General concepts
The concept of financial responsibility in labor relations
The Labor Code of the Russian Federation clearly defines the concept of the relationship between an employee and an employer. This also includes the concept of financial responsibility. At any enterprise, in order to avoid unnecessary conflicts, it is recommended to organize the procedure for assigning this type of responsibility.
During the course of work, an employee may intentionally steal the employer’s valuables or unknowingly cause a technical device to break down, which will entail considerable investment. Financial responsibility can be formulated and defined in the employee’s job description.
In practice, these factors can be checked based on:
- recalculation of material assets during inventories;
- reliability of accounting reports;
- research of the employee’s personality before direct access to work.
When financial liability arises and how it is implemented are regulated by legal acts. This responsibility refers to the obligations of the two parties who entered into an employment contract to compensate for losses caused to the other party.
When is the contract drawn up?
The document is drawn up immediately after the conclusion of the main employment contract (LA), where the main provisions are defined and officially recorded, including functional responsibilities and other information about the employee.
The term of its imprisonment does not depend on the completion of the work book and other documents.
Without its preparation, personnel should not be allowed to responsibly dispose of property belonging to the employer.
An agreement regulating financial liability must come into force before the occurrence of an event resulting in material damage or loss.
For example, the driver will be responsible for the rented vehicle and the transported goods only if responsibility is officially transferred under an agreement drawn up before the accident or other violation.
Some cases involve drawing up this document with a large gap after execution. Such precedents are allowed when the employee’s functional responsibilities have changed and required the introduction of designated additions.
It is unacceptable to recover damages on the basis of oral orders or provisions included in the employment contract and other documentation. Except in cases of voluntary consent of the perpetrator.
Conditions of attack
Responsibility rests with all employees, regardless of whether they are a full-time employee or an internship student performing duties under another contract, or a representative of a contractor.
Grounds for liability:
- The employee's behavior is considered illegal.
- Causing real damage.
- Reason for the offence.
- Proof of the employee's guilt.
In this case, each party must prove the fact of damage caused before bringing charges. The charge cannot be dismissed by terminating the employment agreement.
There are two types of liability:
- employee to the employer;
- the employer to the person with whom the employment contract was concluded.
In the presence of these conditions and proof of guilt, cases of this type of liability arise.
List of positions with full individual financial responsibility
The manager does not have the right to arbitrarily determine the circle of persons from among the personnel with whom he intends to conclude a designated agreement.
The document is drawn up in relation to a certain category of professions, which is regulated by legislative provisions.
The basis for the selection of workers subject to delegation of responsibility is the Resolution of the Ministry of Labor of the Russian Federation dated December 31, 2002, No. 85.
Here is a list of specialties and work performed by company employees - on a permanent basis, as well as those hired for the period of replacement of key employees.
The main groups included in this list are as follows:
- In the field of small business - cashier-operator, accountant, salesperson, including senior. Also managers of trading sections and halls.
- At trade enterprises, in hotel complexes and public catering establishments - personnel with direct access to property and employees managing departments and customer service areas.
- In construction organizations - heads of sites and departments responsible for equipment and building materials, foremen.
- Couriers, forwarders.
- In enterprises of all forms of ownership, including budgetary ones, responsibility is assigned to caretakers, housekeepers, head nurses, pharmacists and heads of pharmacy points (halls).
- In universities - methodologists and laboratory assistants of departments.
- Librarians and heads of libraries.
- Regardless of the form of ownership, responsibility is always assigned to storekeepers, warehouse workers and warehouse managers.
The list also contains other information that the employer should familiarize himself with at the stage of concluding an employment contract.
The requirements for the personnel of shops, hotels, and catering establishments are universal. Here the regulations are not limited, provided that official information on the performance of the activities included in the list is included in the paragraph (subparagraph) on the functional responsibilities of the person.
A sample liability agreement for a watchman or security guard can be found here.
The employer has the right to cancel financial liability at its own discretion, regardless of the existence of a drawn up contract.
Types of employee financial liability
What types of employee financial liability exist?
Types of employee responsibility to the employer:
- Limited. A deduction is made from the employee’s salary in an amount not exceeding the average monthly earnings. The latter is calculated based on the last three billing months. A specific list of cases of limited liability is not provided for at the legislative level.
- Full. The employee is deducted the full amount for the damage caused, namely: when assigning responsibility for the performance of official duties, when receiving property according to a document, when deliberately damaging things, if the employee caused damage to property while drunk, damage to property during non-working hours.
- Collective. In case of damage caused by several employees at the same time. A list of identified cases has been approved at the legislative level. If the employees themselves decide to compensate for the damage, then what percentage each person pays is determined by internal agreement. In the absence of consent, the degree of guilt is determined by the court.
The agreement defining financial liability includes all the nuances, including an increase in the degree of liability and a guarantee of the return of lost property.
Analysis of judicial practice in cases related to the financial liability of an employee
Judicial practice in cases of financial liability of an employee is summarized in Resolution of the Plenum of the Supreme Court of the Russian Federation dated November 16, 2006 No. 52 “On the application by courts of legislation regulating the financial liability of employees for damage caused to the employer” (hereinafter referred to as the Resolution of the Plenum of the Supreme Court of the Russian Federation).
Financial liability in the full amount of damage caused is assigned to the employee in the event of a shortage of valuables entrusted to the employee on the basis of a special written agreement or received by him under a one-time document (clause 8 of the Resolution of the Plenum of the Supreme Court of the Russian Federation).
Labor legislation provides for specific requirements, upon fulfillment of which the employer can conclude a written agreement with an individual employee on full financial responsibility, a list of positions and works during the performance of which such agreements can be concluded, mutual rights and obligations of the employee and the employer to ensure the safety of material assets transferred to him for the report. At the same time, failure to comply with the requirements of the law on the procedure and conditions for concluding and executing an agreement on full individual financial liability may serve as a basis for releasing the employee from the obligation to compensate for damage caused through his fault in full, exceeding his average monthly earnings.
