An employee of an organization or enterprise who, in addition to his direct official and labor obligations, performs work to ensure the safety of the property of an enterprise, organization (or its structural unit), is a financially responsible person (MOL).
Such an employee in front of the employer bears the full (MO) for money, valuables, as well as the property of the enterprise, which are transferred to him under control.
In the Agreement on responsibility for mat. values, there must be a section “Employee Job Responsibilities”. He lists the functions, tasks, description of the activities that are included in the duties of the employee according to his position.
This section of the contract is the most voluminous, the duties listed in it must necessarily correspond to the qualifications of the employee and the tasks set for his position.
In addition to the list of duties of the employee, it should contain information on the frequency of the employee's performance of his duties.
For example, an employee can perform the functions of material liability constantly, weekly, monthly, by order of management.
Depending on the functions performed, the employee needs to know:
The responsibility of the MOL also includes:
The "Responsibilities" section is the largest in, its volume should be more than half of the entire document.
In addition to the section on obligations, the contract being drawn up contains detailed information on the rights of the financially responsible person.
Along with duties, a material person in an enterprise also has the rights to:
This section of the contract may contain information about the rights of the employee to participate in the development, preparation and implementation of various projects.
Traditionally, the list of employee rights is as follows:
When a MOL is hired, an employment contract is concluded with the employee. According to this agreement, the employee will perform the functions of preserving the property of the organization and mat. values.
When in official duties of an employee does not include operations with valuables, by the nature of his activity he will not be engaged in their accounting and storage. In this case, an agreement on full liability is not concluded with the employee.
For the head of a company or enterprise, as well as the chief accountant, a full mat. liability may be assigned in accordance with a certain part of their employment contracts.
When laying on an employee full mat. responsibility, an additional agreement is drawn up. It can be offered to the employee when signing labor contract(contract) when enrolling in the state
An employee who has entered into a financially responsible agreement with the employer is responsible for the material and technical assets entrusted to him in accordance with the inventory list and the acceptance certificate.
The main document that defines and regulates the rights and obligations of employees, as well as their interaction with other employees and responsibility to the employer, is a job description (JD). It is necessary for accurate work.
A financially responsible employee decided to quit of his own free will? details of this procedure.
Production briefing is carried out in order to properly organize the work of the MOL, as well as to ensure the safety of property and goods of the company or enterprise.
According to established schedule, MOTs are required to compile and submit reports and supporting documentation to the accounting department of the organization.
In those organizations where the accounting of values is carried out by the accounting department (analytical accounting method), the MOT must draw up a commodity report.
Typically, such reports are compiled and submitted to the accounting department on a monthly basis. The deadline for compiling and submitting the report is regulated by the internal procedure of the enterprise.
Commodity reports contain information about the balance of goods and valuables, their receipt for storage or sale, write-off. The result of the report should also be the actual balance of goods (values) at the end of the reporting period. The report is certified by the signature of the MOL, the date and number of attached documents are indicated.
Reports on the balance of goods, as well as accompanying documents, are usually drawn up in 2 copies. After checking in the accounting department, the documentation is certified by the signature of the chief accountant.
The first copy of the document with invoices and registers remains in the accounting department. The second is returned to the person responsible for the MC.
Large wholesale organizations have a large document flow. In these cases, with the permission of the management, it is allowed to draw up an accompanying register. This document replaces the monthly commodity report, it is made in 2 copies.
During the audit, a special commission is created. Members of which may be accountants and other specialists of the organization.
The composition of the audit commission is approved by the Order on conducting an audit or inventory. Before the start of the audit, the MOL provides the audit commission with a special receipt.
The receipt of the MOL shows that before the inventory, the documents received at the MC were handed over to the accounting department.
The incoming valuables were capitalized, and the unusable ones were written off as expenses. The receipt is signed by the MOL, it indicates his position. It is attached to the inventory documents.
During the inventory, the commission draws up inventory records. The composition of the commission is approved by order of the head (order of the INV-22 form).
Standard forms of inventory records:
Inventory forms reflect the movement of values, as well as data on all types of goods. The inventory document should reflect a report on finished products and production stocks.
Inventory lists are made in two copies, they are signed by the MOT and members of the commission. One copy is sent to the accounting department of the enterprise, and the other remains with the MOT.
A document confirming the fact of the transfer of material assets to the responsible person is called the act of acceptance and transfer.
This document indicates the property of the enterprise that passes under the responsibility of the employee(no personal property right) before starting work.
When signing this document, the MOL assumes full responsibility for the safety of the property entrusted to it.
He has no right to use it for personal purposes or to appropriate it for himself.
Acceptance-transfer acts are drawn up on the basis of the Charter of the organization in 2 copies between the head of the enterprise ( CEO) and an employee. Both copies have equal legal force for both parties.
Before signing the relevant document, you should carefully study it. Failure to comply with the terms of the act of acceptance and transfer may threaten the MOT with criminal liability.
The employee is obliged to compensate for the damage caused by his actions or inaction.
Damage is compensated in any case. Even if he is brought to administrative or criminal liability.
If the audit reveals a shortage of fixed assets, the employer has the right to recover from the MOL the amount of damage caused.
The basis for recovering the value of the lost property from the MOT is the Order of the head of the enterprise or organization. The order is not drawn up - when the MOL is ready to voluntarily compensate for the damage caused.
Reimbursement is made by deductions from wages. Wherein the amount of the deduction cannot be more than the average monthly salary of the employee.
The head of the enterprise may agree to compensation for damage by repairing the damaged property of the MOL or by purchasing an equal price.
If the employee refused to pay the damages, the organization may refer the case to the courts to recover the amount of the debt through the court.
is a position of responsibility. When selecting candidates, consider business qualities employee, possessing certain knowledge in the field of accounting, receiving, warehousing and storage of goods.
Incompetent persons cannot be appointed responsible for the organization's MC. Signing an agreement with the MOL cannot be the obligation of the employer, it is his right.
But, if such an agreement is not concluded, then the employee may consider himself released from responsibility for the safety of the organization's property.
Thus, in order for the labor functions of each employee, as well as his responsibility for property values, to be clearly distributed, it is necessary to accurately draw up an employment contract and job descriptions. These documents must be brought to the employee against signature. This will help to avoid all sorts of problems and conflicts in the future.
financially responsible person- an employee who is financially responsible to the employer for the safety of the property and money entrusted to him.
The financially responsible person is called briefly as MOL.
A financially responsible person is an employee who is financially responsible to the employer for the safety of property and money.
The rules for material liability of employees are established by Chapter 39 of the Labor Code Russian Federation"MATERIAL RESPONSIBILITY OF THE EMPLOYEE". All employees are financially liable to the employer for the direct actual damage caused to him (Article 238 of the Tax Code of the Russian Federation).
But financially responsible persons are usually called employees who bear the so-called full liability in connection with the property (cash) entrusted to them.
Written agreements on full individual or collective (team) liability are concluded with such employees (244 of the Labor Code of the Russian Federation). The lists of works and categories of employees with whom these contracts can be concluded, as well as the standard forms of these contracts, were approved by Decree of the Ministry of Labor of the Russian Federation of December 31, 2002 N 85 (see below).
When changing a financially responsible person (for any reason - upon dismissal, going on vacation, etc.), the property that was entrusted to him is necessarily carried out (part 3 of article 11 of the Federal Law of December 6, 2011 N 402-FZ "On accounting accounting", clause 27 of the Regulation on accounting and financial statements in the Russian Federation (approved by Order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n), clause 1.5 Guidelines on the inventory of property and financial obligations (approved by Order of the Ministry of Finance of the Russian Federation of June 13, 1995 N 49)).
Chapter 39 of the Labor Code of the Russian Federation "PERSONAL RESPONSIBILITY OF THE EMPLOYEE"
Article 238. Liability of an employee for damage caused to the employer
The employee is obliged to compensate the employer for the direct actual damage caused to him. Unreceived income (lost profit) is not subject to recovery from the employee.
Direct actual damage is understood as a real decrease in the employer’s cash property or deterioration of the said property (including the property of third parties held 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 or excessive payments for the acquisition, restoration of property or compensation for damage caused by the employee to third parties.
Article 239. Circumstances excluding material liability of an employee
Liability of the employee is excluded in cases of damage due to force majeure, normal economic risk, emergency or necessary defense or failure by the employer to ensure proper conditions for the storage of property entrusted to the employee.
Article 240
The employer has the right, taking into account the specific circumstances under which the damage was caused, to fully or partially refuse to recover it from the guilty employee. The owner of the property of the organization may restrict the specified right of the employer in the cases provided for 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 governments, founding documents organizations.
Article 241. Limits of material liability of an employee
For the damage caused, the employee shall be liable within the limits of his average monthly earnings, unless otherwise provided by this Code or other federal laws.
Article 242. Full liability of an employee
The full liability of the employee consists in his obligation to compensate the direct actual damage caused to the employer in full.
Liability in the full amount of the damage caused may be imposed on the employee only in cases provided for by this Code or other federal laws.
Employees under the age of eighteen bear full liability only for intentionally causing damage, for damage caused in a state of alcoholic, narcotic or other toxic intoxication, as well as for damage caused as a result of a crime or administrative offense.
Liability in the job description is an example of how an employer can fix the liability of his employees in personnel documents. There are a number of professions (positions) that involve working with entrusted property. How to outline the range of obligations for compensation for damage to the organization in the job description, we will consider in this article.
Under the material liability (hereinafter - MO or liability) of an employee should be understood as the obligation of the employee to compensate for the direct actual damage that he caused to the legal entity. By general rule the limit of compensation in this case is the average monthly income of a citizen (Article 241 of the Labor Code of the Russian Federation).
However, in certain cases, a 100% refund is provided. Such cases include (Article 243 of the Labor Code of the Russian Federation):
On the head of the legal entity, the obligation to compensate for the shortage lies entirely by default (Article 277 of the Labor Code of the Russian Federation), and on his deputies and the chief accountant - only if this is provided for by labor agreements with them (Article 243 of the Labor Code of the Russian Federation).
Also, the Labor Code of the Russian Federation uses the concept of "agreements on complete MO" - individual and collective. That is, for certain types of work and professions, it is legitimate initially, on the basis of special agreements, to provide for an obligation to fully compensate for damage from a shortage of property that was entrusted to a citizen and was directly used by him or serviced (Decree of the Ministry of Labor of the Russian Federation “On approval of lists ...” dated 12/31/2002 No. 85, hereinafter - the List).
The job description of an employee supplements and reveals the labor function of a citizen, provides for the rights and obligations of a person in connection with the performance of his duties and the consequences of non-compliance with mandatory requirements.
In this regard, Rostrud explains: although the failure to draw up such local acts is not a violation of the law, their absence may adversely affect labor relations regarding the adoption by the legal entity of incorrect decisions (letter dated 09.08.2007 No. 3042-6-0).
So, the state institution, through the court, recovered the shortage from the foreman. The court satisfied the claim against the employee only partially, referring to the inconsistency of the argument that the shortage was caused by improper performance of duties. At the same time, the citizen did not have a job description. The court explained that the fact of concluding an agreement on 100% matrimonial responsibility is not yet a basis for recovering funds from an employee (appeal ruling of the Kemerovo Regional Court dated March 21, 2017 in case No. 33-2742 / 2017).
That is, for employees of certain categories, it is important not only to prescribe clauses on MO in employment contracts and conclude agreements on 100% compensation, but also to provide for conditions on liability in job descriptions.
In this article, we focus primarily on complete ML. That is, we are talking about the job description of materially responsible persons. As noted earlier, they include a certain category of employees provided for by the List.
If we talk about limited MO and professions not listed in the List, then it is not required to specifically prescribe in such instructions paragraphs on incomplete matrimonial responsibility.
In turn, the instructions with the condition of 100% compensation indicate the work related to the direct use and maintenance of the property that was entrusted to the citizen. At the same time, the works must comply with the List (decision of the Dzerzhinsky District Court of Perm dated April 9, 2015 in case No. 2-1584/2015, appeal ruling of the Supreme Court of the Republic of Belarus dated March 18, 2014 in case No. 33-3688/2014).
And vice versa, if the professions and types of work are not included in the List, then it is also illegal to conclude an agreement on 100% compensation and include the condition of full liability in the job descriptions of such employees (appeal ruling of the Supreme Court of the Republic of Tajikistan dated 14.07.2014 in case No. 33-9528 /2014).
For example, the court declared illegal the execution of an agreement on a complete MO with the head of the department information technologies, since such a labor function is not in the List (appeal ruling of the Supreme Court of the Republic of Komi dated 06/20/2016 in case No. 33-4052 / 2016).
The list includes, among others, such labor functions as:
As well as the corresponding work on the receipt, storage, release of materials in warehouses, bases, in storerooms, etc.
These works are directly related to the maintenance of the property entrusted to the employee. Let us consider in more detail the DI of the storekeeper. It includes the following sections:
The functionality of the storekeeper includes, among other things, the receipt, accounting, release of property, ensuring its safety, participation in its inventory, warehouse operations and some other duties.
IMPORTANT! The job description provides for the right of the employee to demand proper working conditions from the administration. Failure to comply with this right by the management of the legal entity may lead to negative consequences for the organization.
Thus, the failure by the employer to provide appropriate conditions for storing property in a warehouse, in conjunction with some other circumstances of the case, led to the refusal of the court on the claim for shortage brought by the organization against the storekeeper (decision of the Almetyevsk City Court dated June 14, 2017 in case No. 2-762 / 2017).
Here is a sample job description for download: Storekeeper job description.
Thus, in the case under consideration, it is recommended to prepare such job descriptions, including in them the rules on full liability, not limited to the wording in labor agreements and agreements on 100% MO to the employer. Taken together, these personnel documents in practice, they will help the employer to more effectively recover funds from violators.
Actually, any employee of a company/firm can be a financially responsible person, that is, deal with items (it can be money, documents, office equipment, goods, and much more) that are of some value to the enterprise for the benefit of which he works.
The main difference from other employees is that such a person bears full or partial responsibility for the values that he has been entrusted with or that he has to use to carry out his activities.
Most often, this category of workers includes:
A detailed list of areas of activity where it can be introduced, as well as the positions of employees who can be materially responsible employees, are enshrined at the legislative level in the Labor Code and the Decree of the Ministry of Labor of the Russian Federation (No. 85 of 12/31/2002).
It should be noted that the person responsible for valuables can be both a senior employee and an ordinary (performer).
According to the Labor Code, an employee who caused direct actual damage by his actions or inaction compensates him in full. He is exempt from compensation for lost profits of the employer. Hence, the mat.responsible employee is obliged:
Details and details depend on the field of activity of the company and the position of the employee responsible for the MC. They are registered in employment contract or in a liability agreement.
PTOs have rights that not only protect them, but also allow them to carry out their direct work. Namely, employees have the right to:
A detailed list of rights is reflected in contracts and job descriptions and should not contradict the law.
Chief among them - order of appointment mat.responsible employee, which includes a link to a legislative act regulating the possibility of appointing such an employee and directly the full name of the employee himself.
It is drawn up in duplicate and signed by the parties to the agreement. This document can be drawn up both when hiring, and after, when the employee starts working with material assets due to a change in position, duties, or if necessary.
Contracts and orders related to material liability are mandatory recorded in the ledger, which reflects the dates of compilation, registration numbers, degree of responsibility (full, partial, individual, collective), full name of the responsible employee (in the case of collective responsibility - foreman), his signature and changes .
The document that confirms the fact of the transfer of valuables to the person who is responsible for them is the act of acceptance and transfer. The form of the document is unified and contains information: about the employee transferring and accepting responsibility for the safety of material assets; date, time, number and place of filling; operating or storage conditions; name, quantity and characteristics of values.
The document must also have 2 copies, drawn up and signed directly at the time of transfer of values.
Due to the variety of positions that may be held liable, the job description is drawn up individually for each employee and reflects the full specifics of the work. It indicates specific actions, special duties, the boundaries of responsibility of each of these employees.
In this way, The job description of a person contains:
General concepts and abbreviations should not be introduced into the text of the document.
I would also like to say that job description mat. responsible employee- the document of which, in principle, does not exist, because should the instruction refers to a specific position, and all clauses in the contract will be different. An example of one of them (not the most standard one) is below:
As well as job description employee training plays an important role.
It can be carried out at a certain frequency set by the employer, and is required for the rational distribution of employees' time and the development and improvement of skills.
It can be done 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.
In order to control the activities of a responsible employee, various forms of reporting are mandatory at the enterprise.
The reporting period and deadlines for the submission of documents are set by the head of the enterprise and depend on the need to update information on material values and volumes and the type of activity of the organization. The responsible person can inform his management about the movements of the things entrusted to him daily, once a week / month / quarter, etc.
All changes and movements of material assets are recorded in writing and executed in the form of a document. It contains:
The report is drawn up in 2 copies and signed mat. responsible person.
The data entered in writing are compared with the attached documents.
Accounting for fixed assets for which a person is responsible is carried out using:
Forms of this documentation can be found in Labor Code and Decrees of the Government of the Russian Federation.
When checking and identifying a lack of fixed assets or their damage, a person who has signed an agreement on full liability can not only receive a reprimand with entry in a personal file, but also be suspended or dismissed. In this case, the damage to the employee will be fully compensated. The degree of punishment depends on the degree of guilt of the employee.
Another very important document is receipt of a financially responsible employee, which is compiled according to the approved form (P - 52).
It is filled in and signed by the employee personally before the start of the inspection, audit, inventory and is proof that there are no unaccounted for money, documents and valuables, and all the rest are included in the report.
The employees responsible for things play a very important role in the activities of the organization, since the coherence, accountability and quality of work depend on them. Therefore, it is important to follow all the rules and recommendations for the appointment, execution and organization of the activities of responsible persons.
Or responsible person
This expression is written in three separate words - financially responsible person .
Compound adjectives are sometimes written with a hyphen, but they should not be confused with the combination of an adverb and an adjective, as in this case. Compound adjectives are written through a hyphen, formed from a combination of equal words (“you can insert a union and”): worker-peasant = worker and peasant.
But in this case it is impossible to insert a union and, otherwise it will be nonsense: "a material and responsible person." The meaning of the expression " financially responsible” means that a certain person is financially responsible. Word " financially" is an independent adverb, it can be rearranged ( person responsible financially). Therefore the word " financially responsible person' is written separately.
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