Order on the appointment of a financially responsible person: sample 2021

How is a financially responsible person appointed in an organization?

Every business venture has the goal of making more money.

To do this, it tries to get as much profit as possible. But we should not forget that losses should be prevented.

Considering that they can arise as a result of dishonest performance of their duties by employees, resulting in theft or damage to property, it is necessary to take a responsible approach to the issue of appointing financially responsible persons and be able to document this correctly.

In this article we will tell you exactly how the procedure for appointing financially responsible persons takes place, what legislative acts it is regulated by and what documents are drawn up.

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Order to the liability agreement

Question: Is the employer obliged to issue an order on the appointment of financially responsible persons in the event of concluding agreements on full financial responsibility with employees?

On what basis should this order be issued?

Answer: The employer must issue an order establishing full financial liability in the event of concluding an agreement on full collective (team) financial liability. When concluding an agreement with an employee on full individual financial responsibility, an order to appoint a financially responsible person should be issued only if such a responsibility is assigned to the employer by a local regulation, a collective agreement or an employment contract.

This conclusion has the following justification:

According to Art. 21 of the Labor Code of the Russian Federation, an employee is obliged to take care of the property of the employer (including the property of third parties located by the employer, if the employer is responsible for the safety of this property) and other employees. One of the ways to ensure the fulfillment of this obligation is to conclude written agreements on full individual or collective (team) financial responsibility in cases provided for by labor legislation (Article 244 of the Labor Code of the Russian Federation). The list of works for the performance of which contracts on full financial liability are concluded and the list of categories of workers with whom these contracts are concluded (hereinafter referred to as the List) was approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 N 85.

According to clause 1 of Section II of the Standard Form of this agreement, approved by the specified resolution of the Ministry of Labor of Russia, the employer’s decision to establish full collective (team) financial liability is formalized by order (instruction) of the employer and announced to the team (team). The employer's order (instruction) to establish full collective (team) financial liability is attached to the contract. Neither the indicated resolution of the Ministry of Labor of Russia, nor other regulations containing labor law provisions provide for the employer’s obligation to issue an order (instruction) establishing full individual financial liability on the basis of an agreement signed with the employee on full individual financial liability. At the same time, such an obligation may be provided for by a local regulatory act, a collective agreement or an employment contract (Articles 8, 9 of the Labor Code of the Russian Federation). In this case, the employer must issue such an order (part two of Article 22 of the Labor Code of the Russian Federation).

If local regulations in force in the organization, a collective agreement or an employment contract do not provide for the obligation to issue an order in the event of concluding an agreement on full individual responsibility with an employee, issuing this order is the right (but not the obligation) of the employer.

Consulted

Chief specialist - legal inspector of the department

human rights work of FOPKO

A.V. Kulka
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Legislative grounds

If you decide to appoint a new financially responsible person and want to avoid mistakes, then it is advisable to study the provisions of legislative acts in this area.

Relations between the head of the organization and the employee must be built in accordance with the norms of the Labor Code of the Russian Federation , in particular, with Chapter 39, which defines the basic rules for the registration and work of a financially responsible person:

• in what cases liability is excluded;
• when an employer can voluntarily refuse to recover losses incurred;
• what should be the agreement on full financial liability, etc.

With all this, you need to understand that the appointed person may not be the only one who is obliged to answer in the event of property damage.

Article 277 of the code establishes when the manager himself is responsible . At the same time, in order to calculate the amount of damages, one must be guided by civil law.

Article 277 of the Labor Code of the Russian Federation. Financial responsibility of the head of the organization

The head of the organization bears full financial responsibility for direct actual damage caused to the organization.

In cases provided for by federal laws, the head of the organization compensates the organization for losses caused by his guilty actions. In this case, the calculation of losses is carried out in accordance with the norms provided for by civil law.

Particular care should be taken when studying the employer’s relationship with employees under the age of eighteen. Exceptional circumstances in which these persons may be legally guilty are specified in Article 283 of the Code, in particular if the harm results from:

1. failure to take any action;
2. illegal acts (planned theft);
3. gross violation of the company's labor regulations, consisting of being intoxicated at the workplace.

This document contains:

• specific categories of professions (storekeeper, driver, bank employee, manager, manager);
• what the contract should look like;
• information about what type of work entails full collective responsibility.

Introductory information

An employee may have monetary obligations to the company if the damage was caused through his fault.

At the same time, it is not allowed to hold an individual liable in cases where the damage is a consequence of natural loss, wear and tear, or the influence of factors to which the employee has nothing to do. If an order appointing a financially responsible person is issued and the guilt of the person mentioned in it is proven, then this employee is obliged to compensate the company for damages. This provision also applies to property that is not owned by the organization, but is a leased asset.

Step-by-step instructions: appointment of financially responsible persons

1. Initially, you should pay attention to how the workplace is equipped. Its organization must comply with all regulations in this area. Requirements regarding noise levels and illumination levels must be met. If all parameters do not comply with the standards, the required measures must be taken.
2. At the second stage, the direct selection of a candidate for the requested position should occur. Here you need to follow the generally accepted rules of personnel selection (ask the necessary questions, find out about past jobs, etc.).
3. The future employee himself, for his part, must also understand whether he wants to start working in this organization.

For this purpose, he needs to be brought up to date, explained what tasks will be assigned to him, and informed about the level of wages.

• Then, if both parties are satisfied with everything, the employee writes an application for employment, they enter into an employment contract between themselves, and, if necessary, sign a document on non-disclosure of trade secrets and an agreement on full financial liability.
• It is important to comply with all the formal requirements when registering: register the contract, issue and sign an order appointing a financially responsible person in a standard form, make an entry in the work book, open a personal file.
• For safety reasons, appropriate instruction must be provided at the place of work.
• The result of the above actions is the transfer of inventory and the start of the new employee’s work according to the job description.
• full liability agreements
• full liability agreements

If, based on the results of the inventory, the commission reveals a shortage or change in the characteristics of the property, and the guilt of the employee who is entrusted with the safety of the organization’s assets is established, then all sanctions will likely result in his dismissal (details about who is the financially responsible person before the inventory is carried out can be found out Here).

How to draw up an order for the appointment of financially responsible persons

During the production process, workers have to deal with property listed on the organization’s balance sheet: products, raw materials, equipment, mechanisms and other inventory items. To ensure safety, officials are assigned property obligations.

1. Legal basis of liability
2. Types of financial liability
3. The procedure for appointing financially responsible persons in the organization
4. Sample order for full financial liability
5. Sample orders on individual and collective financial responsibility
6. Order on bringing to financial responsibility

READ Order for approval of job description: sample 2021

Manager's order

The standard form of such a document is not defined by law, however, when preparing it, you can be guided by Articles 242 and 244 of the Labor Code of the Russian Federation.

Article 244 of the Labor Code of the Russian Federation. Written agreements on full financial responsibility of employees

• Written agreements on full individual or collective (team) financial liability (clause 2 of part one of Article 243 of this Code), that is, on compensation to the employer for damage caused in full for the shortage of property entrusted to employees, can be concluded with employees who have reached the age of eighteen years and directly servicing or using monetary, commodity values ​​or other property.
• Lists of works and categories of workers with whom these contracts can be concluded, as well as standard forms of these contracts, are approved in the manner established by the Government of the Russian Federation.

The order contains both mandatory and recommended items:

1. date and number;
2. company details;
3. information about who is appointed financially responsible;
4. provisions regarding what needs to be done to protect property;
5. list of values;
6. notary's mark.

After preparing and signing the order, it must be brought to the attention of the accountable person.

Order to change the financially responsible person

Personnel changes within the organization, redistribution of powers, dismissal of an employee - all these grounds can serve as a reason for initiating the transfer of responsibilities for full financial responsibility from one employee of the enterprise to another.

The procedure for transferring powers and responsibilities for financial responsibility begins with the issuance of an order to change financially responsible persons.

The structure of the order will be supplemented with separate provisions related to the transfer of responsibility. These may be instructions on releasing the previous employee from financial liability, conducting an inventory, transferring material assets in the presence of an inventory commission.

READ Order of dismissal of one's own free will: sample 2021, how to write correctly when signing an order of dismissal, is it necessary to put a stamp on the order

Sample order for changing financially responsible persons:

dated August 15, 2015 No. 6

On the appointment of financially responsible persons

In order to implement a system of accounting and safety of material assets listed on the balance sheet of NIISM LLC, Moscow, on the basis of the Charter of NIISM LLC

1. Release the leading chemical engineer Petrov Petrov from financial liability from August 1, 2015.
2. To appoint 1st category chemical engineer Oleg Petrovich Vasilyev as the financially responsible person for accounting and safety of material assets from August 1, 2015.
3. Transfer material assets from the leading chemical engineer to a chemical engineer of the 1st category according to the act of acceptance of the transfer of material assets.
4. Familiarize the employees with full financial responsibility with the order.
5. The HR department should enter into an agreement on full individual financial responsibility with the chemical engineer.
6. Control over the implementation of the order is assigned to the head of the laboratory.

General Director Karpov A.G.

The following have been familiarized with the order:

Head of the laboratory Safin D.P. ________________(signature) __________(date)

Chemical engineer 1st category Vasilyev O.P. ________________(signature) __________(date)

Leading engineer chemist P.I. Petrov ________________(signature) __________(date)

Chief accountant Ivanova O.P. ________________(signature) __________(date)

HR specialist Oks G.G. ________________(signature) __________(date)

Inventory under special conditions

A non-standard case is the circumstance when a change in responsibility occurs due to his death.

The reason for the absence of the MOL is indicated in the order to begin the inventory, to which is attached a copy of the document confirming the death of the employee. The same is noted in the inventory lists and certified by members of the commission.

The procedure for conducting inventory in both of the above cases should be formalized in the accounting policy of the enterprise.

Based on the information presented, we can conclude that for clearly planned work of an enterprise and to prevent damage or theft of property belonging to it, it is impossible to do without MOL, as well as without carrying out an inventory.

Regardless of the reason for which it is carried out, whether it is mandatory or unscheduled, it must be carried out in accordance with the same rules:

• decision of the manager, confirmed by an order to conduct an inventory;
• the creation of a commission operating on a permanent basis, which usually includes representatives of the directorate, financial, economic and audit departments;
• collecting data for the purpose of checking the compliance of the property available and reflected in the documentation;
• registration of results: attributing the shortage to the financial results of the organization and presenting demands to the financially responsible person.

At the same time, in order to prevent unforeseen circumstances and prevent an employee from evading the obligation to be responsible for damage to assets after an inventory, it is recommended to be especially careful in preparing all the necessary documents accompanying the hiring of a materially responsible person.

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What work does the responsible person perform?

The mentioned Resolution contains not only a list of positions, but also a list of works. That is, even if the profession is called differently, performing certain functions makes it possible to become an MOL employee. Among these works:

• trade;
• depository activities;
• accepting payments;
• expert activity;
• reception, storage and processing of inventory items;
• repairs in the cultural and domestic sphere;
• cargo delivery;
• any work with precious and semi-precious stones;
• animal services;
• production, transportation and servicing of hazardous substances and items.

For example, a financially responsible person in a warehouse is not only a manager (by position), but also a receiver (by type of work). The areas of his responsibility should be specified not only in the employment contract, but also in the job description.

Example: job description of a financially responsible person

What should an employer do before drawing up an order?

In most organizations, hiring a financially responsible person is accompanied by the following actions:

• conclusion of a financial liability agreement in two copies;
• preparation of an order;
• coordination of the draft order with lawyers (recommended);
• signing of the order by the general director;
• familiarization of the employee with the order against signature.

The head of the enterprise or the head of a structural unit can appoint responsible persons. The order is drawn up by an employee of the HR department or a secretary, then it is submitted to the manager for approval.

How to draw up a contract

To appoint an employee as a financially responsible person, you need to sign an employment contract with him in a special form. It is recommended to use the form from Appendix 2 to Resolution No. 85. It reflects:

• employee responsibilities;
• employer responsibilities;
• procedure for determining the amount of damage;
• the moment the document comes into force;
• procedure for changing the terms or terminating the contract.

All that remains is to fill in the names of the parties in the preamble and their details at the end.

The text of the agreement does not depend on the legal form of the enterprise: using the template below, you can appoint both a financially responsible person in a budgetary institution and in a commercial company.

Form of agreement on full individual MO

Maternity liability order form

There is no approved form for an order to appoint a materially responsible person; organizations draw it up independently. It should be noted that this document should not be confused with an order to impose financial liability, which will become the basis for collecting money from the employee.

When drawing up an order, you must comply with the requirements applicable to all primary documents. These rules are given in Art. 9 of the law of December 6, 2011 No. 402-FZ. Taking this into account, the order displays the following details:

• name of the legal entity;
• name of the city in which the organization is located;
• publication date;
• FULL NAME. general director;
• preamble;
• the essence of the order;
• signature of the general director;
• signature of the employees in respect of whom the order was drawn up.

The date of publication of the document is not limited by any framework and is not tied to the hiring procedure. This is due to the fact that financial responsibility does not always arise from the moment a person is hired.

How to recover damages from MOL

The manager is the financially responsible person. This means that his MO is complete, and if damage is caused to the company, he will compensate it in full. He has a month to comply with the requirement voluntarily. Further collection occurs in court. The same applies to any other MOL.

If the employee did not sign the corresponding contract, he is responsible only for causing harm:

• intentional;
• in a state of intoxication;
• as a result of a crime or administrative offense;
• in the form of disclosure of trade secrets.

In accordance with Article 248 of the Labor Code of the Russian Federation, if the amount of damage does not exceed the average monthly earnings, an order from the employer is sufficient to take action. If the damage was greater, there should be a trial.

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Features of collecting financial liability from working personnel

The scope of the employee’s liability is limited to the amount of his monthly salary (in accordance with Article 241 of the Labor Code of the Russian Federation) or is established in full for the damage caused:

• If the employer has not concluded a financial liability agreement with the hired employee, he will be liable only to the extent of the monthly salary. To recover a large amount from him, the employer will have to go to court.
• If the agreement is drawn up and signed by the parties, the employer has the right to recover damages from the employee in full. There is no need to go to court.

It is possible to conclude an agreement on full financial liability not with every employee, but only with those who fall under the criteria of Art. 244 Labor Code of the Russian Federation. A complete list of works and categories can be found in Resolution of the Ministry of Labor dated December 31, 2002 No. 85. Here are some of them:

• cashiers-controllers;
• bank managers associated with cash deposits;
• trade workers (sellers, merchandisers);
• managers and administrators of trading enterprises, hotels, catering establishments, etc.

An order for the appointment of a financially responsible person, a sample of which is presented below, is not a mandatory document. But employers often issue it before concluding a liability agreement or after the agreement has already been concluded. All persons to whom it applies must familiarize themselves with the order.

Definition

A financially responsible person is an employee who is entrusted with material assets and is fully responsible for them.
Financial liability is regulated by Chapters 37, 39 of the Labor Code of the Russian Federation. The list of financially responsible persons under the Labor Code is established by Art. 244, art. 277.

It must be said that all employees are responsible for damage and loss of the organization’s property within the framework of the average monthly salary; such responsibility is partial. The average salary is calculated based on wages for the previous 12 months.

Otherwise, the financially responsible person is responsible for the obligations. Such responsibility is imposed on the team (team) or personally. Team responsibility is introduced when its members carry out activities together, and it is not possible to isolate the share of participation of each. To avoid team responsibility, a person will have to prove his own innocence with evidence.

How to draw up an order for financial liability

The order on materially responsible persons (the sample below can be taken as a basis) has a standard structure:

• At the top of the document you must write down the full name of the company indicating its legal form. Below you must indicate your locality and date of publication.
• Next, indicate the name of the document, the essence of the order and the purposes for which it is issued.
• Below you should write the word “I ORDER”.

Next comes the administrative part, which often consists of several points:

• appoint a specific employee as a financially responsible person (indicate his position and full name);
• assign financial responsibility to the employee from a certain date; The scope of responsibility is also indicated here.

Then the executors of the general director’s orders (head of human resources, etc.) are listed. A separate paragraph must list the persons who will replace the employee in the event of his absence from the workplace. The order must be signed by the head of the organization, the employee and all officials specified in it.

If it is necessary to assign responsibility not to one person, but to a group of employees or an entire department, an order is drawn up on financially responsible persons. For the document to have legal force, the employer must enter into an agreement on full financial responsibility with all employees.

Sample order for the appointment of a materially responsible person

Appointment of financially responsible persons

For the director, liability is provided in full.

The deputy director and chief accountant are appointed responsible; if this does not happen, they bear the same responsibility as other employees of the enterprise. To do this, it is enough to include such a condition in the employment contract.

The full responsibility of the employee or team is established by the agreement on the basis of which the order is prepared. The team responsibility agreement is signed by the manager and all team members.

Mandatory conditions for concluding an agreement are:

the worker has reached the age of majority; performing work is impossible without maintenance and use of material assets.

Responsibilities

Responsible persons of the organization must:

protect the organization’s property and prevent its damage; promptly inform management about the threat of damage; keep records of values ​​and compile reports; participate in checking the availability of property and its condition.

In this case, the administration must:

provide the required environment for employee work and property preservation; familiarize the employee with laws, regulations, other documents relating to liability, local acts; check the availability of property and its condition.

Who bears full responsibility

The worker is liable in full if:

he is given full responsibility; a shortage of valuables was discovered, the administration drew up a document according to which the worker received these valuables; harm was caused with intent, while in a state of intoxication, as a result of the use of alcohol, toxic, narcotic substances, property was damaged or lost as a result of a crime, administrative violation; information has been disclosed, the non-disclosure of which is protected by law; the worker did not fulfill his duties.

Those who have not reached the age of majority bear full responsibility in the third case listed above.

When an employee is released from liability

If the damage occurred due to:

floods, hurricanes, earthquakes, other natural disasters, military actions; when there is a threat to the life of an employee, other citizens, or the state, and it was impossible to eliminate this danger in a different way; defense, if such defense was necessary; natural risk, when tasks cannot be performed in any other way, the worker acted in accordance with the experience and knowledge accumulated by society, performed duties as required; management did not create the required storage conditions.

Recovery of damages

Management has the right to claim damages from the employee; claiming lost income is prohibited by the legislator. The amount of damage is calculated based on average market prices, but not less than the value indicated in the documents, taking into account wear and tear. The legislator may provide another way to determine damage. The need to prove the extent of the damage lies with the person to whom it was caused.

The administration has the right to provide an installment plan: the culprit undertakes in writing to compensate for the damage, and a payment schedule is drawn up. If someone who undertakes to compensate for the damage, but refuses, is fired, then it will be possible to recover only through the court.

With the consent of the administration, the employee compensates for the damage with his property and repairs what is broken.

List of materially responsible positions

The list of positions is as follows:

cashiers, controllers; everyone working with deposits, bank cards and discount cards; carrying out expert assessment of banknotes and securities; involved in the circulation of money, securities and precious metals; servicing ATMs and clients who place valuables in vaults; collecting and transporting cash and other valuables; cash register attendants; forming and counting cash; employees of all levels of management of trade, food and service enterprises, and the hotel sector; management personnel in organizations engaged in the construction of buildings and structures, installation production; management staff of warehouses, pawnshops, storage rooms, supply managers, commandants, wardrobe maids, storekeepers; senior nurses of medical organizations; agents involved in procurement, delivery, forwarders; heads of pharmaceutical organizations, pharmacists, technologists and pharmacists; laboratory assistants, methodologists at universities, heads of libraries.

List of works for which full responsibility is introduced

Full responsibility, personal, established for the team, is introduced for those employed:

receiving and issuing cash, non-cash payment of fines, utility bills, taxes, etc.; payment for goods and services; operation of automatic machines; issuance and storage of subscriptions, tickets and coupons, and those with which you can pay for services; deposit, examination, liquidation of banknotes, securities, their circulation, as well as precious metals; operating ATMs and storing customer property in vaults; issuance, storage and disposal of credit, debit and discount cards; collection and transportation of money and other valuables; service at the cash registers; purchase and sale of goods and services; in warehousing, hotel room service; accepting valuables from citizens, labor to repair, improve, and store them; rental of such items; cargo turnover, postal items; production, troubleshooting of machines, devices, their parts intended for sale to citizens; circulation and use in the production of precious metals and stones; keeping and breeding farm animals; circulation of nuclear and bacteriological materials, radioactive and chemical substances, weapons and ammunition.

Any employee or only those on the list bears full responsibility? The answer is clear: the employee’s activities must correspond to one of the given lists.

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