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

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

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

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

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

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

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

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

N.Z. Kovyazin

Hold order

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

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

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

Creation of a special commission

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

in commercial organizations

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

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

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

Damage assessment

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

Written explanations of the employee

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

Retention order

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

Calculation of the amount of damage

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

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

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

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

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

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

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

An example of calculating the material damage recovered from an employee. The contract on full liability with the employee is not concluded

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

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

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

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

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

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

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

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

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

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

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

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

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

In January 2013, 17 business days.

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

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

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

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

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

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

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

Deductions from compensation payments

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

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

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

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

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

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

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

Waiver of retention of damages

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

A waiver of damages is acceptable regardless of the following factors:
- the type of responsibility borne by the employee (limited or full liability);
- form of ownership of the organization.

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

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

N.Z. Kovyazin

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

12.07.2016 04:54

In a situation where an employee dealing with material values ​​(a seller, a cashier, a storekeeper) caused material damage to the company, simply speaking, “stealed”, the natural desire of management is to recover damages from him. But this is far from always obtained due to non-compliance with the formalities established by law. That is, the employer, of course, can withhold fromthe employee's wages the amount of damage. But if the requirements of labor legislation are not met at the same time, then the court will take the side of the employee and return to him not only the amounts withheld by the employer, but also recover the moral damage claimed by the employee (Article 237 of the Labor Code of the Russian Federation), interest for delayed wages (Article 236 Labor Code of the Russian Federation), court costs (Article 88 of the Code of Civil Procedure of the Russian Federation).

Therefore, following the law when recovering damages is very important. We offer some tips on how to recover damages from an employee so that in case of a dispute, the court is on the side of the employer.

Tip 1. Draw up an agreement on full liability when hiring

In addition to an employment contract with employees serving material assets, it is necessary to draw up an agreement on full liability. Without this agreement, it will not be possible to bring the stealing employee to full liability (see, for example, the Appeal ruling of the Samara Regional Court dated August 13, 2014 in case No. 33-7921 / 2014).

Sometimes employers go too far and enter into agreements on full liability with all employees in a row. Please note: only contracts with employees holding positions or performing work specified in Decree of the Ministry of Labor of Russia dated December 31, 2002 No. 85 will have legal significance. Accordingly, the name of the position or work performed in the employment contract must comply with this Decree.

The same Decree contains samples of agreements on full individual and collective liability. At the same time, if several employees work in one trading floor, in one warehouse, at one checkout, then it is necessary to conclude an agreement on collective liability. Conclusion of an agreement on individual responsibility in this case would be an error.

Can an employee refuse to sign an agreement on full liability? Recall the explanations of the Plenum of the Supreme Court of the Russian Federation, given in Resolution No. 2 of March 17, 2004. This Resolution states that the employee does not have the right to refuse if the obligations for servicing material assets were established at the conclusion of the employment contract.

Also, when hiring an employee before signing an employment contract, it is necessary to carefully prescribe in the employee's job description his job duties related to the maintenance of material assets, that is, what exactly he is obliged to do with goods, money, material, other material assets.

Tip 2. Take an inventory and issue an acceptance certificate when applying for a job

Is an agreement on full liability sufficient to reasonably bring the employee to liability? The mere execution of this agreement is not enough. It is necessary to formalize the delivery of certain property to the employee (see, for example, the Appeal ruling of the Saratov Regional Court dated October 9, 2014 in case No. 33-774). Indeed, in paragraph 2 of Art. 243 of the Labor Code of the Russian Federation refers to the shortage of entrusted property.

To determine what kind of property will be handed over to the employee when changing financially responsible persons, it is necessary to conduct an inventory. The need for an inventory is directly provided for by the Order of the Ministry of Finance of Russia dated 07/29/1998 No. 34n, Methodological guidelinesapproved by Order of the Ministry of Finance of the Russian Federation dated 06/13/1995 No. 49. Based on the results of the inventory, the following documents must be drawn up:

Order on the establishment of an inventory commission;

An inventory order with an employee's mark of familiarization (recommended);

Inventory list;

Collation statement.

Property that was reflected in the inventory list and will be transferred from the previous financially responsible person to the next one.

To confirm this, you must issue an acceptance certificate, in which you indicate:

Specific property that is transferred to a financially responsible person (in pieces, meters, other units of measurement);

date of transfer;

Signatures of the sender and receiver.

Tip 3. Ensure the conditions for storing property

Art. 239 of the Labor Code of the Russian Federation directly indicates that it will not be possible to recover damages from an employee if the employer has not fulfilled the obligation "to ensure proper conditions for the storage of property entrusted to the employee." What does it mean? The employer needs to create actual barriers to material values ​​for unauthorized persons.

For example:

Buying a safe, for storing cash,

Provision of storage facilities with locks on the doors;

Restriction of access to warehouses of unauthorized persons;

Organization of security at night in the warehouse.

In other words, if a warehouse is a “passage yard” for all employees, including those who have nothing to do with it, and the storekeeper tells about this in court along with witnesses, then it will not be possible to recover the shortage from this storekeeper (see Resolution of the Plenum of the Supreme Court of the Russian Federation dated November 16, 2006 No. 52).

Tip 4: Record Damage with an Inventory

Should any damage be recorded for recovery purposes? Art. 238 of the Labor Code of the Russian Federation indicates that the damage must be direct and real, that is, a real decrease in property or deterioration in the state of property (and not losses or lost profits). For example, a cashier's lack of money in the cash register will be a direct actual loss. And if the manager missed a profitable client and “failed” to conclude an agreement for millions, this is a lost profit, this damage cannot be recovered.

To fix the shortage of financially responsible persons (that is, those with whom an agreement on full liability has been concluded) should be carried out using an inventory. Conducting an inventory is mandatory not only in a planned manner and when changing financially responsible persons, but also when facts of theft, abuse, damage to property are revealed, as well as in the event of natural disasters and emergencies(clause 27 of the Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n).

It is especially important to conduct an inventory if an employee leaves. The courts insist that the absence of an inventory does not allow determining the quantity and value of the goods, as well as at what point the shortage occurred (see, for example, the Appeal ruling of the Lipetsk Regional Court dated February 17, 2014 in case No. 33-415 / 2014). Other documents drawn up by the employer are not recognized as proper evidence, it is necessary to have inventory records both at the time of admission and at the time of dismissal of a person (see, for example, the Appeal ruling of the Rostov Regional Court dated April 22, 2013 in case No. 33-4910 / 2013 ).

The inventory must be in accordance with methodological recommendations dated 06/13/1995 No. 49. If the employer violated the inventory procedure, then the documents drawn up as a result of such an inventory cannot serve as reliable evidence (see, for example, the Appeal rulings of the Supreme Court of the Republic of Mordovia dated 20.02.2014 in case No. 33-332 /2014).

Tip 5: Be sure to check for damage

Such a check is obligatory according to Art. 247 of the Labor Code of the Russian Federation. To carry out the verification, first of all, it is necessary to issue commission order.

This order must:

Indicate the basis for the creation of the commission (discovery of damage);

Describe exactly what happened;

Specify the terms of the commission;

Indicate the need to provide the results of the commission's work to the head.

What is the verification for? To then prove in court that there are grounds for bringing to liability. What exactly will have to prove- indicates Art. 233 of the Labor Code of the Russian Federation and clause 4 of the Resolution of the Plenum of the Supreme Court of November 16, 2006 No. 52:

The presence of damage (that is, something must be broken, damaged, stolen, and so on);

Commission by the employee of illegal actions (or inactions), that is, violating the norms of the law or local acts of the company;

The fault of the employee in causing such damage to the employer (intention or negligence);

The presence of a causal relationship between the actions of the employee and the damage incurred by the employer.

The most important thing in the work of the commission is the demand from the employee written explanation(Article 247 of the Labor Code of the Russian Federation). It is better to give the employee a special notice about the need to give such explanations. The term for preparing an explanation by the Labor Code of the Russian Federation by an employee is not regulated. Therefore, you can focus on Article 193 of the Labor Code of the Russian Federation, which takes two working days to submit explanations. If after this period the employee has not provided an explanation, then an act should be drawn up (Article 193 of the Labor Code of the Russian Federation).

Based on the results of the check, it is necessary to draw up act of the commission. This will be the main document for prosecution. What to indicate in the act of the commission, we are told by the Resolution of the Plenum of the Supreme Court of November 16, 2006 No. 52, because this will have to be proved in court. Therefore, it is better not to limit yourself to two or three sentences, but to describe the studied documents, explanations of employees in detail.

The act is signed by all members of the commission. The employee must be familiarized with the act, against signature. In case of his refusal or evasion from familiarization, an appropriate act is drawn up.

Tip 6. Collect damages out of court only if permitted by law

If the head, following the results of the audit, decided to recover damages, then it is necessary to double-check exactly how to do this legally.

Please note: the Labor Code of the Russian Federation does not oblige the employer to recover material damage from the employee. Maybe the employee is already leaving, and the management does not want to waste time and effort on proceedings ...

If the head of the company has decided to bring the employee to liability and recover damages, then such a decision must be formalized by order. In this order, you should first indicate the decision to bring the worker to liability, and the next paragraph indicate the decision to recover the material damage caused. Such an order can be made no later than one month from the date of establishing the amount of damage caused (Article 248 of the Labor Code of the Russian Federation).

The employee must be familiarized with the order against signature. If the employee refuses to get acquainted with the order to attract, then an appropriate act should be drawn up.

After that, the actions of the employer may be different depending on the situation:

1. The worker repents and agree indemnifier. Great! He can deposit money into the cashier or transfer it to the company's account. Sometimes employees turn to the employer with a request to recover the amount of damage from wages. At the same time, it is possible to discuss the return of the amount in installments, and if the employee quits, it is better to draw up a written obligation to compensate for damage indicating specific payment terms (part 4 of article 248 of the Labor Code of the Russian Federation).

2. The employee does not admit his guilt and does not agree to compensate for the damage. But the amount of damage does not exceed his average monthly earnings and the period of recovery (one month from the date of establishment of the amount) has not expired. Despite the disagreement of the employee, the employer can recover the amount of damage on his own (part 1 of article 248 of the Labor Code of the Russian Federation). In this case, in the recovery order, instruct the chief accountant to withhold the damage from the employee's salary. At the same time, the penalty should not exceed 29% of the employee's monthly earnings (Article 138 of the Labor Code of the Russian Federation). Therefore, for a full recovery (if the damage is equal to the average earnings) it will take five months.

Before doing this, double-check whether all the measures indicated above have been taken? After all, an employee can go to court, and then all these events will be checked by the court. If the liability agreement was not concluded, inventories were not carried out, the check on the fact of damage was not carried out, it is hardly worth the risk - the court will take the side of the employee.

3. The employee does not agree to compensate for the damage in the amount of the average monthly salary, and the recovery period has expired. Or the employee does not agree to compensate for damage in case of damage in excess of the average monthly earnings (regardless of the timing). In this case, damages can only be recovered in court (Part 2, Article 248 of the Labor Code of the Russian Federation) within one year from the date of discovery of the damage caused (Article 392 of the Labor Code of the Russian Federation). But you will have to prepare documents for the court, since it is extremely risky to recover from an employee without a court decision in such cases. The employee is likely to go to court - and the court will confirm his case.

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Today we will give you step by step instructions, how to recover material damage from an employee without a court order, as well as tell about cases when material damage to an enterprise cannot be recovered from an employee.

In the course of the activities of any organization, cases may arise when it incurs material losses in the event of damage or loss of property, or as a result of a lost contract. This is almost always the fault of the employees. And if the damage is significant, the desire of the employer to compensate for the damage is quite understandable. But, unfortunately, this is not always possible, and if possible, then not in full.

If the administration of the enterprise intends to punish the guilty employee, then it is imperative to draw up everything correctly, otherwise, even if the employer is right, the employee will easily challenge the decision in court.

For any punishment of an employee, whether it be a financial penalty or disciplinary punishment labor law provides a specific course of action.

How to properly file a claim for material damage from an employee

Consider the procedure for recovering material damage from the guilty employee step by step.

• Step 1. It is necessary to determine the material damage caused in general terms and the allegedly guilty employee. This is done, as a rule, with the help of a memo from the immediate supervisor of the employee, or the person responsible for the lost or damaged material assets, if the damage was not caused by him.
• Step 2 A commission is being set up to conduct an internal investigation. It is desirable to include in the commission an accountant of the material desk and an employee who can assess the damage caused in the event of equipment breakdown. If there is no such employee in the organization, then an external expert can be involved in the commission. Or, alternatively, the commission asks for expert opinion and includes it in the results of the investigation. During the investigation, the members of the commission determine exactly what is missing or damaged and display the exact amount in monetary terms.
• Step 3 The commission requests explanations from the guilty employee. It is better to do this in writing and hand it to the employee against signature. This step is carried out in the same way as when conducting investigations regarding the imposition of a disciplinary sanction.
• Step 4 The commission examines all documents and makes a conclusion about the degree of guilt of the employee and the possibility of recovering damages from him. This is not possible in all cases, more about them will be discussed below.
• Step 5 An order to deduct from an employee is issued Money in accordance with the conclusion. If it is impossible to recover damages from the employee, then it is not necessary to issue an order.
• Step 6 Transfer of the order to the accounting department, for the reasons for deducting money from the employee's salary.

What to consider when conducting an investigation and calculating the amount of damage

When conducting an official investigation and drawing up a conclusion, the following nuances must be remembered:

1. The amount of damage caused is calculated based on the residual value of the equipment or purchased goods. That is, if an employee broke a completely decommissioned computer, nothing can be recovered from him. Also, if he lost material assets, then the amount is calculated based on the purchase price, not taking into account the markup.
2. Simultaneously with the recovery of material damage, disciplinary liability may be imposed on the employee in the form of a reprimand or remark.
3. Lost profit cannot be included in the amount of material damage. That is, if the contract was not concluded through the fault of the employee, its amount will not be material damage. In this case, you can punish the employee only disciplinary.

When you can't withhold anything from an employee

There are four cases when the employer does not have the right to withhold material damage from the employee. They are fixed by law.

1. Force majeure actions. This includes natural disasters and man-made disasters, during which the employee was unable to save property and material values.
2. The conditions of normal economic risk involve the performance by the employee of his official duties and the infliction of damage in their course. For example, when introducing new technological processes and working methods.
3. Causing damage out of necessity and in self-defence. For example, when trying to detain a thief, an employee dropped cash machine and broke it.
4. Lack of conditions necessary for the storage of material assets through the fault of the employer. For example, the employer did not provide the cashier of the enterprise with a safe where you can keep material values, or in warehouse there were no bars on the windows and no alarm system.

If during the inspection at least one of the above circumstances is revealed, the employer loses the right to withhold material damage from the employee, at least partially.

When can you claim full damages?

The full cost of the damage caused by the employee can be withheld in the following cases:

1. The employee is the head of the enterprise. Either the chief accountant or the deputy head, but on condition that an agreement on full liability has been concluded with them.
2. Any other employee with whom an agreement on full liability has been concluded and who receives material values ​​according to documents. This primarily includes a storekeeper, cashier, seller.
3. An employee who received material assets one-time, but with paperwork. For example, he was given money as a sub-report.
4. The employee was in a state of intoxication when causing material damage.
5. The employee caused damage to the property of the enterprise not during the performance of official duties. For example, a driver after the end of the working day used a company car and crashed it.
6. The employee caused the damage as a result of malicious intent.
7. The employee was convicted of damage to property.
8. An employee who did not have the right to disclose information protected by law.

When it is possible to contain the damage only partially

If the terms of full liability cannot be applied to the employee, but it is also impossible to get rid of it, then the damage caused will be withheld from him in part, in the amount of average earnings.

Note! The damage is not deducted in the amount of the salary for the current month, but the average earnings for the year are calculated. With some forms of remuneration, these can be completely different amounts.

Other nuances in the retention of property damage

• Even if the employer does not have the legal ability to withhold from the employee the full amount of the damage caused, the employee may agree to reimburse the entire amount.
• More than 20% cannot be deducted from an employee's earnings. In some cases, the amount can reach 50%, but only the court can make this decision.
• If the employee quit or quits during the period of the investigation, it will be possible to recover the damage in full only through the court. Of the payments due to him upon dismissal, it will be possible to withhold no more than 20%.

Only with strict observance of the entire procedure for deducting the amount of damage caused from the employee and the absence of a violation of the law, the employer can be sure that the employee will not be able to challenge the deduction in court.

You can ask your questions free of charge to our duty lawyer on labor law.

The relationship between an employee and an employer is based not only on an employment contract, but also on trust. The employee is provided with tools, equipment, funds.

If they are lost, damaged or missing the law provides for compensation by the employee to the employer.

What legal norms regulate liability in 2020? How to correctly record the fact of damage, confirm its size and the guilt of the employee's actions?

Conditions for holding an employee liable

In Art. 233 of the Labor Code of the Russian Federation and clause of Decree No. 52 indicated that the liability of the employee for damage caused to the employer arises under the simultaneous action of five conditions.

Direct actual damage to the property of the employer

Liability covers damages that can be accurately calculated. In this case, the penalty is not imposed on lost profits.

According to Art. 238 of the Labor Code of the Russian Federation, compensation for direct actual damage. It is expressed in:

1. A real decrease in the volume or deterioration in the state of the employer's cash property (including that transferred to him by third parties under personal responsibility).
2. Expenses incurred by the employer and excessive payments for the purchase and restoration of property or for compensation for damage caused by the employee to third parties.

Common species actual damage are:

• lack of funds or property values;
• payments for the time of forced downtime or absenteeism;
• damage to materials, equipment and the cost of their repair;
• the amount of the fine paid by the employer as a result of the guilty actions of the employee.

Damage caused by an employee to third parties is all payments by the employer in respect of damages. The employee's liability is limited to these amounts.

The evidence for damage is act of discovery explanatory letter employee, inventory materials, the damaged property itself.

Illegality of actions

It is expressed in the failure of the employee to fulfill his official duties . These include:

• violation of internal labor regulations;
• non-compliance with the terms of the employment contract;
• ignoring the provisions of the job description.

Causal relationship between the actions of the employee and the occurrence of damage

The employer must prove that he suffered damage directly due to the illegal actions of the employee, and not for other reasons.

Example: the commission, in the course of its own investigation, found that the storekeeper had not checked whether the alarm system was connected in the warehouse. There are 2 possible scenarios for the development of the situation:

1. If the theft occurred while the alarm was not activated, a causal relationship is established.
2. If the alarm was set off, but the crime still occurred, a causal relationship is not confirmed.

The fault of the employee in causing damage

Can be expressed in the form of intent or negligence(negligence, frivolity).

These concepts are deciphered in paragraph 3 of Art. 243 of the Labor Code of the Russian Federation.

Signs of intent to cause damage are:

• understanding by the employee that he is committing unlawful acts;
• anticipation of the possibility of causing property damage;
• conscious assumption of the consequences that have come or the desire to provoke them.

Negligence is established if the employee understood the illegality of his actions, but:

• expected to prevent the consequences, although he foresaw the risk of their occurrence;
• did not foresee the risk of consequences, having such an opportunity and being obliged to do so.

Absence of circumstances excluding the liability of the employee

According to Art. 239 of the Labor Code of the Russian Federation, the employee is exempted from compensation for damage if inflicted it due to one of the following factors (and was able to support this with evidence):

• Force Majeure;
• normal economic risk;
• emergency or necessary self-defence;
• failure by the employer to provide appropriate conditions for the storage of property entrusted to the employee.

If at least one of the five conditions is not met, the employer will not be able to recover a penny in compensation for the harm caused to him.

Establishing the amount of damage and fault of the employee

The Labor Code describes in detail the procedure for compensation by an employee for damage caused to an employer. So, in Art. 247 establishes the obligation to establish the exact amount of damage and the reason for its occurrence.

The employer will then have 1 month to prepare documents and resolve the issue in pre-trial order. The countdown starts from the day of summing up the results of the inventory or inspection of damaged property.

Calculation of the amount of damage

The amount of damage caused to the property of the employer determined in accordance with the requirements of Art. 246 of the Labor Code of the Russian Federation:

1. In case of loss or damage to property actual losses are calculated on the basis of its book value, taking into account depreciation. It is impossible to make a calculation based on market prices, since in this case the employee will be charged for lost profits, which is unacceptable.
2. In case of intentional damage, theft, shortage or loss For certain types of property, a special procedure for assessing the amount of damage may be established. For example, for the theft of drugs or psychotropic substances, the employee is charged a direct actual damage in the amount of a hundredfold.

Internal check

The employer is obliged to confirm the amount and circumstances of the damage. For this it is necessary to organize an internal audit.

How it is carried out depends on the characteristics of each case:

1. Service Commission. It is required when it is necessary to investigate the circumstances that exempt the employee from compensation for damage. The creation of a service commission is formalized by an order in free form signed by the head. The law does not regulate its composition, so both company employees and outsiders can be involved in the investigation.
2. Inventory. It is carried out if facts of theft, damage or abuse of property are revealed.

In the event of material damage due to an accident due to the fault of an employee, an internal investigation is usually not required.

The circumstances of the case prove papers from the traffic police. The amount of damage is confirmed by documents from insurers and repair organizations.

Request an explanation from an employee

After establishing the amount of damage, the organization must request from the employee a written explanation of what happened.

Refusal to provide it is recorded in an official act, which is drawn up in a free form.

Test Results

According to the results of the internal audit an act or conclusion is drawn up in any form.

The employer is not obliged to independently acquaint the employee with the materials of the internal investigation.

However, according to Art. 247 of the Labor Code of the Russian Federation, he must provide them to a subordinate at his request. In case of disagreement with the results of the audit, the employee can appeal them in court.

Determining the boundaries of compensation for damage by an employee

Maybe both partial recovery of material damage by the employer from the employee, and full. It depends on what financial responsibility is assigned to him.

Compensation for damages in full

Full material liability comes only by a court decision. There are 2 grounds for this - the corresponding clause in the employment contract or the guilty actions described in Art. 243 of the Labor Code of the Russian Federation.

These include:

• shortage of valuables entrusted to the employee on the basis of a written agreement or received by him under a one-time document;
• intentional damage;
• acting in a state of alcoholic, narcotic or toxic intoxication;
• causing damage as a result of a crime established by a court verdict;
• causing damage as a result of an administrative offense established by a state body;
• disclosure of commercial or other secrets protected by law;
• causing damage outside business hours.

If the court determines that the damage was caused by a crime, the employee is criminally punished and held financially liable.

Release under amnesty on the basis of Art. 84 of the Criminal Code of the Russian Federation or the termination of the case before the start of the trial in connection with the application of the amnesty act does not cancel the need to compensate for the damage caused. An exception is if the corresponding clause is indicated in the act of pardon.

Partial refund

In other cases damages from the guilty employee are recovered by deductions from the salary.

The employer may offer him to voluntarily compensate for the harm caused. In case of refusal, the only way out is to go to court.

At the same time, it is important for the employer to know that he does not have the right to expand the list of cases of full liability either by a local act or employment contract.

When determining the average monthly salary, the calculation period is used, which is 12 months from the date of damage, if known, or from the date of its discovery.

Recovery of damages by agreement of the parties

If the employee agrees to voluntarily compensate the employer for damages, there is no need to go to court.

The parties may agree on debt repayment terms that will be acceptable to all:

• determine the size of the holdings;
• establish the terms and form of payments (one-time or in installments);
• agree on the method of payment (including compensation for damage in kind - by repairing or transferring other equipment to the employer to replace the damaged one).

Making an order

If the employer agrees to release the employee from liability, this decision can be issued by an appropriate order on the basis of Art. 240 of the Labor Code of the Russian Federation or without publication thereof.

If debt forgiveness is not formalized, then, according to Art. 393 of the Labor Code of the Russian Federation, one year after the date of discovery of the damage, the amount is simply written off due to the impossibility of recovery.

Voluntary Reimbursement Agreement

If the parties are able to agree, an agreement on voluntary compensation for damage to the employer is signed.

It is drawn up on a blank sheet of A4 format without any marks.

The document must contain the following information:

• the name of the organization in favor of which the damage is recovered;
• the position and full name of the guilty employee and the employee responsible for the recovery;
• statement of the fact of consent to all provisions of the document;
• amount of payment, method and terms of collection.

The indemnification agreement is printed in two copies signed by both parties at the same time. The employee and the employer keep one copy each.

The maximum amount of deductions from salary

According to Part 1 of Art. 248 of the Labor Code of the Russian Federation, the amount of deductions should not exceed the amount of average monthly earnings. In part 1 of Art. 138 of the Labor Code of the Russian Federation also states that more than 20% cannot be withheld from a monthly salary.

The employer has no right to impose penalties on the employee without his consent. If an employee does not sign an obligation to repay the debt with specific terms and amounts of payments, only the court can authorize deductions from wages.

What to do if the employee quit and refused to pay the balance of the debt?

If an employee leaves the company before full compensation for damages, the responsibility is not removed from him. If he refuses to make payments, the employer must go to court.

The refusal of the company's management to sign the dismissal order before the full repayment of the debt is illegal. If the issuance delay work book prevents an employee from finding a job in a new place, he will be able to sue.

The employer will be obliged to compensate the employee for his average earnings for the entire time until he was given the document.

Employer's right to refuse compensation

According to Art. 240 of the Labor Code of the Russian Federation, the employer, having considered the circumstances of the damage, has the right to completely release the employee from payments or offer him to pay off part of the debt.

In practice, such decisions are made taking into account the difficult financial situation of the perpetrator, the presence of small children dependent on him, and the insignificant amount of damage. Design written refusal from claims against the employee can be before or during the trial.

Recovery of damages by force

If it is not possible to peacefully resolve the issue of compensation for damage, the employer has the right to sue the employee.

The penalty is made regardless of whether the employee is subject to disciplinary, administrative or criminal liability.

Grounds for going to court

The grounds for filing a lawsuit in court are:

• unwillingness of the employee to voluntarily repay the debt;
• the impossibility of deductions from the salary, since the amount of damage exceeds the average monthly salary of the employee;
• delay in issuing an order to withhold the amount of damage from the salary (term - 1 month from the date of fixing the results of the internal audit);
• refusal of the employee to continue to pay the debt after dismissal from the company.

Limitation period

Bringing an employee to liability through the court is allowed within three years from the discovery of the damage.

Submit statement of claim until the expiration of the statute of limitations for 1 month.

The law also allows for a later appeal to the court.. However, the plaintiff will have to prove that he had a good reason for missing the statute of limitations.

Step-by-step instruction

In order for the trial to be successful, it is necessary to follow the stages of preparation and participation in it:

1. Writing a claim.
2. Collection of documentary and material evidence of the material liability of the employee.
3. Payment of the state duty (the check is attached to the rest of the documents).
4. Submission of documents to the court.
5. An attempt to negotiate with the employee, otherwise - a meeting in the courtroom.
6. Providing evidence of the defendant's guilt.
7. Hearing a decision in a case.

An employee who caused damage to the employer's property must compensate it in full or in part.

It is in the interests of both parties to draw up a voluntary agreement on debt repayment, in which any terms, forms and methods of payments can be established. However, if the employee refuses to compensate for the damage, the employer can only go to court.

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

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

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

Occurs when the following conditions are present:

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

(in particular, the damaged property itself);

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

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

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

cause damage to the employer.

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

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

What is the liability of the employee to the employer?

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

Direct actual damage means (in aggregate):

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

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

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

For example, direct actual damage can include:

Lack of monetary or property values;

Damage to materials and equipment;

Expenses for the repair of damaged property;

Payments for forced absenteeism or downtime;

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The wiring in this case will be as follows:

DEBIT 73-2 (76-2) CREDIT 94

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

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

DEBIT 73-2 (76-2) CREDIT 94

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

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

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

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

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

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

DEBIT 98-4 CREDIT 91-1

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

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

DEBIT 94 CREDIT 98

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

DEBIT 73-2 (76-2) CREDIT 94

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

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

DEBIT 98 CREDIT 91-1

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

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

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

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

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

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

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

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

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

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

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

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

The employer can confirm his consent to installment payment:

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

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

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

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