How to quit a materially responsible person with a shortage. The procedure for the delivery of material values \u200b\u200bwhen dismissing and the act of transfer of the TMC

For the successful vital activity of any enterprise, several terms are needed, one of which is the availability of specialists responsible for financial and material and technical development of the institution. Such employees are not only responsible for the safety and increase in commodity-money values, but also compensate their cost In cases determined by law.

Good reasons for harming the property liberate a financially responsible employee from monetary compensation.

Reference! When dismissal, the employee will receive wages for the current month and monetary compensation during the unused vacation

What if the term has expired, and the administration did not have time to prepare documents?

Tightening the procedure for transferring the subsection and dismissal of the employee threatens to the employer with trouble and proceedings in court.

If there is no suitable candidate for the liberated position, material values \u200b\u200baccept a commission or temporarily designated employee. Violation of the law is not allowed.

Can an employer dismiss and delay the issuance of an employment record?

COAP of the Russian Federation in Article 5.27 Part 1 warns that deliberate workbook delay - Administratively punishable effect.

However, the dismissal process and the issuance of documents may be delayed not only by the fault of the administration.

• An employee fell ill and issued a hospital leaf after submitting an application for dismissal. In this case, the time of mandatory work is calculated taking into account the hospital sheet, and the inventory is carried out without a fallen employee. But only with his consent.
• On the issue of issuing documents, the employee is absent at work. If the dismissed worker did not come for the employment record on the day of dismissal, he was sent to receiving documents and request permission to send employment by mail.

Important! Without a written permission of an employee, the shipment of workbook is prohibited by registered mail.

A financially responsible employee must carefully prepare for the transfer of material values \u200b\u200bworthwhile on his account. Inventory to pass faster you need to verify all inventory numbers in advance.

Clarify that where is in what condition. Materials and equipment have been in a timely manner and equipment. And then the inventory will pass quickly and organized, and the dismissal will not leave an unpleasant sediment.

- One of the standard procedures described in the Labor Code of the Russian Federation. However, there are nuances that need to be remembered.

Material responsibility of the employee

According to labor legislation, the employee is obliged to take measures to preserve property - both the employer and other workers. However, in addition to overall responsibility, there is a special when the employee reimburses the damage not within its average earnings, but completely. This is possible if:

• the employee caused harm to deliberately either violated his labor duties;
• the agreement was concluded between the employee and the employer, according to which the employee is fully responsible for some funds or material values, given by receipt;
• the relevant rules are established by law (for example, according to the Federal Law "On Communications" of 07.07.2003 No. 126-FZ, mail employees respond in full for loss or damage to parcels or messages).

As a rule, speaking of a materially responsible person, mean the second case.

Who is the agreement on full responsibility?

By itself, the Labor Code of the Russian Federation provides for only two positions on which such a contract may be to: the head of the head (director) and the chubby. However, Art. 244 of the Labor Code of the Russian Federation contains a reference to several subtitual acts, one of which is the decision of the Ministry of Labor of the Russian Federation No. 85 dated December 31, 2002, which contains a list of those posts on which full liability is allowed for damage to the employer (cashiers, heads of warehouses, heads of divisions, etc. ). In addition, according to this list, the material responsibility is carried by employment on work with the storage of values \u200b\u200b(including precious metals and stones), nuclear materials, hazardous chemicals, etc. - that is, those works where the risk of damage is great.

In addition to individual, there is a brigade responsibility - when not one person answers, but a whole unit. Moreover, in this case, there is a peculiar presumption of guilt: if there is a shortage or damage, all members of the brigade are damaged, except those who can prove that not to blame.

Contracts providing for full responsibility can only be with employees over 18 years old.

How is the dismissal of the materially responsible person

In relation to persons with whom an agreement on full material responsibility, all the same rules of dismissal are operating as in relation to other workers. They are obliged to warn about their desire to terminate the contract no later than 14 days, after which, if the employer does not agree on an earlier date of dismissal, it is stopped on the last day, the workbook is calculated.

However, for financially responsible workers, there is also a need to convey the values \u200b\u200bthat were presented to them - this rule is not fixed in the TK RF, but in regulatory acts relating to accounting. That is, when changing a materially responsible person, an inventory must be carried out. It should be remembered that the inventory should be carried out within the limits of the warning about the dismissal. In addition, another responsible worker should be appointed.

Procedure for transferring material values

According to the results of the inventory, the transmission act is drawn up. Unified form is not established, but it certainly needs a list of property, as well as signatures of commission members conducting an inventory. Also, the act signs the worker himself and the one who is appointed responsible instead.

The signing of the act means that there is no complaints from the enterprise to the employee and the shortage has not been detected. All possible claims in the future will decide on the rules no longer labor, but civil legislation.

The organization with an official is a contract of responsibility for the damage. Since the dismissal of a materially responsible person on his own request is a responsible step, you should know how to do this according to labor law. How to prevent shortages? What to do with financially responsible pensioners in order not to violate the requirements of the TK RF? Let's deal with.

Before the mental structuring of the dismissal process should be understood that all conditions for material responsibility should be spelled out in the relevant contract on the points. At the same time, complete material responsibility can be enclosed with both the deputy head or chief accountant and with the rest of the staff and freelance staff. These issues are governed by articles 243 and 244 TKRF.

All categories of employees with whom a full material liability agreement can be listed in the list contained in Appendix No. 1 to the Decree of the Ministry of Labor of the Russian Federation of December 12, 2002 (No. 85). In case of incomprehensibility of an official in this list on legal grounds, obliged to sign an agreement on full material responsibility. This indicates a 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 may sign a limited liability agreement. But then compensation for damage will be made from the sum of money corresponding to the average monthly earnings.

Nuances of the dismissal of a materially responsible person

According to the general order of dismissal, the employee first writes a corresponding application for dismissal at his own request. However, he should warn the employer no later than 2 weeks about the desire to terminate the employer. Next, it takes from the moment the application is submitted to work 14 calendar days.

On the last day of working out, the personnel department transfers the labor book, a certificate of 2-NDFL, extracts from some reporting (for example, discharge from the calculation of insurance premiums about the experience, SZV-M and SZV-experience), a certificate of payments for benefits and, in the presence of a written statement From the employee, a copy of the order of dismissal. All documentation is issued on the last day of work.

A prerequisite for the dismissal of materially responsible!

As soon as the application was signed for the dismissal of a materially responsible person, during the 14th day of the organization should be carried out inventory, after which the former employee transmits the enterprise entrusted property on the act of an already new materially responsible person. This procedure was approved by order of the Ministry of Finance of December 28, 2001 No. 119N and dated June 13, 1995. If for 14 days the organization did not find the employee's replacement, material values \u200b\u200bare transmitted to the official person with the temporary execution of the duties of a leaving employee.

Transfer of material values \u200b\u200bwhen dismissing an employee by order

An appropriate order for the main activity is drawn up for inventory. In the absence of a leaving official, the transfer of material values \u200b\u200bwhen dismissing the employee is possible with its consent.

If such, he did not give - the enterprise has the right to dismiss him and initiate a lawsuit. Then the former employee will need to prove the fact of the absence of a shortage received by its fault. This judicial dispute is already not labor, and property in nature due to the material damage assessed by a certain amount.

The order for the transfer of material values \u200b\u200bwhen dismissal consists of the name of the document, title, the administrative part, the instructions of the Chairman, the members of the Commission, signatures, decoding and pressing. At the administrative part, the head must indicate the following requirements:

• convey the accounting and warehouse documentation and to fulfill the inventory of the TMC in the warehouse of the enterprise (if any);
• transfer warehouse documents and TMC from the leadership of the official person;
• for inventory and receiving documents, appoint members of the Commission, which includes the chairman and accountant;
• the results obtained to issue an act with the application description and transfer to the manual to the designated period.

Dismissal of a materially responsible person during a protracted inventory

The dismissal of a materially responsible person is completed after 14 calendar days, and during this period some organizations are not able to carry out an inventory. According to the Labor Code of the Russian Federation, the employer is not entitled to delay payments and issuing documentation to the former employee. Then the organization operates in 2 types of following action algorithms:

1. Allocate the employee on the last working day, and in the presence of a shortage to go to court with a claim for compensation for material damage.
2. Agree with an employee to terminate labor relations under the Agreement of the Parties (78 of the TKRF article). In this agreement, employers provide for the date of dismissal at the time of the end of the inventory and the amount of the output benefit. This method is considered alternative for both sides.

Dismissal of a financially responsible pensioner

By law, the dismissal of a financially responsible person of the pensioner does not provide for two weeks to work. Pensioners are dismissed in the deadlines specified in the application. If it is impossible to get immediately quit due to the material responsibility, he, like other officials, warns the employer in 14 working days about the intention to terminate labor relations.

In accordance with Art. 80 TC RF pensioners are endowed with the right not to work out a two-week term when dismissal at their own request. This is the fundamental difference in the dismissal of a financially responsible person - a pensioner. In such cases, the employer needs to be recorded and withdrawing material property from a person responsible - a pensioner in a short time, if the employee himself does not agree to work out to transfer the property entrusted to him.

The dismissal of a materially responsible pensioner issuing labor and medical books (if available) is completed. The enterprise when dismissal is obliged to pay wage arrears, weekends, vacation payments.

In any organization there are workers who carry material responsibility.

Labor relations with these employees are assumed both for all the rules of TC and special, intended only for material-responsible persons.

The dismissal of an employee who is responsible for values \u200b\u200boccurs the same as for all other employees, but the head has the right to insist on revision of values \u200b\u200band their transfer with the necessary signatures. In this article, we consider how the dismissal of a material and responsible person is going on.

The dismissal procedure of the employee's responsible for the value is carried out in general for all orders. The employee is obliged to write a statement not less than a couple of weeks in which he reports about the desire to complete work activities at this enterprise.

When the head of the enterprise will put his signature on the statement, the date of the inventory will be appointed, in the process of which the employee who wants to resolve will transfer the assets to another materially responsible employee.

According to the results of the revision, the act is drawn up in arbitrary form, but given the provisions of the Federal Law "On Accounting". Either, it can be the form of Inva-3.

You can choose any of these forms, but it is necessary that the form be approved by the organization's policy.

The revision is carried out during a couple of weeks from the moment the application is submitted by the employee.

According to the results of the revision, the act is signed, and from a dismissed employee is responsible for the safety of material values. In addition, the employee confirms in writing that the result is correct. There is an opinion that after signing the document, the employee will not be able to make a claim for damage or lack of property.

Does inventory needed

If the cost of values \u200b\u200bproceeds to another person, then with such a change, the audit at the enterprise is necessary under the law "On Accounting".

The difficulty may be that the employee is dismissed, and the one who can adopt values \u200b\u200bhave not yet found.

To impose such responsibility to any employee the head is not right, since the appropriate employee is obliged to occupy the appropriate position. Or in the contract may be a clause on who to transmit maintenance of material values \u200b\u200bif the person responsible is dismissed.

Responsible for the values \u200b\u200bof the employee, is obliged to pass an act of the accountant before his departure. In addition, according to the results of the revision, the employee is possible with such a post as the warehouse manager. The act is a confirmation of the transition of values \u200b\u200bbetween employees, and is signed by the head of the organization.

The revision is the necessary event, if the material and responsible persons are replaced. But, the employee is not obliged to carry out an inventory in an organization, it can only be attracted on the basis of the order of the head.

How to transfer values

During the dismissal of an employee who is responsible for the safety of material values, they are re-issuing them to another employee, and both sides sign an act.

The form in which the act must be drawn up is not established by law.

For this reason, it is necessary to adhere to guidelines.

The document is obliged to be mentioned names, surnames and positions of those who are on revision, and they are obliged to put their signatures on the form.

Employees who are usually present at revisions:

• head of the organization;
• head of warehouse;
• chief Accountant;
• employee responsible for values.

The document of the transfer of values \u200b\u200bshould be the signature of the authority of the enterprise. After the act adopted, we can assume that the dismissal worker does not have any debts in front of the organization, and he passed a responsible position.

What to do when the shortage is detected

We can only find out about the implementation of the inventory and comparing its results with the planned residue.

If no contradictions be detected according to the results of the revision, then there will be no complaints to the material and responsible person.

If the shortage is detected, then:

• The organization causes a special commission that will find out the causes of the discrepancies of the actual and planned availability, as well as the establishment of guilty employees (). The head of the internal investigation must be carried out, since without evidence he has no right to make claims to the employee. If the investigation does not happen, the employee can appeal the decision even if he is guilty.
• The employee is obliged to write an explanatory note in which the reasons for shortages will be indicated.
• The commission that conducted the investigation must compile an act and provide its employee for familiarization. The employee, in turn, is obliged to put his signature on the document. If an employee refuses to sign an act, the Commission confirms this in writing and with signatures of witnesses.
• The shortage must be transferred to the monetary expression in accordance with the prices that are valid at the time of detection of discrepancies. If the shortage does not exceed the average monthly earnings of the guilty employee, then it can be recovered without going to court.
• In the process of dismissal, the employee can give his consent in writing about the reimbursement of the shortage. If he leaves the organization and payments to the shortage stop, the leader has the right to apply to the court. The appeal period is one year.

Registration of the dismissal of the employee: sequence

When the final work day of the employee comes, he is obliged to issue his labor book, documents related to work, the necessary references and the amounts of payments in which earnings and compensation for vacation are included.

Before talking about the procedure for the dismissal of a material responsible person at his own request, it is necessary to recall who in principle can be such a person in the organization.

First, the condition for material responsibility in the full amount of damage to damage can be spelled out in labor contracts with the Deputy Head of the Organization, as well as the Chief Accountant (Art. 243 of the Labor Code of the Russian Federation). Secondly, with employees who replace certain positions and performing a certain kind of work, written agreements on full material responsibility for the launch of entrigated property (Article 244 of the Labor Code of the Russian Federation) can be concluded. The categories of such employees and work are named in the list (Appendix N 1 to the Decree of the Ministry of Labor of the Russian Federation dated December 31, 2002 N 85). And if the employee does not fall into the specified categories, it is impossible to conclude a contract for full material responsibility (the letter of Rostrude from 19.10.2006 N 1746-6-1). Accordingly, before the employer, he carries (Art. 241 of the Labor Code of the Russian Federation).

Features of the dismissal of a materially responsible person

If your employee wrote an application for dismissal at his own desire, then you, as an employer, have the right to demand from him, starting from the day after the day after the day of submission of the application. And on the last day of the employee, it is to pay with him and give him a labor book (Art. 80 of the Labor Code of the Russian Federation). This is the general procedure for the dismissal of employees.

But if a worker decided to resist, who is a materially responsible person in your organization, then during these 14 days you must have an inventory and transfer property entrusted to him on the act of a new materially responsible person (paragraph 22 of the methodological instructions, approved by the order of the Ministry of Finance of 28.12. .2001 N 119n, p. 1.5 of methodical instructions, approved by the order of the Ministry of Finance of 13.06.1995 N 49). If the new employee is not yet found in the place of the place not found, then values \u200b\u200bshould be transferred to another person who will temporarily fulfill his duties.

If you do not quickly carry out an inventory

It happens that the inventory is delayed and finished it until the expiration of a 2-week workshop fails. For this reason, delay the calculation with the employee and not to give him an employer's employer has no right. Indeed, the TC RF does not contain any conditions to extend the period of working out. In such a situation, the employer has 2 options.

First option. You can dismiss the employee on his last working day, as required by the Labor Code. And if the shortage will be revealed later, then you will seek the damage to the court in which you will need to prove that this is the lack of this officer.

Second option. Try to agree with the employee, so that he recalls his application for dismissal at his own request, provided that it will be dismissed by agreement of the Parties (Art. 78 of the Labor Code of the Russian Federation). In the agreement, it is possible to directly foreseen that the last day of the employee's work will be the end of the inventory, as well as the size of the output benefit.

This option is a kind of compromise for the employer and employee. The latter such a proposal may be beneficial because although he will be fired later, but in addition to other payments, the day off.