotic or other toxic intoxication,
  • as a result of committing a crime or administrative offense.

Financial liability in the full amount of damage caused to the employer can be established in the cases provided for in Art. 243 Labor Code of the Russian Federation.

Types of financial liability

The Labor Code identifies the following types of liability:

  • Limited (Article 241 of the Labor Code of the Russian Federation). It arises regardless of whether a liability agreement has been concluded or not, in the event of direct actual damage being caused to the employer.
  • Complete (Article 242 of the Labor Code of the Russian Federation). The procedure for bringing to full financial liability involves full compensation for damage caused to the employer.
  • Individual (Article 244 of the Labor Code of the Russian Federation). The employee is responsible for the safety of the property that he personally received according to the reporting document.
  • Collective (Article 245 of the Labor Code of the Russian Federation). If a team performs work related to the storage and use of inventory items, and also if it is impossible to delimit the limits of responsibility of each employee, collective (team) financial liability may be introduced.

The procedure for bringing to financial responsibility

The amount of damage caused to the employer in the event of loss and damage (damage) to property is determined by actual losses, calculated on the basis of market prices prevailing in the area on the day the damage was caused, but not lower than the value of the property according to accounting data.

The procedure for bringing an employee to financial responsibility:

  1. Determination of the amount of damage.
  2. Creation of a commission to determine the reasons.
  3. Receiving an explanatory note from the guilty employee.
  4. Drawing up a report on the results of an internal investigation.
  5. Familiarization of the employee with the inspection materials.
  6. Issuance of an order to recover the amount of damage caused from the employee.

Article 247 of the Labor Code of the Russian Federation imposes on the employer the obligation to conduct an inspection of inventory items before making a decision on compensation for damage by the employee. The purpose of such a check is to establish the basis for bringing to liability.

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

If the employee admits his guilt and is ready to voluntarily compensate for the damage caused to the employer, the parties employment contract may enter into an agreement for compensation of damages with installment payment.

The documents necessary to hold an employee financially liable can be drawn up online using our document designer.

The procedure for bringing an employee to financial liability

Bringing to financial liability

Procedure

Determine the amount of damage

The amount of damage is determined by actual losses, calculated on the basis of market prices prevailing in the area on the day the damage was caused, but not lower than the value of the property according to accounting data, taking into account the degree of depreciation of this property. The amount of damage is established during the inventory by identifying discrepancies between the actual availability of property and accounting data.

Result: inventory list.

Determine the degree of responsibility of the employee

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

1) when in accordance with the Labor Code of the Russian Federation or other federal laws the employee is held financially liable in full for damage caused to the employer during the performance of the employee’s job duties;

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

3) intentional infliction of damage;

4) causing damage while under the influence of alcohol, drugs or other toxic substances;

5) damage caused as a result of the employee’s criminal actions established by a court verdict;

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

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

8) damage was caused while the employee was not performing his job duties.

In other cases, the employee bears financial responsibility within the limits of his average monthly earnings.

Publish order to create a commission to conduct an internal investigation to establish the causes and extent of material damage caused to the employer

Deadline: the day the damage was discovered.

Familiarize interested parties with the order to create a commission against signature

The order should be printed and familiarized with it to the members of the commission against signature - at the bottom of the order, employees must sign and put the date of familiarization.

Deadline: the day the damage was discovered.

This explanation can be requested by sending the employee relevant notification. If you refuse to sign to confirm familiarization with the notice, it must be read aloud to the employee in the presence of witnesses.



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