The legislative framework
A financially responsible employee can become such either by law or on the basis of a contract. In the first case, this is, in accordance with Article 277 of the Labor Code of the Russian Federation, the head of the company. Article 243 allows deputies and the chief accountant to be included in the same category if the corresponding clause is specified in the employment contract.
In other cases, an employee can assume such a responsibility only on his own initiative; there can be no forced assignment. He expresses his consent by signing an agreement on full individual medical treatment. Its form, as well as the list of suitable positions, can be found in Resolution of the Ministry of Labor No. 85 of December 31, 2002.
The Resolution lists all financially responsible persons for. An agreement on financial responsibility had to be signed with them; without an agreement, it would be possible to ask in the future only through the court.
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 work does the responsible person perform?
The mentioned Resolution contains not only a list of positions, but also a list of works. That is, even if the profession is called differently, performing certain functions makes it possible to become an MOL employee. Among these works:
- trade;
- depository activities;
- accepting payments;
- expert activity;
- reception, storage and processing of inventory items;
- repairs in the cultural and domestic sphere;
- cargo delivery;
- any work with precious and semi-precious stones;
- animal services;
- production, transportation and servicing of hazardous substances and items.
For example, a financially responsible person in a warehouse is not only a manager (by position), but also a receiver (by type of work). The areas of his responsibility should be specified not only in the employment contract, but also in the job description.
Example: job description of a financially responsible person
Rights
There are MOL rights that not only protect them, but also allow them to carry out their direct work. Namely, employees have the right to:
- Participate in the discussion and resolution of issues regarding the implementation of the financial liability agreement;
- Demand that the employer or immediate superior create conditions for the fulfillment of duties to ensure the safety of entrusted valuables, ask for unscheduled inspections, audits, and inventories;
- Get acquainted with and make agreed adjustments to reports on balances, movement of MC and inspection results;
- Be directly involved in the acceptance and processing of items for which they need to be responsible;
- Demand that the employer or immediate supervisor remove from work employees who interfere with the fulfillment of the financial liability agreement.
A detailed list of rights is reflected in contracts and job descriptions and should not contradict the law.
How to draw up a contract
To appoint an employee as a financially responsible person, you need to sign an employment contract with him in a special form. It is recommended to use the form from Appendix 2 to Resolution No. 85. It reflects:
- employee responsibilities;
- employer responsibilities;
- procedure for determining the amount of damage;
- the moment the document comes into force;
- procedure for changing the terms or terminating the contract.
All that remains is to fill in the names of the parties in the preamble and their details at the end.
The text of the agreement does not depend on the legal form of the enterprise: using the template below, you can appoint both a financially responsible person in a budgetary institution and in a commercial company.
Form of agreement on full individual MO
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 recover damages from MOL
The manager is the financially responsible person. This means that his MO is complete, and if damage is caused to the company, he will compensate it in full. He has a month to comply with the requirement voluntarily. Further collection occurs in court. The same applies to any other MOL.
If the employee did not sign the corresponding contract, he is responsible only for causing harm:
- intentional;
- in a state of intoxication;
- as a result of a crime or administrative offense;
- in the form of disclosure of trade secrets.
In accordance with Article 248 of the Labor Code of the Russian Federation, if the amount of damage does not exceed the average monthly earnings, an order from the employer is sufficient to take measures. If the damage was greater, there should be a trial.
Storekeeper job description
Briefing
Along with job descriptions, employee instruction plays an important role.
It can be carried out at a certain frequency established by the employer, and is required for the rational distribution of workers’ time and the development and improvement of skills.
It can be carried out both in writing and orally. During the briefing, innovations and changes related to the activities of employees are reported.
But at the same time, the briefing procedure is not mandatory, since it performs functions similar to the job description.
General limitations on full liability
Of course, the employer does not recover damages absolutely freely. There are still restrictions, this is stated in the Review of Court Practice dated December 5, 2018.
Real damage
The employee only pays for actual damage to the employer - Art. 238 Labor Code of the Russian Federation. This is a lack of money, spoilage of food, theft, payments for customer claims or fines from government agencies. Lost profits cannot be recovered from an employee.
The courier lost tablets worth 100,000 rubles, which he was delivering to a client. The employer had to order new ones and cancel the planned purchase for another 500,000 rubles. The disappearance of tablets is real damage, and the employee is responsible for it. A failed order and subsequent sales are lost profits that the employee should not compensate.
Reduction of the amount by the court
The court has the right to reduce the employee's debt. It takes into account what the employee's salary is and whether anyone else was at fault for the damage. An exception is if a person committed a crime: he stole money or organized the sale of goods to a third party. Then the amount cannot be reduced according to 250 Labor Code of the Russian Federation.
The court does not give a discount to everyone. Whether it will happen depends on the skill of the worker during the process.
Employee's fault
You cannot take money from an employee if he is not guilty - Art. 233 Labor Code of the Russian Federation. The employee is not responsible for force majeure events such as flood, fire and robbery. He doesn't keep track of goods during someone else's shift or at night. All similar circumstances are listed in Art. 239 Labor Code of the Russian Federation.
