Types of employee financial liability do not include

Questions financial liability Section XI is devoted to the parties to an employment contract in the Labor Code of the Russian Federation. We will tell you about the types of financial liability of employees and the conditions for its occurrence in our consultation.

The concept and types of financial liability in labor law

Liability is the obligation to compensate for damage caused.

What types of financial liability are provided for by labor legislation? There are several types of financial liability of the parties to an employment contract.

Firstly, financial liability varies according to the persons who caused damage to the other party:

employer's financial liability;
employee financial responsibility.

Both parties are obliged to compensate for the damage caused in accordance with the Labor Code of the Russian Federation and other federal laws (Part 1 of Article 232 of the Labor Code of the Russian Federation).

It is important to take into account that the employer’s financial responsibility to the employee, as provided for in the employment contract or other agreements, cannot be lower, and the employee’s to the employer, cannot be higher than that provided for by the Labor Code of the Russian Federation or other federal laws (Part 2 of Article 232 of the Labor Code of the Russian Federation).

Termination of an employment contract does not relieve a party of the obligation to compensate for the damage existing at the time of termination caused to the other party to the employment contract (Part 3 of Article 232 of the Labor Code of the Russian Federation).

Secondly, financial liability may vary depending on the reasons for its occurrence. Here are some types of employer liability. So, for example, the employer’s financial liability may arise as a result of:

illegal deprivation of an employee’s opportunity to work (Article 234 of the Labor Code of the Russian Federation);
causing damage to the employee’s property (Article 235 of the Labor Code of the Russian Federation);
delays in payment of wages and other amounts due to the employee (Article 236 of the Labor Code of the Russian Federation);
causing moral harm (Article 237 of the Labor Code of the Russian Federation).

Thirdly, financial liability can be full or limited.

As a general rule, for damage caused to the employer, the employee bears financial liability within the limits of his average monthly earnings (Article 241 of the Labor Code of the Russian Federation). But in some cases, direct actual damage must be compensated in full.

At the same time, when it comes to full compensation for damage, there are such types of financial liability of the employee to the employer as:

full individual financial responsibility;
full collective (team) financial responsibility.

This list characterizes the types and limits of the employee’s financial liability to the employer.

Full financial responsibility of the employee

Full financial responsibility of employees cannot always be established. The Labor Code of the Russian Federation states that the full amount of damage caused is compensated by the employee in the following cases (Article 243 of the Labor Code of the Russian Federation):

causing damage during the performance of an employee labor responsibilities when full financial liability for such employees is provided for by the Labor Code of the Russian Federation and other federal laws;
in the event of a shortage of valuables entrusted to the employee on the basis of a written agreement on full financial responsibility or received by him under a one-time document;
in case of intentional damage;
causing damage while under the influence of alcohol, drugs or other toxic substances;
when the damage was caused as a result of the employee’s criminal actions established by a court verdict;
if the damage was caused as a result of an administrative violation, which is established by the relevant government agency;
upon disclosure of information constituting a secret protected by law (state, official, commercial or other);
in case of damage caused while the employee was not performing his job duties.

Liability for the full amount of damage caused to the employer can be established employment contract in relation to the deputy head of the organization and the chief accountant.

It must be borne in mind that written agreements for full compensation by the employee of the shortage of valuables entrusted to him may not be concluded with all employees. Agreements on full individual or collective (team) financial liability can be concluded only with employees who have reached the age of 18 and directly service or use cash, commodity values or other property. At the same time, the lists of jobs and categories of workers with whom these contracts can be concluded must be provided for by Resolution of the Ministry of Labor dated December 31, 2002 No. 85 (it names, in particular, cashiers, warehouse managers, and pharmacists).

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 Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation, regulatory legal acts of local government bodies, constituent documents organizations.

(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 offense.

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

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

(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 these agreements 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 special order determining the amount of damage to be compensated caused to the 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 case of dismissal without good reasons Before the expiration of the period stipulated by the employment contract or training agreement 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 Labor Code of the Russian Federation provides for 2 main types of such liability: limited and full. With limited liability, the employee compensates for the damage caused by him in full, but not more than his average monthly earnings (Article 241 of the Labor Code of the Russian Federation).

This means that if the amount of damage caused in monetary terms is less than or equal to the employee’s average monthly earnings on the day the damage was caused, then the damage must be compensated in full. If the cost of the damage is more than the average monthly earnings, then an amount equal to the average monthly earnings is collected from the employee, and the rest of the damage is written off as a loss.

The amount of average monthly earnings is determined based on the actually accrued wages and actual time worked for the 12 months preceding the day the damage was caused (see 133 of the Labor Code of the Russian Federation).

Limiting financial liability to average monthly earnings (or another limit) should not be confused with limiting the amount of deductions for each payment of wages (Article 138 of the Labor Code of the Russian Federation). If, for example, 2,000 rubles are recovered from an employee by order of the employer or by court decision (Article 248 of the Labor Code of the Russian Federation) in compensation for damages (at such an average monthly salary), then this amount is withheld in installments in compliance with Art. 138 Labor Code of the Russian Federation.

Limited financial liability within the limits of average monthly earnings is general rule. Employees bear such liability in all cases of property damage caused to the employer, with the exception of those for which special rules provide for a different type (a different limit or full financial liability).

The employee’s full financial liability consists of his obligation to compensate for the damage caused in full. Such responsibility can be assigned to the employee only in cases provided for in the Labor Code of the Russian Federation or other federal laws (Article 242 of the Labor Code of the Russian Federation).

Financial liability in the full amount of damage caused is assigned to the employee in the following cases (Part 1 of Article 243 of the 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 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 toxic substances;

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

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

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

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

Employees under the age of 18 bear full financial liability only for intentional damage, for damage caused 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 (Article 242 of the Labor Code of the Russian Federation), i.e. in the cases provided for in paragraphs. 3-6 tbsp. 243 Labor Code of the Russian Federation.

In accordance with paragraph 1 of Art. 243 of the Labor Code of the Russian Federation, the employee bears full financial responsibility by virtue of the direct prescription of the law, regardless of whether contracts were concluded with him or not. Such responsibility is borne, for example, in accordance with Art. 277 of the Labor Code of the Russian Federation, heads of organizations; employees of state communications enterprises for the loss or delay of delivery of all types of postal and telegraphic items, shortages or damage to postal items1.

In accordance with paragraph 2 of Art. 243 of the Labor Code of the Russian Federation, the employee bears full financial responsibility provided that an agreement is concluded with him special agreement about full financial responsibility or if he received material assets under a one-time document.

Written agreements on full individual or collective (team) financial liability, i.e. on compensation to the employer for causative damage in full for the shortage of entrusted property, are concluded with employees who have reached the age of 18 and directly service or use monetary, commodity valuables or other property .

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 244 of the Labor Code of the Russian Federation).

Since new lists and standard forms of contracts have not yet been approved, the lists and standard contracts 1

If with an employee falling under the list referred to in Part 2 of Art. 244 of the Labor Code of the Russian Federation, a written agreement on full financial liability was not concluded, then if he causes damage as a result of a shortage of property entrusted to him, he can only be brought to limited financial liability within the limits of his average monthly earnings (if there are no other grounds for full financial liability ).

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

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

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 you call

When assessing damage in court, the degree of guilt of each member of the team (team) is determined by the court (Article 245 of the Labor Code of the Russian Federation).

Clause 2 of Art. 243 does not limit the range of categories of workers (with the exception of minors - Part 3 of Article 242 of the Labor Code of the Russian Federation) who may be entrusted with receiving material assets according to a one-time document (usually by power of attorney - Article 185 of the Civil Code of the Russian Federation). If receipt of valuables (for delivery, storage) is not included in labor function employee, then you can entrust him with receiving valuables using a one-time document only with his consent.

Bringing the employee to full financial liability in the event of intentional damage in accordance with clause 3 of Art. 243 of the Labor Code of the Russian Federation is carried out if the employee has not been brought to criminal or administrative liability. If the employee is convicted under Art. 167 of the Criminal Code of the Russian Federation (“Deliberate destruction or damage to property”) or if he is given an administrative penalty under Art. 7.17 of the Code of Administrative Offenses of the Russian Federation (“Destruction or damage to someone else’s property”), then he is held liable for full financial liability in accordance with clauses 5 or 6 of Art. 243 Labor Code of the Russian Federation. In the absence of a conviction in a criminal case or a resolution in a case of an administrative offense, the employer must prove the employee’s guilt in the form of intent.

Bringing an employee who caused damage while under the influence of alcohol, drugs or toxic substances to full financial liability (clause 4 of Article 243 of the Labor Code of the Russian Federation) does not depend on whether he was suspended from work (as required by Part 1 of Article 76 of the Labor Code of the Russian Federation ) or not. The determination of the fact of being in such a state occurs in the same way as during dismissal under subsection. “a” clause 6, part 1, art. 81 Labor Code of the Russian Federation.

Bringing an employee to full financial liability for damage caused as a result of criminal actions (clause 5 of Article 243 of the Labor Code of the Russian Federation) is carried out provided that the fact of a crime (in the form of both a criminal act and criminal inaction - Article 14 of the Criminal Code of the Russian Federation) established by a court verdict that has entered into legal force.

Termination of a criminal case by a court without passing a sentence (Article 254 of the Code of Criminal Procedure of the Russian Federation 2002) means that it is impossible to apply clause 5 of Art. 243 Labor Code of the Russian Federation. In this case, as well as in the event of an acquittal, the employee may be subject to either limited (Article 241 of the Labor Code of the Russian Federation) or full financial liability on the basis of other paragraphs of Art. 234 Labor Code of the Russian Federation. This also applies to full financial liability provided for in paragraph 6 of Art. 243 of the Labor Code of the Russian Federation, in the absence of a resolution on bringing to administrative responsibility.

To bring the employee to full financial liability in accordance with clause 7 of Art. 243 of the Labor Code of the Russian Federation requires official

cial documentary evidence that the information, as a result of the disclosure of which damage was caused to the employer, constitutes a secret protected by law (official, commercial or other). It is also necessary to determine which federal law provides for full financial liability for causing such damage. It should also be taken into account that the employee’s financial liability can be applied not for the fact of disclosure of a secret, but for the direct actual damage resulting from this.

Full financial liability on the basis of clause 8 of Art. 243 of the Labor Code of the Russian Federation (for damage caused not during the performance of work stipulated by the employment contract) usually occurs when an employee uses the employer’s property for his own personal purposes, both during working and non-working hours, both without permission and with the permission of the employer.

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 (Part 2 of Article 243 of the Labor Code of the Russian Federation). In this case, the manager may bear full financial responsibility in cases provided for by federal law in accordance with paragraph 1 of Art. 243 Labor Code of the Russian Federation. Employment contracts with these managers may provide for full financial liability for damage caused through their fault by excessive cash payments, incorrect accounting and storage of material or monetary assets, failure to take the necessary measures to prevent downtime, production of substandard products, theft, destruction and damage to material and monetary assets (i.e. for mismanagement).

Full financial liability is provided for in Art. 249 of the Labor Code of the Russian Federation, according to which the employee is obliged to reimburse the costs incurred by the employer when sending him to training at the expense of the employer, in the event of dismissal without good reason before the expiration of the period stipulated by the employment contract or agreement on training the employee at the expense of the employer.

The Labor Code of the Russian Federation does not contain provisions on compensation by an employee for moral damage caused to the employer through his fault. Therefore, if such harm is caused, the employer, in our opinion, has the right to demand compensation in court in accordance with the norms of civil law (Articles 1099-1101 of the Civil Code of the Russian Federation).

More on topic 4. Material liability of employees. Types of financial liability:

19.2. The concept and types of financial liability of employees
§ 4. Types of employee liability: limited and full
The concept of financial liability of employees for damage caused to the employer, its types
§ 1. The concept of material liability of employees according to labor law and its difference from property liability in civil law

The employee may be released from financial liability. This occurs in the event of damage due to force majeure, normal economic risk, extreme necessity or necessary defense, or the employer’s failure to fulfill the obligation to ensure proper storage conditions for the property entrusted to the employee (Article 239 of the Labor Code of the Russian Federation). It must be taken into account that the obligation to prove the absence of circumstances excluding the employee’s financial liability lies with the employer. This was indicated by the Plenum of the Supreme Court of the Russian Federation in paragraph 4 of Resolution No. 52 of November 16, 2006 “On the application by courts of legislation regulating the financial liability of employees for damage caused to the employer” (hereinafter referred to as Resolution of the Plenum of the Supreme Court of the Russian Federation No. 52).

In addition, the employer has the right, taking into account specific circumstances, to fully or partially refuse to recover damages from the guilty employee. But this right may be limited by the owner of the organization’s property in cases provided for by federal laws, other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of constituent entities of the Russian Federation, regulatory legal acts of local government bodies, and the constituent documents of the organization (Article 240 of the Labor Code of the Russian Federation).

Types of financial liability

Caused to the employer: full and limited liability.

When full financial liability occurs, the employee is obliged to compensate the direct actual damage caused to the employer in full (Part 1 of Article 242 of the Labor Code of the Russian Federation). Such financial liability can be assigned to an employee only in cases expressly determined by the Labor Code of the Russian Federation or other federal laws. For example, Art. 243 of the Labor Code of the Russian Federation establishes that financial liability in the full amount of damage caused is assigned to the employee in the following cases:

- if, in accordance with the Labor Code of the Russian Federation or other federal laws, the employee is held liable in this amount for damage caused to the employer during the performance of the employee’s job duties;

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

— intentional infliction of damage;

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

— damage caused by the employee’s criminal actions;

— causing damage as a result of an administrative violation;

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

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

In addition, the head of the organization bears full financial responsibility for direct actual damage. Moreover, the owners of the organization can demand compensation for damage by the manager in full, regardless of whether his employment contract contains a condition on full financial responsibility or not (clause 9 of Resolution of the Plenum of the Armed Forces of the Russian Federation No. 52). And in cases provided for by federal laws, the head of the organization also compensates for losses caused by his guilty actions (Article 277 of the Labor Code of the Russian Federation). In particular, compensation for losses by the manager is provided for by the Federal Laws of December 26, 1995 N 208-FZ “On Joint-Stock Companies”, dated 02/08/1998 N 14-FZ “On Limited Liability Companies” and dated November 14, 2002 N 161-FZ “On State and municipal unitary enterprises."

Material liability in full can be assigned to the deputy head of the organization and the chief accountant if it is established by employment contracts concluded with these persons (Article 243 of the Labor Code of the Russian Federation). If such liability is not provided for in employment contracts, then these persons, in the absence of other grounds giving the right to hold them to full financial liability, are liable only within the limits of their average monthly earnings (clause 10 of Resolution of the Plenum of the Armed Forces of the Russian Federation No. 52).

The employer can hold a minor employee to full financial liability only in cases of causing harm intentionally, while under the influence of alcohol, drugs or other toxic substances, as a result of committing a crime or an administrative offense. Grounds - Part 3 of Art. 242 Labor Code of the Russian Federation.

With employees who directly service or use monetary and commodity valuables or other property (who have reached the age of 18), the employer can enter into agreements on full financial liability for the shortage of the property entrusted to them. This is stated in Art. 244 Labor Code of the Russian Federation.

Currently, written agreements on full individual or collective (team) financial responsibility can be concluded only with those employees and for the performance of those types of work that are named in the relevant Lists of positions and works approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 N 85. If such the contract has not been concluded, the employee does not bear financial responsibility for the damage caused in full. And, of course, the employee with whom the said contract was concluded compensates the damage in full only if there is a shortage of the property entrusted to him under the contract. In other cases, he is liable for damages in the same way as other employees.

Collective (team) financial liability can be introduced by the employer when, when employees jointly perform certain types of work related to the values transferred to them, it is impossible to differentiate the responsibility of each person for causing damage (Part 1 of Article 245 of the Labor Code of the Russian Federation). To be released from such liability, a team member must prove the absence of his guilt (Part 3 of Article 245 of the Labor Code of the Russian Federation). In case of recovery of damages in court, the degree of guilt of each employee of the team is determined by the court.

Limited financial liability consists of the employee’s obligation to compensate for direct actual damage caused to the employer, but not more than that established by Art. 241 of the Labor Code of the Russian Federation the maximum limit, namely the average monthly earnings of an employee.

Damage compensation procedure

The damage caused is compensated regardless of the fact that the employee is brought to disciplinary, administrative or criminal liability. If the amount of material damage caused does not exceed the average monthly earnings of the guilty employee, then the amount of damage is recovered by order of the employer.

The order must be made no later than one month from the date of final determination by the employer of the amount of damage caused (Part 1 of Article 248 of the Labor Code of the Russian Federation). In practice, the employer recovers such amounts by deducting from the employee’s salary, taking into account the current limit on the total amount of deductions provided for in Art. 138 of the Labor Code of the Russian Federation (usually no more than 20% of the employee’s monthly salary), calculated from the amount remaining after deducting the amount of calculated personal income tax. This is stated in paragraph 1 of Art. 99 of the Federal Law of October 2, 2007 N 229-FZ “On Enforcement Proceedings”.

In addition, it should be remembered that deductions are not made from payments referred to in Art. 101 of the said Law.

Example 2. In April 2011, through the fault of secretary T.A. Korneeva’s multifunctional device (scanner, copier and printer in one device) was broken. Strela LLC (employer) paid for repair services in the amount of 3,000 rubles. The average monthly salary of this employee on the day the damage was caused exceeds the amount of damage, therefore the head of Strela LLC decided to withhold the corresponding amount from T.A.’s salary. Korneeva (her salary is 25,000 rubles). So, the amount of damage caused is subject to withholding from the employee in full - 3,000 rubles.

The amount of salary from which amounts for damages will be withheld amounted to 21,802 rubles. (RUB 25,000 – RUB 25,000 x 13%). And the maximum monthly deduction amount is 4,360 rubles. (RUB 21,802 x 20%).

Thus, the amount of damage is 3000 rubles. will be collected in full when calculating T.A.’s wages. Korneeva for April.

The employee has the right to voluntarily compensate for damage, including by agreement of the parties with installment payment. This possibility is provided for in Art. 248 of the Labor Code of the Russian Federation and can be provided to an employee with both full and limited financial liability. In this case, the employee undertakes in writing to compensate for the damage, indicating specific payment terms. Please note that it is possible to agree with the employee on compensation for damage only within the limits established by law.

There is another way to compensate for damage with the consent of the employer - this is the transfer by the employee of equivalent property or the correction of damaged property (Part 5 of Article 248 of the Labor Code of the Russian Federation). A mixed option of compensation for damage by agreement in both monetary and in-kind forms is not prohibited. That is, the employee can transfer cheaper property and compensate the difference with money.

In court, amounts of compensation for damage caused are recovered if:

- the employer missed the one-month deadline for issuing an order to recover damages not exceeding the average monthly earnings of the guilty employee (Part 2 of Article 248 of the Labor Code of the Russian Federation);

- the employee does not agree to voluntarily compensate for the damage caused in excess of his average monthly earnings (Part 2 of Article 248 of the Labor Code of the Russian Federation);

- the resigned employee gave an obligation to voluntarily compensate for damage, but refused to fulfill it (Part 4 of Article 248 of the Labor Code of the Russian Federation);

- an employee who quit without good reason before the expiration of the period stipulated by the employment contract or agreement on training at the expense of the employer did not reimburse the costs of his training (Article 249 of the Labor Code of the Russian Federation);

- the student, upon completion of training, refused, without starting to work, to voluntarily reimburse the expenses incurred by the employer in connection with the apprenticeship (Part 2 of Article 207 of the Labor Code of the Russian Federation).

In practice, other situations may arise when you will have to go to court to recover damages. For example, the employee quit before the start of reimbursement or full deduction of the required amounts. Let us remind you that in disputes regarding compensation by an employee for damage, a shortened limitation period is applied - one year from the date of its discovery (Part 2 of Article 392 of the Labor Code of the Russian Federation).