Compensation for material damage by the employee to the employer. The employer's obligation to compensate the employee for material damage caused as a result of the illegal deprivation of his ability to work.

And the relationship that arises between the employee and the employer is regulated by Labor Code Russian Federation(hereinafter referred to as the Labor Code of the Russian Federation).

Article 232 of the Labor Code of the Russian Federation establishes that one of the parties to the employment contract is obliged to compensate the other party for the damage caused in the manner determined by the Labor Code of the Russian Federation and other federal laws. Material liability of a party to an employment contract arises for damage caused by it to the other party to this contract as a result of its guilty illegal behavior (action or inaction).

The employee is obliged to reimburse only direct actual damage, which means a real decrease in the employer's cash assets or deterioration of the specified property (including the property of third parties held by the employer, if the employer is responsible for the safety of this property), as well as the need for the employer to make costs or unnecessary payments for the acquisition or restoration property. In addition, damages incurred by the employer as a result of compensation for damage to other persons are subject to compensation. Lost profits are not refundable.

Distinguish the following types material responsibility:

Article 241 of the Labor Code of the Russian Federation establishes that an employee may be financially liable for damage caused in an amount not exceeding his average monthly earnings. This type of liability is applied in all cases for which the Labor Code of the Russian Federation does not provide for other types of liability.

• damage or destruction of the organization's property through negligence or negligence;

· Loss of devices or tools;

· Shortage of sums of money as a result of non-fulfillment or improper fulfillment by the organization of its contractual obligations through the fault of the employee;

· Loss of documents;

· Complete or partial depreciation of documents as a result of improper execution through the fault of the employee;

This type of material liability provides for the employee's obligation to compensate for the damage caused in full. In accordance with Article 242 of the Labor Code of the Russian Federation, such responsibility can be imposed on an employee only in cases provided for by the Labor Code of the Russian Federation and other federal laws. Employees under the age of eighteen may be held fully financially liable only in cases of deliberate damage, damage caused by alcohol, drug or toxic intoxication, as well as for damage caused as a result of a crime or administrative offense. Article 243 of the Labor Code of the Russian Federation established that material liability in full amount of the damage caused shall be borne by 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 assigned material liability in full for damage caused to the employer when the employee performs job responsibilities;

Material liability on this basis is imposed only if it is established by federal law. V individual cases Federal legislation establishes increased rates of compensation for damage. For example, Article 59 of the Federal Law of January 8, 1998 No. 3-FZ "On Narcotic Drugs and Psychotropic Substances" established: if failure to comply or improper performance by an employee of labor duties entailed the theft or shortage of narcotic drugs or psychotropic substances, then material liability for damage caused to a legal entity shall be imposed on the employee in the amount of 100 times the amount of direct actual damage caused to a legal entity as a result of theft or shortage of narcotic drugs or psychotropic substances.

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

According to Article 244 of the Labor Code of the Russian Federation, written agreements on full liability are concluded with employees who have reached the age of eighteen and are directly servicing commodity values or other property.

Resolution of the Ministry of Labor of the Russian Federation dated December 31, 2002 No. 85 "On approval Lists of positions and jobs replaced or performed by workers with whom the employer can conclude written agreements on full individual or collective (brigade) material liability, as well as standard forms of contracts on full liability " the List of positions and jobs replaced or performed by employees with whom the employer can conclude written agreements on full individual financial responsibility for the shortage of entrusted property.

The list of positions contains, inter alia, the following positions:

“Managers, other heads of warehouses, storerooms (points, departments), pawnshops, storage rooms, other organizations and departments for procurement, transportation, storage, accounting and issuance of material values, their deputies; farm managers, commandants of buildings and other structures, storekeepers, castellans; senior nurses of health care organizations;procurement and / or supply agents, freight forwarders and other workers who receive, procure, store, record, issue, transport material values.

Managers and other heads of pharmacy and other pharmaceutical organizations, departments, points and other divisions, their deputies, pharmacists, technologists, pharmacists.

Laboratory assistants, methodologists of departments, dean's offices, heads of library sectors ".

The list of works includes, in particular, the following works:

“Works: acceptance for storage, processing (manufacturing), storage, accounting, issue (issue) of material assets in warehouses, bases, storerooms, points, offices, sites, in other organizations and divisions;for the issuance (reception) of material values to persons who are in sanatoriums and other medical and preventive organizations, boarding houses, campings, motels, rest homes, hotels, hostels, rest rooms on transport, children's organizations, sports and recreation and tourist organizations, in educational institutions, as well as passengers of all types of transport; for equipping passenger ships, wagons and airplanes.

Works: on the reception from the population of cultural and household items and other material values for storage, for repairs and for performing other operations related to the manufacture, restoration or improvement of the quality of these items (valuables), their storage and other operations with them; for renting out to the population items of cultural and household purposes and other material values.

Works: receiving and processing for the delivery (escort) of cargo, luggage, mail and other material values, their delivery (escort), issue (delivery).

Works: on the purchase, sale, exchange, transportation, delivery, shipment, storage, processing and use in the production process of precious and semiprecious metals, stones, synthetic corundum and other materials, as well as products from them.

Works: on growing, fattening, keeping and breeding agricultural and other animals.

Works: manufacturing, processing, transportation, storage, accounting and control, sale (purchase, sale, supply) of nuclear materials, radioactive substances and waste, other chemical substances, bacteriological materials, weapons, ammunition, components for them, explosives and other products (goods), prohibited or restricted for free circulation. "

The standard form of the agreement on full material liability was approved by the above-mentioned Resolution of the Ministry of Labor of the Russian Federation of December 31, 2002 No. 85. V this agreement the duties of the employee and the duties of the administration of the organization to ensure the safety of values should be specified.

So the following obligations are assigned to the employee by the standard contract:

· Take good care of the property transferred to him for the implementation of the duties assigned to him;

· Promptly inform the administration about all circumstances that threaten the safety of the property;

· Keep records, draw up and submit the relevant reports in the prescribed manner;

· Participate in the inventory of property.

The administration, in turn, undertakes:

· Create the conditions for the employee necessary for normal work and ensuring the complete safety of the property entrusted to him;

To acquaint the employee with legislative acts establishing the rules for working with material values;

· To carry out an inventory in accordance with the established procedure.

If the administration does not fulfill its duties and this will lead to damage, the employee has the right to demand a reduction in the amount of damage that will be recovered from him, and even complete release from its compensation.

3) deliberate infliction of damage;

If the damage was caused not intentionally, but through negligence or negligence, then the employee is subject to limited liability.

4) causing damage in a state of alcoholic, drug or toxic intoxication;

To apply this basis for bringing an employee to financial liability, you need documentary evidence that the employee was in a state of alcoholic, drug or toxic intoxication - medical report, the act of suspension from work and so on.

5) damage caused as a result of criminal actions of an employee, established by a court verdict;

To bring an employee to financial liability on this basis, it is necessary to have a court verdict. If the court pronounced an acquittal or the case was dismissed, then the employee may be held liable on a different basis.

6) infliction of damage as a result of an administrative violation, if such is established by the relevant state body;

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

According to article 139 of the Civil Code of the Russian Federation, information is official or trade secret in the event that it has actual or potential commercial value due to its unknown to third parties, there is no free access to it on a legal basis, and the owner of the information takes measures to protect its confidentiality. Persons who have obtained information that constitutes an official or commercial secret by illegal methods, as well as employees who disclosed official or commercial secrets contrary to an employment contract, including a contract, and counterparties who have done so contrary to a civil law contract, are obliged to compensate for the losses caused.

8) damage caused not during the performance of the employee's labor duties.

Article 245 of the Labor Code of the Russian Federation provides for the introduction of collective material liability in cases where employees perform jointly work related to storage, processing, sale (vacation), transportation, use or other use of the values transferred to them, it is impossible to delineate the responsibility of each employee for causing damage and conclude with him an agreement on compensation for damage in full.

A written agreement on collective (brigade) material liability for damage is concluded between the employer and all members of the team (brigade).

Under an agreement on collective (brigade) material responsibility, the values are entrusted to a predetermined group of persons, who are fully financially responsible for their shortage. To be exempted from material liability, a member of the team (brigade) must prove the absence of his guilt.

At voluntary reimbursement 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 judicial procedure the degree of guilt of each member of the collective (brigade) is determined by the court.

Resolution of the Ministry of Labor of the Russian Federation of December 31, 2002 No. 85 "On approval of the Lists of positions and jobs replaced or performed by employees with whom the employer can conclude written agreements on full individual or collective (brigade) material liability, as well as standard forms of agreements on full material responsibility "approved the List of works, in the performance of which collective liability may be introduced. This list includes, in particular, the following works:

· For the purchase (acceptance), sale (trade, release, sale) of services, goods (products), preparing them for sale (trade, vacation, sale);

· On acceptance for storage, processing (manufacturing), storage, accounting, release (issuance) of material values in warehouses, bases, in storerooms, points, departments, at sites, in other organizations and divisions; for equipping passenger ships, wagons and airplanes; servicing the residential sector of hotels (campgrounds, motels, and the like);

On the reception from the population of items of cultural and household purposes and other material values for storage, for repairs and for performing other operations related to the manufacture, restoration or improvement of the quality of these items (valuables), their storage and other operations with them; on the issuance of cultural and household items and other material values for rent to the population;

For the manufacture, processing, transportation, storage, accounting and control, sale (purchase, sale, supply) of nuclear materials, radioactive substances and waste, other chemicals, bacteriological materials, weapons, ammunition, components for them, explosives and other products (goods) prohibited or restricted for free circulation.

The standard form of an agreement on collective liability is approved by the Decree of the Ministry of Labor of the Russian Federation of December 31, 2002 No. 85 “On approval of the Lists of positions and jobs replaced or performed by employees with whom the employer can conclude written agreements on full individual or collective (brigade) liability, as well as standard forms of agreements on full liability ”.

Note!

The new template does not contain provisions on how the amount of damage to be reimbursed should be distributed among the members of the brigade. Let us recall that earlier these amounts were distributed in proportion to the monthly tariff rate and the time actually worked for the period from the last inventory to the day the damage was discovered.

According to the provisions of Article 246 of the Labor Code of the Russian Federation, the amount of damage caused to the employer in the event of loss and damage to property is determined by actual losses, calculated based on market prices in effect in the area on the day the damage was caused, but not lower than the value of the property according to the data accounting taking into account the degree of its wear.

More details with questions regardingorganization of warehouse accounting, You can find in the book of JSC "BKR-Intercom-Audit" "Organization of warehouse accounting».

New edition Art. 238 of the Labor Code of the Russian Federation

The employee is obliged to compensate the employer for the direct actual damage caused to him. Lost income (lost profits) are not subject to collection from the employee.

Direct actual damage means a real decrease in the employer's cash assets or deterioration of the specified property (including the property of third parties held by the employer, if the employer is responsible for the safety of this property), as well as the need for the employer to make expenses or excessive payments for the acquisition, restoration of property or compensation for damage caused by the employee to third parties.

Part three is no longer valid.

Commentary on Article 238 of the Labor Code of the Russian Federation

In accordance with labor legislation the employee is obliged to compensate the employer for the direct actual damage caused to him, which is, as already mentioned above, a real decrease in the employer's cash assets or deterioration in the condition of this property (including the property of third parties held by the employer, if the employer is responsible for the safety of this property) , as well as the need for the employer to make costs or unnecessary payments for the acquisition or restoration of property. In this case, lost income (lost profits) are not subject to collection from the employee.

The employee is financially liable both for direct actual damage directly caused by him to the employer, and for the damage incurred by the employer as a result of compensation for damage to other persons.

At the same time, for the damage caused, the employee bears material responsibility within the limits of his average monthly earnings, unless otherwise provided by the Labor Code or otherwise federal law(Article 241 of the Labor Code).

In the event that damage is caused to third parties by an employee who was in the performance of his official duties at the time of the road accident, these legal relations should be subject to the requirements of Articles 238, 241 of the Labor Code, since this dispute arises from labor relations.

Accordingly, if the employer brings a claim against the employee in recourse for damages caused by the employee to third parties, then the specified category of cases in accordance with paragraph 6 of part 1 of Article 23 of the Code of Civil Procedure of the Russian Federation is subject to consideration by the magistrate as cases arising from labor relations.

Another commentary on Art. 238 of the Labor Code of the Russian Federation

1. The right of ownership in the Russian Federation is recognized and protected by the state. Accordingly, private, state, municipal and other forms of property are recognized and protected equally (Article 8 of the Constitution of the Russian Federation). The material liability of employees for damage caused to the employer in the performance of labor duties is one of the means of protecting property rights.

Material liability for damage caused to the employer in the performance of labor duties shall be borne by the employee, provided that damage is caused through his fault. This liability, as a rule, is limited to a certain part of the employee's earnings and should not exceed the total amount of damage, except in cases where provided by law.

Article 238 of the Labor Code of the Russian Federation contains general provisions about the material responsibility of the employee to the employer. The legal basis for regulating the material liability of employees is the Constitution of the Russian Federation (Article 8), as well as the Labor Code of the Russian Federation (Article 21, which enshrines the employee's obligation to take care of the employer's property, including the property of third parties held by the employer, if the employer is responsible for the safety of this property).

At the same time, the organizational and legal form of the employer's activities or the fact that he is an individual does not matter.

2. For the purpose of correct application of the legislation governing material liability, and also taking into account that the courts, when considering these cases, had questions that require resolution, the Plenum The Supreme Court The Russian Federation adopted Resolution No. 52 of November 16, 2006 "On the Application of Legislation Regulating the Material Liability of Employees for Damage Caused to the Employer" (hereinafter - Resolution of the Plenum of the Supreme Court of the Russian Federation No. 52).

In connection with the adoption of this Resolution, the Resolution of the Plenum of the Supreme Court of the Russian Federation of March 1, 1983 N 1 "On some issues of the application by courts of legislation regulating the material liability of employees for damage caused to an enterprise, institution, organization" (as amended and supplemented .).

3. If the damage was caused during the existence of the employment relationship, then liability also arises after their termination.

4. The general conditions for the occurrence of the employee's material liability are reflected in Art. 233 of the Labor Code of the Russian Federation.

Traditionally, in the doctrine of labor law, it was noted that material liability can be applied to an employee if four conditions are simultaneously present:

- direct actual damage;

- illegal behavior of the employee;

- the fault of the employee in causing damage;

— causation between the unlawful behavior of the employee (action or inaction) and the resulting damage.

This approach is also confirmed by the position of the Plenum of the Supreme Court of the Russian Federation, fixed in the above-mentioned Resolution No. 52 (paragraph 4).

The Plenum of the Supreme Court of the Russian Federation refers to the circumstances that are essential for the correct resolution of the case for compensation for damage by the employee, the obligation to prove which rests with the employer, as well as the absence of circumstances precluding the financial liability of the employee; compliance with the rules for concluding an agreement on full liability.

5. The Labor Code gives a legal definition of direct actual damage, meaning by it a real decrease in the employer's cash assets (including the property of third parties held by the employer, if the employer is responsible for the safety of this property) or the deterioration of its condition, as well as the need for him to make unnecessary payments for the acquisition or restoration of property.

Damage may include shortage and damage to valuables, expenses for repairing damaged property, penalties for non-fulfillment of economic obligations, amounts of payment for forced absenteeism of an employee or employees paid by the employer through the fault of another employee.

This refers to the property not only of the employer proper, but also of third parties that the employer has, if he is responsible to them for its safety. An example is a situation where a client hands over his property to a repair shop or atelier, and employees cause damage to this property.

6. When deciding whether to bring an employee to financial responsibility for the damage caused, it should be borne in mind that lost income (lost profit, i.e. the employer's profit that he could have received, but did not receive as a result of the wrong actions of his employees) from the employee are not subject. The risk associated with the possible non-receipt of income is a condition of maintaining economic activity and completely lies with the subject of such activity, i.e. at the employer.

Labor law

Liability of an employee for damage caused to the employer: concept and types

The material liability of an employee is his obligation to compensate, in the prescribed manner and in certain amounts, for property damage caused through his fault to the enterprise (organization) as a result of his improper performance of his labor duties. Liability issues are regulated by the Labor Code of the Russian Federation and a number of other regulations.

Material liability for damage caused to an enterprise, institution, organization in the performance of labor duties is imposed on the employee, provided that the damage is caused through his fault. This responsibility is usually limited to his average monthly earnings.

According to paragraph 1 of Art. 238 of the Labor Code of the Russian Federation, the employee is obliged to compensate the employer for the direct actual damage caused to him. Lost income (lost profits) are not subject to collection from the employee.

Under direct actual damage means a real decrease in the employer's cash assets or deterioration of the specified property (including property of third parties held by the employer, if the employer is responsible for the safety of this property), as well as the need for the employer to make costs or excessive payments for the acquisition, restoration of property or for compensation for damage caused by the employee to third parties.

The employee is financially liable both for direct actual damage, not through and for the damage caused to the employer, and for the damage incurred by the employer as a result of compensation for damage to other persons.

Material liability of the employee is excluded in cases of damage due to force majeure, normal business risk, extreme necessity or necessary defense or the employer's failure to fulfill the obligation to ensure proper conditions for the storage of property entrusted to the employee.

The employer has the right, taking into account the specific circumstances in which the damage was caused, to completely or partially refuse to collect it from the guilty employee.

Labor legislation establishes two main types of material liability of employees: limited and full.

Limited liability consists in the employee's obligation to compensate for direct actual damage within the limits provided by law. This is part wages working person. Damage in excess of a predetermined limit cannot be recovered from the employee.

Responsibility within the average monthly earnings of the employee(Article 241 of the Labor Code of the Russian Federation) occurs in all cases of damage, except for those when the legislation provides for a different type or limit of liability. If the law establishes bringing an employee to material liability without specifying its type or special limit, then he is liable in the amount of direct actual damage, but not more than his average monthly earnings.

Such liability arises for damage or negligent destruction of the employer's property (buildings, structures, machine tools, mechanisms, Vehicle etc.), as well as materials, semi-finished products, products (including during their manufacture) and tools issued for use by the employee.

Article 242 of the Labor Code of the Russian Federation provides full financial responsibility of the employee, which consists in his obligation to compensate the direct actual damage caused to the employer in full. Such responsibility can be imposed on an employee only in cases stipulated by the Labor Code of the Russian Federation or other federal laws.

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

State labor inspectors are obliged to keep a secret protected by law (state, official, commercial and other), which became known to them in the exercise of their powers, as well as after leaving their office, to consider the source of any complaint about shortcomings or violations of the provisions of laws and other normative legal acts as absolutely confidential. acts containing labor law norms, to refrain from informing the employer of information about the applicant if the check is carried out in connection with his appeal, and the applicant objects to the communication to the employer of information about the source of the complaint (part 2 of article 358 of the Labor Code of the Russian Federation).

Damage not in the line of duty... An employee can cause damage both during working hours and during free time from work, for example, when using the employer's car for personal purposes without his permission. However, it must be proven that the employee did not perform his job duties and his behavior was contrary to the interests of the employer.

In case of unauthorized use by an employee for personal purposes technical means(cars, tractors, truck cranes, etc.) of the employer, the damage is caused not in the performance of work duties, and in this regard, he is subject to compensation in in full according to the rules of civil law (Article 15 of the Civil Code of the Russian Federation), including unearned income from the use of technical means.

Thus, the legislation establishes the full financial responsibility of the employee:

for damage resulting from failure to ensure the safety of the values entrusted to him (clause 2 of article 243 of the Labor Code of the Russian Federation);
for some cases of damage caused in the performance of labor duties (clauses 1 and 3 of article 243 of the Labor Code of the Russian Federation);
for any damage in some cases of its infliction (clauses 4, 5, 6, 8, article 243 of the Labor Code of the Russian Federation).

According to paragraph 6 of Art. 59 of the Federal Law of January 8, 1998 No. З-ФЗ (as amended on October 25, 2006) "On Narcotic Drugs and Psychotropic Substances" legal entity if non-fulfillment or improper fulfillment of labor duties by him resulted in theft or shortage of narcotic drugs or psychotropic substances.

When jointly performed by employees certain types works related to storage, processing, sale (vacation), transportation, application or other use of the values transferred to them, when it is impossible to delineate the responsibility of each employee for causing damage and conclude an agreement with him on compensation for damage in full, may be introduced collective (brigade) material responsibility(Article 245 of the Labor Code of the Russian Federation).

Article 244 of the Labor Code of the Russian Federation provides for the conclusion of written agreements on full collective (brigade) material liability, i.e. to reimburse the employer for the damage caused in full for the shortage of the property entrusted to the employees. Such contracts may be concluded with employees who have reached the age of 18 and directly serve or use monetary, commodity values or other property.

A written agreement on collective (brigade) material liability for damage is concluded between the employer and all members of the team (brigade). According to it, the values are entrusted to a pre-established group of persons, who are fully financially responsible for their shortage. To be exempted from material liability, a member of the team (brigade) must prove the absence of his guilt.

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.

In Art. 246 of the Labor Code of the Russian Federation is determined amount of damage caused to the employer in the event of loss and damage to property, based on actual losses calculated on the basis of market prices in force in the area on the day of damage, but not lower than the value of the property according to accounting data, taking into account the degree of wear and tear of this property.

Federal law may establish special order determining the amount of damage subject to compensation caused to the employer by theft, deliberate damage, shortage or loss of certain types of property and other valuables, as well as in cases where the actual amount of damage caused exceeds its nominal size.

Before 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. To carry out such a check, the employer has the right to create a commission with the participation of relevant specialists.

It is mandatory to request a written explanation from the employee to establish the cause of the damage.

The employee and (or) his representative have the right to get acquainted with all the materials of the inspection and to appeal against them in the prescribed manner.

Article 248 of the Labor Code of the Russian Federation determines damage recovery procedure.

illegal suspension of an employee from work, dismissal or transfer to another job;
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 his previous job;
delay by the employer in issuing a work book to the employee, entering in the wrong or inconsistent with the law wording of the reason for dismissal.

According to the legislator, this is an exhaustive list. Until 2006, Art. 234 of the Labor Code of the Russian Federation contained an indication of other cases provided for by federal laws and the collective agreement.

Currently, the most common ground for holding an employer liable is illegal suspension from work, dismissal or transfer to another job. Suspension from work, dismissal and transfer to another job are governed by the current labor legislation. In the cases provided for in Art. 76 of the Labor Code of the Russian Federation, the employer is obliged to suspend, not allow the employee to work. Therefore, most often it is not the very fact of the employee's suspension from work that is illegal, but the procedure for applying such suspension is violated, which makes the corresponding order (order) of the employer illegal. So, when an employee who appears at work in a state of alcoholic, narcotic or other toxic intoxication is suspended, it is not carried out medical examination or an act of his appearance in this form at the workplace is not drawn up.

There are frequent cases of transferring an employee at the initiative of the employer to another job without his consent, prompting the employee instead of an employment contract concluded on indefinite term, to agree to fixed-term contract, or under threat of dismissal to move to a part-time work week.

In a small business, employers often do not apply for a job when applying for a job. work book despite the demands of the employee.

The employer is financially responsible for damage caused to the employee's property. Such responsibility occurs in case of damage, deterioration, loss of outerwear, headwear, other things belonging to the employee, even if he did not transfer them to safe custody into the wardrobe. They can be stored at the workplace, on the territory of the organization in specially designated places.

The property of the employee also includes monetary values. In local regulations legal acts the obligation of the employer, in the event of the postponement of the vacation, to compensate the employee for the non-reimbursable costs incurred by him for the purchase of tickets, booking rooms in a hotel, etc., may be envisaged.

The legislator attaches particular importance to the timely payment of wages and other payments due to the employee in the market economy conditions.

Ensuring the right of every employee to timely and in full payment of fair wages, ensuring a decent human existence for himself and his family, the Labor Code of the Russian Federation is enshrined as the main principle of labor law (Article 2). A similar obligation of the employer is contained in Art. 22 of the Labor Code of the Russian Federation: "To pay in full the wages due to employees within the time limits established in accordance with this Code, the collective agreement, internal labor regulations, labor contracts."

In a market economy, employer delays in wages are widespread. This has become commonplace. The responsibility of the employer in such cases arises regardless of his fault.

The legislator has provided for a number of guarantees for the employee, encouraging the employer to settle accounts with him in a timely manner. So, if the payment of wages is delayed for more than 15 days, the employee has the right, notifying the employer in writing, to suspend work for the entire period until the payment of the delayed amount (part 2 of article 142 of the Labor Code of the Russian Federation). In case of late payment to the employee of the annual paid leave, the employer, upon the written application of the employee, is obliged to postpone such leave for another period agreed with him (part 2 of article 124 of the Labor Code of the Russian Federation).

If the employer violates the established deadline for the payment of wages, vacation pay and other payments due to the employee, the employer is obliged to additionally pay him monetary compensation in the amount of not less than 1/300 of the refinancing rate in force at that time. The central bank RF from the detained amounts for each day, starting from the next day after the established period until the day of actual settlement, inclusive. The size monetary compensation an employee can be established collectively or labor contract... At the same time, it cannot be lower than that provided by law (Article 236 of the Labor Code of the Russian Federation).

In cases where the financial situation of the organization does not allow the employer to pay off the employees on time, a debt repayment schedule is drawn up, and in extreme cases, the recognition of the organization, the employer - natural person bankrupt.

The employer is also liable in the event of harm to the life and health of the employee. This responsibility is mainly governed by the rules of civil law.

Employer violation current legislation about labor usually causes an employee moral or physical suffering. Definition of the concept moral harm in violation labor rights workers was given in the resolution of the Plenum of the Supreme Court of the Russian Federation of December 20, 1994, No. 10 "Some issues of the application of legislation on compensation for moral harm." According to the Supreme Court of the Russian Federation. moral or physical suffering may be caused by the employer's act or omission, infringing on the material goods belonging to the citizen from birth or by force of law (life, health, personal dignity, business reputation, privacy, personal and family secrets, etc.) or violating his personal non-property rights (the right to use his name, the right of authorship and other non-property rights in accordance with the law on the protection of rights to results intellectual activity) or violating the property rights of citizens.

From the above definition it follows that compensation for moral damage is possible in the case of a guilty violation by the employer, firstly, the natural rights of the employee, belonging to him from birth or by virtue of the law, both property and non-property; secondly, his personal moral rights; third, the property rights of the employee.

The employer's offense can be expressed in certain of his actions: it can be discrimination in the world of work, dismissal without legal basis or in violation of the established procedure, illegal transfer to another job, unjustified attraction to disciplinary responsibility and etc.

The employer's guilty inaction, violating the rights of the employee, manifests itself, for example, in violation of the rules for maintaining the technical process (failure to eliminate a malfunction in the equipment, failure to take the necessary measures to provide the employee with raw materials, materials, semi-finished products of good quality, failure to familiarize him with new or updated technological instructions, labor protection rules, which led to the release of defective products, and, accordingly, a decrease in the employee's earnings).

In accordance with Art. 21 of the Labor Code, the employee must take good care of the property of the employer and other employees.

Violation of this obligation may entail bringing the employee to financial responsibility, since according to Art. 238 of the Labor Code, the employee is obliged to compensate the employer for the direct actual damage caused to him.

The material liability of the parties to the employment contract is mutual and bilateral, therefore, along with the general conditions for the occurrence of material liability, there are also features inherent in the material liability of the employee:

1) the employee compensates the employer only for direct actual damage, the lost income (loss of profit) is not subject to collection from the employee;
2) the employee is financially liable both for direct actual damage directly caused by him to the employer, and for damage incurred by the employer as a result of compensation for damage to other persons;
3) even in the presence of direct actual damage, the employee may be released from material liability to the employer in the presence of circumstances precluding such liability.

In Art. 239 TC are indicated circumstances precluding liability employee in cases of damage. These include:

1) force majeure circumstances, those. extraordinary and insurmountable circumstances (Article 202 of the Civil Code), which can be classified as natural circumstances (earthquakes, floods, fires, etc.) and circumstances public life(military operations, epidemics, etc.);
2) circumstances of normal business risk: firstly, if the committed action corresponds to modern knowledge and experience, and the goal cannot be achieved by means that are not associated with risk; secondly, if the possibility of harmful consequences is only probable, and not obvious; and, finally, thirdly, if the object of risk is material factors, but not the life and health of workers;
3) circumstances of necessary defense(Article 37 of the Criminal Code);
4) circumstances of extreme necessity(Article 39 of the Criminal Code);
5) failure by the employer to fulfill the obligation to ensure proper conditions for the storage of property entrusted to the employee.

As a general rule, the employee bears material responsibility for the damage caused within the limits of his average monthly earnings.

Depending on the amount of damage to be compensated and the subject composition, the following are distinguished types of material liability of employees:

a) limited liability;
b) full individual responsibility;
c) full collective (brigade) responsibility.

At limited liability damage is indemnified in full, but within the predetermined limits. V in this case maximum dimensions compensation for damage caused may not exceed the employee's average monthly earnings. Since the maximum size is limited by the wage limits of the employee who caused the damage, this type of liability is called limited liability.

Other limits of liability may be provided for by the Labor Code or other federal laws.

Full financial responsibility of the employee, according to Art. 242 of the Labor Code, consists in its obligation to compensate for the direct actual damage caused in full without any restrictions within the limits of the employee's earnings.

Material liability in the full amount of the damage caused may be imposed on the employee only in cases stipulated by the Labor Code or other federal laws. For example, in accordance with Federal Law No. 126-FZ of 07.07.2003 "On Communications", telecom operators bear full financial responsibility for the loss, damage of valuable postal items, shortage of investments in these items in the amount of the declared value.

The Labor Code provides for additional guarantees to bring workers under the age of 18 to full liability.

In Art. 242 of the Labor Code fixed an exhaustive list of situations when such employees can be brought to full financial responsibility:

1) in the event of deliberate damage;
2) for damage caused in a state of alcoholic, drug or toxic intoxication;
3) for damage caused as a result of a crime or administrative violation.

Since this list is not subject to expansion, in no other cases a person under the age of 18 should not be held liable.

Employees over 18 years old, according to Art. 243 TC, may be involved in full financial responsibility in full amount of the damage caused:

1) when, in accordance with the Labor Code or other federal laws, the employee is fully liable for damage caused to the employer in the performance of the employee's work duties;
2) when a shortage of valuables entrusted to the employee on the basis of a special written contract or received by him under a one-time document is discovered.

According to Art. 244 TC written agreements on full individual or collective (brigade) material responsibility, i.e. to reimburse the employer for the damage caused in full for the shortage of the property entrusted to the employees, are concluded with employees who directly serve or use monetary, commodity values or other property.

The list of positions and jobs replaced or performed by employees with whom the employer can conclude written agreements on full individual financial liability for the shortage of entrusted property, and the standard form of such an agreement was approved by the decree of the Ministry of Health and Social Development of Russia dated December 31, 2002 No. 85.

When resolving disputes arising from the application of measures disciplinary action to employees who refused to conclude a written agreement on full material liability (Article 244 of the Labor Code), in the case when it was not concluded simultaneously with the employment contract, it is necessary to proceed from the following.

1. If the fulfillment of duties for the maintenance of material assets is the main labor function of the employee, which is stipulated when hiring, in accordance with the current legislation, an agreement on full material liability can be concluded with him.
2. If the need to conclude an agreement on full material liability arose after the conclusion of an employment contract with an employee and is due to the fact that, due to the change in the current legislation, the position held by him or the work performed has been referred to the list of positions and jobs replaced or performed by employees with whom the employer can conclude written agreements on full liability, however, the employee refuses to conclude such an agreement, the employer by virtue of Part 3 of Art. 74 of the Labor Code is obliged to offer him another job, and in the absence of it or the employee's refusal from the offered job - to terminate the employment contract with him in accordance with paragraph 7 of Part 1 of Art. 77 of the Labor Code (clause 36 of the resolution of the Plenum of the Supreme Court of the Russian Federation No. 63).
3. The Labor Code of the Russian Federation has significantly expanded the scope of full liability for deliberate damage. Currently, the employee must compensate for the damage in full, regardless of what property it was caused. In this case, it is not required that it was issued to the employee for use. Therefore, at deliberately inflicting For damage, employees under the age of 18 are also involved in full financial liability. Thus, in order for the employee to bear responsibility on the specified basis, the employer is obliged to prove the presence of intent in his actions.
4. The state of alcoholic, narcotic or toxic intoxication in the event of damage caused by the employee in all cases is the basis for imposing material liability on him in full. The state of the indicated intoxication must be proven by the employer.
5. In the case of bringing an employee to full financial liability, when the damage was committed as a result of the employee's criminal actions established by a court verdict, it is necessary that his criminal actions were established by a court verdict. In this case, the termination of the criminal case for any reason at the stage preliminary investigation may not entail the application of such liability.
6. Causing damage is also possible as a result of an administrative violation, if such is established by the relevant state authority.
7. Disclosure of information constituting a secret protected by law (official, commercial or other), in cases stipulated by federal laws, may entail the application of full financial liability to the employee. As in clause 1, this refers only to federal laws and no other regulations.
8. In order to bring the employee to full financial responsibility, the employer must prove that the cause of the damage was the employee's actions that were not performed by him in the performance of his labor duties. This means that the damage was caused by the employee either during his free time or during working hours, but not in connection with the performance of work duties.

According to Art. 243 TC, material liability in the full amount of damage caused to the employer can be established by an employment contract concluded with the head of the organization, deputy heads, and the chief accountant.

Collective (brigade) material liability for causing damage can be imposed when employees jointly perform certain types of work related to storage, processing, sale (vacation), transportation, use or other use of the values transferred to them, when it is impossible to delineate the liability of each employee for damage and conclude an agreement on compensation damage in full.

In accordance with Art. 245 TC a written agreement on collective (brigade) material liability for damage is concluded between the employer and all members of the team (brigade). Under an agreement on collective (brigade) material responsibility, the values are entrusted to a predetermined group of persons, who are fully financially responsible for their shortage.

To be exempted from material liability, a member of the team (brigade) must prove the absence of his guilt. 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.

In the event of damage to the property of the company in which the citizen works, demands are made on him to make up for the loss.

The employee has the right to do this voluntarily, or the damage will be recovered compulsorily.

In most situations, your coverage is limited to your monthly income. However, the legislator has provided conditions for full compensation for material damage by the employee to the employer.

What damage is compensable

When hiring, the employer provides the citizen with equipment, tools and financial means to perform job duties... It happens that an employee spoils property, makes a loss or commits theft.

In such circumstances, the head of the enterprise has the right to demand money from the employee to reimburse the forced expenses for the restoration of property.

The problem of employee liability is resolved by the rules of Chapter 39 of the Labor Code of the Russian Federation. Practical points are disclosed in the Resolution of the Plenum of the Supreme Court of the Russian Federation No. 52 of November 16, 2006.

The financial liability of an employee is the need to compensate the employer for losses that have arisen as a result of his willful or careless actions, established by labor legislation.

The employee must pay for the shortage, damage to property and other harm if these events occurred through his fault during the period of his fulfillment of obligations under labor agreement.

To legally claim money from an employee in order to compensate for losses, the manager collects evidence on the following facts:

the illegality of the act is established;
the presence of direct actual damage is determined;
estimated losses in monetary terms;
the presence of guilt is revealed;
it turns out what caused the loss;
it is checked whether the employer adhered to the established rules when signing an agreement on full liability with the citizen (if one was concluded);
the situation is examined for the existence of conditions that exclude liability.

It is first established whether the employee violated binding rules , their job responsibilities, other requirements due to the labor function. The leader focuses not on all violations, but only on those that led to real losses.

Signs of direct effective damage:

The property, which belongs to the enterprise or is in its use, is stored in the company, must undergo deterioration or actual decrease;
The employer is forced to spend cash to make up for the loss.

At the same time, it is established whether it is possible to accurately calculate the amount of losses or to evaluate them.

If a lost profit is identified, then the employee should not reimburse it even in the event of a guilty act. It is also not required to pay the costs of repairing the insured property, since the employer has the right to obtain insurance.

An employee is found guilty if he has committed losses intentionally or through negligence and is fully aware of the consequences of his action.

Intentional criteria:

the citizen understood what he was doing misconduct and wanted an offensive negative consequences;
realized that he could allow damage or reduction of property;
deliberately allowed negative consequences.

Signs of negligence (negligence, frivolity):

the employee was aware of the incorrectness of his actions;
knew that he was taking risks and hoped to prevent negative consequences;
did not think that there would be losses, although if due diligence had to analyze the situation.

The employee may not feel guilty. Then the burden falls on him to prove the absence of guilt. That is, it is required to confirm with facts and documentation that he fulfilled his duties according to the employment agreement, and also showed solicitude and discretion.

The employer finds out whose actions led to losses... Whether the negative situation has arisen due to the employee's misconduct or is it caused by other factors.

If a citizen is applied full responsibility, then it is required to check the exact observance of the rules at the time of signing the corresponding agreement.

It should be remembered that there are conditions under which the employee is released from the obligation to make up for losses.

The manager has the right to demand that the employee compensate for losses in the presence of all the above elements. If at least one of them is not identified, liability measures should not be applied. V otherwise, the citizen has the right to appeal against the decision of the employer.

Article 239 of the Labor Code of the Russian Federation lists situations when an employee is exempted from liability:

The tenant's property suffered due to force majeure;
The presence of normal economic risk in the act has been proven;
The citizen has committed an offense as a result of extreme necessity;
The fact of necessary defense has been established;
The employer himself did not organize sufficient conditions for the storage of his property, which he entrusted to the employee.

The owner can lose property due to floods, fires, earthquakes, epidemics, terrorist attacks and other events. They all refer to force majeure. Therefore, it will not be the employee's fault that the manager had to incur unforeseen expenses.

It happens that a citizen conscientiously worked in accordance with the official regulations, acted prudently, took care of the entrusted property, took measures to prevent losses, but the damage was still allowed. Such events are considered normal. economic risk and excludes liability.

An employee may encounter malfunctions in the functioning of equipment, an accident, non-compliance with the rules road traffic by a third party and other events that have signs of extreme necessity. If he acted for purposes eliminate danger and this caused damage to the property of the employer, then it is not required to pay for it.

If a citizen is subjected to violence or threatened with physical harm, then he is forced to defend himself. At this point, the property of the enterprise may suffer. Subject to reasonable limits of necessary defense, he is not obliged to compensate for losses.

Often the employer does not create necessary conditions for the storage of property. For example, it does not conduct an audit when transferring valuables from one employee to another, does not seal doors or a safe, leaves free access to the keys to the premises. Losses arise regardless of the will of the citizen, so he should not take the blame.

Reimbursement limits

In the case of the obligation to compensate for losses, the question arises about the amount of coverage. By the general norm the amount is limited to the average monthly salary of a citizen. This is the so-called limited liability.

If the estimated amount of damage is within the salary, then the employer withholds the required amount in full. Losses can exceed the employee's income. Then he pays part of the loss, which corresponds to the value of the average earnings. The remaining amount is reimbursed by the company.

The Labor Code identifies another type of liability - compensation to the employer for the loss of property in full. In both cases, the employee must pay.

The legislator has given the owner the right to completely or partially waive the claims. The circumstances of the misconduct, the amount of losses and other points are taken into account.

Full material responsibility

Falling under full financial responsibility, the citizen covers the entire amount of losses. It doesn't take into account how much he earns.

The damage is compensated in full if:

The law assigns responsibility in full;
The employer has transferred values under a contract or special paper;
The losses were admitted on purpose;
At the time of the violation, the employee was intoxicated due to alcohol, drugs or other toxic substances;
The crime was committed and the judge pronounced the verdict;
An administrative violation was committed, for which a punishment was imposed;
Commercial, medical, official, state or other secrets have been disclosed;
Illegal actions were committed outside working hours.

For all of the above items, the citizen is responsible without a special agreement.

If the losses happened due to the guilty actions of the manager, then he is fully responsible according to the general rules, regardless of whether an agreement has been concluded or not. The deputy head of the company and the chief accountant have an obligation if the condition is fixed in the employment contract.

The legislator allows an agreement to be entered into if:

The person was accepted for a position included in a special list (Resolution of the Ministry of Labor of the Russian Federation of December 31, 2002, No. 85);
The document is signed with an adult.

In order to deduct the amount of losses from the citizen's salary, the employer must conduct an investigation.

The following mandatory steps are taken:

the fact of losses is recorded (inventory);
a special commission is conducting an investigation;
the guilty person gives explanations (in case of refusal, an act is drawn up);
the amount of losses is calculated under article 246 of the Labor Code of the Russian Federation;
the employee makes up for the damage.

The employer is obliged to comply with the entire procedure for compensation for material damage in order to claim compensation from the employee on legal terms. Otherwise, the court will declare unreasonable the repayment of losses at the expense of the employee.

For calculating the amount of recovery of material damage by the employer from the employee, only direct actual damage is taken as a basis:

the property of the employer has decreased physically;
the quality has deteriorated or properties have decreased;
the firm is forced to incur unexpected expenses in order to restore the property;
the company paid third parties to damage their property.

Most often, the amount of losses is determined using the market value that has developed in a particular region. Prices are taken into account that existed on the day the losses occurred. They must fall within the values provided by the accounting department.

If losses are discovered later than the moment of their occurrence, then prices prevailing on the day the losses were detected are taken into account.

During judicial trial property values can rise or fall. This does not in any way affect the amount of recoverable losses and the procedure for recovering material damage from the employee.

A citizen has the right to consent to voluntary compensation for losses. The parties secure the agreement by signing an agreement. The document is drawn up in two copies, one for each participant.

Voluntary refund methods:

one-time;
by installments;
transfer of equivalent property;
repair.

If the head of the company decided to release the citizen from the obligation, an order is drawn up. Debt forgiveness may not be formalized in any way. In such a situation, a one-year term is valid. limitation period from the date of fixing losses. After this time, the amount is debited due to the impossibility of collection.

Enforced collection

The employer has the right to withhold the amount of losses from the employee's income without agreement with him.

Conditions of unilateral collection:

the amount of losses falls within the range of average wages;
before the end of the month, the amount of losses has been determined;
signed an order.

In other situations, the employer can receive his money only in a court.

The referee satisfies the requirements if:

more than a month has passed since the determination of the amount of losses, the monthly income of the employee is enough to pay the losses;
the employee does not agree to voluntary payment, the damage is more than his monthly earnings;
the citizen resigned and did not pay the debt under a voluntary agreement.

The employer has the right to sue before the end of the year from the date of detection of the violation. If the deadline is missed and the employee does not ask to apply the condition of skipping the statute of limitations, then the judge has no right to refuse collection due to this circumstance.

The limitation period applies if:

the employee has submitted a petition;
the employer cannot prove the existence of valid reasons for the delay.

There is a possibility to reduce the amount of the collected amount:

out of court voluntarily by the decision of the head of the company;
at the initiative of a judge or at the request of an employee;
by signing an agreement between the participants.

By reducing the requirements on his own initiative, the judge takes into account the degree and form of the employee's guilt, his financial situation. During trial it is established what income the defendant has, how many dependents he has, whether there are other obligations, etc.

If a citizen has made losses for selfish motives, then the amount of the claim is not reduced and the employee compensates for the damage to the employer.

Thus, the employer has the opportunity to cover losses incurred through the fault of the employee at his expense. For this, mandatory procedures should be followed in order to exclude adverse consequences in the event of legal proceedings.

For more information on the material liability of the employee and the employer, see the video:

In accordance with Article 21 of the Labor Code of the Russian Federation, an employee must take good care of the property of the employer and other employees. Violation of this obligation may entail bringing the employee to financial liability, since according to Article 238 of the Labor Code, the employee is obliged to compensate the employer for the direct actual damage caused to him.

The material liability of the parties to the employment contract is mutual and bilateral, therefore the legislator establishes general terms and Conditions the occurrence of material liability250, which was mentioned in the first paragraph of this chapter. Meanwhile, the material liability of the employee has a number of features in comparison with the material liability of the employer.

1. The employee shall compensate the employer only for direct actual damage. Lost income (lost profits) are not subject to collection from the employee.

2. The employee bears material responsibility both for direct actual damage directly caused by him to the employer, and for the damage incurred by the employer as a result of compensation for damage to other persons.

3. Even in the presence of direct actual damage, the employee may be released from material liability to the employer in the presence of circumstances precluding such liability. The Labor Code in Article 239 provides that the material liability of the employee is excluded in cases of damage due to:

Force majeure. According to Article 202 Civil Code The Russian Federation understands force majeure as an extraordinary and unavoidable circumstance under the given conditions. There are two groups of such circumstances: natural disasters (earthquakes, floods, fires, etc.); some circumstances of public life (military operations, epidemics, etc.);

Normal business risk. The concept of normal economic risk is absent in the legislation. However, in science and in practice, general provisions have been developed that characterize the category of "normal economic risk" 251. The risk should be recognized as justified, i.e. normal if: 1) the performed action corresponds to modern knowledge and experience, and the goal cannot be achieved by means that are not associated with risk; 2) the possibility of harmful consequences is only probable, not obvious; 3) the object of risk can be material factors, but not the life and health of employees. Normal economic risk associated with the introduction of new inventions into production, improvement of working methods, technology production processes... At the same time, normal business risk should be distinguished from unreasonable decisions made by a manager for the sake of fulfilling business obligations at any cost. Unreasonable decision that caused damage, not only does not exclude material liability, but can also serve as the basis for the dismissal of the head of the organization, his deputies under clause 9 of article 81 of the Labor Code of the Russian Federation;

Emergency or necessary defense. These concepts are disclosed in the Criminal Code of the Russian Federation. According to Article 37 of the Criminal Code of the Russian Federation, it is not a crime to cause harm to an encroaching person in a state of necessary defense, i.e. when protecting the personality and rights of the defender or other persons, the interests of society or the state protected by law from socially dangerous encroachment, if this encroachment was associated with violence dangerous to the life of the defender or another person, or with an imminent threat of such violence. Urgent need according to article 39 of the Criminal Code of the Russian Federation, it involves causing harm to legally protected interests in order to eliminate the danger that directly threatens the individual and rights of this person or other persons, the interests of society or the state protected by law, if this danger could not be eliminated by other means;

Failure by the employer to fulfill the obligation to ensure proper conditions for the storage of property entrusted to the employee.

For the damage caused, the employee, as a general rule, bears material responsibility within the limits of his average monthly earnings.

Depending on the amount of damage to be compensated and the subject composition, the following types of material liability of employees are distinguished:

a) limited liability;

b) full individual responsibility;

c) full collective (brigade) responsibility.

Limited liability. In case of limited liability, the damage is compensated in full, but within the predetermined limits. In this case, the maximum amount of compensation for damage caused cannot exceed the employee's average monthly earnings. Since the maximum size is limited by the wage limits of the employee who caused the damage, this type of liability is called limited liability.

The legislation does not contain any list of cases of damage, in which this type of liability occurs. In this regard, compensation within the specified limits is general rule and occurs in all cases, except for those when the legislation establishes other limits of material liability. Other limits of liability may be provided for by the Labor Code of the Russian Federation or other federal laws. If the amount of damage does not exceed the employee's average monthly earnings, the entire amount of damage is subject to recovery.

The amount of the average monthly earnings of the employee who caused the damage is determined on the day the damage was discovered. In this case, the settlement period for calculating average earnings is twelve months.

The full financial responsibility of the employee in accordance with Article 242 of the Labor Code of the Russian Federation consists in his obligation to compensate for the direct actual damage caused in full without any restrictions within the limits of the employee's earnings. Material liability in the full amount of the damage caused may be imposed on the employee only in cases provided for by the Labor Code or other federal laws. For example, in accordance with the Federal Law "On Communications" 252, telecom operators bear full financial responsibility for the loss, damage to valuable postal items, shortage of investments in these items in the amount of the declared value.

Labor legislation provides for additional guarantees to bring employees under the age of eighteen to full liability. Article 242 of the Labor Code of the Russian Federation contains an exhaustive list of cases when such employees can be brought to full financial responsibility:

In case of deliberate damage;

For damage caused in a state of alcoholic, drug or toxic intoxication;

For damage caused as a result of a crime or administrative violation.

Since this list is not subject to expansion, in no other cases a person under the age of eighteen should not be held liable.

Employees over the age of eighteen years, in accordance with Article 243 of the Labor Code of the Russian Federation, can be brought to full liability for the full amount of damage caused in the following cases:

1) when, in accordance with the Labor Code or other federal laws, the employee is fully liable for damage caused to the employer in the performance of the employee's labor duties.

In this case, it is necessary to pay attention to the fact that full financial responsibility should be established precisely by federal laws and no other normative acts - neither government decrees, nor acts federal ministries and departments; 2) shortage of values entrusted to the employee on the basis of a special written contract or received by him under a one-time document.

According to Article 244 of the Labor Code of the Russian Federation, written agreements on full individual or collective (brigade) material responsibility, i.e. to reimburse the employer for the damage caused in full for the shortage of the property entrusted to the employees, are concluded with employees who have reached the age of eighteen and directly serve or use monetary, commodity values or other property.

Lists of jobs and categories of workers with whom they may be involved specified contracts, and standard forms these agreements are approved in the manner established by the Government of the Russian Federation. Currently, the normative acts adopted in the USSR are applied, since they do not contradict Russian legislation... By Decree of the State Committee for Labor of the USSR No. 447 and the All-Union Central Council of Trade Unions No. 24 of December 28, 1977, the List of positions and jobs replaced or performed by workers with whom an enterprise, institution, organization can conclude written agreements on full financial responsibility for failure to ensure the safety of values transferred to them for storage, processing, sale (release), transportation or use in the production process, as well as Model contract on full individual material liability, and the List of works, during the performance of which collective (brigade) material liability can be introduced, as well as the Model agreement on collective (brigade) material liability were approved by the Decree of the State Committee for Labor of the USSR and the All-Union Central Council of Trade Unions of September 14, 1981 No. 259/16 -59.

Collective (brigade) material liability for damage can be introduced when employees jointly perform certain types of work related to storage, processing, sale (vacation), transportation, use or other use of the values transferred to them, when it is impossible to delineate the responsibility of each employee for causing damage and conclude an agreement with him on compensation for damage in full.

In accordance with Article 245 of the Labor Code of the Russian Federation, a written agreement on collective (brigade) material liability for damage is concluded between the employer and all members of the team (brigade). Under an agreement on collective (brigade) material responsibility, the values are entrusted to a predetermined group of persons, who are fully financially responsible for their shortage. To be exempted from material liability, a member of the team (brigade) must prove the absence of his guilt. 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.

Full financial responsibility rests with the employee even if he received material values on a one-time document, for example, on a one-time power of attorney, invoice, etc. Usually, a one-time power of attorney is issued to an employee whose duties do not include servicing cash and commodity values and with whom an agreement on full liability has not been concluded. Therefore, the issuance of a one-time document can only take place with the consent of the employee;

3) deliberate infliction of damage.

The Labor Code of the Russian Federation has significantly expanded the scope of full liability for deliberate damage. Currently, the employee must compensate for the damage in full, regardless of what property it was caused. In this case, it is not required that it was issued to the employee for use. Therefore, in case of deliberate infliction of damage, employees under the age of eighteen are also involved in full financial responsibility. Thus, in order for the employee to bear responsibility on the specified basis, the employer is obliged to prove the presence of intent in his actions;

4) causing damage in a state of alcoholic, drug or toxic intoxication.

The specified state of the employee in the event of damage in all cases is the basis for imposing material liability on him in full. This liability arises for the damage caused by the employee to any property of the employer. This can result in damage or destruction of property. The state of alcoholic, drug or toxic intoxication must be proven by the employer;

5) damage caused as a result of criminal actions of an employee, established by a court judgment. Since, in order to bring an employee to full financial responsibility, it is necessary that his criminal actions were established by a court verdict, the termination of a criminal case on any grounds at the stage of preliminary investigation cannot entail such responsibility. The issue is resolved in a similar way when an acquittal is passed in the absence of corpus delicti. The employee bears full financial responsibility when he is released by the court from criminal liability by amnesty or in connection with a pardon;

6) infliction of damage as a result of an administrative violation, if such is established by the relevant state body.

An administrative offense is an unlawful, guilty act (inaction) of an individual or legal entity, for which the Code of the Russian Federation on administrative offenses or the laws of the constituent entities of the Russian Federation on administrative offenses establish administrative responsibility253. The range of persons and bodies that can impose administrative penalties are established by the Code of Administrative Offenses;

7) disclosure of information constituting a secret protected by law (official, commercial or other) in the cases provided for by federal laws. As in clause 1, this refers only to federal laws and no other regulations. So, for example, the Federal Law "On the Basics public service in the Russian Federation "provides that a civil servant is obliged to keep state and other secrets protected by law, as well as not to disclose information that has become known to him in connection with the performance of official duties that affects privacy, honor and dignity of citizens254.

When deciding on bringing an employee to full financial liability on this basis, it is also necessary to remember that the Resolution of the Government of the RSFSR "On the list of information that cannot constitute a commercial secret" 255 is still in effect;

8) damage caused not during the performance of the employee's labor duties.

In order to bring the employee to full financial liability, the employer must prove that the cause of the damage was the employee's actions that were not performed by him in the performance of his labor duties. This means that the damage was caused by the employee either during his free time, or during working hours, but not in connection with the performance of work duties. Most often, damage is caused by an employee when he uses the employer's property for his own purposes. For example, a driver of a car, transporting cargo to an unauthorized person, had an accident, as a result of which the car broke down. Or an employee broke the machine while making some parts on it for personal use.

According to Article 243 of the Labor Code of the Russian Federation, material liability in the full amount of damage caused to the employer can be established by an employment contract concluded with the head of the organization, deputy heads, and the chief accountant. This is quite justified, since the executives are endowed with great powers and dispose of the material resources of the organization. They should also bear a higher responsibility, including material responsibility. In accordance with Article 277 of the Labor Code of the Russian Federation, the head of the organization bears full financial responsibility for direct actual damage caused to the organization. In the cases provided for by federal law, the head of the organization shall reimburse the organization for losses caused by his guilty actions. In this case, the calculation of losses is carried out in accordance with the norms provided for civil law... As far as the deputy heads and chief accountants are concerned, full financial responsibility for them can be established in the individual labor contract.

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