How to withhold from the salary of an employee the amount of material damage. Deduction of material damage from wages Deduction from wages of damage caused by an employee

Hello! Is it possible to withhold at the time of dismissal a lump sum of material damage revealed on the eve of dismissal in the amount of average earnings? Is there a limit of no more than 20% in this case? Can deductions be made from compensation?

The cost of damage withheld from the employee's income should not exceed his average monthly earnings (part 1 of article 248 of the Labor Code of the Russian Federation). The average monthly earnings should be calculated on the basis of the average daily (hourly) earnings and working days (hours) during the month in which material damage was discovered. No more than 20% can be deducted from an employee's monthly salary. If deductions are made from the last salary payable upon dismissal of an employee, the employer has the right to withhold the entire amount. The rules established by part 1 of article 138 of the Labor Code of the Russian Federation do not apply in this case. Since the legislation does not expressly state that in the situation under consideration it is possible not to comply with the restriction established by Part 1 of Art. 138 of the Labor Code of the Russian Federation, it is necessary to take from the employee a written consent to the deduction. This will avoid disputes with him. If the employee does not agree to the deduction, he can voluntarily deposit the amount due from him to the cash desk of the organization. In the event that the employee refused to voluntarily compensate for the damage or did not agree with his assessment, then you will have to go to court to pay off the loss.

The rationale for this position is given below in the materials of the Glavbukh System vip version

1. Situation: How to withhold debt from an employee who is leaving. Withholdings are made at the initiative of the organization

From the last salary to be issued, withhold the entire amount of the debt. Even if it exceeds 20 percent of the salary this month. Rules established by part 1 of Article 138 Labor Code RF does not work in this case. Based on the systematic interpretation of articles 137, 138 and 140 of the Labor Code of the Russian Federation, the limitation on deduction in the amount of 20 percent of the salary due is valid only for monthly salary payments. Upon dismissal of an employee, you can recover the entire amount of the debt. This point of view is shared by specialists of the Ministry of Health and Social Development of Russia in their private explanations.*

The chief accountant advises: since the legislation does not expressly state that in the situation under consideration it is possible not to comply with the restriction established by part 1 of article 138 of the Labor Code of the Russian Federation, obtain the written consent of the employee to withhold. This will avoid disputes with him.*

It should be noted that in the event of a lawsuit with an employee, the court may take the side of the latter, obliging the organization to comply with the established limit - 20 percent of the salary. For example, the Supreme Court of the Republic of Buryatia concluded that Article 138 of the Labor Code of the Russian Federation limits the amount of deductions for each salary payment in order to provide an employee with an amount sufficient to meet his basic living needs. It does not matter whether the employment relationship continues or the employee is dismissed. Consequently, upon dismissal of an employee, no more than 20 percent of the salary can be withheld from him (see the cassation definition Supreme Court Republic of Buryatia dated February 27, 2012 No. 33-531).

Thus, having the written consent of the departing employee to withhold the entire amount of his debt without restrictions, the organization will protect itself from litigation with him.

N.Z. Kovyazin

Hold order

Withhold the amount of material damage from the employee's income in this order.

First, calculate the amount of losses, which includes:
- the amount of material damage;
– expenses for the acquisition or restoration of property (for example, repairs);
- expenses for compensation for damage that the employee caused to other citizens or organizations (for example, damage from an accident in the part not covered by insurance compensation).

The composition of the losses that the employee who caused material damage to the organization is obliged to compensate is indicated in article 238 of the Labor Code of the Russian Federation.

Creation of a special commission

To confirm the amount of material damage in the organization, you can create a special commission (Article 247 of the Labor Code of the Russian Federation). Its composition is approved by the head of the organization. It is advisable to create a commission when establishing the facts of theft or abuse, as well as damage to valuables.

in commercial organizations

Specify the identified shortage (cost of losses) in the reconciliation statement.

Make collation statements:
- either according to the forms approved by clause 1.2 of the Decree of the Goskomstat of Russia dated August 18, 1998 No. 88 (forms No. INV-18 or No. INV-19);
- or according to the forms developed by the organization independently and approved by the head of the organization.

If the amount of material damage can be established on the basis of documents received from counterparties, the commission may not be created. For example, in the event of an accident due to the fault of an employee, the amount of material damage can be established from documents received from insurance and repair companies.

Damage assessment

Determine the amount of damage at market prices on the day the damage was caused (accident by an employee, shortage detected, etc.). In this case, the damage cannot be assessed below the value of the property according to accounting data (taking into account depreciation). When determining the damage, do not take into account the actual losses within the limits natural loss. This procedure is established by Article 246 of the Labor Code of the Russian Federation.

Written explanations of the employee

After determining the amount of damage, take a written explanation from the employee about the reasons for which it arose. If the employee refuses to do this, then draw up an act. This procedure is established by part 2 of article 247 of the Labor Code of the Russian Federation.

Retention order

To recover the amount of damage from the guilty employee, the head of the organization must issue a withholding order. The order must be issued no later than one month after the commission establishes the amount of damage.

Calculation of the amount of damage

Based on the order, from the employee's income, withhold the cost of damage not exceeding his average monthly earnings. In view of this rule, it is necessary to recover damages both in cases where the employee bears limited liability, and in cases where liability occurs in the full amount of damage.

The amount of damage exceeding the average monthly earnings can be received from the employee only through the court (in the event that he is fully liable). At the same time, the employee can voluntarily compensate the amount of damage. In this case, by agreement of the parties, compensation for damage with installment payment is allowed.

This procedure is established by Article 248 of the Labor Code of the Russian Federation.

Situation: how to determine the average monthly earnings when calculating the amount of material damage that can be withheld from an employee's income

The legislation does not provide a methodology for calculating the average monthly earnings. For all cases of maintaining average earnings, single order its calculation on the basis of the average daily (hourly) earnings (Article 139 of the Labor Code of the Russian Federation). Therefore, when calculating the amount of material damage, it is necessary to use it. The various names that are used in determining the amount of payments cannot serve as a basis for using any other procedure.

The cost of damage withheld from the employee's income should not exceed his average monthly earnings (part 1 of article 248 of the Labor Code of the Russian Federation). In this case, the average monthly earnings should be calculated on the basis of the average daily (hourly) earnings and working days (hours) during the month in which material damage was discovered (Article 139 of the Labor Code of the Russian Federation, clauses 9 and 13 of the Regulation approved by the Government RF dated December 24, 2007 No. 922).

No more than 20 percent can be deducted from an employee's monthly salary. Therefore, it will most likely take several months to recover the amount of material damage in the amount of the average salary.*

An example of calculating the material damage recovered from an employee. full agreement liability not concluded with an employee

In January, through the fault of employee A.S. Kondratieff's printer failed. The employee has limited liability.

The amount of material damage is estimated at 12,000 rubles.

The average daily earnings of Kondratiev is 900 rubles / day. January has 15 business days.

The average monthly earnings of Kondratiev in January amounted to 13,500 rubles. (900 rubles / day? 15 days).

Since the average monthly salary is more than the amount of damage, 12,000 rubles are withheld from Kondratiev by order of the head. Moreover, from each of his salaries - no more than 20 percent.

An example of calculating the material damage recovered from an employee. An agreement on full liability with an employee is concluded

The organization revealed a shortage of money in the cash desk in the amount of 52,000 rubles. With cashier A.V. Dezhneva concluded an agreement on full liability. She pleaded guilty.

Dezhneva's average earnings in the month when a shortage was discovered is 10,000 rubles. Because the average earnings less than the amount damage, by order of the head with Dezhneva, 10,000 rubles are withheld. Moreover, from each of her salaries - no more than 20 percent.

For five months, the accountant withheld 2,000 rubles from Dezhneva's salary. Dezhneva refused to reimburse the rest of the damage and quit. The organization went to court to recover the funds.*

An example of calculating an employee's salary, taking into account deductions within his average earnings

On January 12, 2013, through the fault of employee A.S. Kondratieff's printer failed. The employee has not signed an agreement on full liability.

The amount of material damage is estimated at 10,000 rubles.

For the period from January to December 2012, Kondratiev worked 250 days. During this period, he was credited with 200,000 rubles.

In January 2013, 17 working days.

The average salary of Kondratiev for the month in which material damage was caused (January 2013) is:
200 000 rub. : 250 days ? 17 days = 13,600 rubles.

Since the amount of material damage does not exceed the average salary of Kondratiev, all 10,000 rubles can be withheld from his income.

In January 2013, Kondratiev received a salary in the amount of 15,000 rubles. Kondratiev is provided with a standard tax deduction for personal income tax in the amount of 400 rubles. (Kondratiev has no children).

The amount of personal income tax for January 2013 is:
(15,000 rubles - 400 rubles)? 13% \u003d 1898 rubles.

The employee's income after tax is:
15 000 rub. - 1898 rubles. = 13,102 rubles.

The maximum amount of deductions from an employee's monthly income is:
RUB 13,102 ? 20% = 2620 rubles.

The amount of damage caused by the employee is more than this amount. However, in January, the accountant withheld only 2,620 rubles from Kondratiev's salary. The remaining 7380 rubles. (10,000 rubles - 2620 rubles) the organization will withhold from the employee's salary in the following months.

Deductions from compensation payments

Situation: is it possible to withhold the amount of material damage from compensation payments to an employee for the use of his personal property and from per diem

Yes, you can, if the employee agrees to the hold.

At the initiative of the organization, it is impossible to withhold the amount of material damage from such payments. This conclusion can be drawn on the basis of Article 137 of the Labor Code of the Russian Federation. It says that deductions at the initiative of the organization should be made from the salary. Compensation payments (per diem, compensation for the use of personal property) guaranteed by the Labor Code of the Russian Federation (Articles 168 and 188 of the Labor Code of the Russian Federation) do not apply to wages (part 1 of Article 129 of the Labor Code of the Russian Federation). At the same time, the labor legislation does not establish any restrictions on deductions that the organization makes not on its own initiative, but at the request of the employee. Therefore, if there is such a statement, it is possible to deduct the amount of material damage from any payments.

If the employee does not agree to the hold, proceed as follows. Invite him to voluntarily compensate for the amount of material damage in excess of his average monthly earnings. He can:
- deposit the required amount into the cashier;
- with the consent of the organization, provide it with property equivalent to the damaged one (repair the damaged property);
- Compensate for damages with installment payment.

This procedure is provided for in Article 248 of the Labor Code of the Russian Federation.

If the employee refused to voluntarily compensate for the damage or did not agree with his assessment, then you will have to go to court to pay off the loss. You will also have to apply to the court if the order to withhold was issued later than a month after determining the amount of damage (Article 248 of the Labor Code of the Russian Federation). *

At the same time, the organization has the right to fully or partially refuse to recover damages from the employee (Article 240 of the Labor Code of the Russian Federation).

Waiver of retention of damages

The employer has the right to refuse to withhold damages from the employee. Waiver of recovery may be full or partial, taking into account the specific circumstances in which the damage was caused. This right is granted by Article 240 of the Labor Code of the Russian Federation.

Waiver of damages is admissible irrespective of following factors:
- the type of responsibility borne by the employee (limited or full liability);
- form of ownership of the organization.

This is stated in paragraph 6 of the decision of the Plenum of the Supreme Court of the Russian Federation dated November 16, 2006 No. 52.

Issue an order to release an employee from compensation for material damage.

N.Z. Kovyazin

Deputy director of the department wages, labor protection and social partnership Ministry of Health and Social Development of Russia

Reading time: 9 min

current Russian legislation provides for mandatory compensation for damages caused to the employer.

The procedure for compensation for damage depends on the type of legal relationship between them.

Let's take a closer look.

Dear readers! Each case is individual, so check with our lawyers for information.Calls are free.

How is the amount of damages determined?

The employer can determine the amount of damage caused in two ways: in general and in a special manner.

The determination of damage in the first case occurs on the basis of Art. 246 of the Labor Code of the Russian Federation: the amount of damage is determined by current losses. To calculate a specific amount of compensation, it is necessary to determine the market price of the damaged property on the day it was discovered.

At the same time, it cannot be lower than its purchase price, indicated in the financial statements, minus the degree of depreciation.

Thus, determining the amount of compensation in the general order implies 2 options:

1. based on actual losses, taking into account the market price for the current day;
2. on the basis of financial statements, taking into account depreciation.

The latter option is used if the market price of the product is below it. purchase price.

Having determined the amount of compensation, the employer issues a deduction order Money. This document must be executed no later than one month after the discovery of the fact of property damage and its reflection in the inventory act.

The amount recovered from the employee cannot exceed his monthly amount, determined on the basis of his actual salary for 12 months.

Withholding funds is not possible from the following payments:

• payments related to the transfer of an employee to another location;
• for depreciation of working tools;
• maternity benefits, .

If several people are found guilty of causing damage, i.e. the work team, i.e. we are talking about (for example, a team), the amount of compensation for each of them is determined individually, taking into account the degree of his guilt and the type of liability (full or limited).

The amount of deductions in this case is determined by a voluntary agreement between the team and the employer or by the court, if the damage is recovered in court.

Options for compensation for material damage by an employee

Voluntary

Voluntary compensation for damage by employees is made in writing. an agreement specifying specific payment terms. The form and amount of compensation are determined by the employee and the employer: it can be cash or other property equivalent to damaged or lost.

In this case, the parties may conclude installment payment agreement, in which the employee undertakes to pay the entire amount by a certain time. If the employee fails to comply with this agreement, the employer has the right to demand payment of the remaining part of the debt through the court.

At the same time, it must be remembered that a voluntary agreement implies compensation, the amount of which does not exceed the monthly salary of the employee. That is, if the agreement specifies an amount in excess of the employee, he may refuse to pay the remainder of the debt.

extrajudicial

Out-of-court damages means withholding compensation from the salary of the guilty employee at the direction of the employer.

It is possible under several conditions:

1. the amount of compensation does not exceed the monthly salary of the employee;
2. no more than a month has passed since the discovery of the fact of damage or loss of property;
3. the employment relationship between the parties continues during the entire period of collection of funds.

Judicial

Judicial compensation for the damage caused is possible in the following cases:

• compensation exceeds the monthly earnings of the perpetrator;
• More than a month has passed since the discovery of the damage.

When applying statement of claim the employer must prove the fact of causing damage to him and its amount, as well as the degree of fault of each employee with collective responsibility.

Recovery of damages from a dismissed employee

To recover compensation for damages from a dismissed employee is possible only through the courts. The algorithm of actions in this case looks like this:

Determining the deadline for filing a lawsuit

Art. 392 of the Labor Code of the Russian Federation secures the employer the right to apply to the court within a year from the date of discovery of the damage. The date of its discovery is the day the inventory was completed or another day on which the employer discovered the presence of damaged or missing property.

If a voluntary agreement on the payment of compensation was concluded between the employer and the employee, but the employee did not make the next payment and subsequently quit, then the day the year period starts counting will be the day of the first missed payment.

Determining the amount of damage caused

In the case of recovery of compensation from a dismissed employee, the amount of recovery is determined by subtracting from the actual amount of damage already incurred former employee payments.

Drafting a claim

The application must be made in writing or by technical means in free form. The form must contain:

1. The name of the court, the name and address of the plaintiff (in accordance with the statutory documents of the organization), the name and address of the defendant, the personal signature of the plaintiff.
2. The subject of the claim, i.e. the claim for compensation for the damage caused.
3. The circumstances on which the plaintiff's claims are based: legal evidence of the actual fact of material damage, as well as the defendant's guilt.
4. Price of the claim: the amount of compensation claimed.
5. Information about an attempt to pre-trial settlement of the situation, if required by law.

The main mistakes of employers

1. Withholding from the salary of an employee compensation in excess of his monthly salary without his consent. For example, if the amount of damage is 15 thousand rubles, and the salary of the guilty employee - 10 thousand, then the total amount of compensation should not exceed 10 thousand rubles. The employer can receive the remaining amount of 5 thousand only after the relevant court decision!
2. Issuance of an order to withhold funds later than one month from the date of discovery of the damage. The countdown of the specified month begins from the moment the amount of damage caused is determined. If more than 30 days have passed since that date, you can claim compensation only in court!
3. The amount of actual damage has not been established.
4. Inventory rules violated.
5. Lack of a written explanation from the employee. In order to recover compensation, the employer is obliged to demand a written explanation from the employee on the fact of damage. The request must be made in such a way that the employer has documentary evidence of this. Refusal to give an explanation is formalized by the relevant act.
6. Requiring compensation from an employee in the presence of circumstances excluding any of his liability. These include: force majeure, emergency and defense, as well as neglect by the employer of the rules and regulations for the storage of property.
7. Absence or vice versa, its conclusion in the absence of grounds for it. If an employee working with material assets has not concluded a full liability agreement, in case of damage, he will be liable within the limits of his monthly salary. Also, the employer does not have the right to conclude such an agreement with employees employed in positions not listed in the list of positions (Decree of the Ministry of Labor No. 85). Such a document will be declared invalid in court.

Arbitrage practice

Example 1

Appealed to the court state enterprise with a lawsuit against the former driver Klipikov demanding compensation for material damage. According to the statement, the defendant Klipikov, while performing his job duties, hit the car of citizen Ivanov while driving an official car. The court found Klipikov guilty of this accident and ordered him to pay Ivanov 80,000 material damages.

The company transferred the required amount to Ivanov's account, after which it concluded an agreement with Klipikov to reimburse him for this amount within six months. The driver was fired two months later. own will and payments stopped.

The plaintiff's claim was denied. According to the court, the defendant at the time of the accident, i.e. causing damage, was in the line of duty. For the two months that Klipikov worked in the organization, they were paid 20,000 rubles, while his average salary was 15,000.

Grounds for refusal of the claim: since the position of the driver is not included in the list of positions that imply full liability, the defendant may be charged compensation not exceeding his monthly earnings. This amount has already been paid by the respondent.

Example 2

The organization went to court demanding to recover from the former employee compensation for material damage. With the defendant Ivanov entered into an agreement on full liability. Material values ​​were entrusted to the defendant on the basis of an inventory act, secured by his personal signature. During the next inventory, a shortage of valuables entrusted to Ivanov was revealed. The defendant provided a written explanation on this fact, indicating that there were no material assets indicated in the previous inventory act, and accordingly, no damage was caused to the organization.

20% was withheld from Ivanov's salary, after which he was fired. Compensation was also collected from the final calculation of the employee (20%). The plaintiff seeks to recover from the defendant the remaining amount of the damage caused by him.

Court sentenced this requirement satisfy and collect from the defendant the remaining amount of compensation.

The basis is the conclusion between the parties of an agreement on full liability, in which the defendant is liable for his obligations in full, and dismissal is not a reason for refusing compensation for damage. Since Ivanov agreed with the inventory act, it is not possible to dispute the existence of material assets.

Unfortunately, not a single employer is insured against the possibility of damage to property by an employee. Sometimes this is caused by the negligent attitude of an employee to his professional duties. It is quite natural that the employer wants to compensate for the damage caused by the employee. But can you always count on it? How to properly recover material damage from an employee? What mistakes are most often made by the employer in this case?

When does responsibility come?

The onset of liability for causing damage to the property of the employer is provided for by the Labor Code of the Russian Federation (Article 283). Liability can be characterized by two features:

• one of its parties must be an individual who works for the employer at the time of damage to property;
• the amount of liability depends on the amount of damage and the nature of the violation that led to damage to property.

Liability comes under the condition that there is:

• direct damage;
• illegal behavior, negligence, improper performance of their professional duties;
• the fault of the employee who caused the damage.

If damage to the employer's property is caused by force majeure circumstances, defense, extreme necessity, liability does not arise. Also, the employee is not responsible for the property when the employer has not provided the necessary conditions for his safety.

What is financial responsibility?

The essence of liability lies in the obligation of the employee to compensate for the material loss caused by him. In this case, only damaged property is meant, lost profits are not taken into account.

The definition of material damage includes a real decrease in the quantity or deterioration in the quality of the property of the employer. For example, lack of money, damaged equipment, raw materials, expenses for paying a fine in relation to the employer, which was appointed through the fault of the employee.

What is the responsibility of an employee?

The main types of material liability of employees are presented in the table:

Full liability agreement - a guarantee or an employer's attempt to insure their property?

It is common for an employer to conclude an agreement on full liability with each hired employee. At the same time, he believes that such an action reliably insures him in the event of property damage caused by an employee. But it is not always the case. Such an agreement will not become a lifesaver for the employer in any case.

For example, the employer tried to receive compensation for damage caused by the fault of the head of the department in the performance of professional duties. However, the court denied this, despite the existence of an agreement on full liability between the employee and the organization. The reason was that the official duties of this employee did not directly include ensuring the safety of the company's property.

How to recover the damage caused?

The procedure for recovering material damage to the employer consists of several stages:

• conducting an inventory of funds;
• creation of a commission to conduct an internal investigation and establish the causes that provoked the damage;
• obtaining from the employee a written explanation of the reasons for the loss. If he refuses, then the refusal should be recorded in the act;
• calculation of the amount of damage inflicted in the market value on the day of its occurrence. At the same time, the value of the lost or damaged property should not be less than that recorded in the accounting records;
• delimitation of the degree of guilt and liability between employees if the loss was caused by the fault of several persons.

The employer has the opportunity to withhold the loss from the perpetrator not only through the court, but also in the pre-trial order.

Without recourse to the courts, a shortage is withheld, not exceeding the average monthly salary of an employee. An order to this effect must be created no later than a month after the incident occurred and the losses were calculated. If an employee objects to the actions of the employer, then he can go to court.

The parties may agree to pay damages in instalments. In this case, you should draw up a payment schedule and indicate their specific dates. If the employee took the obligation to compensate for the damage, but quit without doing this, then the employer can go to court with this. Also, only in court can the issue of recovering damages from an employee in an amount exceeding his average earnings, if he refuses to voluntarily do this, be resolved.

Reflection of damage on accounts: postings

The value of the property established during the inventory should be shown in the debit of account 94. Read also the article: → “”. This amount is recorded in the accounts as follows:

The shortage cannot be withheld from the employee if the employer does not have documentary evidence of his guilt.

The most common mistakes employers make when claiming damages

Trying to get compensation for material damage from an employee, the employer often makes the following mistakes:

• attempt to recover the damages incurred in full. Full compensation for damage is allowed only in cases strictly defined by law (Article 241 of the Labor Code). Also, the head of the company bears full financial responsibility and Chief Accountant enterprises;
• conclusion of an agreement with each employee on full liability in the hope of the possibility of recovering the entire loss. Even if such an agreement was concluded, but there were no legal grounds for this (the employee’s position is not in a special list, or his activity is not related to material values), then it will be declared invalid by the court;
• an attempt to recover from the employee not only the damage caused, but also lost profits. The employee is obliged to compensate only for direct loss;
• the mistake of the employer is to withhold the amount of the administrative penalty imposed on him through the fault of the employee. For example, the seller did not ensure that expired food products were removed from the shelves in a timely manner. As a result of the check, an administrative fine was imposed on the store, which the employer paid in the amount of 50,000 rubles. After that, the employer tried to withhold the amount of the fine from the seller who committed the violation, whose earnings are 22,000 rubles. The seller refused to pay damages in this amount, and the employer went to court. The court, taking into account all the circumstances, dismissed the employer's claim. In this case, he can receive compensation for the damage caused only partially in an amount not exceeding the average wage of the employee.

Answers to current questions about the recovery of material damage from an employee

Question number 1. Is it possible to repay material damage in installments?

Yes, it is possible to pay off the damage caused to the employer in installments. This is permissible subject to the mutual consent of the parties to the employment contract. To do this, it is necessary to draw up a written obligation of the employee to repay the debt in installments and indicate the payment schedule. On this obligation, the head of the enterprise must put a resolution that he does not mind. It is possible to issue an installment plan by a separate order or order, which will indicate the payment schedule.

Question number 2. Should an employer without fail hold back the damage done to them by an employee?

Recovery of material damage is not the responsibility of the employer. Rather, it is his right. The employer has the right to refuse this procedure if the circumstances specified in Article 240 of the Labor Code of the Russian Federation occur. These include the difficult financial situation of the employee, a small amount of damage caused, minor children who are dependent. The employer may not recover material damage either initially or refuse to recover at the stage of litigation. In this case, you need to issue a waiver of claims in writing.

In most cases, the employer can recover only that part of the damage that does not exceed the average salary of the employee. The list of cases when full liability arises is established by law and the employer cannot expand it in any way. Normative acts do not establish a specific procedure for calculating average earnings for the purpose of compensating for the loss caused by an employee. When determining it, you can use the general calculation rules based on the duration of the calculation period of 12 months.

Question number 4. How much, in accordance with the law, can the employer withhold from the culprit for the damage caused?

If the case does not fall under the variant of full repayment of the cost of the loss defined by law, then the most that the employer can count on is the average salary of the employee. In a month, you can not deduct more than a fifth of earnings from earnings. If the employer believes that he has the right to demand repayment of the inflicted loss in full, and the employee does not want to do this, then such a disagreement must be resolved in court.

Question number 5. What assessment takes into account the amount of damage caused by the employee?

Answer. Without fail, the cost of the loss caused by the employee must be calculated based on market prices. But if the assessment of the missing funds in the accounting of the enterprise exceeds the market value, then the greater cost is taken as the basis for determining the amount of compensation.

subject and theme. The article explores the problems of compensation for material damage by employees of the organization: different kinds liability, the general procedure for determining and recovering the amount of material damage in terms of accounting and documentary evidence of completed transactions.
Targets and goals. The purpose of the study is to study the requirements of regulations and documents for the organization of material liability at the enterprise, accounting and taxation of the amount of material damage and its deduction from the wages of employees.
Methodology. The research material was legislative, regulatory acts and documents on accounting and tax accounting, scientific sources regarding the types of liability, determination and write-off of the amount of material damage (shortage, loss and damage to the organization's property).
In the course of the study, methods were used comparative analysis, systematization and generalization of information, review of the requirements of regulations.

Results. This article defines the relationship between the norms of labor legislation and internal documents enterprises for the organization of liability of employees. Examples of calculations and determination of the correspondence of accounting accounts for accounting for shortages, losses and damage to property in the legal and accounting aspect, including taxation issues when deducting the amount of damage from employees' wages, are considered.
Scope of the results. The results of this article can be applied in accounting practice in cases of material liability of employees for the damage caused.
Conclusions and significance. The procedure for documentary confirmation and substantiation of accounting records for accounting and writing off the amount of material damage at the expense of the perpetrators or in another manner prescribed by the legislation of the Russian Federation has been determined.

Many organizations, regardless of their profile of activity, are faced with problems of compensation for the amount of material damage caused by employees of the same organization in the performance of their official duties or illegal actions that resulted in loss, damage or loss of property.
Examples of property damage are:
– breakage or loss of office equipment;
- unprofessional actions of employees in cash settlements;
– direct theft of property;
- damage to property;
– disclosure of information constituting an official (commercial) secret;
- other situations or facts of economic life.
The norms of labor legislation in a certain way require employees to take care of the property of the organization. However, in practice, in particular when conducting an inventory, there are discrepancies between the actual availability of property and accounting data.
The final decision on the settlement of inventory differences is made by the head of the organization.
According to the general accounting rules, shortages and losses identified during the inventory within the limits of natural loss (approved by the relevant ministries and departments) are written off to production or distribution costs, in excess of the norms - at the expense of the guilty parties. If the perpetrators are not identified or the court refused to recover damages from them, then these losses are written off to financial results commercial organization or an increase in spending non-profit organization.
Before making a decision on compensation for damages by specific employees, it is necessary to conduct an audit. Article 247 of the Labor Code of the Russian Federation establishes the obligation of the employer to determine the amount of damage caused to him and the reason for its occurrence. To do this, it is necessary to check all the circumstances of shortages and losses of material assets, funds and other property and obtain from the employee, in whose official duties includes the safety of the relevant assets, a written explanation of this fact.
In case of refusal or evasion of the employee from his presentation, an appropriate act is drawn up. If the employer proves the legitimacy of concluding an agreement with the employee on full liability and that this employee has a shortage, the latter is obliged to prove that he is not guilty of causing damage.
The amount of damage is determined by the relevant specialists on the basis of actual losses based on market prices in force 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. This definition is contained in the Labor Code of the Russian Federation, but the employer has the right, taking into account specific circumstances, to refuse to recover from the guilty person the amount of damage in whole or in part, or to apply certain measures of influence to the employee established by local regulations, for example, to deprive bonuses or other incentive payments. Consequently, the employee can count on the settlement of this situation with the employer, so to speak, in a pre-trial order.
However, the amount of compensation for material damage, as a rule, does not decrease if it was caused by an employee who was in a state of alcoholic, narcotic or toxic intoxication, as well as causing damage by a crime committed for personal gain. In such cases, it is desirable to obtain written explanations from witnesses of this situation and document the guilt of the employee. The order of the head to recover from the employee the amount of compensation for the damage caused is drawn up in any form within a month from the moment the causes and amount of the damage were determined.
It should also be taken into account how the employer himself fulfilled his obligations aimed at ensuring the safety of the property of the organization. For example, a cashier must be provided with transport and security to receive cash from a bank account. If the cashier with cash goes to public transport where theft can occur, then he should not be responsible for the lost amount.
Determining the boundaries of an employee's liability is one of the most controversial issues in the relationship between an employee and an employer. The Labor Code provides for two types of material liability: limited and full. In case of limited material liability, the employee compensates for damage within the limits of his average monthly earnings, regardless of the amount of damage caused. Cases in which limited liability may apply include:
– breakage (damage) of office equipment, household inventory;
- breaking the rules traffic when driving a company car (if the organization has paid a fine for its employee);
- incorrect filling of the details of primary accounting documents;
- late payment of bills due to negligence official duties resulting in material damage to the organization.
The general procedure for calculating average earnings is carried out in accordance with Art. 139 of the Labor Code of the Russian Federation: based on the actual accrued wages and the actual hours worked for the 12 calendar months preceding the period when the fact of shortage, damage or loss of property was discovered.
However, the employer cannot recover from the employee the amount of damage in the amount of one month's earnings at a time.
The total amount of all deductions for each payment of wages cannot exceed 20% of the amount that remains after withholding taxes from the employee's wages.
Even if deductions are made from wages according to executive documents, 50% of wages must be saved. However, when compensating for harm caused by a crime, the amount of deductions can be up to 70% of the amount of wages.
Therefore, deductions from the salary at the initiative of the employer are only permissible after all mandatory deductions have been made, including those under executive documents (withholding of alimony and the amount of compensation for harm caused to life, health, and then all the rest).
To account for the amount of material damage, account 94 "Shortages and losses from damage to valuables" is used, and for settlements with employees guilty of causing harm, account 73, subaccount 2 "Settlements with personnel for compensation for material damage".
To recover damages from an employee bearing limited liability, an order (instruction) of the head of the organization is sufficient.

Example 1. If the amount of material damage caused by an employee (breakdown of office equipment, for example a laptop) was 30,000 rubles, and the average monthly salary (without) is 21,500 rubles, then by order of the employer (at the request of the employee), the accountant has the right to monthly withhold from the employee's salary conditionally 4300 rubles. (20%) until debt repayment in the total amount of 21,500 rubles.
Debit of account 94 Credit of account 10, 41, 50, 71, etc. - 30 000 rub.;
2100 rub.;
Debit account 91.2 Credit account 94 - 8500 rub.;
Debit account 70 Credit account 73.2 - 4300 rub.

Example 2. An employee of the organization Petrov V.P. by the end of March, he did not hand over to the organization's cash desk the balance of the advance payment previously issued for reporting in the amount of 2500 rubles. According to the order of the head to withhold the specified amount from wages, with which Petrov The.P. was familiarized, the accountant of the organization made the following accounting entries and calculations:
Debit account 94 Credit account 71 - 2500 rub. - the amount of damage caused by the employee;
Debit account 73.2 Credit account 94 - 2500 rub. - the amount of damage is attributed to the guilty employee;
Debit account 26 Credit account 70 - 15 800 rub. March payroll;
Debit account 70 Credit account 68 () - 2054 rub. - income tax withheld individuals .
The employee is not entitled to standard tax deductions. The monthly deduction limit is: (15,800 RUB - 2,054 RUB) x 20% = 2,749.20 RUB.
Debit account 70 Credit account 73.2 - 2500 rubles. - the amount of damage was withheld (does not exceed 20%).

Thus, the recovery of the amount of damage not exceeding the average monthly earnings, no later than one month from the date of its discovery and the establishment of the amount of damage, is carried out by order of the employer.
The full liability of the employee consists in his obligation to compensate the direct actual damage caused to the employer in full. With individual workers written agreements on full individual liability are concluded, which establish their rights and obligations and the responsibility of the employer to ensure the safety of the relevant assets.
To bring an employee to full liability, the following conditions must be met:
- the presence in the federal law of an indication of the full liability of the employee;
- performance by the employee labor function, which implies full financial responsibility;
– infliction of direct actual damage to the employer when the employee performs 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 and in other cases provided for by Art. 243 of the Labor Code of the Russian Federation.
For example, if an employee services the material values ​​or funds entrusted to him, an agreement is concluded with him on full individual liability. Also, if an employee receives any material values ​​on the basis of a power of attorney, then his bringing to full financial responsibility for the shortage and damage to these values ​​is justified by the specified document.
As a one-time document, the courts call the receipt by an employee from his counterparties of funds on an account cash warrant and not transferred to the cash desk of the organization, as well as the receipt of funds under the report without the subsequent submission of supporting documents.
At present, an agreement on full individual liability is concluded only with an employee whose position or work performed is included in the List of positions and work replaced or performed by employees, approved by Decree of the Ministry of Labor of Russia N 85. The named List of positions and works is exhaustive and is not subject to extended interpretation.
In addition to individual liability, collective (team) liability may be introduced if the list of work performed by the team (team) is contained in the said Decree of the Ministry of Labor of Russia.
With this form, all members of the team (team) are responsible for the safety of material assets. At voluntary compensation damage, the degree of guilt of each employee is determined by agreement between all members of the team (team) and the employer, and when recovering damages in court, the degree of guilt of each member of the team is determined by the court.
In any case, when deducting the amount of damage from the wages of employees, one must strictly adhere to the norms of labor law. However, labor law there are cases that exclude the liability of the employee (Table 1). A prerequisite to compensate for material damage, there is also a causal relationship between the actions of the employee and the direct actual damage incurred by the employer. These circumstances are essential for the correct resolution of damages cases.

Table 1

Cases excluding the material liability of the employee

Situations from judicial practice on the issue of liability of employees are considered in detail in the works of Yu.A. Suslova, N.A. Vikulova, L. Minnegalieva, P. Dunaev and a number of other authors and are not the subject of this article. Although the legal justification for deductions from the employee of the amount of material damage is the basis of the relevant accounting records.
For example, before issuing an order to withhold amounts from employees in repayment of material damage, as discussed in a number of works, the employer should obtain consent from the employee to withhold:
1) draw up a notice in which to provide a column on the consent of the employee to deduct the appropriate amount from wages;
2) the employee must issue a statement that he does not object to the deduction;
3) provide in the order of the head a note on consent to withholding.
It follows from the foregoing that the basis for bringing employees to liability is material damage (shortage). If facts of loss, damage, theft of property are found, it is necessary to conduct an inspection or inventory.
The accounting service of the organization is obliged to monitor the timeliness and completeness of the inventory, correct documentation its results and reflect on the accounts of accounting revealed discrepancies between the actual availability of property and accounting data. According to the results of the inventory and service checks, appropriate decisions are made on compensation for material damage.
If it is established who is the culprit in this situation, then the employer general rule must prove:
- the existence of an employment relationship with the employee;
- the fact of causing direct actual damage, the amount and cause;
- the absence of circumstances excluding the material liability of the employee, the unlawfulness of the employee's behavior and his guilt in causing damage;
– a causal relationship between the behavior of the employee (intentional or by mistake) and the resulting damage;
– compliance with the rules for concluding an agreement on full liability.
Further, the amount of the damage caused is recovered from the guilty employee (Table 2). This is possible by order of the employer or by a court decision.

table 2

The procedure for recovering the amount of damage from the guilty employee

It should be borne in mind that employees with whom an agreement on full liability has been concluded are obliged to compensate the employer in full not for any damage, but only for that caused by the shortage of the property entrusted to them. In other cases, employees are liable within the limits of their average monthly earnings. In other words, if full liability for causing harm in any particular case is not provided, the general rule on limited material liability within the limits of the average monthly earnings of an employee.
It is legislated that the employer has the right to fully or partially refuse to recover damages from the guilty employee. But the owner "may limit the specified right of the employer in cases" provided for by law Russian Federation.
An employee guilty of causing damage, by agreement with the employer, may:
– to reimburse it voluntarily in whole or in part at the expense of personal funds;
- draw up a written obligation, which determines the specific terms for repaying the debt for compensation for material damage with an installment plan;
- to transfer to the employer equivalent material values;
– repair or repair damaged property.
An agreement between the employer and the employee on compensation for the damage caused must be drawn up in writing. The employee has the right to refuse voluntary payments at any time, and if he does not agree at all to compensate for the damage, the amount of which exceeds his average monthly earnings, the employer has the right to sue. The decision of the administrative authorities or the verdict of the court in relation to the guilt of the employee serve as the basis for bringing him to liability and withholding the corresponding payments from wages.
It should be noted that deductions from the wages of employees of the organization, depending on certain grounds, may be different. In accordance with the procedure in accordance with the legislation, the following are deducted from the amount of accrued wages:
- the amount of tax on income from individuals ();
- amounts accrued on writ of execution received by the organization, including on the payment of alimony;
- the amounts of advances issued under the report to the employees of the organization, for which advance reports confirming the expenses of the employee were not received within the prescribed period;
- the amount of material damage caused by employees, etc.
Based on the order of the head to recover the amount of damage from the employee and other documents mentioned above, the accountant writes off the amount of shortage (loss, damage) of material assets (Table 3).

Table 3

Accounting for the amount of shortage (loss and damage)
material assets

The decision of the administrative authorities or the verdict of the court in relation to the employee also serve as the basis for bringing to liability.
It is necessary to determine the exact amount of material damage both for accounting and for tax accounting. If the employee is ready to voluntarily compensate for the damage caused, then in tax accounting the corresponding amount is included in non-operating income on the date the debt is recognized, and if the issue is resolved in court, on the date the court decision comes into force.
Simultaneously with the reflection in tax accounting of the amount of non-operating income, the organization has the right to include in non-operating expenses the amount of damage caused by the employee. The voluntary refusal of the organization to collect the debt from the guilty employee deprives it of the opportunity to take into account for the purpose of taxing profits the costs of shortage and damage to property.
Most courts also believe that in the event of shortage and damage to property, the organization is not obliged to restore the "input". , previously accepted for deduction for missing (stolen, lost or damaged) property, it is not necessary to restore, since there is no such basis for restoration in paragraph 3 of Art. 170 of the Tax Code of the Russian Federation, and is indicated by the Decisions of the Supreme Arbitration Court of the Russian Federation.
Thus, the material liability under labor law is borne by persons who are members of labor relations organization, including temporary workers, seasonal workers and part-time workers. The issues of deductions from the wages of employees of the amount of compensation for the damage caused to the organization concern not only compliance with labor law, but also accounting. Moreover, settlements with personnel are carried out in each organization. That is why, in our opinion, the topic of the article is quite relevant.

Bibliography

1. Regulations on accounting and financial reporting in the Russian Federation: approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n (as amended on December 24, 2010 N 186n).
2. Labor Code of the Russian Federation of December 30, 2001 N 197-FZ (as amended on December 30, 2015).
3. Suslova Yu.A. Arbitrage practice on issues of material liability of employees // Accounting. 2014. N N 3, 4.
4. Article-by-article commentary to the Labor Code of the Russian Federation. 3rd ed., revised. and additional / Ed. A.V. Kasyanova, E.V. Shestakova. M.: GrossMedia, ROSBUH, 2015.
5. Klokova A.V. Employee Liability: legal registration and accounting: professional advice. Moscow: Omega-L, 2008.
6. Letter of the Ministry of Health and Social Development of Russia dated November 16, 2011 N 22-2-4852.
7. On enforcement proceedings: Federal Law of 02.10.2007 N 229-FZ.
8. Chart of accounts for accounting of financial and economic activities of organizations and Instructions for its application: approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n.
9. Guide to personnel matters. Material liability of the employee. [ Electronic resource]. Access from the reference-legal system "ConsultantPlus".
10. Minnegalieva L. Compensation for damages in case of financial theft by an employee // labor law. 2015. N 2.
11. On the approval of the lists of positions and works substituted or performed by employees with whom the employer can conclude written agreements on full individual or collective (team) liability, as well as standard forms agreements on full liability: Decree of the Ministry of Labor of Russia of December 31, 2002 N 85.
12. Letter of Rostrud dated 10/19/2006 N 1746-6-1.
13. On the application by the courts of legislation governing the material liability of employees for damage caused to the employer: Resolution of the Plenum of the Supreme Court of the Russian Federation of November 16, 2006 N 52.
14. Vikulova N.A. Disputes with personnel over damage to property and lost profits // Labor Law. 2015. No. 4.
15. Dunaev P. Mistakes of the employer when recovering damages from a financially responsible person // Kadrovik.ru. 2015. N N 5, 6.
16. Busygina Yu. The main rules for deductions from employees' wages // Entrepreneur's Arsenal. 2015. N 9.

Anastasia Morgunova, Director of the Department of Tax Consulting, Internet Accounting "My Business"

Labor relations are largely based on the employer's trust in the employee. Staff are provided necessary tools and equipment, often of high material value (for example, office equipment). In some cases, the employee is given large sums of money on account, for the safety or strict targeted use of which he is responsible. In case of loss, damage or shortage of property entrusted to an employee, the organization has the right to legal basis recover damages from the perpetrator.

Anastasia Morgunova, director of the tax consulting department of the My Business online accounting, explains how to correctly record the fact of causing harm, establish its size and investigate the circumstances under which it arose.

Under what conditions does the employee's liability to the employer arise?

Occurs when the following conditions are present:

- causing direct actual harm. Confirmation of the fact of damage is, for example, an act on the discovery of damage caused by an employee, an explanatory note from an employee on the fact of causing damage, inventory materials and other evidence.

(in particular, the damaged property itself);

- illegality of actions or employee inaction. For example, the damage arose as a result of the fact that the employee did not fulfill his obligations established by employment contract, job description, internal labor regulations and other local acts of the organization;

- causality between the illegal actions or inaction of the employee and the resulting direct actual damage. The causal relationship should be obvious. For example, an employee dropped a computer on the floor, which then stopped working;

- employee's fault in damage to the employer. Guilt is understood as intent or negligence (frivolity, negligence) in the actions of the employee, which led to

cause damage to the employer.

Confirmation: Part 1 of Art. 233 of the Labor Code of the Russian Federation, paragraph 4 of the Resolution of the Plenum of the Supreme Court of the Russian Federation No. 52 of November 16, 2006, letter of Rostrud No. 1746-6-1 of October 19, 2006

A comment:When establishing the guilt of an employee, it is necessary to find out whether he could have acted differently in this situation, whether he had the opportunity to avoid material losses. There are circumstances that completely exclude the guilt of the person who caused the damage (unless, of course, he can confirm their presence with sufficient evidence). This is an emergency, force majeure, normal economic risk, necessary defense, as well as the failure of the employer to ensure proper conditions for storing property. The Labor Code of the Russian Federation, mentioning these concepts in Art. 239 does not reveal their essence. I believe that in this case it is necessary to be guided by other regulatory legal acts, in particular, Art. 401 Civil Code RF, art. 37, 39 of the Criminal Code of the Russian Federation, Art. 2.7 of the Code of Administrative Offenses of the Russian Federation. par. 2 p. 5 of the Resolution of the Plenum of the Supreme Court of the Russian Federation No. 52 of November 16, 2006. On the websitewww.moedelo.org you can on practical examples learn how to apply the above concepts to labor relations.

What is the liability of the employee to the employer?

The responsibility of the employee is the obligation to compensate for the direct actual damage caused to the employer (losses that can be accurately calculated). In this case, the employer is not entitled to recover lost income (lost profit) from the employee.

Direct actual damage means (in aggregate):

Real decrease in the employer's cash property or deterioration of its condition

(including the property of third parties held by the employer, if he is responsible for its safety);

The need for the employer to incur costs or excess payments for the acquisition, restoration of property or for compensation for damage caused by the employee to third parties.

For example, direct actual damage can include:

Lack of monetary or property values;

Damage to materials and equipment;

Expenses for the repair of damaged property;

Payments for forced absenteeism or downtime;

The amount of the fine paid, which is applied to the employer through the fault of the employee.

Damage caused by an employee to third parties means all amounts paid by the employer to third parties in compensation for damage. In this case, the employee can be held liable only within the limits of these amounts and provided that there is a causal relationship between his guilty actions (inaction) and causing damage to third parties.

Confirmation: Part 1, 2 Art. 238 of the Labor Code of the Russian Federation, paragraph 15 of the Resolution of the Plenum of the Supreme Court of the Russian Federation No. 52 of November 16, 2006, letter of Rostrud No. 1746-6-1 of October 19, 2006

To what extent must the employee compensate for the damage caused?

The employee must compensate for the damage either in the amount of his average monthly earnings, or in full. It depends on what financial responsibility is assigned to the employee.

As a general rule, an employee is limited liability for the damage caused - within the limits of their average monthly earnings (Article 241 of the Labor Code of the Russian Federation). But in some cases, it may be assigned full liability, that is, the obligation to compensate the damage caused to the employer in full (Article 242 of the Labor Code of the Russian Federation).

Cases of full liability are listed in Art. 243 of the Labor Code of the Russian Federation. For example, it may be assigned to an employee in accordance with the Labor Code of the Russian Federation or federal laws. So, in accordance with Art. 277 of the Labor Code of the Russian Federation, the head of the organization bears full liability for damage caused to the employer.

In addition, the employee bears full financial responsibility if he caused damage as a result of a crime, an administrative offense, being in a state of intoxication, having the intent to harm the employer, and in some other cases.

Such liability also arises in the case when the employee was entrusted with valuables under an agreement on full liability concluded with him individually or as part of a team (team), or he received them under a one-time document (power of attorney). It should be remembered that an agreement on full liability can only be concluded with an adult employee (over 18 years old).

Confirmation: art. 2439-245 of the Labor Code of the Russian Federation, paragraphs 9-12 of the Resolution of the Plenum of the Supreme Court of the Russian Federation No. 52 of November 16, 2006

A comment:Employers sometimes consider the conclusion of an agreement on full liability as a "panacea for all ills." Some even offer to sign such a document to all, without exception, employees admitted to the organization. However, it should be noted that agreements on full liability can be concluded only with employees whose positions (works) are included in the Lists, approved. Decree of the Ministry of Labor of Russia No. 85 dated December 31, 2002 (by financially responsible persons). In other cases, the existence of such agreements is not justified - they will not have legal force. This is clearly demonstrated by case law.

Several employers tried to recover from the employees through the court the damage caused in full, however, compensation for damage was recognized as legal only in the amount of the average monthly earnings of the defendants. The fact is that agreements on full liability were illegally concluded with employees who did not fall under the above lists (specialist production department and watchman). These workers were not directly involved in the maintenance or use of monetary, commodity values ​​or other property. The court indicated that these lists of positions (works) are exhaustive and are not subject to broad interpretation (Ruling of the Supreme Court of the Russian Federation No. 18-В09-72 of November 19, 2009, Ruling of the Moscow City Court No. 33-19538 of June 24, 2011, Definition of the Primorsky Regional Court No. 33-2124 of March 29, 2010).

How to determine the amount of material damage (losses) caused by an employee?

Determine the amount you need (as a general rule) based on market prices for property which has suffered damage. They must be valid on the day the damage was caused (for example, on the day a shortage of one or another property was discovered). In this case, the amount of material damage cannot be lower than the value of the property according to accounting data (taking into account its wear and tear).

Confirmation: Part 1 of Art. 246 of the Labor Code of the Russian Federation.

At the same time, separate normative acts may establish a different procedure for determining the amount of material damage. For example, for theft or shortage of narcotic drugs, psychotropic substances, the employee is liable in the amount of 100 times the amount of direct actual damage caused to the organization (paragraph 6 of article 59 federal law No. 3-FZ of January 8, 1998).

Confirmation: art. 238, part 2 of Art. 246 of the Labor Code of the Russian Federation.

How to confirm the amount of material damage (losses)?

It is necessary to confirm the amount before making a decision on compensation for material damage (losses) by the employee. The procedure for confirming the amount depends on the type of material damage caused.

As a general rule, in order to establish the amount of damage (losses) caused and the reasons for its occurrence, the employer must to inspect. For this, the organization has the right to create a special commission with the involvement of the necessary specialists (part 1 of article 247 of the Labor Code of the Russian Federation). For example, such a check is necessary if the damage occurred as a result of a necessary defense. In this case, the material liability of the employee is completely excluded (Article 239 of the Labor Code of the Russian Federation).

If facts of theft, abuse or damage to property are revealed, the above verification is carried out in the form inventory(Clause 2, Article 12 of Federal Law No. 129-FZ of November 21

1996). Its results must be indicated in the collation sheet (forms No. INV-18 or No. INV-19).

Confirmation: item 4.1 Guidelines, approved Order of the Ministry of Finance of Russia No. 49 dated June 13, 1995

The amount of material damage received as a result of an accident that occurred through the fault of an employee can be established without an internal audit. This is due to the fact that the rationale for the causes of material damage and its amount can be:

Documents received from the traffic police on the fact of the accident (as confirming the cause of the damage);

Documents obtained from repair and insurance companies (confirming the amount of damage caused by the guilty worker).

After the amount of material damage is determined, the organization needs to demand from the employee a written explanation of the reasons for the damage. In case of refusal (evasion) of the employee from providing such an explanation, an act must be drawn up.

Confirmation: part 2 of Art. 247 of the Labor Code of the Russian Federation.

How to reflect in accounting the shortage that arose through the fault of the financially responsible person (other guilty persons) and was identified as a result of the inventory?

It is necessary to reflect the identified shortage (taken into account after the inventory on the debit of account 94 “Shortages and losses from damage to valuables”) as a mutual settlement with a financially responsible employee (another person) recognized as the culprit.

The wiring in this case will be as follows:

DEBIT 73-2 (76-2) CREDIT 94

The repayment of the debt for the shortage by the employee (other guilty person) is reflected.

The market value of the property, which is reimbursed by the guilty person, may exceed the value at which the property is reflected in the accounting. In this case, the organization must make the following entries:

DEBIT 73-2 (76-2) CREDIT 94

The shortage in the amount of the value at which the property is reflected in the accounting was charged at the expense of the financially responsible person (other guilty person);

DEBIT 73-2 (76-2) CREDIT 98-4

The difference between the amount to be recovered from the guilty person and the value at which the property is recorded is reflected.

As the funds due from him are recovered from the guilty person, the specified amount is written off to the composition of other income in proportion to the repaid debt:

DEBIT 50 (51, 70) CREDIT 73-2 (76-2)

The repayment of the debt for the shortage by the employee (other guilty person) is reflected;

DEBIT 98-4 CREDIT 91-1

The difference between the amount to be recovered from the guilty person and the value of the missing valuables as part of other income is reflected.

If the shortage that arose due to the fault of the financially responsible person (other guilty persons) was identified in the reporting period, but relates to previous reporting periods, then it must be taken into account as part of deferred income:

DEBIT 94 CREDIT 98

Reflected shortage related to past periods, but identified in the reporting period;

DEBIT 73-2 (76-2) CREDIT 94

The shortage identified in the reporting period, but related to past periods, was attributed to the financially responsible person (other guilty person).

As the amounts due from him are recovered from the guilty person, the shortage is written off as other income:

DEBIT 98 CREDIT 91-1

The shortfall revealed in the reporting period, but relating to previous periods, is reflected in the composition of income.

The guilt of the financially responsible person (other guilty persons) must be documented. Supporting documents may be a decision of the investigating or judicial authorities, a conclusion on the fact of damage to valuables, which is issued by the department technical control or relevant specialized organizations (quality inspections, etc.).

Confirmation: clauses 5.1, 5.2 of the Guidelines, approved. Order of the Ministry of Finance of Russia No. 49 dated June 13, 1995, Instructions for the Chart of Accounts.

Also on the website www.moedelo.org you will find the necessary accounting entries in order to reflect:

Withholding material damage caused to the organization from the employee's salary;

Accountable amounts not returned on time, issued to the employee for the performance of a job assignment, as well as withholding such amounts from the employee's salary;

Lack of property that belongs to the organization, but is not listed on balance sheets, if the reason for the shortage is the fault of the employee (financially responsible or other guilty person), and others.

What is the maximum amount of deductions for material damages from an employee's salary?

The maximum amount of withholding amounts of material damage from an employee should not exceed his average monthly earnings (part 1 of article 248 of the Labor Code of the Russian Federation).

At the same time, no more than 20 percent can be withheld from the monthly salary of an employee (part 1 of article 138 of the Labor Code of the Russian Federation).

The amount of damage that exceeds the average monthly earnings of an employee (when brought to full liability), if the perpetrator does not agree to compensate it voluntarily, can be recovered from him only through the court (part 2 of article 248 of the Labor Code of the Russian Federation).

The employee can voluntarily compensate for the damage caused by him (both with limited and with full liability). In this case, by agreement of the parties, compensation for damage by installments is allowed. In addition, the employee must submit to the employer a written obligation to compensate for damage, in which it is necessary to indicate the specific terms of payments (part 4 of article 248 of the Labor Code of the Russian Federation).

The employer can confirm his consent to installment payment:

Either a permissive inscription (for example, “I do not mind” or “allow”) on the written obligation of the employee;

Or a separate administrative document in which the procedure for settlements will be prescribed (for example, an order, an order).

If the employee gave a written obligation to compensate for material damage, and then quit and refused to pay the debt, the outstanding debt can only be recovered through the courts.

Confirmation: Part 4 of Art. 248 of the Labor Code of the Russian Federation.