Procedure for dismissal of a financially responsible person

The staff of many enterprises provides for positions, the replacement of which involves liability. An additional agreement is concluded with each employee appointed to such a position. It lays down responsibility for the values ​​that a person will bear throughout the entire period of work.

A materially responsible employee is subject to all the rules of labor law, including those related to dismissal. However, due to the specifics of the status, the procedure for dismissing a financially responsible person has a number of features. Let's consider them further.

General information

As established by the provisions of the Labor Code, the dismissal of a financially responsible person is carried out in the general manner with one reservation. When the subject is released, an inventory of values ​​is carried out and their transfer to a new employee. These procedures are carried out on the basis of the relevant order on the dismissal of a financially responsible person signed by the head of the organization.

Basic Rules

When dismissing a financially responsible person of their own free will, as a rule, there are no difficulties. In such situations, the provisions of Article 84.1 of the Labor Code apply. The procedure for dismissing a financially responsible person includes writing a statement. The document must be drawn up 14 days before the date of the proposed retirement.

In the application for dismissal, the financially responsible person has the right not to indicate the reason for his departure. After the transfer of the document to the head, the employee fulfills 2 weeks. He performs his duties, and the personnel department selects a replacement.

In some cases, the procedure for dismissing a financially responsible person is prescribed in an additional agreement. However, it may have some differences from the general order enshrined in law. But at the same time, the conditions and rules of dismissal should not worsen the position of the employee, and the head does not have the right to submit additional requirements or claims.

After two weeks, the employee receives a work book. In accounting, a full calculation is made and the distribution of the due amounts. It should be said that an inventory should be carried out during these 14 days . Dismissal of a financially responsible person without audit is not allowed.

Important point

The legislation provides for a number of sanctions for violation by the employer of the rules for the dismissal of financially responsible persons. For example, if a manager does not give out a work book to an employee, then a fine may be imposed on him.

For gross violations of the Labor Code, the enterprise may be suspended. The size and type of punishment depends on the period for which the issuance of the work book or payment of the due amounts was delayed.

Retirement Dismissal

In such situations, difficulties often arise. The problems are connected with the fact that when a materially responsible person is dismissed in connection with retirement, different Labor Code rules apply simultaneously. On the one hand, given the reason for dismissal, the tenant, by law, is obliged to terminate the contract on the day specified in the application. That is, in this case, the employee, as a rule, does not work for two weeks.

However, it is necessary to conduct an inventory when dismissing a financially responsible person . The audit takes some time, and the employee will not be able to leave before its completion. If you do not conduct an audit, after the dismissal of a financially responsible person with a shortcoming identified subsequently, it will be difficult to understand. The contract will already be terminated, accordingly, recovering something from it will be problematic. The head of the enterprise will have to prove that the shortage arose due to the fault of the employee.

If, however, an audit is carried out before termination of the contract, the deficiency will be compensated for by the person who has not yet been dismissed. In such cases, an act is drawn up, on the basis of which a penalty is subsequently made.

Features of the inventory when dismissing a financially responsible person

The employer's order is the basis for the audit. The procedure includes the following activities:

• Re-enumeration of all values ​​that were entrusted to the employee. During the audit, their condition is checked, the degree of wear is assessed, the actual cost is determined taking into account depreciation.
• Drawing up an act on the transfer of facilities to a new employee. This document should contain links to reports on the inventory of liabilities and assets.

It should be noted that the transfer of values ​​upon the dismissal of a financially responsible person may be carried out exclusively by a new employee, manager or other employee included in the list of persons approved by the director.

Nuances

The domestic law does not explicitly prescribe the mandatory involvement of the dismissed employee in the inventory. His participation can be provided only by order of the head. In this case, the director in his order must refer to the terms of the liability agreement concluded with the employee.

In practice, the question often arises - is it possible to fire an employee without an inventory? The law excludes this possibility. However, the employee has the right not to sign an additional liability agreement if he has never seen the values ​​entrusted. Accordingly, in the absence of a contract, the need for audit disappears.

Features of the transfer of values

The transfer of property from a previous employee to a new one is accompanied by the drawing up of an act of transfer and acceptance. This document is signed by two persons:

• A retiring employee.
• New employees recruited.

After signing this act, the agreement with the former employee on liability is no longer valid. Accordingly, all his duties pass along with the values ​​to the new employee.

The transfer of property must be carried out in a two-week period - the period of mining. The employer does not have the right to detain a retiring employee even with the preservation of earnings.

Participants in the procedure

In the direct process of transferring values, the main actors are the retiring employee and the new employee. In this case, the act is additionally signed:

• chief accountant;
• the head of the enterprise;
• the head of the department in which the materially responsible employee worked;
• warehouse manager.

The unified form of the act is not approved. The form of the document is developed by the organization independently.

If, for some reason, the resigning employee refuses to sign a document on the transfer of values, the employer has the right to terminate the contract on his own initiative.

Paperwork

When terminating the contract with a financially responsible employee, it is necessary to take into account a number of nuances.

First of all, if an employee was absent from work for a two-week period of working out for a good reason, then the employer must dismiss him on the day specified in the application. The validity of circumstances must be supported by a document. For example, if an employee is sick, he provides a disability certificate drawn up in accordance with all the rules.

Secondly, if the resigning employee does not have the opportunity to personally attend the audit, he must take written consent to conduct an inventory in his absence.

In addition, according to the general rules, on the final day of work the employee is issued a work book, and also paid wages for the worked period, vacation pay, severance pay (upon termination of the relationship at the employer's initiative).

Specificity of recovery of shortage

If violations are detected during the inventory, the employer has the right to foreclose on the guilty employee. Compensation for shortages can be made by making the entire amount at the cash desk of the enterprise or by periodic payments. Thus it is necessary to be guided by the rules fixed in shopping mall.

The basis for deduction from the employee’s earnings of the amount of shortage is the order of the head. It indicates:

• Name, position of employee;
• total amount of shortage;
• reimbursement procedure;
• a link to documents proving the existence of a shortage.

The order is submitted to the accounting department. If there are grounds, the head has the right to sue the employee.

The law allows the collection of property of an employee if:

• The guilt of a person is confirmed by documents (an act of inventory, for example).
• The inventory commission made an official conclusion confirming the shortage.
• The manager issued an order to withhold from the employee's earnings the amount of damage.

Filling in the act of shortage

The document should indicate:

1. Date and place of registration.
2. The composition of the inventory commission.
3. Storage conditions for valuables.
4. The number and description of the missing objects.
5. The value of the missing values.
6. Full name, position of a materially responsible employee.

This act is also referred to accounting. After verification, the document is given to the manager for signature.

The employer can recover damages through the court. The lawsuit must be filed within one month from the date of signing the deed of absence.

Conclusion

Termination of employment with a financially responsible employee is a procedure complicated by the need to conduct an audit. In the course of it, circumstances may arise that entail extremely negative consequences not only for the employee, but also for the enterprise.

To prevent conflicts, it is advisable to periodically take an inventory during the course of a person’s work. Timely implementation of the audit will save time and money on resolving a property dispute.