Dismissal of a storekeeper at his own request. The procedure for handing over material assets upon dismissal and the act of transfer of goods and materials

A financially responsible employee cannot simply quit his job. The procedure for his dismissal has a number of features. Let's figure out which ones.

Financial liability arises at the moment the employee signs the relevant agreement. From this moment on, he has a special status and is responsible for the property of the organization entrusted to him. Therefore, parting with him is somewhat more difficult than with other employees. What are the features of dismissing a responsible person? Depends on who initiated the dismissal.

Dismissal of a financially responsible person at his own request

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

The acceptance certificate with a nomenclature list of all valuables must be signed by:

• head of the company;
• Chief Accountant;
• head of the department where the departing employee worked;
• the responsible person himself;
• a new responsible person who will now be assigned responsibility for the storage and use of property.

Of course, all inventory activities must be formalized by an organization order. Authorized persons have been appointed to ensure them. officials or a whole commission. Only after the end of the audit, summing up its results and signing the act, the financial responsibility of the dismissed person ceases. It is important to understand that the employer does not have the right to detain an employee after the established two weeks warnings, even if the procedure for transferring valuables is not yet completed. Therefore, it is in the interests of the employer to meet these 2 weeks, and in the interests of the person who bears financial responsibility, but has the right to dismissal without working off, to still notify about his departure in advance.

Once all formalities have been completed, the employer can issue a termination order. employment contract and pay the employee full payment on the day of dismissal. This does not have any special features, unless, of course, a shortage was identified as a result of the audit. Then the employer, according to the provisions of Article 248 of the Labor Code of the Russian Federation, has the right to withhold from the employee’s salary the amount of damage caused by his actions (following the procedure of investigation, proof of guilt, familiarization with its results, etc.). Depending on the amount of compensation, management has the right and may go to court and file a claim for the entire amount of damage (or may refuse to collect). The shortage is not a basis for refusal to terminate the employment contract.

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

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

Separately, it should be noted that the legislation gives the management of the organization the right to stop labor Relations with a person who is entrusted with material assets due to loss of trust (clause 7, part 1, article 81 of the Labor Code of the Russian Federation). Such a basis is permissible not only in connection with the performance of direct official duties, but also with other offenses that give the employer reason to doubt the person’s integrity. Therefore, if there is a documented fact of such an employee committing guilty actions, he can be fired due to loss of trust.

At every enterprise there are positions that have certain material obligations. Conclusion and termination of labor relations with such employees have both common features, prescribed in the Labor Code, and special ones, applicable only to employees responsible for values. Dismissal of a financially responsible person at his own request occurs in accordance with the general procedure established by law. Only the employer has the right to demand, before dismissing an employee, to conduct a complete inventory and transfer all available material assets. Such a requirement must be formalized by an order or regulation.

General procedure for dismissal of a financially responsible person

If an employee wishes to resign from a financially responsible position, this procedure is applicable general provisions Labor Code about dismissal. In particular, the employee must notify the employer two weeks in advance of his intention to leave. Although the agreement on financial liability the procedure for dismissing such an employee may be prescribed; the provisions of the contract cannot aggravate the position of the employee in comparison with the norms specified in the Code.

The dismissal of an employee must take place general order, specified in Art. 84.1 Labor Code of the Russian Federation. That is, after submitting the application, having worked the allotted time, the employee on the last day of his work must be issued a work book and all the estimated funds. Therefore, it is not allowed to delay the procedure for transferring inventory from one employee to another. If an inventory is required, it should not take more than the specified two weeks.

The law prohibits delaying the dismissal of an employee and the issuance of his pay. For this, the employer faces both financial liability and administrative liability, up to and including suspension of the company’s activities.

Is inventory necessary?

The Law “On Accounting” establishes mandatory inventory at an enterprise if the financially responsible person servicing material assets has changed. Or in in this case the employee is dismissed. Difficulty may arise when an employee leaves, and there is no one to accept the valuables, since a replacement has not yet been found. After all, the employer cannot authorize any employee. Only certain positions in the enterprise can be financially responsible, and an appropriate agreement must be concluded with them.

All these nuances must be spelled out in the employee’s financial liability agreement. Including the procedure for his dismissal, conducting an inventory upon dismissal at his own request. Either in the contract itself, or by order of the manager, persons who are authorized to accept material assets transferred by an employee upon dismissal can be established.

Based on the Methodological Instructions for Accounting No. 119n, the financially responsible person must submit a statement of material assets to an accountant before his dismissal. And paragraph 258 of these instructions, in addition, contains a provision that positions such as warehouse manager, storekeeper, and indeed all financially responsible persons, can be dismissed from their positions only after an inventory has been carried out.

The transfer of values, as a rule, occurs by deed. This act must be signed by the chief accountant and the head of the enterprise, or by the head of a department or warehouse.

The procedure for conducting an inventory is established by the specified regulatory legal acts. In particular, paragraph 27 of the Regulations on the conduct accounting also establishes mandatory inventory when changing a materially responsible employee. But none of these legal acts imposes obligations on the employee himself to carry out an inventory. He may be involved in this procedure on the basis of the issued Order of the employer. In this order, the manager must refer to the clauses of the agreement on the employee’s financial liability, and to the acts indicated above.

How to transfer values

When a financially responsible person is dismissed, all material assets for which he was responsible are transferred to another financially responsible person according to the act. The form of the act of transferring financially responsible persons upon dismissal is not established by law, that is, there is no so-called unified form. Therefore, when compiling you need to take into account Guidelines, as well as the specifics of the work of the person in charge. It is necessary to include everyone present during the inventory in the act, and they must put their signatures in it:

1. Chief Accountant;
2. head of the enterprise;
3. head of warehouse, department;
4. several authorized persons from the enterprise;
5. the person to whom the values ​​are transferred.

The head of the organization signs this act of transfer of valuables, as well as the inventory document. After the adoption of the act, provided that there are no claims against him, he is considered to have handed over a responsible position and has no debt to the enterprise for the destruction or theft or loss of such valuables.

Registration of dismissal of an employee

On the last day of work of the financially responsible person, he needs to be given work book, work-related documents, necessary certificates at the employee’s request, as well as all payments due to him. These include compensation for vacation and wages. If during a two-week work period an employee was not at work due to illness, they cannot refuse to dismiss him. The dismissal of an employee must be carried out by order. An absent employee can give his consent to carry out an inventory.

Any relationship, including labor relations, is no exception; sooner or later they can be broken.

The dismissal of an employee, regardless of what obligations he has and whoever he is, must occur as required by current legislation. General rules about dismissal from positions are described in Article 84.1 of the Labor Code of the Russian Federation.

How to calculate an official carrying a mat. responsibility? This question often worries employers. How to make an inventory of assets belonging to the enterprise, how to entrust mat. values ​​that belong to an employee of an organization to another person? Is it possible to reduce staffing unit, which is responsible for the values ​​entrusted to it, etc. We will try to answer these and other questions today.

The procedure for transferring values

There are two generalized models of value transfer, and none is regulated by law.

• The first is a candidate for vacant position, which is being released, has not yet been found.
• The second is that there is already another employee ready to start work the next day after the predecessor leaves the position.

Let's consider the first model. It is clear that the work related to maintaining the organization’s property cannot be entrusted to the first person who comes along. Therefore, finding a candidate may take some time. Under such conditions, it is worth looking for a replacement among the company’s employees.

ATTENTION! Valuables should not be transferred to employees with whom it is impossible to conclude a full agreement. responsibility. Such a mistake can cost the employer dearly. The legislation does not allow the employer to enter into an agreement with all employees of the enterprise.

If the agreement was signed with an employee of the organization, job responsibilities(work performed) which is not on the list set out in the said resolution, the employer will not be able to hold him accountable and recover damages from him.

You should not transfer valuables or enter into an agreement with a person who is not officially hired for the position.

1. Before dismissal, the employee transfers the valuables to the commission, which conducts an inventory.
2. The room where material assets are stored (a safe with monetary values) is sealed by the commission.
3. The next day, after the dismissal of the previous employee is formalized, a new one is hired and the valuables are transferred to him.

It is this kind of procedure that is provided for by the legislation of the Russian Federation.

How to leave a position of your own free will?

Now, in more detail about the procedure for dismissing a financially responsible person at his own request. To resign from a position on your own initiative, you need to follow this order:

1. the employee must notify the employer in writing at least 14 days in advance (unless there is a valid reason for exemption from work);
2. further, the commission, in the presence of the financially responsible employee leaving his post, must take swear words from him. valuables and take inventory. If a deficiency or damage to property is identified, a report is drawn up;
3. the employer, in turn, must draw up a dismissal order;
4. on the last working day, the employee is given a work certificate against signature and the final payment is made to him.

Even if a shortage is identified, the employer does not have the right not to give the employee the work permit. If the employee does not agree to pay the shortfall, the employer has the right to go to court.

An employer cannot help but fire an employee of his organization until he has transferred valuables. The procedure for dismissing a financially responsible employee certainly has its own characteristics, but the grounds and execution of personnel documents are standard, as for all other employees. And it doesn’t matter who initiates the dismissal: the employee or the employer.

EXAMPLE:

The employee submitted a letter of resignation of his own free will. After the two weeks required in this case, the employer must pay the employee off. The position “I’ll fire you when you hand over the valuables received” is a direct path to a lawsuit, since there is a violation of labor laws.

The Labor Code of the Russian Federation (LLC) does not link the right of an employee to quit at his own request with any production circumstances: the need to complete a project, complete negotiations, hand over received valuables.

Organizing the transfer of valuables is the employer’s task. Of course, this also takes time.

Do you need an inventory?

The circumstances under which values ​​need to be transferred may vary, as will the manner in which they are transferred. However, under any conditions, before the dismissal or change of the person responsible for the property, an inventory is carried out.

It is not permissible to transfer entrusted valuables to any other person under a deed without conducting a complete inventory.

Property inventory is the only way:

• establish what and how much value is transferred;
• record the quantity and integrity of existing values.

So, as we see, without an inventory of property, it is impossible to change the person responsible for its safety.

ATTENTION! The provision applies to all organizations and is absolutely independent of their legal form and form of ownership.

The employer carries out an inventory not only to comply with the requirements established by law. First of all, this is a way to protect the financial interests of the enterprise itself.

The inventory should be carried out in the presence of the financially responsible official and the commission that accepts the valuables from the employee.

Algorithm

The Ministry of Social Policy draws attention to the fact that before accepting another official for a position, it is necessary to release the one who occupies it, and proposes the following sequence of actions for the release of a materially responsible official:

1. The financially responsible person transfers the valuables entrusted to him to another employee according to the act.
2. The head of the enterprise issues an order on the temporary appointment of this employee (he must belong to the same category of personnel). An agreement is concluded with an employee of the organization and valuables are transferred to him according to the act.
3. They hire a new employee and sign a contract with him. The temporarily appointed employee transfers the valuables to the newly hired employee under the act.

In such a situation, you will have to take inventory twice and draw up two acts. The algorithm of actions will be as follows:

1. We determine the employee who will perform the duties.
2. We obtain the employee’s consent to perform such extra work on combination terms.
3. We carry out an inventory, the employee is released and transfers the property to another employee of the enterprise according to the act.
4. We formalize the dismissal of an employee with financial liability.
5. We assign another employee of the company to perform additional work on a part-time basis.
6. We conclude an agreement.
7. We are looking for a new permanent employee.
8. We carry out an inventory.
9. We cancel the combination.
10. We are hiring a new permanent employee.
11. We conclude an agreement.
12. The replacement employee transfers valuables according to the act.

According to the second model, when a successor has been selected for the position of the materially responsible official, the procedure can be simplified.

Retrenchment of an employee with whom an agreement has been concluded

The reduction of an official who has an agreement on responsibility for property to the enterprise occurs in the same way as the reduction of any other official and is regulated at the legislative level. However, in case of reduction, the financially responsible person is obliged to deadlines go through the inventory procedure, transfer the property entrusted to him, before contract of employment will be terminated.

In the event of a layoff, one of the main responsibilities of the employer is to inform the employee of the company about this in due time. In addition, you should understand that the warning about the upcoming reduction must be made personally and in writing , also no later than two calendar months before the actual release from the position.

It is advisable to warn about impending dismissal from a position, as already stated in writing.

The fact of receipt of such a document warning about the layoff, the employee is obliged to attest with a personal signature on the second copy of the message, it is stored in the personnel department, such a document must indicate the date of delivery of the notice, which in the future will eliminate the possibility of controversial issues arising regarding the very fact of delivery of such a document to the employee , and the date when the employee was familiarized with the document.

The two-month period is calculated from the date of delivery to the employee of the document informing about the reduction. The Labor Code requires, simultaneously with the delivery of the document informing the employee about the layoff, to offer the employee another vacancy in the organization - of course, if such a vacancy exists.

If there are vacancies, it is advisable to include in the text of the message not only information about the upcoming staff reduction, but also about the proposed vacancy.

It is not always easy to lay off an employee; there are some nuances that you should know. In particular, the legislation defines a list of employees who have such an advantage as the right to remain in the position held by the employee despite the reduction.

When a reduction in employees is associated with changes in the enterprise, those who have more high level qualifications and higher labor productivity.

Is it possible for an employee to leave without working?

An employer can refuse to dismiss an employee only if this issue is agreed upon, but he cannot do this after the end of the warning period that the employee wants to resign of his own free will. The employee’s request for immediate dismissal will also have to be satisfied if there are compelling reasons in order to leave a position without the work required by law.

What to do if a shortage is discovered?

If during the inventory the commission discovers a shortage, the company will have grounds for legal compensation for losses caused by a former employee of the organization.

The procedure and timing within which the inventory must be carried out are determined in the order on administrative and economic issues.

The order specifies, in particular, the composition of the commission, the deadline for submitting inventory results for approval, and the condition on the mandatory presence of the materially responsible official.

An employer cannot refuse to issue a work book or not to make payments upon dismissal in order to “stimulate” a former employee to sign documents, return valuables, or pay off debt obligations.

If an employer has financial claims against a former employee, they must be resolved in court.

Obviously, the situation with the dismissal of such workers is quite complicated. After all, the proposed mechanism for transferring material assets from one employee to another actually requires two inventories to be carried out and two acts of acceptance and transfer to be drawn up, since in fact the transfer of property occurs twice.

Of course, it is better to temporarily entrust the material assets of the enterprise to an employee with whom an agreement has already been concluded on full responsibility for swearing. values.

An organization concludes an agreement with an official on liability for damage caused. Since dismissal of a financially responsible person at his own request is a responsible step, you should know how to do this in accordance with labor law. How to prevent shortages? What to do with financially responsible pensioners so as not to violate the requirements of the Labor Code of the Russian Federation? Let's figure it out.

Before mentally structuring the dismissal process, you should understand that all conditions regarding financial liability must be spelled out in the relevant agreement point by point. In this case, full financial liability can be concluded both with the deputy manager or chief accountant, and with the rest of the staff and freelance personnel. These issues are regulated by Articles 243 and 244 of the TCRF.

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

The nuances of dismissing a financially responsible person

According to the general procedure for dismissal, the employee first writes a corresponding letter of resignation of his own free will. However, he must notify the employer of his desire to terminate the employment relationship no later than 2 weeks in advance. Next, you are required to work 14 calendar days from the date of application.

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

A prerequisite for the dismissal of those financially responsible!

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

Transfer of material assets upon dismissal of an employee by order

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

If he did not give one, the company has the right to fire him and initiate legal action. Then the former employee will need to prove the absence of a shortage that was not his fault. This legal dispute is no longer of a labor, but of a property nature due to the resulting material damage, estimated at a certain amount.

The order itself for the transfer of material assets upon dismissal consists of the title of the document, heading, administrative part, instructions of the chairman, members of the commission, signatures, transcripts and seal. In the administrative part, the manager must indicate the following requirements:

• transfer accounting and warehouse documentation and perform an inventory of goods and materials at the enterprise warehouse (if there is one);
• transfer warehouse documents and inventory materials from the resigning official to management;
• for the inventory and acceptance and transmission of documents, appoint members of the commission, which includes the chairman and accountant;
• The results obtained should be formalized in a document with an inventory attached and transferred to management before the appointed date.

Dismissal of a financially responsible person during a protracted inventory count

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

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

Dismissal of a financially responsible pensioner

According to the law, the dismissal of a financially responsible pensioner does not provide for two weeks of work. Pensioners are dismissed within the time period specified in the application. If it is impossible to resign immediately due to financial responsibility, he, like other officials, warns the employer 14 working days in advance of his intention to terminate the employment relationship.

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

The dismissal of a financially responsible pensioner is completed with the issuance of work and medical records (if available). Upon dismissal, the company undertakes to pay the debt wages, severance pay, vacation pay.