An order on full financial liability is formed in cases where management has a need to assign the responsibility for preserving the property of the enterprise to subordinates.
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Types of full financial liability
There are two types of financial liability:
- individual;
- collective.
In the first case, it is transferred to one of the company’s employees personally, in the second, responsibility for inventory is borne by a group of employees (usually colleagues in a workshop, division or area).
In order to follow the letter of the law when assigning financial liability, the enterprise administration must follow a certain algorithm of actions:
- The first step for the organization is to issue an order on full financial liability.
- Then additional agreements to the employment contract (or collective agreement) are concluded with the employees in respect of whom it was issued.
- Acts of inventory of the property entrusted to them are formed.
Based on these documents, when establishing facts of damage or loss of inventory items specified in the inventory report, the company management has every right to recover damages from those responsible.
Who draws up the order
The immediate task of drawing up an order on full financial liability can be entrusted to any company employee who is familiar with the legislation of the Russian Federation (in terms of labor and civil law), and also has an accurate idea of how exactly to write administrative acts of this kind. Typically, this function is part of the job responsibilities of a legal adviser or secretary.
In any case, regardless of who exactly will be involved in drawing up the order, after its final formation, this person must submit the document for certification to the head of the enterprise, because without his signature it will not become legal.
How to explain the creation of an order
To form an order there must always be a reason, or rather even two: reason and justification. They are present in all management orders.
- The justification contains the factual circumstances that served as the reason for creating the document - in this case it may be the need to ensure the safety of the company’s property or something similar.
- The basis is a direct link to any internal document (for example, an internal memo from the head of a structural unit) or a legislative act - its number and date are indicated here.
What features does the order have?
If you need to draw up an order imposing full financial responsibility, first read our tips and look at a sample document.
As an introduction, some general information. This order, like all other administrative acts, does not have a unified form, which means that it can be written in free form or, if the company has its own approved document template, according to its type. The text can be written either by hand or typed on a computer, and the order can be drawn up on a simple sheet of any convenient format or on the organization’s letterhead.
When drawing up an order, you should meet only one important condition - it must be signed by the director of the enterprise (since all orders are written on his behalf) or by an employee who, in accordance with the established procedure, acts on behalf of the director. In addition, all employees listed in it, as well as those whom it directly concerns, must leave their autographs under the document.
Make sure that the order is drawn up without errors, typos, blots and corrections. There is no strict need to certify the order form with a seal - this should be done only when the rule for certifying local documents using various types of cliches is laid down in the accounting policy of the enterprise.
Make an order in one original copy, and if you need to make copies, just sign them with the responsible employee. Upon completion, do not forget to include information about the document in the journal of administrative papers.
After the order on full financial liability has been created, signed, issued and accounted for, and all employees affected by it have read it, the form must be placed in a separate folder with other administrative documentation. The document should be kept in it for the entire period of validity, which is specified either in the document itself or is equal to one year from the date of drawing up the order.
Subsequently, the form can be transferred to the organization’s archive and, after the expiration of the storage period, disposed of in compliance with the procedure prescribed by law.
Sample order for full financial liability
When formulating the text of the order, do not forget that its composition and content must meet certain standards of business documentation.
First, in the “header”, indicate:
- the name of your company;
- name and number of the document with a short description of its meaning;
- place (settlement) and date of its compilation;
- justification for creating an order: for example, the impossibility of delimiting financial liability (if we are talking about a group of employees) or (in the case of assigning personal financial liability) the need to ensure the safety of the company’s property, etc.
Then formulate the main part - it is better to divide it into points:
- include here the actual order on full financial liability;
- indicate the structural unit in which the responsible persons are listed, their positions and full names;
- after this, you need to instruct the HR department specialist to conclude either an additional agreement with these employees. agreement to the employment contract, or collective labor agreement (depending on the situation);
- appoint an employee who will monitor the execution of this order (this may be one of the people close to the management of the company or the director himself).
Finally, the order should be signed.
Sample order on individual financial responsibility
Sample order on collective financial responsibility
Performing duties related to the safety of material assets, requires execution of relevant documents at the enterprise. An employee who is responsible for valuables also bears certain obligations for their safety. It should be noted that a document must be concluded between the employee of the enterprise and management that speaks about financial responsibility.
The company can publish order, which refers to the appointment of certain persons or one employee as the person financially responsible. It should be noted that the “internal” order at the enterprise is not of a legal nature.
Such an agreement can only act as confirmation that a specific employee or several employees are responsible for the safety of certain valuables and are ready to bear responsibility in case of their shortage.
It should be noted that financial liability is established for a certain group of employees. The list of these employees can be determined by studying the order issued by the manager. Speaking about the labor function of each of the named positions, the list may include:
- Work that involves receiving and making financial payments.
- Interaction with inventory.
- Storage and maintenance of valuables of material value.
Before a person begins to perform his functional duties, an inventory of the assets of the accountable type should be carried out.
If a shortage is detected, the management of the enterprise has the right collect from wages employee the amount of damage caused. If the inventory of valuables is not completed, it will also become impossible to recover damages from the employee.
The most protected employee in this matter is staff member. If he causes harm to the enterprise, he will only be responsible for the damage caused, which is direct. If a civil law type contract was concluded with the employee, then he is obliged to compensate for losses. The manager is responsible for all types of damage that were caused to the enterprise.
Types of liability
Exists several main types of responsibility. In this case we are talking about:
- Complete.
- Individual.
- Collective.
- Limited.
Each of the above types of responsibility has its own characteristics and nuances. Let's try to understand them in more detail.
Full
In the case of full financial liability, the employee compensates the company for damage that was caused by him or through his fault. Moreover, in this case there are certain nuances. Thus, in order for an employee to be held fully responsible, he must be an adult. He must also be on staff.
When applying, it is necessary to prove that the person really interacted with material values in accordance with his position. Simply put, concluding an agreement in this case is not enough.
Minors may also face the full penalty. In this case, it is necessary to prove that the person was under the influence of drugs or alcohol, which contributed to the damage to the enterprise.
Individual
Here there are no special differences with the previous view. The peculiarity is that the manager must create conditions for the employee that would allow him to perform the functions assigned to him without any problems.
If harm was caused, the employee must be responsible. A collective agreement cannot be concluded if an order regarding the individual financial responsibility of the employee has been concluded.
Collective
Speaking about collective responsibility, the order implies an indication of a group of persons. This option is very often used on construction or renovation projects. A group of people acts as responsible for the purchase, storage, transportation or performance of any other interactions with material assets.
When drawing up an order on collective cannot be turned on:
- Employees with whom an individual contract was concluded.
- Those who are not employed full time.
- Personnel who are employed as loaders, watchmen, and maintenance personnel.
- Persons undergoing internship.
- Specialists who do not have work experience.
If one of the participants in the collective agreement quits or was dismissed (transferred to another department), then adjustments are made to the agreement. In this case, creating a new document is not required.
Limited
There is also financial liability, which is limited. It should be noted that this type of responsibility is one of the most common in enterprises of various forms of ownership. If a situation involving damage to property occurs, the employee is charged damages from wages.
In this case, during the calculations, the average monthly salary of the employee is taken. In the absence of any other document on liability, the amount of compensation cannot be increased.
The completed order for the appointment of a financially responsible person looks like this:
The head of an enterprise can assign responsibility for storing inventory items to a group of people at once. It is important that according to Art. 245 of the Labor Code of the Russian Federation, without a written agreement on full collective financial responsibility, which is concluded between the employer and all members of the team, the document cannot have legal force. A sample is shown below:
To appoint responsible persons for office work (for example, for maintaining time sheets), an order can be issued, also immediately affecting the group.
Speaking about features, it should be noted that they include directly the very fact of damage, and its size. The illegal actions of the offender are also taken into account. The connection between the damage and his behavior must be proven by the party who is the victim.
It should be noted that both human actions and inaction in certain situations can be considered illegal. Simply put, if an employee should have taken certain actions to prevent damage, but did not do so and, as a result, damage occurred, then he may also be liable.
In this case, we can give a very simple example. If a person whose functional responsibilities included the process of organizing cargo transportation did not take any measures to avoid increasing delivery times, and, as a result, the company suffered losses for penalties or delay, then he may incur financial liability.
In this case we are talking about limited liability. Damages must be charged against wages.
The causal relationship between action and inaction, as well as the resulting consequences, is interconnected. If it is not proven, then the illegal act will also not be considered. Speaking about guilt during the infliction of material damage, it can be expressed both in the form of intent, as well as through negligence.
By negligence we mean that the act was carried out on the basis of a person’s frivolity or due to a careless attitude to work. In some situations, the person who suffered the damage has the right to prove that the situation was not his fault. For example, here we are talking about a situation where an employee became involved in causing material damage against his will or completely by accident.
It should be noted that the procedure for bringing the parties to an employment contract to liability of a material nature is possible only if all of the above conditions are not provided for by the Labor Code of the Russian Federation or federal legislation.
Conclusion
The financial responsibility of the company's employees plays important role in the work process. Economic benefits depend on it. That is why, from the first day of work of an employee, it is necessary to draw up an appropriate agreement or order, which concerns liability in the event of damages caused by his fault. If this is not done, a situation may arise where damage is caused, but there is no person responsible for compensating for the damage. As a result, management will have to compensate for financial losses personally.
The appointment of responsible persons is made by orders of the employer. The form of the order to appoint a responsible person is free.
The responsibility of individuals is established by the employer for a specific area of activity within a division or the entire enterprise. For example, employees may be assigned responsibility for:
- labor protection;
- fire and electrical safety;
- safety of material assets (material liability), etc.
The employer is limited in the choice of responsible persons in areas of professional activity. This limitation is due to legal requirements. For example, the person responsible for labor protection at an enterprise may be exclusively an employee who:
- completed training in the appropriate program;
- confirmed his knowledge at a qualifying exam and received a state document (diploma);
- complies with the professional standard of a labor protection specialist.
The situation is similar with fire and electrical safety.
An example of an order appointing a person responsible for the electrical safety of an enterprise
Material liability
Unlike other types, financial responsibility can be extended to all personnel of the enterprise. The scope of such liability is limited to the average monthly earnings of the employee or is established within the framework of the obligation to compensate for the full amount of damage caused (lost profits are not subject to recovery).
Sample form of an order to appoint a financially responsible person
Any financial liability is established by an agreement (individually concluded with the employee or collective). The list of positions (works) of employees with whom the employer can enter into agreements on full financial responsibility has been approved. This list includes:
- cashiers and cash handlers;
- employees, including management personnel, carrying out depository activities, etc.
The heads of the organization and their deputies, as well as chief accountants, may bear full financial responsibility, the provisions of which may be specified in their employment contracts.
Sample order on financially responsible persons
Sample order for the appointment of responsible persons
The employee’s financial liability means his obligation to compensate the employer for the damage that the employee caused to the organization as a result of his guilty actions (or inaction).
Material liability is assigned to the employee in full () in the event of:
- shortage of valuables received on the basis of a written agreement or a one-time document;
- intentional infliction of harm;
- causing harm while intoxicated;
- committing a crime or administrative offense established by a court verdict or the relevant government body;
- disclosure of confidential information;
- causing damage not during the performance of work duties (after the end of working hours).
This means that even if the employee quits or goes to prison for his guilty actions, he will still have to compensate the employer for the damage that he caused him.
Before recovering damages from a specific employee, the employer is obliged to organize and conduct an inspection in order to establish the amount of damage caused. To conduct such an inspection, the employer must create a special commission, during which it is necessary to obtain written explanations from the guilty employee regarding the fact of the incident. In case of refusal or avoidance of providing explanations, the commission must draw up a report in free form. Without these documents, recovery of damages is impossible.
How to write an order appointing a responsible person
Step by step:
- Conclude a liability agreement in two copies.
- Prepare a draft order for the appointment of responsible persons.
- It is advisable to coordinate the draft order with lawyers.
- Sign the order for the appointment of responsible persons from the General Director.
- Familiarize the employee with the order and sign it.
Standard draft agreement on full individual financial liability
Financial liability cannot be applied to an employee if the damage was caused due to:
- force majeure (natural acts);
- natural risk (the presence of production does not guarantee the availability of sales of finished products);
- necessity or defense (for example, having to break a table to prop up a door in case of an attack);
- improper storage conditions for property due to the fault of the employer (products were stored in a faulty refrigerator).
In addition, the employer has the right to refuse, in whole or in part, to recover damages from the guilty employee (). The procedure and conditions for refusing to recover damages must be determined by an agreement or other regulatory document of the employer, for example, the charter of the organization.
Making changes to documents
In the event of the dismissal of one employee or his replacement with another, the employer must prepare documents on the change of the financially responsible person.
Sample order to change the financially responsible person
However, that's not all. When changing responsible persons, very often employers forget to draw up one important document, namely the act of acceptance and transfer of inventory items for storage. Without completing this document, if a deficiency is discovered in the future, it will be impossible to prove the guilt of the person responsible.
Form of the act of acceptance and transfer of inventory items for storage
Established by order.
It is published in any case: there is an agreement on medical education with the employee or not.
The document serves as the basis for attracting a person to the Ministry of Defense when it is not possible to differentiate it between employees.
However, the law recognizes a liability agreement as the basis for prosecution.
Important! There are positions and professions for which responsibility is established by the very fact of their existence.
For example, for the head of an organization, MO is established from the moment he takes office, regardless of whether there is an agreement with him or not.
The document contains the following points:
- Name of the organization (its full name).
- Who issues the document? Full name, position, as well as data from documents that confirm his right to establish the obligations of employees.
- Next is the establishment of the Moscow Region. This section details the responsibilities of those for whom it is installed.
- List of employees responsible. Their positions and personal details (full name) must be listed.
- The order must be signed by the manager or the person who issued the document.
The people named in it must be familiarized with the document upon signature.
Establishing liability falls within the competence of the employer.
Order for the financially responsible person can be drawn up and signed by both the employer himself and his authorized employee. For example, a designated manager.
Important point. It is necessary to distinguish between an order to establish and an order to attract to the Ministry of Defense.
The first only establishes it in relation to certain employees, while the second imposes a penalty in the event of liability, determining its order, size, and timing.
We talked above about what this document should include. Now let’s take a closer look at the question of how to write an order appointing financially responsible employees.
The following information is entered into the form:
Regulations on the Ministry of Defense
The provision on financial liability of employees is a document designed to regulate legal relations in an organization, insofar as it concerns established liability for damage caused.
The regulation defines:
- What is meant by MO.
- Types of obligations existing in the organization.
- To whom does it apply?
- How to install.
- When it occurs.
- Refund procedure.
- Forms of agreements, contracts with financially responsible persons for each type of medical organization.
The provision must comply with the norms of current legislation, in particular the Labor Code.
Important! The Regulations are approved by the organization's council(trustee, board of directors), if there is one. It is put into effect by order of the head.
The provision consists of several parts.
The first, defining one, contains the concept of MO, or more precisely, what exactly is meant by it in an organization.
The full name of the organization must be indicated, which normative acts the Regulations relate to.
Then follow the general provisions of the document:
- who is the financially responsible person;
- who is not covered by this document;
- how it is changed, approved and put into effect;
- where it is stored.
The next part reveals the concepts of MO, its types existing in the organization. With which employees an agreement is concluded on one or another type of liability. Definitions of species are given in expanded form. That is, the essence of the concept is given.
It is established how and in what cases this or that type of obligation occurs.
For each type are considered separately, including age, types of damage, presence or absence of an agreement on international relations.
It explains what working conditions should be created for the financially responsible person. How is control over its activities exercised?
The next section, the article, specifies the conditions for the offensive. These include: 
- employee's fault;
- direct damage;
- the connection between it and the employee’s actions;
- illegal behavior.
A definition of each of the above concepts and the procedure for establishing them are given.
The next part determines the amount of damage and how it is compensated. It is stated that compensation for damage is determined by a separate agreement with the employee. It is determined how it occurs voluntarily and how it occurs compulsorily. Actions in case of employee refusal, pre-trial and judicial decisions are explained.
Attention! Pregnant cases where liability does not arise must be described, even in the event of damage. For example, self-defense. If it is proven that the employee defended himself, then even if there is damage, punishment does not occur.
An integral part of the Regulations are the forms of agreements and contracts for each type of medical organization.
MO is established both in relation to an individual employee and a team.
She can be either full or limited.
Responsibility arises only when conditions corresponding to it exist.
Which ones, inherent in one or another species, must be described in the Regulations. Based on it, an order on the MOL is drawn up.
In the event of damage to the organization's property, the employer may hold the subordinate financially liable.
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To do this, it is necessary to draw up an appropriate order, taking into account all the norms prescribed at the legislative level. Otherwise, the employee will be able to challenge the document in court.
What it is
Financial liability is an obligation between the parties who entered into an employment contract to pay for material damage caused, the amount of which is established at the legislative level. In this situation, both the manager and the employee can be recognized as the injured party.
Financial liability occurs if:
- the fact of damage to the organization’s property was documented;
- the employee’s actions that caused the damage were unlawful;
- the employee’s guilt has been fully proven;
- there is a direct and proven connection between the employee’s actions and the consequences that occur.
At the same time, prosecution is carried out only if all these conditions are combined. It is worth considering that in some cases, in addition to financial liability, a person may be subject to disciplinary, administrative or criminal liability.
At the same time, the manager is obliged to issue an appropriate order within one month to impose financial liability on the employee from the date the final cost of the damage caused is established.
This amount also includes the cost of purchasing new property or all costs of restoring the old one. At the same time, the amount of damage caused must be fully proven.
If, due to an incident, the employment contract between the parties was terminated, then the guilty party is not exempt from the need to compensate for damages.
What are the types
At the legislative level, there are a total of 4 types of liability to which employees who cause damage to the organization can be held.
Full liability implies payment of the entire amount of damage, without introducing any restrictions at the legislative level.
You are subject to this type of liability if:
- an agreement was concluded between the employee and the manager on full responsibility for the transferred property;
- the imposition of full financial responsibility on a person is prescribed in the current legislation;
- the damage was caused as a result of intentional damage to property;
- the employee caused damage while under the influence of alcohol, drugs or other types of intoxication;
- the damage was caused during an administrative violation;
- the employee’s actions resulted in criminal prosecution;
- an employee disclosed a trade secret of the enterprise, which led to losses;
- the damage occurred at a time when the person was released from official duties.
It is worth considering that employees whose age is less than 18 years are held to full financial liability if their actions correspond to those set out in points 3-6.
Limited financial liability obliges the employee to pay compensation, the amount of which is equal to or less than the employee’s average salary. In this case, its amount is calculated by calculating for the last 3 calendar months.
At the legislative level, there is no list of cases when an employee is subject to limited liability.
Collective liability is applied when, due to the nature of production, it is impossible to identify a specific person whose actions caused damage, for example, when several people are forced to work on the same equipment at once.
With collective responsibility:
- a complete list of works for which it can be used is established at the legislative level;
- the degree of guilt of each employee who voluntarily compensated for the damage is established by agreement between the entire team and the employer;
- a group of people is entrusted in advance with a stated number of valuables, for the safety of which they are fully responsible.
It is worth considering that this type of responsibility is established only after receiving agreement from all team members. Moreover, if the employer files a lawsuit, the amount of payments and the degree of guilt is established in court for each person.
Individual financial responsibility is assigned only to a specific employee. This requires the drawing up of an individual contract in which the employee agrees to bear responsibility for the organization’s property.
Such a document can only be concluded with adult citizens who, in the course of their activities, will be forced to deal with funds, commodity values and other types of property of the organization.
Who can be involved
Employees are held liable only after concluding a separate agreement.
However, if the contract was not concluded, but significant damage was caused due to the employee’s fault, then the employer can count on receiving compensation, the amount of which will not exceed the average monthly salary of the person. Receiving a larger amount of compensation is possible only after applying to the court.
In accordance with Art. 244 the conclusion of this type of agreement is possible only if the following conditions are met:
- in the course of performing official duties, the company's cash assets or other property are serviced or used;
- the employee is an adult;
- The category of citizen corresponds to that enshrined in Resolution of the Ministry of Labor No. 85.
To attract, you will need to fulfill all the requirements, as well as justify the use of the penalty system.
How to draw up an order for recruitment and its sample
The exact form of the document has not been established at the legislative level, so a sample order on the financial responsibility of an employee in 2019 can be drawn up separately at each enterprise, but in terms of its form it must fully comply with the administrative documents.
So the order should contain the following information:
- about the full name of the company;
- about the name and number of the document;
- about the place and date of drawing up the order;
- about the rationale for its publication. Here, both the specific grounds that led to the creation of the document and a reference to legislative acts or other documents drawn up within the organization may be indicated;
- about the full name of the employee, department and position held by him;
- about employees who will monitor the execution of the order. The leader himself can play this role.
At the end of the document, the signature of the manager, supervisory person and the employee himself must be placed.
Sample:
Procedure
The procedure for holding an employee accountable must be carried out according to a certain algorithm:
- full calculation of the amount of damage;
- identification of the responsible person;
- creation of a special commission;
- request for an explanation from an employee;
- conducting an official investigation, during which a special act will be drawn up;
- familiarizing the employee with the results of the investigation;
- drawing up an order to bring to financial liability;
- document registration;
- familiarization of the employee with the order.
It is worth considering that an employee’s admission of guilt does not relieve the manager from conducting an investigation and establishing the exact amount of damage. If the employee agrees to voluntarily compensate for all losses, then an appropriate agreement can be concluded with him.
Execution of an assignment order and its example
After drawing up the order, you need to carefully study it for errors, blots, typos or corrections. Next, you need to certify the document with the organization’s seal.
It is worth considering that the order is drawn up in one copy. If necessary, a copy is made of the original and signed by the responsible employee.
After the order is signed by the manager and employee, information about it is entered into the accounting journal. Only after complete execution can the document be placed in a separate folder with administrative documentation and left there until its expiration date.
Usually this period is specified in the order itself. If it is not there, then the document is considered valid for one year from the date of creation. Upon expiration of the specified period, the form is sent for storage to the organization’s archives.
Some working conditions imply responsibility for the organization's property. If an employee causes damage during the performance of his job duties, he may be held financially liable.
To do this, the manager is obliged to issue an order that complies with all norms established at the legislative level.