How To Issue Financial Liability

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How To Issue Financial Liability
How To Issue Financial Liability

Video: How To Issue Financial Liability

Video: How To Issue Financial Liability
Video: Financial instruments - financial liabilities - ACCA Financial Reporting (FR) 2024, November
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Individual material responsibility, which accompanies a number of positions, is an essential part of an employment agreement. According to the Labor Code of the Russian Federation, there are two types of material liability - collective and individual. Each of them is drawn up in a separate agreement. In the first case, between the employer and all members of the labor collective, and in the second, between him and a specific employee. The latter is the most common and implies full individual financial responsibility for the values received for storage.

How to issue financial liability
How to issue financial liability

Instructions

Step 1

First, make sure that the employee with whom you intend to conclude an agreement on full individual liability meets the requirements for such persons of Art. 244 of the Labor Code of the Russian Federation, listed at the end of the article. Prepare the forms of the standard form of the contract presented in Appendix N2 to the decree of December 31, 2002 N85 of the Ministry of Labor of the Russian Federation. Start filling out the contract form with the full name of the enterprise in the appropriate column. Next, enter the last name, first name and patronymic of the head of the enterprise, authorized to sign such documents, and the full name of the employee who accepts the obligations listed in the contract.

Step 2

In the substantive part of the agreement, list the obligations of the parties. First, the employee on taking full financial responsibility (maintaining the conditions for storing valuables, keeping records, participating in inspections, compensating for damage), and then the employer (creating conditions for work, familiarizing the employee with legislative acts on the topic, timely audits, etc.).

Step 3

In the final part, place clauses on determining the amount of damage and the procedure for its compensation, the procedure for determining the degree of fault and responsibility of the employee, the time the agreement entered into force, the number of copies of the contract and amendments to its terms. Hand over the contract for signature to the head of the company and the hired employee, put the seal of the organization and indicate the date of the contract. Draw up a contract in two copies, one of which, after signing, hand over to the employee, and the second - to the appropriate service of the enterprise.

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