Document on employee financial responsibility sample.

Signing an agreement on financial liability on the one hand, it is the right of the employee, on the other hand, an unlawful refusal to sign it may entail the risk for the employee of being fired due to non-compliance with the requirements of the position (work). The legislator has determined a list of works and a list of categories of employees with whom the employer has the right to conclude such an agreement. Based on the approved standard form of the agreement, the employer can develop an individual sample agreement on the employee’s financial liability.

Limited financial liability under an employment contract

The employee's financial liability arises only if the employer suffers losses due to the employee's fault. In this case, losses must be associated only with damage to property, including its loss, deterioration in condition compared to normal depreciation, or with the employer’s costs of restoring, acquiring or repairing damaged property.

By general rule The employee's financial liability is limited. Liability is limited to direct actual damage and is subject to compensation within the limits of average earnings.

The employee's obligation to compensate for damage occurs:

only if the employee is at fault,
regardless of availability labor relations at the time of discovery of the damage.

General provisions on limited liability are contained in articles - 241 of the Labor Code of the Russian Federation.

In practice, in the employment contract, employers provide a section devoted to the grounds for bringing to liability, specifying the procedure for bringing to liability.

However, if the rules on full financial liability apply to the employee, then simple instructions There will not be enough information about this in the employment contract itself - an independent agreement on financial liability must be concluded.

Full financial responsibility of the employee

The grounds for applying full financial liability to an employee are strictly regulated by labor legislation (Articles 242 - 244 of the Labor Code of the Russian Federation). Legal consequences its occurrence is the employee’s obligation to compensate direct damage in full.

The conditions for the occurrence of such liability are:

availability in staffing table professions included in the list of works regulated by the legislator,
hiring certain categories of workers who have reached the age of eighteen,
jobs and categories of workers are associated with the maintenance or use of commodity/monetary assets or other property.

These circumstances automatically entail the obligation of the parties to enter into an agreement on full financial liability.

The lists of positions and works were approved by Resolution of the Ministry of Labor dated December 31, 2002 No. 85.

The same document contains a standard form of an agreement on full financial liability (Appendix No. 2).

Accordingly, if your employer does not have the jobs and categories of employees listed in the resolution of the Ministry of Labor, or the employee is hired for another position, and the employer still insists on concluding an agreement on liability, then his actions are illegal, and such an agreement is void.

Sample agreement on employee financial responsibility

In a liability agreement, the parties specify the obligations of each party and the conditions for the occurrence of such liability, including:

what each party should do in order to preserve the property entrusted to it;
under what circumstances the employee is considered guilty or, conversely, can be released from liability.

The law does not limit the parties to the possibility of making additions to the standard form of a liability agreement, but only to the extent that the additions made are aimed at improving the situation of the employee, and not vice versa.

The sample provided will help you correctly draw up an agreement on the employee’s financial responsibility.

Sample agreement on employee financial responsibility

The list of positions and work replaced or performed by employees with whom the employer can enter into written agreements on full individual financial liability for shortages of entrusted property was approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85.

The list consists of two sections. The first indicates positions that require the conclusion of individual full-time agreements with the employees replacing them. The second section lists types of work, the performance of which also allows the employer to conclude individual agreements with employees on full financial responsibility.

The employer does not have the right to enter into written agreements on individual financial responsibility if the employee’s position or the specific work assigned to him is not provided for in the specified List.

The form of the agreement on full individual financial responsibility is provided for by Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85. Accordingly, the employer does not need to develop it independently. However, he may include additional conditions or individual responsibilities for the employee in the standard agreement on full liability or use his own form. There is no need to issue an organization order.

Form of agreement on full individual financial responsibility

How to conclude an agreement on full individual financial responsibility

The purpose of this document is to compensate the employee for probable damage in full. At the same time, concluding an agreement is a right, not an obligation of the employer. However, the absence of such an agreement will not allow the employee to be held fully financially liable.

If a compensation agreement is concluded with a newly hired employee, it is important to ensure the following:

in the list of responsibilities specified in the vacancy announcement, there are labor functions provided for in the List, or the name of the position itself is included in the List;
The employment contract itself reflects the condition for concluding an agreement on full individual financial responsibility.

Why is this necessary? In case the hired employee decides to refuse to assume liability for damages. According to para. 2 clause 36 of the Plenum Resolution Supreme Court RF dated March 17, 2004 No. 2, if the performance of maintenance duties material assets is the main labor function of the employee, which was agreed upon when hiring, and by virtue of the current legislation, an agreement on full financial liability can be concluded with him, of which the employee knew, refusal to enter into such an agreement should be considered as a failure to fulfill labor duties with all the ensuing consequences. You can use the sample agreement on full liability 2019 prepared by us as a basis.

Agreement on full financial responsibility of the cashier

If the need to conclude an agreement arose after concluding an employment contract with the employee and is due to the fact that, due to changes in current legislation, the position he holds or the work he performs is included in the List, or his labor function has changed or been supplemented by agreement of the parties, but the employee refuses to enter into such contract, employer by virtue of Part 3 Art. 74 Labor Code of the Russian Federation is obliged to offer him another job, and in the absence of it or the employee refuses the offered work, the employment contract with him is terminated in accordance with clause 7, part 1 Art. 77 Labor Code of the Russian Federation.

How to hold an employee accountable?

To attract an employee to compensation for damages in accordance with Art. 244 Labor Code of the Russian Federation the following conditions must be present:

reaching the age of 18 (part 1 Art. 244 Labor Code of the Russian Federation);
performing functions related to servicing cash, commodity values, according to the position provided for in the List;
conclusion of an agreement on full individual financial responsibility;
committing guilty and illegal actions when servicing valuables entrusted to him;
cause-and-effect relationship.

Damage caused to the employer must be documented, for example, by an inventory act. The employee must be requested written explanations about what caused the damage. If he refuses to provide them, it is necessary to draw up a corresponding act.

The amount of damage is determined by actual losses, which are calculated based on market prices prevailing in the area on the day the damage was caused, but not lower than the value of the property according to data accounting taking into account the degree of wear and tear of this property.

Compensation for damages is made regardless of whether the employee is subject to disciplinary, administrative or criminal liability for actions or inactions that cause damage to the employer (Part 6 Art. 248 Labor Code of the Russian Federation).

The employee who caused the damage may voluntarily compensate it in full or in part, and may, with the consent of the employer, transfer equivalent property to compensate for the damage. By agreement of the parties, compensation for damage is possible in installments according to a written obligation of the employee. In this case, the employer has the right to exempt the employee from compensation for damage.

If an employee refuses to compensate for damage voluntarily, it can only be recovered in judicial procedure. The employer has the right to go to court within one year from the date of discovery of the damage caused. The court may reduce the amount of the collected amounts, but does not have the right to completely release the employee from compensation for damage. The court has no right to reduce the amount of compensation if the damage was caused for personal gain.

Resolution of the Ministry of Labor of the Russian Federation dated December 31, 2002 N 85 “On approval of lists of positions and work replaced or performed by employees with whom the employer can enter into written agreements on full individual or collective (team) ...

Appendix No. 2

to the Ministry Resolution

labor and social development

Russian Federation

STANDARD FORM OF AGREEMENT

ABOUT FULL INDIVIDUAL MATERIAL RESPONSIBILITY

_____________________________________________________________, (name of organization) hereinafter referred to as the “Employer”, represented by the manager ______________(surname, ____________________ or his deputy ___________________________, first name, patronymic) (last name, first name, surname) acting on the basis of _______________________________________, (charter, regulations, power of attorney) on the one hand, and ________________________________________________ (job title) __________________________________________________________________ _________________________________________________________________, (last name, first name, patronymic) hereinafter referred to as "Employee", on the other hand, have concluded this Agreement as follows.

1. The Employee assumes full financial responsibility for the shortage of property entrusted to him by the Employer, as well as for damage incurred by the Employer as a result of compensation for damage to other persons, and in connection with the above undertakes:

a) treat with care the property of the Employer transferred to him for the implementation of the functions (responsibilities) assigned to him and take measures to prevent damage;

b) promptly inform the Employer or immediate supervisor about all circumstances that threaten the safety of the property entrusted to him;

c) keep records, draw up and submit, in the prescribed manner, commodity-money and other reports on the movement and balances of the property entrusted to him;

d) participate in the inventory, audit, and other verification of the safety and condition of the property entrusted to him.

2. The employer undertakes:

a) create for the Employee the conditions necessary for normal work and ensuring the complete safety of the property entrusted to him;

b) familiarize the Employee with the current legislation on the financial liability of employees for damage caused to the employer, as well as other regulatory legal acts(including local) on the procedure for storage, reception, processing, sale (release), transportation, use in the production process and other operations with the property transferred to him;

c) carry out inventory, audits and other checks of the safety and condition of property in the prescribed manner.

3. Determination of the amount of damage caused by the Employee to the Employer, as well as damage incurred by the Employer as a result of compensation for damage to other persons, and the procedure for their compensation are made in accordance with current legislation.

4. The employee does not bear financial responsibility if the damage is caused through no fault of his own.

5. This Agreement comes into force from the moment of its signing. This Agreement applies to the entire period of work with the Employer’s property entrusted to the Employee.

6. This Agreement has been drawn up in two forms having the same legal force copies, one of which is with the Employer, and the second with the Employee.

7. Changes in the terms of this Agreement, addition, termination or termination of its validity are carried out by written agreement of the parties, which is an integral part of this Agreement.

In Art. 238 of the Labor Code of the Russian Federation states that employees bear obligations for the damage they cause. However, how much they must pay depends on what type of liability they have.

Article 238 of the Labor Code of the Russian Federation. Financial liability of the employee for damage caused to the employer

The employee is obliged to compensate the employer for direct actual damage caused to him. Lost income (lost profits) cannot be recovered from the employee.

Direct actual damage is understood as a real decrease in the employer’s available property or deterioration in the condition of said property (including property of third parties located at 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 compensation for damage caused by the employee to third parties.

By degree of responsibility:

Full (when damage caused to an enterprise will have to be answered to the fullest extent of the regulations; more obligations compared to limited MO).
Limited (there are some types of incidents in which MO is not imposed on a specific person at this level of responsibility).

By number of persons:

personal (for 1 person);
collective (for a whole brigade, unit, unit).

By type of agreement:

According to the employment contract.
According to DMO.
According to the contract for the transfer of mat. values.

Types of DMO

Reference! Mat. liability is the obligation of a member of the workforce to compensate the employer for damage (material) caused as a result of intentional, culpable failure to fulfill or poor performance of labor obligations.

It can be personal, collective, complete or limited. Accordingly, there are also the same various types contracts.

Complete swearing. responsibility

Together with the DMO, the employee must sign a document confirming familiarization with departmental instructions, which indicate the procedure for storing and using the transferred property.

DMO allows you to demand that the employee reimburse the entire curse. the damage he caused. It also leaves virtually no chance for the perpetrator to escape responsibility.

Collective

It is concluded not only with one employee, but also with several subordinates. This opportunity for the employer is enshrined in Art. 245 Labor Code of the Russian Federation. This agreement is convenient if mate. values are used in work not by one person, but by a whole team.

Employees of this team can work in shifts or perform various functions related to servicing the same mats. values.

Pay attention! In order not to carry out inventory every day or every week, a general agreement is signed. responsibility. About which a corresponding order is issued, with which all swearing must be familiarized. responsible employees.

Partial mat agreement. liability is most often not separately included. Because Each employee, according to his standard employment contract, is a mat. responsible person.

Video about what collective checkmate is. responsibility and the peculiarities of imprisonment employment contracts, which provide for it:

How is a standard contract drawn up?

DMO – official document, which has a number of requirements. If they are not taken into account, the contract will simply be considered void.

So, agreement on mat. responsibility must be in writing:

Therefore, the DMO must necessarily contain:

information about the employee and the company;
obligations of the parties;
list of transferred property;
date and signatures.

We wrote about what an agreement on individual liability is and how to conclude it, and you can learn about drawing up an agreement on full liability.

Design features

Who can I make a deal with?

As we already wrote The DMO is drawn up between the employer and the employee (or team), to whom the mat is entrusted. values.

Video about who you can enter into a liability agreement with:

Who can it be signed by?

Hence, this document and signed by these parties. It can be concluded upon hiring an employee. Or after carrying out the necessary audit procedures and concluding an act of acceptance and transfer of property. In any case, checkmate. responsibility begins from the moment of signing.

Important! The contract must be signed by both the employer and the employee. Otherwise, it has no legal force. And it will not be possible to recover damages for it.

Shelf life

According to Art. 257 Order of the Ministry of Culture of Russia dated August 25, 2010 N 558 “On approval of the “List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods” the company must retain the document for 5 years from the date of its expiration.

Those. five after the worker quit or ceased to be a financially responsible person. You can recover damages within a year after discovering a shortage or other property loss.

Who is responsible for compilation?

More often The HR department is responsible for compiling. But the chief accountant and lawyer only agree on it, what can be noted. Also, the employee who is responsible for drawing up contracts must also be responsible for their registration in a special journal, which we talked about in.

Additional agreement

Add. agreement to DMO – additional document which specifies changes or an additional list of material assets that are entrusted to the employee.

Reference! An additional agreement is necessary when the employee’s position or the name of the department in which he works changes, while the list of duties and financial responsibilities remains the same.

In addition, his must be concluded when an employee replaces a colleague for a certain amount of time, while he is entrusted with additional responsibility for the safety of material assets that were not previously part of his duties.

In this way, you can avoid the necessary complex procedures that need to be performed when renewing a full mat agreement. responsibility. Add. the agreement is concluded approximately in the same way as the main agreement.

However, it must indicate the number of the primary agreement to which it relates, as well as the basis for its agreement. All other requirements are identical to those put forward when concluding the main one.

MO Act

An act of material liability is essentially the same matt agreement. responsibility. However it is made up only in exceptional cases . In particular, the employee who is entrusted with material assets under the main DMO goes on vacation or sick leave. In this case, there is no need to conclude a DMO with the temporarily acting employee.

All you need is to draw up an act in which you indicate the quantity, storage location, amount and description of the mat. valuables temporarily entrusted to him. The act must be signed by the person who transfers the mat. values and those who accept.

Refusal of an employee to conclude a document

An employee whose position involves concluding an agreement on full financial responsibility does not have the right to refuse this procedure. In particular, he may object to certain points.

To disagree with the results of the audit and to challenge the actual existence of the material assets that are planned to be transferred to him. However not to conclude at all - the employee does not have the right. In fact, refusal to agree to this agreement is a refusal to fulfill one’s labor duties.

If the document is not concluded due to the negligence of management, then this oversight is practically impossible to correct. The worker is not obliged to be held responsible for the organization's mistakes. In this case, it is necessary to bring the person responsible to disciplinary liability, and to sign an agreement with the financially responsible person as quickly as possible.

Attention! DMO - very important document. Thanks to him, the company is insured against significant losses that are possible due to the negligence of employees, and he also disciplines both parties to the agreement.

The employer undertakes to do everything to ensure the safety of property, and the employee, who is responsible for this in rubles, also treats other people's property with care. To this scheme worked, it needs to be compiled according to all the rules and standards Labor Code RF. Otherwise, it will just be paper spoiled by signatures.

An agreement on liability may be concluded if job responsibilities employee includes the storage and sale of inventory items, as well as their transportation, processing and use in the production process (Article 118 of the Labor Code of the Russian Federation).

AGREEMENT

ABOUT FULL INDIVIDUAL MATERIAL RESPONSIBILITY

_________ "___"____________ 20__

Hereinafter referred to as

(name of enterprise, institution, organization)

“Employer”, represented by ________________________________, acting on the basis of _____________, on the one hand, and ____________________________________________,

(position, surname, first name, patronymic)

hereinafter referred to as the “Employee”, on the other hand, have entered into this agreement as follows:

1. An employee holding the position ___________________ in the _______________ department related to storage (processing, sales, transportation, etc.) assumes full financial responsibility for the shortage of property entrusted to him by the Employer, as well as for damage incurred by the Employer in as a result of compensation for damage to other persons, and in connection with the above undertakes:

1.1. Treat with care the property of the Employer transferred to him for the implementation of the functions (responsibilities) assigned to him and take measures to prevent damage.

1.2. Promptly inform the Employer or immediate supervisor about all circumstances that threaten the safety of the property entrusted to him.

1.3. Keep records, draw up and submit in the prescribed manner commodity-monetary and other reports on the movement and balances of the property entrusted to him.

1.4. Participate in inventory, audit, and other verification of the safety and condition of the property entrusted to him.

2. The employer undertakes:

2.1. Create for the Employee the conditions necessary for normal work and ensuring the complete safety of the property entrusted to him.

2.2. Familiarize the Employee with the current legislation on the financial liability of employees for damage caused to the employer, as well as other regulatory legal acts (including local ones) on storage (processing, sales, transportation, etc.) and carrying out other operations with property transferred to him.

2.3. Carry out inventory, audits and other checks of the safety and condition of property in the prescribed manner.

4. The employee does not bear financial responsibility if the damage is caused through no fault of his own.

5. This Agreement comes into force from the moment of its signing. This Agreement applies to the entire period of work with the Employer’s property entrusted to the Employee.

6. This Agreement is drawn up in two copies of equal legal force, one of which is kept by the Employer, and the second by the Employee.

7. Changes in the terms of this Agreement, addition, termination or termination of its validity are carried out by written agreement of the parties, which is an integral part of this Agreement.

Addresses and details of the parties:

Employer: Employee:

_________________________________ _____________________________