The activity of any company involves the use of property. Valuables are placed under safe custody. They are monitored by financially responsible persons. Dismissal of these employees is a special procedure that must comply with regulations.

What the law says

Consider the grounds for terminating the employment agreement:

• By agreement of both parties.
• By on their own.
• At the initiative of the head.

An employee can also terminate his work in the company due to the fact that the term of the employment agreement has expired. Responsible persons are dismissed on a general basis. However, there are some distinctive features. In particular, the employee needs to transfer property that was previously transferred for safekeeping. This must be done within 2 weeks.

For example, an employee applies for dismissal of his own free will. He must submit it 2 weeks before leaving the service. During these 2 weeks, the employee must hand over the objects entrusted to him to an authorized person. The employer draws up an act of no claims.

Types of liability

There are these forms of responsibility assigned to the employee:

• Partial. In this case, regardless of the amount of damage, compensation is paid in the amount of the average monthly earnings.
• Complete. In this case, compensation is paid in full. However, full responsibility can be imposed only on a limited circle of employees: chief accountant, cashier, manager. The list of employees who can be assigned full responsibility is given in the Resolution of the Ministry of Labor No. 85.

Information about the presence of full responsibility must be spelled out in the employment agreement. There is also a list of cases in which compensation is paid in full. For example, this is deliberate harm.

Options for dismissing a financially responsible person

Termination of an employment agreement can be carried out according to the most different reasons... Let's consider everything.

By their own will

If an employee wishes to leave the company, he needs to submit an appropriate application 2 weeks before the date of dismissal. During these 14 days, the MOL transfers all material values ​​entrusted to it. Two-day work is an employer's right, not an obligation. He can let the employee leave on the day of the application. The property is transferred on the same date. The transfer of values ​​is documented.

At the initiative of the head

An employer can dismiss an employee only if there are serious reasons: when hiring, etc. Is an extremely complex procedure. It is complicated by the need for various regulatory measures. For example, this is a request for an explanatory letter from an employee, the execution of an order.

The employer needs to prepare a basis proving the fact that there is a reason for dismissal. For example, if contract of employment terminated due to the provision of forged documents, the manager needs to send a request to the structure that issued this document. If the employee has provided a diploma of education, presumably fake, the employer sends a request to the appropriate educational institution.

IMPORTANT! The manager must notify the employee of the dismissal 2 weeks in advance. The specified time is needed so that the person has time to hand over material values.

Due to reaching retirement age

An employee who leaves due to retirement has the right not to work for 2 weeks. However, in order to leave without working off, it is necessary to indicate in the application that the agreement is terminated precisely in connection with retirement.

The procedure for dismissing a financially responsible person

Dismissal of the MOL is a procedure complicated by the fact that the employee has property transferred for safekeeping. Let's consider all the stages of this event.

Inventory

When such an employee is dismissed, it must be carried out. An employee must be present at this event. If another employee enters the vacated position, he must also take part in the inventory. Let's consider the main stages of the procedure:

1. Registration .
2. Organization of the commission.
3. Drawing up in 3 copies (2 copies are transferred to the materially responsible person, and one remains in the accounting department).
4. If inconsistencies are found, an inventory is prepared.
5. If a shortage is found, the employee prepares an explanation.
6. Calculation of the amount of damage.
7. The manager draws up a decree on the recovery of damage.

The purpose of the inventory is to detect possible damage.

Acceptance certificate of objects

The acceptance certificate confirms the fact that all the property was transferred by the employee for storage. The act contains this information:

• Date of registration.
• Information about the company: address, name.
• Storage periods.

The act must contain a table with a list of the transferred property, as well as information about its value. The dismissed employee must take part in the transfer of property to the new employee.

Drawing up an order

The employee first submits a letter of resignation. After that, the manager draws up an order. It is necessary to register the grounds for the dismissal of the person. The order must be signed by the head. In the future, a corresponding entry is made in work book... On the day of dismissal, a book with a record is transferred to the employee, and a calculation is made. The employee receives not only a salary, but also compensation for unused vacation.

Dismissal if there is a shortage

How to fire an employee if there is a shortage? The following sequence of actions is performed:

1. An inventory is carried out to establish the amount of damage. Its implementation is stipulated by clause 27 of the Regulation on BU No. 34.
2. Organization of a commission for the implementation of an official investigation. Its representatives must determine the reasons why the damage was formed. The organization of the commission is stipulated by article 247 of the Labor Code of the Russian Federation.
3. The employee must write a letter of explanation. In it, the person explains the reasons for the damage.
4. The actual damage to the company is determined. It is calculated based on market prices as of the current date. Prices must correspond to the information provided in the accounting documents. In doing so, wear must also be taken into account.
5. The employee must be notified of the results of the investigation. He has the right to challenge them.
6. If the amount of damage does not exceed the average monthly salary, funds may be recovered. The basis for collection is a local order.
7. An employee can compensate for major damage by gradually paying the required amount. That is, an installment plan is used. However, this is possible only if the employee has a voluntary desire. In this case, the employee needs to sign a compensation obligation. The same document stipulates the timing of payments. If the person stops paying, the missing amount is recovered through the court.

If significant damage is found, and the employee refuses to pay funds voluntarily, the employee seeks compensation through the court.

In an organization, an agreement on liability for damage caused is concluded with an official. Since the dismissal of a financially responsible person of his own free will is a crucial step, you should know how to do it according to labor law... How to avoid shortages? What to do with financially responsible pensioners in order not to violate the requirements of the Labor Code of the Russian Federation? Let's figure it out.

Before mentally structuring the dismissal process, you should understand that all the conditions for material liability must be spelled out in the relevant contract point by point. At the same time, full financial responsibility can be concluded both with the deputy head or chief accountant, and with the rest of the staff and non-staff personnel. These issues are regulated by Articles 243 and 244 of the TKRF.

All categories of employees with whom an agreement on full financial liability can be concluded are indicated in the List contained in Appendix No. 1 to the Decree of the Ministry of Labor Russian Federation dated December 12, 2002 (No. 85). If an official does not fall into this list on a legal basis, it will not be possible to oblige to sign an agreement on full liability. This is indicated by the Letter of Rostrud dated October 19, 2006 No. 1746-6-1. According to article 241 of the Labor Code of the Russian Federation, this employee can sign an agreement on limited liability. But then compensation for damage will be made from sum of money corresponding to the average monthly earnings.

The nuances of dismissing a financially responsible person

According to general order dismissal, the employee first writes a letter of resignation of his own free will. However, he must notify the employer about the desire to terminate the employment relationship no later than 2 weeks in advance. Further, it is required to work 14 calendar days from the moment of filing the application.

On the last day of working out, the personnel department transmits a work book, a 2-NDFL certificate, extracts from some reports (for example, extracts from the calculation of insurance premiums about seniority, SZV-M and SZV-STAZH), a certificate of benefits payments and, if there is a written application from an employee - a copy of the order of dismissal. All documentation is issued on the last day of work.

A prerequisite for the dismissal of financially responsible!

As soon as the application for the dismissal of the financially responsible person was signed, within 14 days the organization should conduct an inventory, after which the former employee transfers the entrusted property to the enterprise according to the act to the already new financially responsible person. This procedure is approved by the Order of the Ministry of Finance dated December 28, 2001 No. 119Н and dated June 13, 1995 No. 49. If the organization has not found a replacement for the employee within 14 days, the material assets are transferred to the official with the temporary fulfillment of the duties of the leaving employee.

Transfer of material assets upon dismissal of an employee by order

To carry out the inventory, a corresponding order is drawn up for the main activity. In the absence of a leaving official, the transfer of material assets upon dismissal of an employee is possible with his consent.

If he did not give one, the company has the right to fire him and initiate a lawsuit. Then the former employee will need to prove the fact that there is no shortage received through no fault of his. This litigation is no longer a labor dispute, but a property in nature due to the material damage received, estimated at a certain amount.

The order for the transfer of material assets upon dismissal itself consists of the name of the document, the title, the administrative part, the instructions of the chairman, members of the commission, signatures, transcripts and seals. In the administrative part, the head is obliged to indicate the following requirements:

• transfer accounting and warehouse documentation and carry out an inventory of goods and materials in the company's warehouse (if any);
• transfer warehouse documents and goods and materials from the resigning official to the management;
• for inventory and acceptance and transfer of documents, appoint members of the commission, which includes a chairman and an accountant;
• the results obtained should be formalized by an act with the attachment of inventories and transferred to the management before the appointed time.

Dismissal of a financially responsible person with a protracted inventory

The dismissal of the financially responsible person ends after 14 calendar days, and during this period some organizations are not able to conduct an inventory. According to the Labor Code of the Russian Federation, the employer does not have the right to delay payments and the issuance of documentation to a former employee. Then the organization acts according to 2 types of the following action algorithms:

1. Dismiss the employee on the last working day, and if there is a shortage, go to court with a claim for compensation for material damage.
2. Agree with the employee to terminate the employment relationship by agreement of the parties (Article 78 of the TKRF). In this agreement, employers provide for the clause of the date of dismissal at the end of the inventory, and the amount of severance pay. This method considered an alternative for both parties.

Dismissal of a financially responsible pensioner

According to the law, the dismissal of a financially responsible person of a pensioner does not provide for two-week working off... Pensioners are dismissed within the time frame specified in the application. If it is impossible to immediately quit due to material responsibility, he, like other officials, warns the employer 14 working days in advance of his intention to terminate the employment relationship.

In accordance with Art. 80 of the Labor Code of the Russian Federation, pensioners are endowed with the right not to work out a two-week period upon dismissal of their own free will. This is the fundamental difference in the dismissal of a financially responsible person - a pensioner. In such cases, the employer needs to record and seize material property from a responsible person - a pensioner in a short time, if the employee himself does not agree to work for the transfer of the property entrusted to him to the organization.

The dismissal of a financially responsible pensioner ends with the issuance of work and medical books (if any). Upon dismissal, the enterprise undertakes to pay wage arrears, severance pay, vacation payments.

№ 5, 2004

The dismissal of an employee serving the material assets of an organization always raises certain questions. What is the procedure for such dismissal? How to ensure that the employee does not leave behind unpaid debts, unfulfilled obligations? Our article provides specific recommendations for the employer to resolve these and other problems.

We will be interested, first of all, in persons who are entrusted by law or a special agreement with full financial responsibility for the values ​​entrusted to them, as well as the procedure for terminating an employment contract with them. In other words, we will talk about financially responsible persons.

Responsible for everything

What kind of workers belong to this category? In answering this question, articles 243, 244 of the Labor Code of the Russian Federation will help us.

From the content of paragraph 1 of Article 243 of the Labor Code of the Russian Federation, it follows that, by virtue of federal laws, certain categories of workers can be fully materially liable for damage caused to the employer in the performance of their labor duties. Let's give an example. In accordance with paragraph 5 of Article 68 of the Federal Law of 07.07.03 No. 126-FZ "On Communications" (as amended by Federal Law of 23.12.03 No. 186-FZ), employees of telecom operators bear full financial responsibility for the loss and damage of postal items in the amount of the declared value.

In other cases, there is a full liability agreement. It must be said that such agreements are not concluded with all employees, but only with those who hold positions or perform work directly related to the maintenance of material assets (Article 244 of the Labor Code of the Russian Federation). This category includes personnel whose job duties are related to the storage, processing, release of material values ​​at various production sites, with the sale of goods, with the escort and delivery of cargo, baggage, etc. Lists of such jobs and categories of workers, as well as the form of standard contracts with them are established by the decree of the Ministry of Labor of Russia dated December 31, 2002 No. 85. The basis of responsibility in this case is the failure to ensure the safety of the valuables issued to the employee in the prescribed manner.

And one more variant of full financial responsibility should be mentioned here. It is established for a shortage or damage to values ​​entrusted to an employee by a one-time power of attorney. The issuance of such powers of attorney takes place with the consent of the employee himself, because the actions that he performs on them are not included in the scope of his direct duties.

The dismissal procedure, which will be described below, applies equally to all these categories of financially responsible persons.

In time trouble

With a financially responsible employee, as with any other, labor contract can be terminated on various grounds - at will, by agreement of the parties, as a disciplinary penalty for a misconduct, etc. show up.

So, the question of dismissing a financially responsible employee has been resolved. Now is the time, without wasting a minute, to provide a normal environment for the transfer of inventory. The employer should remember: his direct responsibility is that such a transfer takes place within a strictly defined period of time. Indeed, according to the law, the last day of an employee's work is the day of the final settlement and issuance of a work book (Articles 62, 140 of the Labor Code of the Russian Federation). It is not allowed to delay the calculation and work book under any pretext, even if the inventory has not yet been completed by this time. Thus, you should first decide how much time you have left.

Option one. Your employee leaves at his own request (Article 80 of the Labor Code of the Russian Federation). Two weeks is the time in which you should meet in this case (of course, you only have it if you do not succumb to the persuasion of your subordinate and do not release him a day or two after submitting the application).

Option two. Dismissal by agreement of the parties (Article 78 of the Labor Code of the Russian Federation). It all depends on your agreement with the employee. Moreover, if the process of transferring values ​​is delayed in time and you will not keep up with the day of dismissal, determined by the agreement of the parties, then by mutual agreement you can change the date of dismissal and thus gain time. This is the peculiarity and advantage of terminating an employment contract on this basis.

Option three. Dismissal of an employee, taken as a disciplinary action for a misconduct *. Let's say for absenteeism (subparagraph "a" of clause 6 of article 81 of the Labor Code of the Russian Federation). Here, too, the timing should be handled very carefully. Make sure that the process of transferring material assets falls within the time period provided for in Article 193 of the Labor Code of the Russian Federation. This article limits the possibility of imposing a disciplinary sanction on an employee to a certain period - one month from the date of discovery and six months from the date of the commission of a disciplinary offense. If you miss the specified deadlines, then it will be impossible to dismiss the employee as punishment for the misconduct.

Thorough check

Before transferring material values ​​from one responsible person to another, an inventory of these values ​​should be taken. As a "handy material" you will have Guidelines for inventory of property and financial obligations. The entire inventory procedure is clearly spelled out there.

Let's turn to the contents of this document. In accordance with clause 2.2 of the Methodological Guidelines, a permanent inventory commission is created at the enterprise for carrying out an inventory. Its services are resorted to in the event of scheduled inspections in the organization, to establish the facts of theft or abuse, to establish damage to values, when transferring property to lease, etc. (clause 1.5 Methodical instructions). Carrying out an inventory is also mandatory when changing financially responsible persons (and dismissal just gives rise to such a change).

With a small amount of work, these responsibilities are assigned to the working commission, which is created only for the duration of a certain inventory. The personal composition of the permanent and working commissions is approved by the head of the organization. The commission includes representatives of the administration, employees of the accounting service, and other specialists (engineers, economists, technicians).

It should be remembered that the absence of at least one member of the commission, as well as the most financially responsible person during this event, serves as the basis for recognizing the results of the inventory as invalid (clauses 2.3, 2.8 of the Methodological Guidelines).

Financially responsible persons give receipts that by the beginning of the inventory all expenditure and receipts for the property were handed over to the accounting department or transferred to the commission, and all values ​​received on their responsibility were capitalized, and those retired were written off at expense. Similar receipts are given by persons who have accountable amounts for the acquisition or powers of attorney for the receipt of property (clause 2.4 of the order of the Ministry of Finance of Russia dated 13.06.95 No. 49).

We will not dwell in detail on the consideration of the very procedure for conducting a property check. Moreover, you can find all the answers you are interested in in the mentioned normative act. We have another task - to track what actions the administration should take if the quitting employee during the check could not account for the property entrusted to him.

Debt good turn deserves another

Let's say the inventory is over. Everybody's Free. Everyone except the “accountable” person. Of course, if your employee fully reported for every nut, every screw, then he is free too. Well, what if not? After all, the day of his dismissal is approaching with relentless speed. What should the company's management do in this situation?

First, I want to reassure employers. From Article 232 of the Labor Code of the Russian Federation, it follows with complete certainty that termination of an employment contract does not exempt the employee from material liability for harm caused to the enterprise. That is, even after being fired, he is obliged to pay off his debts in full. Let's see how this can be done.

Immediately after the check, the employee must give an explanation in writing about the reasons for the shortage. If the subordinate refuses to give any explanations, an appropriate act is drawn up. It must be signed by at least two witnesses. You will need the document in question for possible litigation. It will serve as proof that you have complied with all the formalities required in such cases.

Further actions depend on the circumstance, whether the employee admits the presence of guilt in the damage caused **.

If yes, then compensation for harm may be "painless" - the guilty employee will be able to voluntarily pay off his debt.

If the employee refuses to admit his guilt, the employer has the opportunity, on the basis of an order, to recover from the delinquent employee the amount of damage caused. True, this is possible only if the amount of damage does not exceed the employee's average monthly earnings ***.

Such an order can be made no later than one month from the date of the final determination of the amount of damage caused by the employee (part 1 of article 248 of the Labor Code of the Russian Federation).

If the monthly period has expired (it does not matter whether the employee quit or continues to work) or the employee does not agree to voluntarily compensate for the damage, and the amount of damage exceeds his average monthly earnings, the recovery is carried out in court.

If you present the court with a clear, well-formed evidence base, then most likely justice will take your side. The employer has the right to go to court in disputes for compensation for damage caused to the organization within one year from the date of discovery of the damage. If this period is missed for a good reason, it can be restored by the court (Article 392 of the Labor Code of the Russian Federation).

And finally, let us draw your attention to article 240 of the Labor Code of the Russian Federation. From its content, it follows that the employer has the full right, taking into account the specific circumstances in which the damage was caused, to completely or partially refuse to collect it from the guilty employee.

And this means that no matter how significant the damage caused by the action or inaction of the financially responsible person may be for the organization, the legislator recommends that we should approach the situation that has arisen every time carefully, carefully, excluding the automatic use of used stamps.

QUOTING THE LAW

The hiring and dismissal of warehouse managers, storekeepers and other materially responsible persons are carried out in agreement with the chief accountant of the organization.

The warehouse manager, storekeeper and other materially responsible persons can be relieved of their posts only after a complete inventory of the inventory held by them and their transfer to another materially responsible person under the act. The acceptance certificate is endorsed by the chief accountant (or a person authorized by him) and approved by the head of the organization (or his authorized person), and for warehouses (storerooms and other storage places) of divisions - by the head of the corresponding workshop (division).

Paragraph 258 of the Methodological Instructions on accounting of inventories approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n (as amended by order of the Ministry of Finance Russia dated 23.04.02 No. 33n)

* - The dismissal of an employee who directly serves material assets, on the basis of a loss of confidence in him on the part of the employer (clause 7 of article 81 of the Labor Code of the Russian Federation) will be considered in the next issue of our magazine.

** -Material liability for damage caused to the property of the organization arises only in the case of culpable illegal behavior (action or inaction) of the employee. Read more about this in the article "Guilty without guilt" in the journal "Personnel business" No. 4, 2004, pp. 64-68.

*** -About conditions and maximum retention rates from wages employee read in the article "Truncated salary" in the journal "Personnel business" No. 3, 2004, pp. 72-77.

A financially responsible employee cannot just pick up and leave work. The procedure for his dismissal has a number of peculiarities. Let's figure out which ones.

Material liability arises at the time the employee signs the corresponding contract. From that moment on, he has a special status and is responsible for the organization's property entrusted to him. Therefore, parting with him is somewhat more difficult than with the rest of the workers. What features does the dismissal of a responsible person have? Depends on who exactly initiated the dismissal.

Dismissal of a financially responsible person of his own free will

If an employee with special functions decides to leave work on his own, he, like all other employees, must notify the company management two weeks (14 days) in advance. The only exceptions are those situations in which, by virtue of Part 3 of Article 80 of the Labor Code of the Russian Federation, it is possible to stop working immediately after submitting an application. Thus, from the moment of the announcement of the dismissal, the financially responsible person should begin to transfer cases to another employee or directly to the management of the organization. All valuables entrusted to a materially responsible person for storage or use must be transferred under an act of acceptance and transfer, and to check their presence, an inventory must be carried out.

The acceptance certificate with the nomenclature list of all values ​​must be signed by:

• head of the company;
• Chief Accountant;
• the head of the department where the quitting employee worked;
• the person in charge himself;
• a new person in charge, who will now be responsible for the storage and use of property.

Of course, all inventory activities must be formalized by an order for the organization. To ensure them, authorized officials or a whole commission have been appointed. Only after the end of the audit, summing up its results and signing the act, the material responsibility of the dismissed person ceases. It is important to understand that the employer does not have the right to detain an employee after the established two-week warning period, even if the transfer of values ​​has not yet been completed. Therefore, it is in the interests of the employer to keep within these 2 weeks, and in the interests of a person who is financially responsible, but has the right to be fired without work, to warn about his resignation in advance.

After all the formalities are met, the employer can issue an order to terminate the employment contract and pay the employee a full payment on the day of dismissal. This has no peculiarities, unless, of course, the audit revealed a shortage. Then the employer, according to the norms of Article 248 of the Labor Code of the Russian Federation, has the right to withhold from the employee's salary the amount of damage caused by his actions (following the procedure of investigation, proving guilt, familiarizing himself with its results, etc.). Depending on the size of the amount of compensation, the management has the right and can go to court and file a claim for the entire amount of damage (or maybe refuse to recover). The shortage is not a ground for refusal to terminate the employment contract.

Dismissal of a financially responsible person at the initiative of the employer

If the employer decided to fire a person for one of the reasons specified in Article 81 of the Labor Code of the Russian Federation, then the procedure depends on this very reason. In particular, if we are talking about staff reduction or company liquidation, then the time provided by law is quite enough to transfer all cases. This procedure has no peculiarities. But if the termination of the employment relationship is associated with the culpable actions of the person dealing with values, checking the state of affairs can take a long time. For example, to clarify all the circumstances.

Separately, it should be noted that the legislation gives the management of the organization the right to terminate labor relations with the person who is entrusted with material assets, due to the loss of trust (clause 7, part 1 of article 81 of the Labor Code of the Russian Federation). Such a basis is permissible not only in connection with the execution of direct job responsibilities, but also with other misdemeanors that give the employer reason to doubt the decency of a person. Therefore, if there is a documented fact of such an employee committing guilty actions, he can be fired upon loss of confidence.

The dismissal of a financially responsible person has a number of features that the employer must take into account in order not to violate Russian law. Difficulties are associated with the fact that such employees are responsible for the values ​​entrusted to him. And in the event of dismissal, the employer has to conduct a timely inventory to confirm that all values ​​have remained in place.

Features of legal relations

The employer does not have the right to conclude an employment contract with every employee in such a way that the employee bears full financial responsibility. This form of legal relationship can be established in relation to:

• deputy director / head;
• chief accountant of the company;
• employees holding certain positions or having a certain functionality (a complete list of them is contained in the Decree of the Ministry of Labor of the Russian Federation No. 85 of December 31, 2002).

The absence of the listed positions means that the employee cannot bear full financial responsibility. Even if the employer concludes such an agreement with him, it will be considered invalid. If financial responsibility is assigned to the position of an employee by law, then in the contract the parties can prescribe all the features of such responsibility. It should be guided by art. 243 - 244 of the Labor Code of the Russian Federation.

If it is impossible to conclude an agreement of full material responsibility with a specific employee, then the only way out is to conclude an agreement on limited liability... Then the amount of compensation will be calculated from the average monthly earnings.

General procedure for dismissal

V general view the dismissal of a financially responsible person is not much different from the termination of an agreement with an ordinary employee, if you do not take into account the inventory and transfer of material assets to a new responsible person. The procedure itself will consist of the following steps:

1. Determination of grounds for dismissal... Here you need to be guided by Art. 77 of the Labor Code of the Russian Federation, which lists possible reasons... Most often, a financially responsible person is dismissed at his own request or with the consent of the parties. Much less often the employer becomes the initiator of the termination of labor relations. This requires serious reasons, for example, the identification of a serious shortage or the establishment of the fact of theft of valuables by an employee. In the event of the reduction or liquidation of the MOL, the same compensation is due as for the rest of the workers.
2. Determination of the terms of dismissal... They usually concern the timing of the breakup. If the employee himself wants to quit, then he will first have to work for 2 weeks. For those MOLs who are on probation, this period is reduced to 3 days. The declared time is given to the employer to search for a new employee. In the case of financially responsible persons during this period, it is also necessary to have time to carry out an inventory, because the law does not allow increasing the term of working out because of this.
3. Taking inventory... The obligation to carry out this procedure is legally established (clause 27 of PBU). The actual inventory allows you to determine whether the quitting employee has caused any damage to the inventory. During the procedure, the MOT itself is necessarily present. The results of the check are entered into a special act of the control check (form INV-24).
4. Settlements between the parties... When an ordinary employee who is not financially responsible leaves his job, the organization pays him all the benefits due. But if the financially responsible person harmed the organization, then they can force him to pay. If during the transfer of values ​​the shortage is not found, then the employee does not need to pay anything to the company. If the damage was nevertheless identified, then its amount in monetary terms is calculated. Its amount is deducted from the due wages and other compensations.
5. Paperwork... On the last working day, the employee signs the order and receives a work book and other required documents (for example, an income statement or an extract from SZV-M). On the same day, the allotted money is transferred.

At this point, the dismissal process is considered complete. Sometimes, even after the dismissal, obligations between the parties may remain. For example, if the damage caused to the company turned out to be too great and it was not possible to fully receive it from the due salary, the employer has to go to court to recover the remaining amount. Such issues can be resolved peacefully, if the former employee himself is willing to do this (he is ready to gradually pay the missing amount).

Taking an inventory - is it mandatory or not?

When the employer becomes the initiator of the dismissal, he can first carry out an inventory, and then start talking about the severance of labor relations. If the employee himself expressed the desire to quit, then the situation becomes more complicated. The issue of inventory is especially acute in organizations where the MOL is in charge of a large volume of valuables. It is no secret that the procedure can sometimes be delayed for more than one month. But the term of working off is fixed by law and concerns responsible persons, including:

• 14 days - if a non-urgent employment contract was concluded;
• 3 days - if the employee was on probation or worked under a fixed-term contract.

In such a situation, the employer may ask the question, but what is the right thing to do for him - dismiss the employee without taking an inventory or detain him until the end of the check? Here you need to remember a number of important points at once:

• Dismissal without an inventory of employees with financial responsibility is not allowed. The employer, having received a letter of resignation, must immediately begin the inventory procedure. If there is a replacement, all cases are transferred to him, otherwise - to an interim. The order of the transfer is fixed in the Order of the Ministry of Finance No. 119Н dated December 28, 2001.
• The employer has no right to detain an employee for more than the period established by law - this is a direct violation of the law.

Hence, a controversial situation arises: how to fire an employee if 14 days of working off have passed, and the inventory was not completed at the enterprise? There are two ways to act:

1. Sign the order of dismissal, and finish the inventory after. If in the course of it a shortage is found, then you will have to go to court for compensation and, moreover, prove the guilt of the former employee.
2. Try to agree with the employee to pick up the application and, after the end of the inventory, immediately dismiss him by agreement of the parties, without waiting another 14 days. Moreover, you can conclude an agreement in advance by prescribing that the dismissal will occur immediately on the day of the end of the inventory. You can motivate this step by suggesting to the employee severance pay or a premium. True, such a step is unlikely to be taken by an employee who knows about the shortage.

The inventory is initiated by drawing up the corresponding order. The composition of the inventory commission (members, chairman) must be prescribed in the document. It also indicates which values ​​should be subject to inventory. The results are recorded in a separate act.

Unfortunately, shortage detection is not uncommon. If there is a shortage of money or goods and materials, the employer fixes it in the documents, and the employee can appeal the shortage at any stage. The employer also necessarily requires an explanation from the employee why there was a shortage. These reasons and circumstances are recorded in the act together with the amount of damage.

The most difficult thing in such a situation is to collect money, if we are talking about a very large amount... It is good if the employee himself agrees to compensate for the damage. If he refuses to pay, then the employer will have to resolve the issue in court.

The damage is not always associated with the loss of values. Sometimes the value of a thing can decrease due to deterioration due to improper use or storage.

It is noteworthy that the MOL passing probation, sometimes they refuse to be liable for damage precisely because they are not full-fledged employees. This reason does not constitute a ground for exemption from indemnity. If the parties entered into an agreement and the newly minted employee received goods and materials or other forms of valuables under his responsibility, then from the moment the documents are drawn up, it is he who is responsible for them.

If the financially responsible person is a pensioner

Some categories of workers are exempt from the need to work 2 weeks in case of dismissal. These include retirees. They have the right to be fired on the day specified in the application. However, the existence of material liability imposes certain restrictions on it. So, if a pensioner is responsible for any values ​​in the organization, then he, along with the rest, fulfills a 2-week period during which the employer must make an inventory. If such an employee flatly refuses to work, then it is better to dismiss so as not to face litigation, and only then take an inventory and, if necessary, recover the shortage through the court, confirming the amount of damage with documents by the results of the check.