Full financial responsibility of the employee by virtue of the contract.

A careless worker drowned a tractor in the river, a truck full of eggs overturned, or your store was robbed? Who will pay for all this? We will look at examples of when an employee must bear financial responsibility, and also tell you how to draw up a corresponding agreement. In essence, an employee’s financial liability is the employer’s right to demand money from an employee for damage caused through the fault of the employee himself.

The Labor Code says that lost profits are not the employee’s financial responsibility (Chapter 39 of the Labor Code of the Russian Federation), and the employee is only responsible for the waste of actual material assets.

Types of financial liability

An employee's financial liability can be limited or full.

Limited financial liability is when the amount of compensation has its limits and cannot exceed the employee’s average monthly earnings (Article 241 of the Labor Code of the Russian Federation). For example, the cleaning lady, Baba Manya, was washing the floor and accidentally pulled a candy bar worth 50,000 rubles from the table. In this case, it will not be possible to fully compensate for the damage. The employee must pay this amount only if you have drawn up a liability agreement with her.

In case of full financial liability, the employee is obliged to compensate for the damage in full. But is it always possible to place such a responsibility on the shoulders of employees? And here Art. will help us. 243 of the Labor Code of the Russian Federation, which establishes the framework of legal grounds for the recovery of damages.

Limited financial liability is when the amount of compensation cannot exceed the employee’s average monthly earnings. In case of full liability, the employee will be required to compensate for all damage caused.

When you hire an accountant, salesperson, caretaker or other employees who are financially responsible due to the specifics of their work, you need to conclude a special agreement with them. You can see the list of employees who must bear financial responsibility.

Examples of situations when an employee can be held financially liable:

1. When your employee intentionally caused harm, knowing the consequences. For example, the cleaning lady, Baba Manya, can’t stand the accountant Zinaida Petrovna, and therefore broke her computer so that she would not submit the report on time. True, malicious intent will have to be proven.
2. When the employee was drunk or on drugs. In this condition, the damage caused is subject to mandatory full compensation.
3. When an employee has committed criminal acts and this has been proven in court.
4. When manager Vladimir sold the contact list of your regular customers to competitors.

Full financial responsibility can be individual or collective. In case of collective liability, the damage must be compensated by a team of employees.

The procedure for bringing an employee to financial liability

If your employee caused harm to the company in an amount that did not exceed the average monthly salary, then the issue can be resolved in a working manner by order of the manager. If it is significantly more, then you should go to court.

The employer, according to Art. 247 of the Labor Code of the Russian Federation, the following procedure must be followed:

1. We establish the value of the damaged property.
2. We find out the degree of responsibility of the employee: limited or full.
3. We are creating a commission and conducting an internal investigation.
4. We request an explanatory statement from the culprit.
5. We draw up a report on the results of the internal investigation.
6. We issue an order to bring to financial responsibility.
7. We sign an agreement on compensation for damage.

Release from financial liability

There are exceptions in which an employee may be exempt from financial liability.

Circumstances exempting from compensation for damage:

• According to Art. 239 of the Labor Code of the Russian Federation, earthquakes, tsunamis, war or epidemic are force majeure circumstances and exempt the employee from liability.
• The extreme necessity or necessary defense lies in the examples presented below and is spelled out in Art. 39 of the Criminal Code of the Russian Federation. For example, cashier Marina Ivanovna honestly fulfilled her direct duties, spent the whole day collecting food at the checkout counter and receiving money from the population. And at the end of the working day, a man came and, threatening with a knife, demanded that all the funds from the cash register be put into his bag. In this case, the shortage will not fall on the shoulders of Marina Ivanovna, because she was defending herself.
• Normal business risk is determined in each specific situation. For example, mechanic Uncle Vasya was given the task of improving a part, but during the work nothing good came of it, and the materials were wasted. According to the law, such a situation is interpreted as a normal business risk, and the employee does not have to pay for it.
• Also, according to Art. 240 of the Labor Code of the Russian Federation, an employee can receive exemption from financial liability on the personal initiative of the employer.

Results in examples

A drunk tractor driver will pay the full cost of the drowned tractor.

The truck driver who transports eggs, under a full liability agreement, is fully responsible for damaged goods. But if a truck overturns at the epicenter of an earthquake, the driver is not to blame.

A team of workers who stole a tool from a construction site pays for the damage in full.

The cashier is not responsible for waste during the robbery.

The employee’s financial liability is regulated by law, but this must be specified in the contract.

If your employee caused damage to the company, and the documents do not indicate that he is individually liable, then you will not be able to recover damages. Moreover, some cases of employee sabotage will need to be proven.

Do not forget, when hiring employees whose positions are included in the list of financially responsible employees, to enter into an agreement on full financial responsibility.

It is better to prevent a situation than to correct it later, so each of your employees should know what they are responsible for. If you do experience embezzlement, remain calm. The main thing is to carefully study the grounds and conditions of the employee’s financial liability, correctly assess the situation and complete all documents on time.

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.

Part three is no longer valid. - Federal Law of June 30, 2006 N 90-FZ.

Article 239. Circumstances excluding the financial liability of an employee

The employee's financial liability is excluded in cases of damage arising due to force majeure, normal economic risk, extreme necessity or necessary defense, or the employer's failure to fulfill the obligation to provide adequate conditions for storing property entrusted to the employee.

Article 240. The employer’s right to refuse to recover damages from an employee

The employer has the right, taking into account the specific circumstances in which the damage was caused, to fully or partially refuse to recover it from the guilty employee. The owner of the organization's property may limit the specified right of the employer in cases provided for by federal laws, other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation, regulatory legal acts of local government bodies, and the constituent documents of the organization.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

Article 241. Limits of employee’s financial liability

For damage caused, the employee bears financial liability within the limits of his average monthly earnings, unless otherwise provided by this Code or other federal laws.

Article 242. Full financial liability of the employee

The employee’s full financial liability consists of his obligation to compensate the direct actual damage caused to the employer in full.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

Financial liability in the full amount of damage caused may be assigned to the employee only in cases provided for by this Code or other federal laws.

Employees under the age of eighteen bear full financial liability only for intentional damage, for damage caused while under the influence of alcohol, drugs or other toxic substances, as well as for damage caused as a result of a crime or administrative violation.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

Article 243. Cases of full financial liability

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

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

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

3) intentional infliction of damage;

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

(as amended by Federal Law No. 90-FZ of June 30, 2006)

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

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

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

(as amended by Federal Law No. 90-FZ of June 30, 2006)

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

Financial liability in the full amount of damage caused to the employer can be established by an employment contract concluded with the deputy heads of the organization and the chief accountant.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

Article 244. Written agreements on the full financial responsibility of employees

Written agreements on full individual or collective (team) financial liability (clause 2 of part one of Article 243 of this Code), that is, on compensation to the employer for damage caused in full for the shortage of property entrusted to employees, can be concluded with employees who have reached the age of eighteen years and directly servicing or using monetary, commodity values ​​or other property.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

Lists of works and categories of workers with whom these contracts can be concluded, as well as standard forms of these contracts, are approved in the manner established by the Government of the Russian Federation.

Article 245. Collective (team) financial liability for damage

When employees jointly perform certain types of work related to the storage, processing, sale (release), transportation, use or other use of valuables transferred to them, when it is impossible to differentiate the responsibility of each employee for causing damage and to conclude an agreement with him on compensation for damage in full, collective (team) financial liability may be introduced.

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

Under an agreement on collective (team) liability, valuables are entrusted to a predetermined group of persons, who are assigned full financial responsibility for their shortage. To be released from financial liability, a member of a team (team) 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 damages in court, the degree of guilt of each member of the team (team) is determined by the court.

Article 246. Determination of the amount of damage caused

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

Federal law may establish a special procedure for determining the amount of damage subject to compensation caused to an employer by theft, intentional 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 amount.

Article 247. The employer’s obligation to establish the amount of damage caused to him and the cause of its occurrence

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 conduct such a check, the employer has the right to create a commission with the participation of relevant specialists.

Requiring a written explanation from the employee to establish the cause of the damage is mandatory. In case of refusal or evasion of the employee from providing the specified explanation, a corresponding act is drawn up.

(Part two as amended by Federal Law No. 90-FZ of June 30, 2006)

The employee and (or) his representative have the right to familiarize himself with all inspection materials and appeal them in the manner established by this Code.

Article 248. Procedure for recovery of damages

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

If the month period has expired or the employee does not agree to voluntarily compensate for the damage caused to the employer, and the amount of damage caused to be recovered from the employee exceeds his average monthly earnings, then recovery can only be carried out by the court.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

If the employer fails to comply with the established procedure for collecting damages, the employee has the right to appeal the employer’s actions in court.

An employee who is guilty of causing damage to the employer may voluntarily compensate for it in whole or in part. By agreement of the parties to the employment contract, compensation for damage by installments is allowed. In this case, the employee submits to the employer a written obligation to compensate for damages, indicating specific payment terms. In the event of dismissal of an employee who gave a written commitment to voluntarily compensate for damage, but refused to compensate for the specified damage, the outstanding debt is collected in court.

With the consent of the employer, the employee may transfer equivalent property to compensate for the damage caused or repair the damaged property.

Compensation for damages is made regardless of whether the employee is brought to disciplinary, administrative or criminal liability for actions or inactions that caused damage to the employer.

Article 249. Reimbursement of costs associated with employee training

(as amended by Federal Law No. 90-FZ of June 30, 2006)

In the event of dismissal without good reason before the expiration of the period stipulated by the employment contract or agreement on training at the expense of the employer, the employee is obliged to reimburse the costs incurred by the employer for his training, calculated in proportion to the time actually not worked after completion of training, unless otherwise provided by the employment contract or training agreement.

Article 250. Reduction by the labor dispute resolution body of the amount of damage to be recovered from the employee

The labor dispute resolution body may, taking into account the degree and form of guilt, the financial situation of the employee and other circumstances, reduce the amount of damage to be recovered from the employee.

The amount of damage to be recovered from the employee is not reduced if the damage was caused by a crime committed for personal gain.

The concept of material liability under labor law, conditions for occurrence and its types

There is no definition in labor legislation material liability. In Part 1 of Art. 232 of the Labor Code of the Russian Federation establishes the obligation of a party to an employment contract to compensate for damage caused by it to the other party to this contract.

parties to the employment contract shall be incurred for damage caused by it as a result of culpable unlawful behavior (action or inaction), unless otherwise provided by law (Article 233 of the Labor Code of the Russian Federation).

Guilty illegal behavior in the labor process is a labor offense, a disciplinary offense. Consequently, financial liability is directly related to a labor offense or disciplinary offense, unless otherwise provided by law. It is a possible consequence of a disciplinary offense.

The party to the employment contract who suffered damage is not obliged in market economic conditions, but may demand compensation for damage (Article 240 of the Labor Code of the Russian Federation), which in practice is quite widespread, especially in cases where the amount of damage is small and insignificant. In other words, financial liability occurs subject to the requirement of the injured party to the causer of damage to compensate for it. There is no potential, unrealized liability. Moreover, the legislator limits the time during which it is possible to contact the causer of material damage with a demand to compensate it (Article 248 of the Labor Code of the Russian Federation).

The obligation to compensate for damage to a party to an employment contract arises from the moment it is caused to the other party to the employment contract by force of law (Part 2 of Article 21, Part 2 of Article 22 of the Labor Code of the Russian Federation). But financial liability cannot be defined as a pre-established legal obligation of a party to an employment contract, since it occurs only after the injured party demands compensation for the damage caused.

That is, conditions for the occurrence of financial liability are:

• labor offense, i.e. culpable unlawful behavior (action or inaction) of a party to an employment contract;
• causing damage to the property of a party to an employment contract;
• demand of the injured party to compensate for the damage caused to it.

From these positions financial liability of a party to an employment contract - this is a possible consequence of a labor offense, the exercise by the injured party of its right to demand compensation for damage caused to it by the other party to the employment contract.

The commission of an offense is one of the conditions for the onset of material liability under labor law, which indicates its tortious nature. It only occurs between parties to the employment relationship and can be specified by them in an employment contract or agreements concluded in writing. Wherein contractual liability the employer to the employee cannot be lower, and the employee to the employer - higher than provided by law (Part 2 of Article 232 of the Labor Code of the Russian Federation). This to a certain extent indicates the contractual nature of financial liability. The presence of an employment contract, agreement between the parties to the employment relationship should also be considered conditions for the occurrence of financial liability under labor law.

The legislator differentiates the types of material liability of the parties to an employment contract according to the subject composition and the amount of compensation for damage caused.

By subject composition financial responsibility is classified as the financial responsibility of the employer (Articles 234-237 of the Labor Code of the Russian Federation) and the financial responsibility of the employee (Articles 238-245 of the Labor Code of the Russian Federation), as well as individual and collective (team).

Based on the amount of damage caused, a distinction is made between full (Articles 242-245 of the Labor Code of the Russian Federation) and limited (Article 241 of the Labor Code of the Russian Federation) financial liability.

Employer's liability

The employer, as a party to the employment contract that caused damage to the other party, is also obliged to compensate it in accordance with the Labor Code of the Russian Federation, and he must do this in full.

The employer's financial liability to the employee is regulated by Ch. 38 of the Labor Code of the Russian Federation. In accordance with it, the onset of financial liability of the employer is possible in the following cases.

1. Compensation to an employee for material damage caused as a result of illegal deprivation of his opportunity to work.

Responsibility arises in the amount of the employee’s average earnings for the entire period of his illegal removal from work (in violation of Article 76 of the Labor Code of the Russian Federation), as a result of an illegal transfer (in violation of Articles 72-74 of the Labor Code of the Russian Federation), due to illegal dismissal (in violation of the grounds of Art. 77-84 of the Labor Code of the Russian Federation and the procedure established by law), the employer’s refusal to execute or untimely execution of the decision of the labor dispute resolution body or the state legal labor inspector to reinstate the employee to his previous job (in violation of Articles 389, 396, 357 of the Labor Code of the Russian Federation), as well as in the event of a delay in the issuance of a work book (in violation of Article 62 of the Labor Code of the Russian Federation) or the entry into the work book of an incorrect or non-compliant formulation of the reason for the dismissal of the employee, which prevents employment.

2. Compensation for damage caused to employee property.

Damage caused by the employer to the employee’s property is compensated on the basis of Art. 235 Labor Code of the Russian Federation. The grounds for bringing an employer to financial liability under this article include: damage to clothing during the performance of work duties; loss of items from the wardrobe or in places designated for storage; loss or damage to other personal property that is used in the course of work with the consent or knowledge of the employer. Damage is compensated in full. If the employee agrees, damages may be compensated in kind. The employer is obliged to consider the employee’s application for compensation for damage and make a decision within ten days. If the employee disagrees with the employer's decision, the employee has the right to go to court.

3. Compensation for moral damage caused to an employee by unlawful actions (or inaction) of the employer.

The employer is obliged to compensate in monetary form for moral damage (Article 237 of the Labor Code of the Russian Federation) caused to the employee by unlawful actions (for example, in the case of an illegal transfer, illegal dismissal, in the case of discrimination in the field of labor). Moral harm is physical and moral suffering caused by actions that violate the personal property rights of a citizen or encroach on other intangible benefits belonging to him. The amount of moral damage must be determined by the parties to the employment contract. If the employer refuses to compensate for moral damage voluntarily, the employee has the right to go to court. The presence or absence of property damage does not affect the employee’s right to file a claim for compensation for moral damage.

4. Compensation for damage in case of violation of the established deadline for payment of wages and other payments due to the employee.

In Art. 236 established the rules for the employer’s financial liability to the employee for late payment of wages. In this case, the employer is obliged to pay all amounts of money due to the employee (wages, vacation pay, dismissal payments) with the payment of interest (monetary compensation) in the amount of not less than one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force at that time for amounts not paid on time for each day of delay, starting from the next day after the due date for payment up to and including the day of actual settlement. The amount of compensation may be increased by collective agreement or employment agreement.

The presence or absence of the employer’s fault in the delay in wages does not matter.

The accrual of interest in connection with late payment of wages does not exclude the employee’s right to index the amounts of delayed wages due to their depreciation due to inflation processes, since such indexation is not an independent measure of the employer’s responsibility, but a technical mechanism for restoring the purchasing power of money not received by the employee on time .

Previously, the employer also provided for financial liability for causing harm to an employee through injury, occupational disease or other damage to health associated with the performance of work duties. Now this type of responsibility has been transferred to the level of compulsory social insurance of workers, in accordance with the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases,” and these relations relate to another institution labor law (compulsory social insurance of workers), and compensation for harm to life and health itself falls within the realm of social security law.

Grounds and conditions for the onset of financial liability of employees

The employee’s financial liability is expressed in his obligation to compensate for damage caused to the employer by illegal, guilty actions or inaction in the process of work.

To bring an employee to financial liability, it is necessary to have the general conditions of liability discussed in the first paragraph.

Speaking about financial liability, of course, one should take into account the provisions of such an act of official interpretation as the resolution of the Plenum of the Supreme Court of the Russian Federation dated November 16, 2006 No. 52 “On the application by courts of legislation regulating the financial liability of employees for damage caused to the employer.”

An employee can be held financially liable not for any guilty, illegal action or inaction, but only for that which results in property damage to the employer.

The employee’s financial liability arises regardless of the fact that the employee is brought to disciplinary, administrative or criminal liability.

As a result of bringing an employee to financial responsibility, unfavorable moral and property consequences occur.

Article 238 of the Labor Code of the Russian Federation provides for the employee’s obligation to compensate the employer for direct actual damage caused to him.

Direct actual damage is understood as a real decrease or deterioration in the condition of the employer’s available property (including the 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 incur costs for the acquisition or restoration of property or to make unnecessary payments. We are talking about the employer’s property that belongs to him as property (Article 209 of the Civil Code of the Russian Federation) or is legally owned by him: the right of economic management (Article 294 of the Civil Code of the Russian Federation), operational management (Article 296 of the Civil Code of the Russian Federation), under lease agreements (Article 606 of the Civil Code of the Russian Federation), storage (Article 886 of the Civil Code of the Russian Federation), etc.

An example of the cost of acquiring or restoring property is the purchase or repair of lost or damaged property.

Excessive payments may be penalties paid by the employer for failure to fulfill or improper performance of duties (for example, a fine for a violation of consumer rights that occurred through the fault of the employee) That is, in essence, there is a transfer of responsibility from the employer, who is obliged to pay the sanctions, to the employee, guilty of imposing such sanctions. You just need to remember that fines and penalties applied as a way to ensure the fulfillment of obligations - penalties, as a general rule (unless otherwise provided for in a civil contract), are of an offset nature, which means they are intended to offset the damage caused. But in order for the paid fines and penalties to be assessed as the employer’s costs aimed at compensating damage to third parties due to the employee’s fault, it is necessary to have a judicial recognition of their offset nature and to establish the employer’s obligation to compensate the counterparty for damage under a civil contract in an amount not less than than the penalty paid, as well as the causal connection between the employee’s action or inaction and the resulting obligation to pay the penalty. Otherwise, the employer's civil liability, in the amount of amounts paid, cannot be recovered from the employee whose violations led to this employer's liability.

A similar situation of transfer of responsibility may be associated with wages paid by the employer to the employee during the illegal deprivation of his opportunity to work, based on the decision of the body considering labor disputes. This may also include amounts paid to the employee for delayed wages, and compensation for moral damage caused to him that occurred as a result of illegal actions and orders of the manager. Again, payments are made by the employer, but in a regressive manner redirects them to the manager responsible for the additional costs.

Financial liability in the amount of direct actual damage is borne by all employees, i.e. persons in labor relations with employers, regardless of their organizational and legal form, as well as after dismissal for damage caused by them during the period of work. The dismissal of an employee does not mean that he has ceased to be subject to financial liability.

In Art. 239 of the Labor Code provides for circumstances that exclude the financial liability of an employee.

The Labor Code includes the following circumstances that exclude the financial liability of an employee:

• force majeure;
• normal business risk;
• extreme necessity or necessary defense;
• failure by the employer to fulfill obligations to ensure proper conditions for storing property entrusted to the employee.

Current legislation has established that, as a general rule, an employee is liable for damage caused to the employer in the amount of his average earnings. The amount of this earnings is determined upon discovery of the damage. Calculation of average earnings is carried out according to the rules of Art. 139 Labor Code of the Russian Federation.

Employees bear financial liability in the amount of their average monthly salary if there are no grounds for imposing liability on them in full.

Full financial liability can be assigned to an employee only in cases directly provided for by law or on the basis of an agreement on financial liability signed in cases provided for by law.

Minors can be brought to full financial responsibility only in certain cases, these are:

• if the damage to the employer’s property was caused by them intentionally;
• if the damage was caused while under narcotic, toxic or alcoholic intoxication;
• if the damage was caused as a result of a crime or administrative offense committed by a minor.

An agreement on financial liability is not concluded with minor employees.

In all other cases, minors bear financial liability in an amount not exceeding their average earnings.

For adult workers, the Labor Code of the Russian Federation defines in Art. 243 is an exhaustive list of cases of full financial responsibility of an employee, regardless of whether he signed an agreement on full financial responsibility or not.

The employee becomes fully financially liable in the following cases.

1. If, in accordance with the Labor Code or other federal law, the employee is assigned full financial responsibility.

So, in full in accordance with Art. 277 of the Labor Code of the Russian Federation, the head of the organization bears financial responsibility.

In accordance with Art. 68 of the Federal Law of 07.07.2003 No. 126-FZ “On Communications” 1 employees of telecom operators are financially liable to their employers for the loss or delay in delivery of all types of postal and telegraph items, damage to the attachments of postal items that occurred through their fault during the execution of their official duties, in the amount of the declared value (i.e. in full), unless another measure of liability is provided for by the relevant federal law.

2. Lack of valuables entrusted to the employee on the basis of a special written agreement or received by him under a one-time document.

Written agreements on full individual or collective (team) financial liability, i.e. on compensation to the employer for damage caused in full for the shortage of property entrusted to employees, are concluded with employees who have reached the age of eighteen and directly service or use monetary, commodity valuables or other property (Articles 244, 245 of the Labor Code of the Russian Federation). The list of positions and works filled or performed by employees with whom the employer can enter into written agreements on full individual financial responsibility for shortages of entrusted property was approved by Decree of the Ministry of Labor and Social Development of the Russian Federation dated December 31, 2002 No. 85. The same resolution approved standard forms of agreements on full liability.

The employee bears full financial responsibility for the shortage of material assets received by him under a one-time power of attorney or other one-time documents. Of course, receiving material assets without the employee’s consent is impossible; in addition, before issuing an employee a one-time power of attorney or other similar document, the administration must familiarize him with the rules for accepting and storing material assets, as well as create all the necessary conditions to ensure that the employee completes the task without prejudice to received or entrusted material assets.

For the application of liability for shortages, the form of fault is not essential. The very fact that the employee does not have the values ​​entrusted to him is important. In this case, the shortage must be realistically established and recorded with appropriate documents.

3. Intentional causing of damage.

In this case, the direction of intent matters. When performing these actions, the employee must be aware of their illegality, foresee the possibility or inevitability of property damage, as well as desire the occurrence of such consequences or consciously allow the possibility of their occurrence or be indifferent to them. Such actions by an employee may entail not only full financial liability, but also the dismissal of management employees in accordance with clause 10 of Art. 81 Labor Code of the Russian Federation.

4. Causing damage while under the influence of alcohol, drugs or toxic substances.

Such a condition refers to aggravating circumstances of the employee in accordance with criminal and administrative legislation. Full financial liability in the event of damage caused while intoxicated occurs regardless of whether the employee had the intent to cause damage or whether the damage was caused by negligence. This is due to the fact that the very fact of appearing at work in a state of intoxication is a gross violation of labor discipline. The fact that the employee is in a state of alcoholic, toxic or drug intoxication must be established. It is advisable to send the employee for drug testing. If this is impossible for some reason, then it is necessary to draw up an act in which all the signs of relevant intoxication are described in detail.

5. Causing damage as a result of criminal actions of an employee.

The fact of causing damage and the guilt of the person who caused the damage must be established by a court verdict. Therefore, it cannot be a basis for bringing an employee to full financial liability, for example, the initiation of a criminal case against him, or the conduct of investigative actions in this case, or the removal of the employee from work, etc.

An employee who was acquitted for lack of corpus delicti or the case was terminated on this basis at the preliminary investigation stage cannot be brought to full financial liability.

Considering that the presence of a court conviction is a prerequisite for the possible bringing of an employee to full financial liability under clause 5 of Part 1 of Art. 243 of the Labor Code of the Russian Federation, the termination of a criminal case at the stage of preliminary investigation or in court, including on non-rehabilitative grounds (in particular, due to the expiration of the statute of limitations for criminal prosecution, as a result of an amnesty act), or an acquittal by the court cannot serve as a basis for bringing a person to full financial responsibility.

If a guilty verdict was passed against an employee, but as a result of the amnesty act he was fully or partially released from punishment, such employee may be held fully liable for damage caused to the employer on the basis of clause 5, part 1, art. 243 of the Labor Code of the Russian Federation, since there is a court verdict that has entered into legal force, which established the criminal nature of his actions.

6. Causing damage as a result of an administrative violation, if established by the relevant government body.

An administrative offense (offense) is an unlawful, guilty action (inaction), for which administrative liability is provided for in accordance with the Code of the Russian Federation on Administrative Offenses or the laws of the constituent entities of the Russian Federation on administrative offenses. The list of bodies authorized to consider cases of administrative offenses is determined by the Code of the Russian Federation on Administrative Offenses or the laws of the constituent entities of the Russian Federation on administrative offenses. Taking this into account, an employee may be brought to full financial liability if, based on the results of consideration of a case of an administrative offense, a judge, body, or official authorized to consider cases of administrative offenses issued a decision imposing an administrative penalty, since in this case the fact that the person committed an administrative offense offense has been established.

If an employee was released from administrative liability for committing an administrative offense due to its insignificance, about which, based on the results of the consideration of the administrative offense case, a decision was made to terminate the administrative offense proceedings, and the employee was given an oral reprimand, such employee may also be subject to be imposed financial liability in the full amount of the damage caused, since if the administrative offense is insignificant, the fact of its commission is established, and all the signs of the offense are identified and the person is released only from administrative punishment.

Since the expiration of the statute of limitations for bringing to administrative responsibility or the issuance of an amnesty act, if such an act eliminates the application of administrative punishment, are an unconditional basis excluding proceedings in a case of an administrative offense (clauses 4, 6 of Article 24.5 of the Code of the Russian Federation on Administrative Offences), in these situations, the employee cannot be brought to full financial liability under clause 6, part 1 of the Code. 243 of the Labor Code of the Russian Federation, however, this does not exclude the employer’s right to demand full compensation for damages from this employee on other grounds.

7. Causing damage by disclosing information constituting a secret protected by law.

The obligation to keep official and commercial secrets rests with the employee if this is provided for in the employment contract. Information constitutes an official or commercial secret in the case when the information has actual or potential commercial value due to its unknownness 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. The list of information that cannot constitute a trade secret is established by Decree of the Government of the RSFSR dated December 5, 1991 No. 35 “On the list of information that cannot constitute a trade secret.”

In accordance with this resolution, a commercial secret of an enterprise and an entrepreneur cannot be:

• constituent documents (decision to create an enterprise or founders’ agreement) and the Charter;
• documents giving the right to engage in entrepreneurial activity (documents confirming the fact of making entries about legal entities in the Unified State Register
• legal entities, certificates of state registration of individual entrepreneurs, licenses, patents);
• information on established forms of reporting on financial and economic activities and other information necessary to verify the correctness of calculation and payment of taxes and other obligatory payments to the state budget system;
• and other information established by law.

At an enterprise, the list of information that constitutes a secret protected by law must be determined by an order for the enterprise, which must be brought to the attention of the employee against signature. The absence in the employment contract of an employee’s obligation not to disclose legally protected secrets and failure to comply with the previously listed requirements will make it impossible to bring the employee to full financial liability on this basis.

In addition, state secrets, personal data and other confidential information are also protected by law.

It should be emphasized that in all cases of bringing an employee to full financial liability, we can only talk about compensation for direct actual damage, since recovery from an employee (including the manager, his deputy, the chief accountant of the organization) of lost income (lost profits) is not covered by labor legislation provides. And the disclosure of trade secrets is more often associated with a decrease in the likelihood of making a profit due to the fact that this information may become known to competitors.

8. If the damage was caused not while the employee was performing his official duties.

Full financial liability occurs in this case, regardless of when such damage is caused: during working hours, after its end or before the start of work. When determining the amount of material damage caused by workers and employees by unauthorized use for personal purposes of technical means during non-working hours, belonging to enterprises, institutions, organizations with which they have labor relations, it must be assumed that such damage as caused not in the course of work labor (official) duties may be subject to compensation using civil law. In these cases, the damage is compensated in full, including income not received by the enterprise, institution, or organization from the use of technical means. This may be due to the fact that when the employee is not performing his job duties, there is no employment relationship with the employer and the damage is of a civil nature, and the taking of property is comparable to the theft of a vehicle without the intent of theft. But other circumstances, for example, the opportunity for an employee to use the employer’s property for personal purposes during working hours, are also considered as causing damage not in the performance of duties, but since the damage is caused by the employee during working hours, liability must arise according to the rules of labor legislation, i.e. . excluding lost income.

According to Art. 243 of the Labor Code of the Russian Federation, financial 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 chief accountant. This is quite justified, since management employees are vested with great powers and manage the material resources of the organization. They must bear higher responsibility, including financial responsibility. In accordance with Art. 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.

Financial liability for damage caused to the employer
(organization, enterprise, institution and individual entrepreneur), can be carried by any employee - both an ordinary employee and a manager. The fundamental legislative act defining the employee’s obligation to compensate for damage caused to the employer is the Labor Code of the Russian Federation, which in Chapter. 39 “Financial liability of the employee” establishes what kind of damage is subject to compensation and under what conditions the employee is obliged to compensate for this damage. In addition, the Labor Code of the Russian Federation defines the limits and procedure for collecting damages, provides guarantees when imposing financial liability on an employee, as well as the employer’s right to refuse to collect damages. Knowledge of the provisions of the Labor Code of the Russian Federation will allow heads of organizations and individual entrepreneurs to correctly determine cases of application of one or another type of financial liability, its limits, as well as the guilt of the specific employee (workers) on whom it is assigned.

According to Part 1 of Art. 238 of the Labor Code of the Russian Federation, the employee is obliged to compensate for direct actual damage that he caused to the employer.

Financial liability for damage caused to the employer is assigned to the employee only if the damage was caused by his guilt. Only those employees with whom a written agreement has been concluded will receive full compensation for damages. Responsibility for damage caused is not removed from the employee even after the termination of the employment relationship, if the damage was caused during the validity of the employment contract. Financial liability implies the withholding of funds from the employee to compensate for the material damage caused by him in the manner and amount established by the Labor Code of the Russian Federation. When determining the amount of damage, only direct actual damage is taken into account and lost income that the employer could have received, but did not receive as a result of the employee’s unlawful actions, is not taken into account, i.e. lost profit. Direct actual damage is understood as a real reduction (deterioration) of the employer’s available property (including property of third parties located by the employer, if the employer is responsible for the safety of this property), as well as the need for the employer to incur costs for the restoration or acquisition of property.

The amount of damage is calculated based on market prices prevailing in the area on the day the damage occurred. But it cannot be lower than the residual value of the lost or damaged property according to accounting data. When determining damage, actual losses within the established norms of natural loss are not taken into account.

Material damage is not recovered from the employee if it arose as a result of force majeure - an emergency and unpreventable event, the elimination of a danger threatening the person, as a result of necessary defense. Financial liability also does not arise if the employer himself fails to fulfill his obligations to ensure proper conditions for storing property entrusted to the employee (Article 239 of the Labor Code of the Russian Federation). Thus, labor legislation directly provides that an employee may be considered guilty
in causing damage if his actions were committed intentionally or through negligence, i.e. illegal. Particular attention should be paid to the provisions of Art. 240 of the Labor Code of the Russian Federation, which provides for the right of the employer, at its own discretion, to decide the issue of holding an employee financially liable: to recover from him the cost of damage or to completely or partially refuse to recover from the guilty employee the damage caused by him.
If the employer decides to recover from the employee the damage caused by him, then compensation is made in the amount of two types of liability provided for by labor legislation - limited and full (Articles 241, 242 of the Labor Code of the Russian Federation).

At limited liability damage is compensated in an amount not exceeding the employee’s average monthly earnings. That is, the smaller of the two amounts is chosen: if the damage is less than the salary, it will be compensated in full. If the salary is less than the damage, an amount equal to the salary is recovered, i.e. Some of the damage will not be reimbursed. And this is a general rule. Full financial liability is an exception and is possible only for those employees who directly serve or use monetary, commodity valuables or other property. At full financial responsibility damages are compensated without any restrictions, but this type of liability may apply only in cases provided for in Art. 243 Labor Code of the Russian Federation:

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

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

3) intentional infliction of damage;

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

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

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

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

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

Persons under 18 years of age may bear full financial liability only for intentionally causing damage while under the influence of alcohol, drugs or toxic substances, as well as for damage caused as a result of a crime or administrative offense (for example, in the case of criminal prosecution for theft).

When hiring employees for certain positions or work related to the servicing of monetary and commodity assets, heads of organizations (individual entrepreneurs) must conclude agreements with them on full individual or collective (team) financial responsibility (Part 1 of Article 244 of the Labor Code of the Russian Federation). If financial liability is established by federal law, then in this case it is not necessary to conclude an agreement on full financial liability.

Resolution of the Ministry of Labor and Social Development of the Russian Federation dated December 31, 2002 No. 85 approved the Lists of positions and work filled or performed by employees with whom the employer can enter into written agreements on full individual or collective (team) financial responsibility (hereinafter referred to as the Lists), as well as Standard forms of agreements on full liability1. Employers should be guided by the Lists when concluding agreements on full financial responsibility, both individual and collective. Collective (team) full financial liability for causing damage to the employer is provided for in Art. 245 Labor Code of the Russian Federation. Agreements can be concluded in organizations of any legal form and form of ownership. Agreements on full financial liability can be concluded with employees specified in the Lists, subject to the following conditions:

– the employee reaches 18 years of age;

– direct transfer of monetary, commodity valuables or other property for storage, processing, sale (release), transportation or use in the production process, i.e. for maintenance or use.

The lists of positions and work replaced or performed by employees with whom the employer can enter into written agreements on full financial responsibility for shortages of entrusted property are not subject to broad interpretation. When combining professions (positions), an agreement can be concluded with the employee if the main or combined profession (position) is provided for in the Lists. An agreement on full financial liability concluded with an employee whose position (job) is not in the Lists has no legal force.

An employee who has entered into an agreement on full financial liability with a private entrepreneur bears full responsibility for ensuring the safety of those valuables that he personally received according to an invoice or other accounting document, despite the fact that in some cases other persons have access to these values ​​(for example , auxiliary workers).

An agreement on full financial liability is concluded with an employee on the basis of an employment contract and an order in a standard form2, approved by Decree of the Ministry of Labor and Social Development of the Russian Federation of December 31, 2002 No. 85. It specifies the responsibilities of the employee and the employer to ensure the safety of valuables. Failure by the employer to fulfill obligations to provide adequate conditions for storing property entrusted to the employee is the basis for releasing the employee from financial liability, and in appropriate cases, for imposing the obligation to compensate for damage on the guilty manager, his deputy or chief accountant.

The agreement between the manager and the employee is drawn up and signed by the parties in two copies, one of which is kept by the administration, the second by the employee. A prerequisite for the validity of the contract is the date of its conclusion, since from that moment the contract comes into force, and the employee becomes responsible for the failure to preserve the valuables entrusted to him. The employee is not responsible for any shortages that occur before the transfer of valuables. If there is no date for concluding the contract, the latter is considered invalid.

The validity of the concluded agreement on full financial liability extends to the entire time of work with the material assets entrusted to the employee. A financially responsible employee, in accordance with the contract, must promptly report all circumstances that threaten the safety of the property entrusted to him, keep records, draw up and submit to the accounting department commodity-monetary and other reports on the balances and movement of the property entrusted to him (commodity reports). At enterprises where commodity reports are not maintained, transactions of the movement of valuables are recorded in the accounting registers according to primary documents submitted by financially responsible persons.

The financially responsible person must participate in the inventory of the valuables entrusted to him, and the administration of the employer company is obliged to create conditions for the employee to work normally and ensure the complete safety of the valuables entrusted to him, to acquaint him with the current legislation on financial liability, as well as other regulations on the procedure for storage, reception , processing, sale, release, transportation and other operations with valuables.

The employee does not bear financial liability if damage from shortage or damage to valuables was not his fault. This condition must be specified in the contract. In addition, this agreement provides for full financial liability only for shortages and damage to valuables. In all other cases, damage is compensated in accordance with the provisions of the Labor Code of the Russian Federation on limited liability.

In practice, it sometimes happens that as a result of the conscious or unconscious actions of an employee, material damage is caused to the enterprise. In such cases, the employer has the right to bring the employee to financial and disciplinary liability in accordance with the standards established by labor legislation. An employee may be subject to compensation for material damage on different conditions and within different limits, but only if his guilt in the incident is proven. It should be borne in mind that in such cases, lost profits are not taken into account and are not subject to compensation.

What types of financial liability does the Labor Code establish?

When it comes to full financial liability, the employee will be obliged to compensate the employer for the damage caused in full. When calculating the actual amount of damage, the market value of lost or damaged property is taken into account.

note: The principle of full financial responsibility is applied selectively and not to every guilty employee. It is possible to demand from an employee compensation in full for the amount of damage only if an agreement on full financial liability was concluded with him and if the employee’s position is mentioned in the list approved by Article 243 of the Labor Code of the Russian Federation.

Limited financial liability occurs in all other cases. Its maximum amount cannot exceed the average monthly earnings, in accordance with Article 241 of the Labor Code of the Russian Federation. The employer has the right to withhold the amount of damage caused by the employee from his salary, but the withholding must be made over several months and not at once.

note: In accordance with part one of Article 138 of the Labor Code of the Russian Federation, the amount withheld for payment of material damage cannot exceed 20% of the salary, but in some cases this share can be increased to 50%. In this case, deductions are made monthly until the amount of damage is paid in full.

But what to do in the case when an employee who has not yet paid the amount of damage caused through his fault, because, in accordance with labor legislation, the employer does not have the right to withhold him. In such cases, the employee must write a receipt stating that he undertakes to pay the material damage in full. This receipt will be a guarantee of compensation for damages. It is only necessary that it be compiled correctly, although it is written in simple written form. It must indicate in as much detail as possible all the necessary information and details so that its text can be interpreted unambiguously in the event of a trial. Going to court is inevitable if after some time it becomes clear that the employee is not going to fulfill the agreed obligations voluntarily. Compensation will be collected from him by the court on the basis of this receipt, in accordance with Part 4 of Article 248 of the Labor Code of the Russian Federation.

In what cases does full financial responsibility occur?

The law strictly stipulates the cases and the presence of certain circumstances in which an employee guilty of causing material damage to the employer will have to compensate it in full. These cases are listed in Article 243 of the Labor Code of the Russian Federation, and are presented in the figure:

Cases of full financial responsibility of the employee

In other cases, we can only talk about limited financial liability. If the employer, for cases not covered by Article 243 of the Labor Code of the Russian Federation, establishes full financial liability by local regulations, this will be considered a violation of current legislation.

Agreement on employee liability

The employee's financial responsibility must be documented. Agreement on full financial liability can be concluded both with an employee who has already worked at the enterprise for a long time, and with one who is just getting a job. Full financial responsibility can be assigned to an employee only under a bilateral agreement and only on condition that this agreement complies with the established norms of labor legislation.

When concluding such an agreement, it should be taken into account that full financial responsibility, as well as for those whose position is not mentioned in the List of positions and works replaced or performed by employees, with whom the employer can enter into written agreements on full individual financial responsibility for the shortage of entrusted property, approved Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85 (hereinafter referred to as the List). In this document you can also familiarize yourself with the standard form of an agreement on full liability.

The list of positions with which an agreement on full financial liability can be concluded includes, in particular, the following positions: cashier, forwarder, store administrator, warehouse manager, head of a pharmacy or pharmaceutical organization or enterprise, employee receiving and paying out sums of money and etc. For those positions and types of work that are not included in this List, full financial liability cannot be established, except in cases stipulated by Article 243 of the Labor Code of the Russian Federation.

The list of positions is not subject to broad interpretation, therefore, if the employer plans to enter into an agreement with the employee on full financial responsibility, then the name of the employee’s position must exactly correspond to the name specified in the List. If an employee works part-time, an agreement on full financial responsibility can be concluded with him only if his main position appears in the List.

EXAMPLE

As an example, let us cite a case considered by the Rostov Regional Court (ruling dated May 14, 2015 in case No. 33-6963/2015). An agreement on full financial responsibility was concluded with an employee working as a delivery driver. One day, when he was delivering goods to a store, his car broke down. It was subsequently determined that the car's engine malfunctioned due to the fact that lubricants were not replaced in a timely manner and the coolant was not refilled. This happened due to the fault of an employee whose job duties included car maintenance. Based on the agreement concluded with the employee on full financial responsibility, the employer decided to recover the full cost of car repairs from the employee.

Considering the case, the court found that in this case the employee combined two positions: driver and forwarder. Each of these positions involves different working conditions and varying degrees of responsibility. At the same time, the position of the forwarder is indicated in the List, but the position of the driver is not in it.

Therefore, the agreement on full financial liability applies only to the labor function of the freight forwarder, performed by the employee simultaneously with the labor function of the driver. This liability applies to cases of material damage related to the duties of the forwarder - only to the goods that he accompanies and to which the technical serviceability of the vehicle has nothing to do. The car itself is operated by the driver for the purpose of performing a labor function, therefore it cannot be the subject of a liability agreement.

The responsibilities of an employee who has entered into such an agreement include not only ensuring the accounting and safety of property, but also promptly notifying employers of all cases that threaten its safety. A financially responsible employee is obliged to maintain reports on the balances and movement of material assets and promptly submit them to the accounting department of the enterprise. If the organization does not maintain commodity reporting, then all transactions involving the movement of valuables are recorded in the accounting registers according to the primary documentation submitted by the financial officer. He must also take part in inventory activities, providing the inspectors with all necessary accounting documents upon request.

In some cases, when employees jointly perform certain types of work, including storage, processing, sale, transportation, and release of material assets, it is not possible to differentiate the responsibilities of each of them. In such situations, collective (team) financial liability may be introduced.

The procedure for bringing an employee to financial liability

There are cases when, despite the obviousness of an employee’s guilt in damage or loss of material assets, it is not possible to hold him accountable. This can only be done when the employer can prove and confirm with relevant documents:

fact of causing material damage;

the fact that material damage was caused as a result of a guilty action or inaction of a financially responsible employee;

a cause-and-effect relationship between the employee’s action or inaction and the damage caused.

In addition, the employer must determine the amount of damage in order to make a claim against the employee. But if calculating damages, as a rule, does not cause any particular difficulties, then finding convincing evidence of the employee’s guilt is quite a difficult matter. In some cases, a special commission is created to investigate what happened, which has to interview the culprit and witnesses.

An employee suspected of causing material damage is obliged to explain to the employer what happened in writing, as established by Part 2 of Article 247 of the Labor Code of the Russian Federation. In accordance with Part 1 of Article 193 of the Labor Code of the Russian Federation, the employee must submit his explanations within two days; if this does not happen or the employee refuses to give explanations, this fact must be reflected in the relevant act.

note: A decision on compensation for damage by a specific employee can only be made based on the results of an internal investigation ( )

Based on the results of the commission’s work, certain conclusions will be drawn, with which the employee has the right to disagree. He can appeal the decision of the commission in court, involving as an expert any specialist whom he considers to have the experience and knowledge necessary for an objective consideration of the case. If the court finds the employee’s guilt proven, he will have to compensate for the material damage caused to the employer in the form of full or partial financial liability.

An employee is considered innocent of causing material damage if this damage is caused by force majeure, normal economic risk, extreme necessity or necessary defense. The employee will be found not guilty by the court of causing material damage even if the employer is proven guilty of failure to fulfill obligations to ensure proper storage conditions for material assets entrusted to the employee.

Is it possible to recover material damage from an employee and impose a disciplinary sanction on him?

The employer has the right to reprimand the employee who is guilty of material damage and who compensates for it. These sanctions refer to two different types of liability: disciplinary and material. They are used for different purposes: material - to compensate for damage, disciplinary - to force an employee to comply with labor discipline.

Labor legislation prohibits punishing an employee twice for the same offense by imposing two disciplinary sanctions on him at the same time. But there are no restrictions in the law on the simultaneous application of material and disciplinary sanctions (). Therefore, any disciplinary sanction, including a reprimand, may be imposed on an employee guilty of causing material damage.

Financial liability of a part-time employee

When hiring an external part-time worker for a financially responsible position, the employer routinely draws up an agreement on full individual financial responsibility, even if a similar agreement has been concluded with him at another place of work. Current legislation does not contain a prohibition on concluding a financial responsibility agreement with a part-time worker for each place of work if the following conditions are fully met:

• the employee is already 18 years old;
• positions in which a financially responsible employee works are included in;
• the work performed by a part-time worker is directly related to the maintenance or use of goods, funds and other property owned by the enterprise.

, read in the magazine “Personnel Affairs”

Is it possible to provide for the financial liability of an employee when concluding a civil contract?

When concluding a civil contract for the provision of services with an individual, an organization can include in the document a condition regarding such liability. It must be remembered that this concept in civil law is somewhat different from what is established by labor law. By prescribing a clause on the financial responsibility of the contractor for improper performance of obligations under the contract, it is possible to provide for a penalty or a fine.

Causing damage to the customer's property by the contractor is compensated in full (Article 15), so it makes no sense to conclude a separate agreement providing for financial liability. Moreover, the execution of such an agreement indicates a desire to document the financial responsibility of the employee (and not the contractor), which can lead to the recognition of a civil law contract as an employment one.

Financial liability of a part-time employee When hiring an external part-time worker for a financially responsible position, the employer routinely draws up an agreement on full individual financial responsibility, even if a similar agreement has been concluded with him at another place of work. Current legislation does not contain a prohibition on concluding a financial liability agreement with a part-time worker for each place of work if the following conditions are fully met: the employee is already 18 years old; positions in which a financially responsible employee works are included in the List; the work performed by a part-time worker is directly related to the maintenance or use of goods, funds and other property owned by the enterprise. The head of the organization is to blame for the material damage. Who should initiate an audit, read in the magazine “Personnel Affairs” Is it possible to provide for the financial liability of an employee when concluding a civil contract? When concluding a civil contract for the provision of services with an individual, an organization can include in the document a condition regarding such liability. It must be remembered that this concept in civil law is somewhat different from what is established by labor law. By prescribing a clause on the financial responsibility of the contractor for improper performance of obligations under the contract, it is possible to provide for a penalty or a fine. Causing damage to the customer's property by the contractor is compensated in full (Article 15, 1064 of the Civil Code of the Russian Federation), so it makes no sense to conclude a separate agreement providing for financial liability. Moreover, the execution of such an agreement indicates a desire to document the financial responsibility of the employee (and not the contractor), which can lead to the recognition of a civil law contract as an employment one.