Inventory shortage, what to do?

The procedure for collecting shortages from the financially responsible person

A statement of claim for recovery of the deficiency is the lever that can force an unscrupulous employee to compensate for the damage.
Even if a person simply disappeared or disappeared, this does not relieve him of responsibility. Therefore, the recovery of an employee’s shortfall can go through the court without the participation of the defendant with the help of our labor lawyer, who has repeatedly participated in similar procedures. If an employer wants to go to court to protect his rights and restore lost or damaged property/goods, he must provide the court with evidence. Only if the evidence directly points to the employee, then can you expect to recover the amount of the deficiency.

Preparation of the evidence base in the case of recovery of the amount of the deficiency:

• carrying out inventory. It is necessary to completely count the goods in warehouses and document the shortage.
• receive a written refusal from the employee. Once a shortage is discovered, a notification must be given to the employee. This is necessary in order to correctly file a claim for recovery of the seller’s shortfall. The notice must include a requirement to repay the debt or pay a fine. The employee must refuse the notice in a response letter.
• employment contract. In order for the court to give a positive response to the employer’s demands, the latter must prove the fact that the employee worked legally.
• additional papers. Here you can prepare reports, reporting documents and information from other employees.

Shortage in informal employment

As practice shows, often heads of organizations do not sign an employment contract with a candidate when hiring. A person is hired and not registered according to the Labor Code of the Russian Federation, and they also do not sign an agreement on financial responsibility, entrusting him with certain property. An employee may make a mistake intentionally or through negligence, which will result in a large shortage.

It is necessary to understand that even an unofficially registered person, if he is at fault, is obliged to compensate for the damage caused to the enterprise. But in this case there are some nuances.

Labor relations are formalized by signing an employment contract. But, Art. 16 of the Labor Code of the Russian Federation provides that labor relations arise between the parties even when a person is actually allowed to perform his duties with the permission of the manager. Accordingly, if an employee has begun to perform his duties and management knows about this, then the employment relationship is considered to have begun.

In this case, the employee's liability is limited to his average monthly earnings.

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To compensate for the shortage, the management of the enterprise issues an order. If an employee admits his guilt, he can pay everything voluntarily. When the amount of compensation exceeds the average monthly salary, it is impossible to recover from an improperly registered employee.

In any case, there is no point in avoiding writing an explanatory note regarding the shortage. The following must be indicated:

• absence of guilt (or presence, if the employee admits);
• circumstances that led to the shortage;
• lack of a signed employment contract;
• lack of documents confirming financial responsibility.

IMPORTANT: Art. 56 of the Code of Civil Procedure of the Russian Federation provides for the obligation of everyone to prove the circumstances referred to. Accordingly, the employer will have to prove the existence of a deficiency, the employee’s guilt and responsibility, the existence of an employment relationship, and the employee must provide evidence of the absence of his guilt.

Issues related to shortages are complex and time-consuming, especially if there is also no proper documentation. An employee may face unlawful deductions from wages to cover shortfalls or be forced to repay more than their wages. In this case, it is better to seek legal assistance from our labor dispute lawyer.

Report of shortage of goods upon receipt of goods

First of all, if a shortage of goods has been identified, you need to draw up a document confirming the violation of the terms of the custody agreement. The shortage report is considered an official document that reflects the exact quantity of goods that do not correspond to the invoices. A similar document is created not only when sending or receiving goods. If the norm is not exceeded, the missing products are written off. If the quantity exceeds the final product, responsibility falls on those who store the product or are responsible for its loss or damage. In this case, the losses are reimbursed to them.

Sample of an inventory act

Sample order to withhold shortages based on inventory results

If accounting indicators and inventory data differ, a statement is drawn up. It is a document that reflects all inventory totals in the event of loss of accounting information. The amount of shortage or surplus of products in such statements is noted according to a similar accounting scheme.

Based on the final results of the activities of the commission, which draws up the protocol, the employer makes a decision on compensation for damage. An appropriate inventory order is created and funds are withheld from the guilty parties.

Sample order

Write-off of shortages in the absence of culprits

If the existing measures taken by the company did not allow identifying the responsible or guilty persons, then the total amount of the shortage of goods is written off based on a previously created order. If the total amount turns out to be higher than the current profit rate or the rate for the missing property is not approved, then the shortage is debited according to account number 91. In other words, it refers to other expenses.

VAT from an account that was previously accepted for deduction does not need to be restored, since the Tax Code does not mention in its own accounting the situation when this coefficient is subject to restoration.

At what price is the write-off of shortages based on inventory results reflected?

Compared to the previous year, there were no changes in tax accounting. To consider the correct write-off based on inventory results, an example should be given.

Example:

When conducting an inventory at a wholesale company, excess goods were discovered. Due to the lack of primary documents for a similar product, a third-party company was involved in the cost. The cost of goods that were in surplus was estimated to be 3.5 million rubles. The cost of the appraiser's services amounted to 249.6 thousand rubles, including VAT of 41.6 thousand.

Dismissal due to shortage

Dismissal is a rather unpleasant moment, especially if it is accompanied by a conflict between the parties to the contract. And if a person is financially responsible and quits when there is a shortage, then the problem worsens even more.

It is important to know that a shortage is not a basis for refusing to terminate the contract. Failure to comply with the dismissal deadlines entails adverse consequences for the employer.

If a person decides to resign of his own free will, he must notify the director 14 days in advance. Upon receipt of the application, the employer is obliged to conduct an inventory of the property. Moreover, this must be done before the employee quits.

Having identified damage, management can recover an amount by issuing an order within the limits of average monthly earnings. If the amount is larger and there is no admission of guilt, or if the employee has already resigned, the employer will go to court to recover the shortfall.

The employee is obliged to attend the inventory, as well as transfer the material assets entrusted to him to the new responsible person. Refusal to participate in the inventory and write an explanatory note in the future may adversely affect the position of the specialist.

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Termination of labor relations in the event of a shortage does not exempt the perpetrator from compensation for damage to the enterprise. If the shortage is proven in court due to the fault of the dismissed employee, the judge will oblige him to compensate for the damage caused.

How to behave if there is a shortage?

Working with material assets is often dangerous due to the possibility of their loss. And if the inventory reveals a shortage, management may blame you for it. If it really happened through the fault of a specialist, that’s one thing. But what if you are accused of a shortage, but you are not involved in it?

In order to avoid unfounded accusations and adverse consequences, it is necessary to know the procedure for collecting damages provided for by labor legislation.

As a rule, the person working with the property is financially responsible. Accordingly, when hiring, in addition to the employment contract, a liability agreement is signed with such an employee. Plus, the Ministry of Labor of the Russian Federation has approved a list of employee positions with whom you can sign an agreement on full financial responsibility.

When recovering damages from its employees, management must follow the procedure established by law. A full inspection is required.

If a person is not involved in the shortage, but management still blames it, it is better to use the services of our labor dispute lawyer and jointly monitor the audit and get acquainted with all the documents.

In the event of an unreasonable imputation of a deficiency, an employee must adhere to the following:

1. do not sign an agreement on voluntary compensation for damage;
2. attend the inventory;
3. do not shy away from drawing up an explanatory note;
4. indicate your disagreement in the audit report;
5. more recommendations from a lawyer if you are accused of failure via the link

If there are threats from management, then you should contact the prosecutor’s office with a statement.

Carrying out an inventory without a financially responsible person

Carrying out an inventory of goods and materials is an integral part of the work of any organization.
There is a mistaken opinion that this is only necessary in those companies that are involved in trade. This is absolutely false. In fact, even in government agencies, the inventory procedure should be carried out in exactly the same way. Inventory checks can be scheduled or unscheduled. In this case, it is necessary to follow the procedure and deadlines. All surpluses and shortages during the inventory must be clearly displayed in the documentation and properly executed.

The planned inventory must be carried out in accordance with the plans approved previously. They will be different for each organization. The frequency depends on the size of the organization and types of activities.

You can conduct an unscheduled inspection. The following events may be the reason:

• fire, natural disaster;
• change of financially responsible person;
• resale of the enterprise;
• industrial theft (or suspicion thereof).

To do this, it is necessary to issue an order within the enterprise indicating the date of inventory, responsible persons, as well as the basis for this inspection.

The procedure for withholding shortages during inventory is often initially stipulated in the collective agreement. If the shortage of material assets is noticed on a particularly large scale, then this may even result in criminal liability. This occurs especially often in state-owned enterprises and concerns management and the chief accountant. At the same time, criminal punishment does not relieve one from the obligation to fully compensate for the entire deficiency.

Financial responsibility is discussed upon hiring. The caretaker or chief accountant are persons with full financial responsibility. Based on the results of the inventory, they will pay for the shortage in full themselves.

Partial or collective liability may be provided. The latter type of liability is common in modern supermarkets. In this case, the inventory shortage is simply divided equally among everyone.

It is worth noting that in fact, each person is responsible for everything that is entrusted to him in production. That is, if a person even works as an operator in a bank, then in the absence of computer accessories and stationery upon dismissal, this amount will also be withheld from him, if the things were officially assigned to him.

If the inventory reveals a shortage upon dismissal, then the deduction is based on the calculation that is paid on the last working day. If the amount is not enough, the employee is officially notified of the need to compensate for losses. If it is refused, recovery takes place in court.

When a person continues to work, then deductions are made from his wages. He is also given an official decision based on the verification carried out. He can refund the entire amount at once. If there is a court decision, then on the basis of the writ of execution, deductions from wages also occur. The person may resign, but the writ of execution will be forwarded to the accounting department of the company where the employee transferred.

Moreover, the period of absence of the employee is unimportant, that is, a two-day vacation at his own expense also requires re-accounting, of course, if another person will have access to the property during his absence (appeal rulings of the Lipetsk Regional Court dated February 17, 2014 in case No. 33-415/2014, Pskov Regional Court dated August 19, 2014 in case No. 33-1292/2014). By the way, the absence of a replacement for a resigning employee cannot be a reason for his delay in the company.

Info

It is in the interests of the employer to take measures to terminate the employment contract on time. Otherwise, a claim for delay of the work book is inevitable. With collective financial liability, re-registration is also necessary when there is a change in the foreman, the departure of half (or more) of the team members, or at the request of a team member (clause

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1.6 Guidelines). So, an inventory cannot be avoided in every case of abuse, theft or damage to property.

Attention

If the shortage arose as a result of natural attrition, then the text of the order may be as follows: “Accounting departments of Teplaya Kompaniya LLC.” In connection with the identification of a shortage in the amount of natural loss norms approved by Order of the Ministry of Industry and Trade of Russia dated March 1, 2013 N 252, write off 1.5 tons of pineapples worth 70,000 rubles.

on production costs."

If the employee refuses or evades providing such an explanation for this fact, also draw up a report. Conditions for bringing an employee to full financial liability Bringing an employee to full financial liability means that he is obliged to compensate the employer for direct actual damage in the full amount of the shortage of valuables entrusted to him (Art.

242

Labor Code of the Russian Federation). To bring an employee to full financial liability, the following conditions must be met: 1. The presence of a legally concluded agreement on full individual financial liability and the absence of circumstances excluding such liability.

Important

In this case, the employee submits to the employer a written obligation to compensate for damages, indicating specific payment terms. Collection can only be carried out through the court in the following cases: if the employee refuses to admit his guilt and voluntarily compensate for damages exceeding his average monthly earnings, if the employee terminates his employment relationship with the employer .With collective financial liability and with voluntary compensation for damage, the amount of guilt of each member of the team is determined by agreement between the team members and the employer. And if the damage is recovered in court, then the guilt of each member of the team will be established by the court. Also, only through the court can an employer try to make claims against a former employee if he quit without an audit or before its completion, without waiting for the results and without taking part in registering the shortage .

What to do if you don’t agree with the shortage?

Shortage in an enterprise is a difficult situation that leads to conflict between an employee and his superiors. If, after an inventory, a lack of property is revealed, management holds accountable the persons responsible for it. If you do not agree with the shortage or the calculated amount of compensation, the first step is to request from the employer all the documents on the inventory and investigation of the incident. The employee has the right to file a claim in court to appeal the employer’s actions.

Labor legislation provides for cases in which personnel liability for shortages is excluded. For example, the director’s failure to comply with the proper rules for storing property, force majeure, normal risks of the company, a consequence of extreme necessity or necessary defense. If such circumstances exist, the employee must indicate them in the claim.

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It is important to know that if the employer does not agree to pay the damage, the employer will only be able to recover it in court. He will have to prove to the judge that you are guilty of the shortage.

At the meeting, you must petition to request the necessary documents that were not given to you. To prove your innocence, all available evidence is provided to the court, even witness testimony will do.

Art. 250 of the Labor Code of the Russian Federation provides that the court, at the request of the employee, may reduce the amount of compensation. This depends on the employee’s income, marital status, the degree and form of his guilt and other circumstances. The employee himself will have to prove their presence. However, they will not be completely exempt from paying damages.

A reduction in the amount of recovery is possible both with partial and full financial liability. As judicial practice shows, if an application to reduce the amount is not received, the judge himself must bring the issue up for discussion.

To protect your rights, it is better to contact our labor dispute lawyer. He will not only advise you on your situation, but will also prepare a statement of claim or objection to the enterprise’s statement in accordance with the law. Also, the lawyer will prove that the employee is not at fault, and if it is, he will challenge the amount of recovery and prove the need to reduce the amount of compensation.

What to do if there is a shortage during inventory

In case of identified discrepancies, the heads of the organization, structural unit or other authorized official of the organization must be notified of the need to take measures to resolve the disagreements before the date of termination of the employment contract, transfer of the employee to another position, etc.

At the same time, the head of the personnel agency or the person performing his duties must be notified of the need to conclude an agreement on full financial responsibility with the new employee. When dismissing a person who previously held the position of warehouse manager or storekeeper, conducting and documenting the results of the inventory, making a decision on identified discrepancies, as well as other actions must be carried out before the date of termination of the employment contract with him.

At the same time, from some judicial acts it follows that, provided that the organization duly notifies the financially responsible person about the inventory, the absence of such an employee during the inventory is not in itself considered as a violation of the inventory procedure (definition of the Investigative Committee for civil cases of the Supreme Court of the Republic of Uzbekistan dated 08.02.

2012 in case No. 33-318). That is, in such a situation, it is important to provide documentary evidence that the employee was notified about the inventory and was invited to take part in it (see, in particular, the cassation ruling of the Perm Regional Court dated November 8, 2011 in case No. 33-11188/2011).