Financial liability of the director under the employment contract

Popular wisdom says: “don’t swear off scrip or prison.” Somewhat rude and straightforward, but intelligible and convincing. Anyone, even the most irresponsible and short-sighted person, who plans to join the ranks of Russian entrepreneurs, will definitely ask: what will happen to me for this? In other words, the first thing a future head of an enterprise of any form of ownership should become familiar with is the provisions of legislative acts on the liability of the company’s general director for certain violations.

A new director has been brought to administrative responsibility

It is obliged, at the request of the founders (participants), unless otherwise provided by law or contract, to compensate for losses caused by it to the legal entity. Recovery of damages from the manager is carried out on the basis of: damage caused, reasonableness of the amount of losses caused; illegality of actions (inaction) of the manager; presence of guilt; the presence of a cause-and-effect relationship between the unlawful actions (inaction) of the manager and the resulting consequences (damages caused). Responsibility for the sins of the former When taking on the duties of a director, one question always arises: “What if the old director committed any illegal actions and who will be responsible for them?” The directors’ anxiety about this is quite understandable, because someone will still have to answer for the mistakes of the old director.

Responsibility of the LLC director

The financial liability of the manager occurs if the following conditions are met: direct actual damage is caused; the manager's guilt; illegal behavior of the manager (actions or inaction), as well as if there is a causal connection between his illegal behavior and the resulting consequences. Administrative liability: an official is held accountable if he commits an offense in connection with failure to perform or improper performance of his official duties. For the commission of administrative offenses the following administrative penalties may be established and applied: warning; administrative penalty; disqualification, that is, deprivation of a citizen of the right to hold and/or occupy certain positions, carry out entrepreneurial activities, as well as manage a legal entity and in other cases.

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Full financial responsibility of the branch director

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In the agreement with the employee on financial responsibility there is also a mention of the responsibility of the manager - in the section “Responsibility of the Parties”. The form of this document is unified and recorded in the 85th Resolution of the Ministry of Labor.

The amount of liability can be determined not only by the Labor Code, but also by internal, local acts of the enterprise. According to them, the amount of compensation payments may be higher than what is provided for by law.

But if the acts to which the contract refers reduce the amount of responsibility of the manager, then they cannot be considered valid. And in the event of a dispute, the only applicable document will be the Labor Code.

Agreement on financial liability with the director - sample. Next, let's talk about the features of the financial liability of the director of an LLC.

Themes:
Material liability of the employee

Question: Does the director of an educational institution have the right to enter into an agreement on full individual financial liability with the head of the branch? The branch is located in another city, there is no head of business there.

Answer Answer to the question: In the general case, an agreement on full financial liability cannot be concluded with the head (director) of a branch.

Full financial liability of the head of a branch may not arise due to a concluded agreement on the obligation to compensate direct actual damage caused to the employer in full, but only in cases expressly provided for in Art.

Financial liability of the branch manager

During the absence of the branch director (illness, vacation, business trip, etc.), his duties are performed by the customer service manager, who is responsible for their proper performance. 3.

Carries out a rational distribution of responsibilities between branch employees, division of functions, tasks, actions, monitors the execution of instructions and orders, maintains the required level of labor and performance discipline.

Example of a job description for a Branch Manager If you like the style, you can take these examples of job descriptions as instructions, further modifying them to suit the individual needs of your enterprise, or you can place an order and entrust this task to the employees of our personnel center. 1.1.

Ru —
Job description of the director of a branch of a freight forwarding organization
Job description of the branch director
Job description of the head of the representative office
Job Descriptions
Illustrated tutorial on personnel records and office work
Material liability of the employee
Financial liability of the branch manager
Is it legal to conclude an agreement on full financial liability with the director of a branch of a trade organization in the form of an LLC (who is not the deputy head of a legal entity)?

Ru - 2. A person with a higher education and work experience as a manager for at least 2 years, experience in sales organization for at least 3 years, and experience in warehouse work for at least 2 years is appointed to the position of Branch Director.

How to draw up a liability agreement with the head of the branch?

The list of grounds in the presence of which the employee is assigned financial liability in the full amount of damage caused is established by Art. 243 Labor Code of the Russian Federation.

Moreover, full financial liability (the obligation to compensate in full for direct actual damage caused to the employer) under such an agreement is not entailed by any actions of the employee, as a result of which the organization incurred material losses, but only by the shortage of property entrusted to the employee.

It should also be noted that the list of works and categories of workers with whom contracts on full financial liability can be concluded is currently established by Resolution of the Ministry of Labor of the Russian Federation of December 31, 2002 No. 85 and is closed, vol. 6.

In particular, the financial liability of the manager is excluded in the case of normal economic risk. This concept is explained by clause 5 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated November 16, 2006 N 52.

Normal economic risk may include the actions of a manager, consistent with modern knowledge and experience, when: - the set goal could not be achieved otherwise; - the manager properly fulfilled his official duties, showed a certain degree of care and prudence, and took measures to prevent damage ;- the object of risk was material assets, and not the life and health of people.

Agreement on full financial liability of the branch director

Child care benefits are issued monthly on the day the salaries are transferred to other employees. Upon dismissal, an employee must receive all payments due to him on his last working day.

They are followed in frequency by incorrect or missing entries in work books, which prevent a person from getting another job. This also includes the delay in the issuance of documents - the same work book, income certificate, F 2-NDFL certificate and other documentation that is requested when accepting another place of work.

For such misconduct, the head of the organization must compensate his former employee. Moreover, the daily amount of compensation is equal to the average daily earnings of the dismissed person.

Source: https://vip-real-estate.ru/2018/05/04/polnaya-materialnaya-otvetstvennost-direktora-filiala/

Administrative responsibility of the manager from January 1, 2020

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Good afternoon. Please tell me whether the new director of the LLC is responsible for the actions of the previous one (if accounting was not carried out correctly during the time of the previous director, etc.) Can you tell me in which legal acts this is written. Thanks in advance tax violation Collapse Victoria Dymova Support employee Pravoved.ru Similar questions have already been considered, try looking here:

On the administrative liability of the director of an LLC for tax offenses
Criminal liability of the director of an LLC under Art. 199 of the Criminal Code of the Russian Federation in case of bankruptcy of an organization

Lawyers' answers (1)

All legal services in Moscow Drawing up acts of acceptance and transfer of work under a contract Moscow from 1500 rubles. Division of jointly acquired property Moscow from 15,000 rubles.

Responsibility of the director after dismissal

In other words, failure to comply with the requirements of the State Tax Inspectorate within the prescribed period may now entail administrative liability, including disqualification! At the same time, of course, we should not forget that the Labor Code of the Russian Federation consolidates the powers of the GIT (Articles 356, 357 of the Labor Code of the Russian Federation). For example, among other things, the State Labor Inspectorate exercises federal state supervision over compliance with labor legislation and other regulatory legal acts containing labor law norms through inspections, issuing binding orders to eliminate violations, drawing up protocols on administrative violations within the scope of authority, and preparing other materials (documents) on bringing the perpetrators to justice in accordance with federal laws and other regulatory legal acts of the Russian Federation.

If a labor dispute arises, the State Labor Inspectorate does not have the right to issue any instructions to the employer.

Responsibility of the head of the organization

Important

According to paragraph 2 of Article 44 of Federal Law No. 14-FZ “On Limited Liability Companies”, members of the board of directors (supervisory board) of the company, the sole executive body of the company, members of the collegial executive body of the company, as well as the manager are liable to the company for losses caused to the company their guilty actions (inaction), unless other grounds and extent of liability are established by federal laws. The company or its participant has the right to file a claim for compensation for losses caused to the company by a member of the board of directors (supervisory board) of the company, the sole executive body of the company, a member of the collegial executive body of the company or the manager.

the condition that the employment contract is fixed-term must be included directly in the text of the employment contract itself, otherwise the contract is concluded for an indefinite period. And if there is no agreement... Then the competent authorities have no choice but to oblige the employer to conclude an employment contract for an indefinite period with a person recognized as an employee. 2.

A new director has been brought to administrative responsibility

Of the Code of Administrative Offenses of the Russian Federation, an official is subject to administrative liability if he commits an administrative offense in connection with failure to perform or improper performance of his official duties. Moreover, in accordance with the note to the above norm, those who committed administrative offenses in connection with the performance of organizational and administrative or administrative and economic functions are managers and other employees of organizations bear administrative responsibility as officials, unless otherwise provided by law. Consequently, the head of an enterprise who has committed a violation of labor legislation (for example, non-payment of wages to employees of the enterprise) is the subject of an offense under Art. There has been a change of founders and general director in the organization. Can the current founders and general director be brought to administrative and tax liability if errors from previous periods are identified in the current period? Is it possible to hold the previous founders and CEO liable for administrative and tax liability? Having considered the issue, we came to the following conclusion: The new general director does not bear administrative responsibility for the actions of his predecessor, except in cases where there are ongoing offenses. The previous general director can be held administratively liable within the appropriate statute of limitations. Founders of an administrative liability company are not. The subject of tax liability is the organization. Part 3 provides for: the admission of an employee to perform job duties without undergoing training in the established order and testing knowledge of labor protection requirements, as well as mandatory preliminary (upon entry to work) and periodic (during employment) medical examinations, mandatory medical examinations at the beginning working day (shift), mandatory psychiatric examinations or in the presence of medical contraindications - entails the imposition of an administrative fine on officials in the amount of fifteen thousand to twenty-five thousand rubles; for legal entities - from one hundred ten thousand to one hundred thirty thousand rubles.

Info

Return to Former directorThe question of what responsibility the old director and the former founder bear after liquidation by changing the director for activities carried out while they were still participating in the management of the company is constantly asked. And this is not surprising, since one of the main reasons for liquidation is precisely the avoidance of responsibility for any actions taken during the period of leadership.

It should be said that the liability of the former director and the former founder can be of fundamentally different types, namely: - civil; - criminal; - administrative; - disciplinary (labor).

The current CEO does not bear administrative responsibility for the actions of the previous CEO, except in cases where there are ongoing offenses. The previous general director may be held administratively liable within the appropriate statute of limitations.

Justification: In accordance with paragraph 1 of Art. 107 of the Tax Code of the Russian Federation, organizations and individuals bear responsibility for committing tax offenses in cases provided for in Chapter. 16 and 18 of the Tax Code of the Russian Federation.

Administrative responsibility

In addition to financial liability, which involves compensation for damage caused, the head of an LLC may also be held administratively liable.
Administrative liability occurs in the event of committing offenses provided for by the Code of Administrative Offences. As a rule, it is expressed in the form of imposition of penalties, the amount of which depends on the severity and nature of the offense. According to Art. 2.1 of the Code of Administrative Offenses, bringing an organization to administrative responsibility is not a basis for exempting its leader from punishment. If the persons guilty of committing an offense are identified, appropriate punishment is applied to them. When considering issues of this kind, it is recommended to use the resolution of the plenum of the Supreme Council No. 5 “On some issues...”, dated May 24, 2005.

Important! Analysis of these sources gives reason to believe that in the event of the occurrence of the circumstances presented in the Code of Administrative Offences, the law allows for the possibility of choosing a responsible person. Punishment can be imposed on both the organization and the official who is its leader. Moreover, a legal entity and an individual may be held liable at the same time.

Why do you dream about the former director?

Previous work and employees from it sometimes appear in dreams of men and women. The most frequent dream guest is the former director. Why he dreams is described in detail below. Often a former director is a good harbinger. Especially if he is in an excellent mood in his sleep.

First of all, before trying to interpret a dream, it is worth remembering your emotional state and feelings in it. If they turned out to be positive, the dreamer or dreamer felt comfortable and at the same time communicated with the former director on a friendly note, then we can assume that the person in real life misses his former boss. Most likely, the sleeper considered him a very experienced and wise man and often turned to him for advice. Now a difficult situation has arisen in his life, which he cannot solve on his own. But there is no good, competent adviser who can tell you what to do or simply support.

In this case, a confidential conversation with one of your close friends can help the dreamer. Stop keeping everything to yourself, it’s time to share your problems with someone from the outside. Perhaps together we will be able to find a competent solution to them much faster, or at least simply lift our spirits and get rid of the depressive state that has piled up from all sides.

What if you dream about a former director

Sometimes dreams in which a former director appears have a less positive meaning. What he is dreaming about will be more precisely determined by the circumstances from the dream. If the sleeper sees a purely business conversation with his former boss, then he probably has some unresolved problems in his past life. Moreover, quite serious. Such dreams suggest that you should not continue to shelve them. It's time to face the problems and finally try to solve them all on your own. Most likely, this will be done much easier and faster than initially expected. If obstacles arise on the way to solving problems, they will turn out to be easily overcome. In extreme cases, friends and close family members will come to the rescue.

If in a dream the former director ended up at the dreamer’s home, then perhaps he began to devote too much time and attention to his work. Relatives and friends may not have enough attention from this side. And matters from other areas of life are awaiting a speedy resolution. It's time to finally think about a good rest. Surely the best solution would be a vacation. If this issue is not addressed in time, then such excessive ardor in work can lead to real emotional burnout.

What does the former director foretell?

If you dreamed of a former boss who actively gives advice to the sleeping person about his real life, then this is a clear sign that the person himself is not confident in his own abilities and is not able to make decisions on his own. Surely it is this feature that greatly prevents him from growing and developing. Moreover, probably not only he, but also his family suffers from the sleeper’s insecurity. Therefore, it is worth thinking about this issue and trying to change the situation.

But there are other interpretations of what the boss from his former job dreams about. For example, a dream in which a familiar person or relative appears in the image of the former director foreshadows that the latter will soon try to put pressure on the dreamer in some serious matter. You shouldn’t give in to this and follow the “commander’s” lead. Such behavior will not bring anything good to the sleeper.

If a person sees himself in the image of his former boss, then this is a clear sign that in real life he lacks recognition from others. He dreams of success, but apart from this he does nothing to achieve it. To achieve all your goals, you will have to work hard. So it's time to stop dreaming. The sooner you can start acting, the less time it will take to reach the desired peak in any area of life. If this is a career, then it's time to show your best side to your new director.

Question: During an on-site tax audit of an LLC, the fictitious nature of the agreement concluded with a “one-day” organization, which was signed on the part of the LLC by the former general director, was discovered. Is it possible in this situation to hold the former general director liable for damage caused to the organization during the conclusion of this agreement?

Answer: The former general director of an LLC may be held civilly liable for damage caused to the organization by concluding an agreement with a fly-by-night organization if it is proven that in exercising his rights and performing his duties he acted in bad faith or unreasonably, including if his actions (inaction) did not correspond to the usual conditions of civil turnover or normal business risk.

Justification: In accordance with paragraph.

Features with the director of LLC and branches of organizations

Many questions are associated with the managers of LLCs and branches.

The LLC can be headed by either a simple director or a general director. It is the person occupying these positions who is responsible for the ongoing offenses against employees. If the organization has co-founders, then there is little demand from them, since in fact they are not employers and only the boss will have to take the rap.

As for the heads of branches, there are many pitfalls. According to the labor code, the employer is not the director of a division or branch, but the immediate superior of the entire organization. The person managing the structural unit cannot be financially responsible.

He only represents the interests of the immediate head . He is responsible only for actions or inactions committed directly by him, but for which he did not have the right, or which resulted in offenses against employees.

It is on this basis that the concluded agreement on the full financial responsibility of the employee with the director of the branch is invalid.

Another nuance exists in the labor relations between employees and the employer, if the company and, accordingly, its manager are foreign, that is, located outside the Russian Federation. The problem is that our legislation is different, and the Law may have different views on a particular labor dispute.

The only way out may be an employment contract , which spells out in detail not only the responsibilities of the employee, but also the employer, including the following aspects: who is responsible for what offenses, how and where (in which courts, in which country) the infringed rights will be restored and to whom make a complaint.

Financial responsibilities of the general director of the LLC:

Manager's responsibility

3 tbsp. 53 of the Civil Code of the Russian Federation, a person who, by virtue of a law, other legal act or constituent document of a legal entity, is authorized to act on its behalf must act in the interests of the legal entity he represents in good faith and reasonably.

Based on paragraph 1 of Art. 53.1 of the Civil Code of the Russian Federation, a person who, by virtue of a law, other legal act or constituent document of a legal entity, is authorized to act on its behalf (clause 3 of Article 53), is obliged to compensate, at the request of the legal entity, its founders (participants) acting in the interests of the legal entity , losses caused through his fault to a legal entity.

A person who, by virtue of the law, another legal act or the constituent document of a legal entity, is authorized to act on its behalf, shall be liable if it is proven that in the exercise of his rights and performance of his duties he acted in bad faith or unreasonably, including if his actions ( inaction) did not correspond to the usual conditions of civil turnover or normal business risk.

From the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 62 “On some issues of compensation for losses by persons included in the bodies of a legal entity,” in particular, it follows: bad faith actions (inaction) of the director are considered proven, in particular, when the director knew or should have to know that his actions (inaction) at the time of their commission did not meet the interests of the legal entity, for example, he made a transaction (voted for its approval) on conditions that were obviously unfavorable for the legal entity or with a person who was obviously unable to fulfill the obligation (a “fly-by-night” organization) and so on.).

In cases of dishonest and (or) unreasonable implementation of duties to select and control the actions (inaction) of representatives, counterparties under civil law contracts, employees of a legal entity, as well as improper organization of the legal entity’s management system, the director is liable to the legal entity for damages caused as a result of this losses (clause 3 of article 53 of the Civil Code of the Russian Federation).

When assessing the integrity and reasonableness of such actions (inactions) of the director, it is necessary to take into account whether, taking into account the usual business practice and the scale of the activities of the legal entity, such selection and control were or should have been included in the direct duties of the director, including whether such selection and control were directed actions of the director to evade responsibility by involving third parties.

The dishonesty and unreasonableness of the director’s actions (inaction), among other things, may be evidenced by his violation of the usual selection and control procedures adopted in this legal entity.

Taking into account the above, the former general director of an LLC may be held civilly liable for damage caused to the organization by concluding an agreement with a fly-by-night organization, if it is proven that in exercising his rights and performing his duties he acted in bad faith or unreasonably, including including if his actions (inaction) did not correspond to the usual conditions of civil turnover or normal business risk.

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The director is not responsible for everything

There is a widespread misconception among administrative bodies that the general director can be held liable (as an official) for any administrative offense.

A hypothetical situation that we will analyze: the organization was brought to administrative responsibility for failure to comply with the norm. At the same time, the body wants to prosecute an official for the same event. He chooses the general director because he did not control (do not ensure) the implementation of the norm, although the responsibility is assigned to a specific employee (moreover, the latter may not be an official).

Wrong:

Perhaps it is recognized among ordinary people that the general director must be responsible for everything, but he bears administrative responsibility as an official in accordance with Art. 2.4 of the Code of Administrative Offenses of the Russian Federation and is responsible only for those violations that arose in connection with his failure to fulfill his own duties;
guilt is expressed in non-fulfillment of the norm, since non-fulfillment itself constitutes the objective side. Thus, the only person who can be held accountable as an official (if such status exists, of course) is the above-mentioned employee - the failure to comply with the norm was committed by a specific employee, which means it was he who committed the offense;
the general director does not duplicate employees (then they would not be needed) - he has his own labor function, which may not include the implementation of norms charged with guilt and even control over the actions of specific employees (for this there are heads of departments), he has another field of activity. Consequently, attempts to “put the blame on him” actually lead to the initiation of a case against a person who did not actually commit an offense;
control/ensure - the performer is held accountable, the objective side is non-fulfillment, and not the organization or exercise of control, etc. of things. Moreover, in this case, the institution of complicity is actually created (it is possible to justify the responsibility of several officials at once for the same offense), which is not in the Code of Administrative Offenses of the Russian Federation;
attempts to justify everything with references to clarifications that the involvement of a legal entity does not exclude the involvement of an official and other employees (as citizens) in the presence of sanctions for each of them in the Code of Administrative Offenses of the Russian Federation are untenable - they have different compositions (accordingly, according to Part 2 Article 2.1, Article 2.2 and 2.4 and 2.2 of the Code of Administrative Offenses of the Russian Federation) - they commit different offenses.

Of course, the sanction of a specific article of the Code of Administrative Offenses of the Russian Federation may not imply holding an employee accountable as a citizen, and he himself may not have the status of an official (since such status is determined not by the imposition of specific duties in itself, but by the right to give mandatory instructions in the established field of activity), which precludes further clarification of how he worked. However, this is not a reason to hold everyone accountable, no matter how good intentions this may be justified.

I recommend the definition of the RF Armed Forces – https://kad.arbitr.ru/PdfDocument/6232790a-fc8e-4200-b770-12b3304688c3/f88a85ce-e3c7-4e4b-83e7-6cb23f32c620/A40-91243-2016_20170718 _Definition.pdf.

My practice: in order to be held accountable as an official, it is necessary to a) establish whether he has such status - https://old.xn--90afdbaav0bd1afy6eub5d.xn--p1ai/bsr/case/1227015, b) in the same field of activity , where the offense was committed, he performs duties and what - https://old.xn--90afdbaav0bd1afy6eub5d.xn--p1ai/bsr/case/1227018.

Also included are other materials on cases of bringing officials to administrative responsibility.

Update dated October 21, 2018.

It’s nice that my own practice did not become a pass, but was reflected in a textbook on administrative law. Below is an extract from this textbook - https://www.litres.ru/dmitriy-vladimirovich-osincev/administrativnaya-otvetstvennost-uchebnik-dlya-bakalavriata-i-magistratury-25725293/?lfrom=360195093&ref_key=0d580cf1a352063e2870520852 2c71c034801221c5affb325a81e44808d559c4&ref_offer=1.

Read the part “from judicial practice”.

Types of responsibilities of the General Director

The responsibility of the general director of an LLC is determined by articles of such codes as Labor, Criminal, as well as administrative offenses (CAO). It can be divided into several types :

material;
criminal;
administrative;
disciplinary;
subsidiary.

Punishment for illegal actions depends on their composition and severity and can vary from several hundred rubles to several years in prison .

Registration of financial responsibility of the manager

In accordance with Art. 243 Part 1 of the Labor Code of the Russian Federation, the head of an organization is a financially responsible person in accordance with his position, and no additional agreement is required.

In accordance with the resolution of the Ministry of Labor, the positions of directors and managers of the organization are included in the list of those with whom it is possible to conclude agreements on full financial responsibility.

When signing the main employment agreement, it is possible to indicate the conditions for the occurrence of financial liability of the general director of the LLC, but even if this is not done, obligations in the event of any damage will still arise and will have to be compensated in full.

Financial liability of the general director

Full financial liability occurs if the general director causes direct actual damage to the company. This happens in the following cases:

lack of funds;
loss or damage to property belonging to the organization;
loss of benefit, i.e. non-receipt of income that society could have received, but did not receive;
violation of the rights of third parties.

In such cases, the damage, the amount of which is calculated on the basis of current civil legislation, must be fully compensated by the general director. This is stated in Art. 277 Labor Code of the Russian Federation. For example, if property is damaged, the amount to be reimbursed will be equal to the amount of money spent by the company on repairing this property.

Financial liability of the director under an employment contract - Jurisprudence

The legislation provides insurance for the employer in case its employees have access to money, valuables and other material goods and valuables. The guarantee of a refund is an agreement on full financial responsibility. According to the current resolution of the Ministry of Labor of the Russian Federation, financial responsibility can be established in two forms:

Individual full - for one employee;
Collective full - for the whole staff.

The list of professions for which a contract may be concluded is extensive. Among them are pharmacists, salespeople, directors, chief accountants and many others.

In cases where an employee receives temporary access to valuables, money and other items of artistic or cultural value, an interest-free loan agreement can be concluded. But in this case, it is necessary to take into account the tax that must be paid by the individual who received the money free of charge.

The document on full financial responsibility regulates the relationship between the employer and the employee in the event that the employer suffers damage. In turn, the employee is obliged to prevent damage in monetary or material terms. (See a sample liability agreement here:)

Compensation for damage under an agreement on full financial responsibility is not allowed if the employee conscientiously performed his duties and treated the entrusted values properly. Such situations may arise in the event of natural disasters, robberies and other unforeseen circumstances.

We list the main ones:

Ensuring communication between all departments and organizing their work.
Management of economic, economic, production activities of the enterprise.
Supervision of contractual relations with all government and non-government structures.
Creation of favorable working conditions for employees, timely improvement of their qualifications.
Development of a collective agreement together with subordinates, support of their initiative.

Types of financial liability The rules of law provide for the individual liability of the director in full, regardless of the nature of his act (Article 277 of the Labor Code of the Russian Federation), this means that he is compensated not only for the actual loss, but also for lost profits.

At the same time, property is things, including money and securities, as well as property rights, in particular receivables from buyers (Article 128 of the Civil Code of the Russian Federation). How to calculate the amount of damage Since the law imposes full financial responsibility on the manager, he is obliged to compensate the entire amount of direct actual damage caused to the employer (Article 277

Attention

Labor Code of the Russian Federation). The procedure for determining the amount of damage in case of loss and damage to property is established by Art. 246 Labor Code of the Russian Federation. Its size is determined by actual losses. They are based on market prices in force in the area on the day the damage occurred.

https://youtu.be/2mZVQC5n5Lg

But its size cannot be lower than the value of the property according to accounting data, taking into account the degree of depreciation of this property. Within the framework of labor legislation, lost income (lost profits) is not recovered from the manager. This follows from Part 1 of Art. 238 Labor Code of the Russian Federation.

Debit 50 Credit 73, subaccount 2 “Expenses for compensation of material damage” - 130,000 rubles.

- the debt was repaid by depositing cash into the enterprise’s cash desk; Debit 98, subaccount 4 “The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables”, Credit 91, subaccount 1 “Other income” - 30,000 rubles.

We invite you to familiarize yourself with the Order on holding officials accountable

- income is recognized due to the difference between the market and book value of materials; Debit 91, subaccount 9 “Balance of other income and expenses”, Credit 99-12,000 rubles. (30,000 rubles - 18,000 rubles) - profit revealed. Inflated personal salary.

Another type of loss that may arise in an organization is related to wages and bonuses for the manager. These issues are within the competence of the authorities that signed the employment contract with him on behalf of the employer.

The joint-stock company is ready to enter into an agreement with the manager on the terms of a limited amount of his liability for actions that caused losses to the joint-stock company.

Is the conclusion of the contract legal? Who should make the decision to approve the terms of the agreement with the manager - the board of directors (supervisory board) of the company or the general meeting of shareholders of the company? (Legal consulting service GARANT, April 2013) Situation 6: In LLC 03.21.

Inventory was carried out in 2011. Based on the results of the inventory, a shortage of inventory items amounting to 480 thousand rubles was revealed. The inventory was carried out on the initiative of the new management of the LLC after the dismissal of the former director of the LLC and the head of the store section.

The manager was the foreman of collective financial responsibility. The former director of the LLC was not entrusted with any valuables.

In addition, if the director lost a labor dispute in court, the Court’s decision has entered into force, and no one is in a hurry to implement it, then the employee also has the right to count on monetary compensation. Of course, not all delays are directly the fault of the employer.

But for the law this no longer matters. A penalty is charged for each day of delay, starting from the moment when the settlement should have occurred, ending with the day when it actually occurred. During the trial, the date the decision entered into force does not matter; the penalty will continue to accrue until the employer directly fulfills its obligations.

When calculating the amount of compensation, 1/300 of the current refinancing rate of the Central Bank of the Russian Federation will be taken as a basis. All violations by the employer of the employee's rights inevitably entail all sorts of moral suffering for the latter.

Child care benefits are issued monthly on the day the salaries are transferred to other employees. Upon dismissal, an employee must receive all payments due to him on his last working day.

They are followed in frequency by incorrect or missing entries in work books, which prevent a person from getting another job.

This also includes the delay in the issuance of documents - the same work book, income certificate, F 2-NDFL certificate and other documentation that is requested when accepting another place of work.

For such misconduct, the head of the organization must compensate his former employee. Moreover, the daily amount of compensation is equal to the average daily earnings of the dismissed person.

But if the acts to which the contract refers reduce the amount of responsibility of the manager, then they cannot be considered valid. And in the event of a dispute, the only applicable document will be the Labor Code.

Agreement on financial liability with the director - sample. Next, let's talk about the features of the financial liability of the director of an LLC.

Answer to the question: Is it possible to conclude such an agreement with each employee when hiring (just in case), because... all of them, to one degree or another, use the employer’s property (computers, equipment, etc.

) No, the employer does not have the right to enter into agreements on full financial responsibility with each employee.

To conclude a contract of full financial responsibility, you must make sure that this position is included in the List of positions with which contracts of full financial responsibility are concluded. (The list is given in detail in the Answer).

Please note that employees who do not have full liability agreements are also liable for damage caused to the employer, and under certain circumstances, even in the absence of such an agreement, the employees’ liability may be full.

Therefore, it is possible to talk about moral harm caused by the head of an organization to his employee. Compensation for moral damage is possible only by going to court and its amount is determined by the same body. Where is it reflected? Labor relations are necessarily formalized by an employment contract.

This document specifies the responsibilities of the parties to the agreement. It is there, in the section “Rights and obligations of the parties. Responsibilities of the employer" and defines the scope of financial responsibility of the head of the enterprise in relation to employees.

Moreover, in contrast to the mandatory conclusion of an agreement on full financial responsibility with an employee, such a measure is not applied with the employer. A separate document “Agreement on the financial responsibility of the employer to the employee” is not provided for by Labor Law and does not exist in principle.

Ministry of Labor of Russia dated December 31, 2002 No. 85). It should be noted that the head of the team (team) only manages the team, and responsibility for damage caused to the employer rests with each member of the team (Article 245 of the Labor Code of the Russian Federation).

The standard form of an agreement on collective responsibility was approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85.

Regulations on financially responsible persons In order to coordinate the actions of the employer in relation to financially responsible persons, as well as to regulate the procedure for determining the amount of damage and its compensation, a local document can be drawn up in the organization, for example, a Regulation on financially responsible persons (Article 8 of the Labor Code of the Russian Federation) .

In such a situation, full responsibility for illegal acts will fall on the shoulders of the manager. The director of the branch is not a direct employer, but only a representative of the interests of the head of the entire general structure.

Attention

https://youtu.be/-twlCJp46Ck

Therefore, the responsibility of the branch manager will be limited only to his personal actions. A rather complicated situation is when the branch is located on the territory of the Russian Federation, and the company itself is located outside its borders.

Moral damage has been caused - Art. 237.

management of the branch's activities;
resolving personnel issues;
ensuring the efficiency of the department.

Criminal liability of the general director of an LLC

The general director is brought to criminal liability in cases where there are illegal actions on his part that contain signs of a crime defined by the criminal code . These can be both socially dangerous acts in the economic sphere and actions that limit the rights of citizens.

The list of acts falling under the Criminal Code is quite large. This includes non-payment of taxes and customs duties, evasion of wages and benefits, abuse of power, laundering of illegally acquired property or funds, carrying out a fictitious or deliberate bankruptcy procedure, and conducting illegal business causing damage to the state, legal or individuals, and many others.

Liability can then be recognized as criminal when the amount of damage is determined to be large or especially large . Depending on the article, amounts over 1, 1.5, 3, 5 million rubles can be considered large, and especially large – over 2, 3, 6, 25 or 36 million rubles. For example, Art. 178 of the Criminal Code of the Russian Federation defines a large amount, starting from 1 million rubles, especially large - over 3 million rubles. when limiting or eliminating competitors and causing them damage exactly in such quantities. At the same time, it is further stated that in the case of generating income, income of more than 5 million rubles is considered large, and especially large - more than 25 million rubles.

For criminal offenses, the general director can be punished with a fine (ranging from small to very large), community service, and imprisonment for a short or long term.

Responsibility of the General Director for LLC debts from 2020

A feature of the management of the LLC is that neither the manager nor the founders are liable for the debts of the Company (clause 1 of Article 87 of the Civil Code of the Russian Federation). The only thing they risk is the assets they contributed as a share in the management company.

However, it is worth distinguishing between debts resulting from the influence of the business environment and debts to creditors that arose due to the intentional introduction of the LLC manager into a state of bankruptcy, for the repayment of which the legal entity does not have enough assets (and, according to Article of the Civil Code of the Russian Federation, it is liable for all debts your property).

In the second case, since 2020, the general director of the LLC has been held vicariously liable as part of a bankruptcy case of a legal entity and repays debts to counterparties from his own funds (but only if the court decides that their amount should be collected from him into the total bankruptcy estate).

However, for the following property defined in Art. 79 Federal Law No. 229 dated October 2, 2007, the penalty is not applied.

the only dwelling and the land below it;
personal items not related to luxury items;
means of carrying out professional activities;
other property specified in Art. 446 Code of Civil Procedure of the Russian Federation.

The direct involvement and interest of the LLC director in bankruptcy will be proven if at least one of the conditions listed in paragraph 4 of Art. 10 Federal Law No. 127 of October 26, 2002, in particular:

the execution or approval by the manager of transactions that infringe on the property rights of creditors of the bankrupt LLC;
damage to financial and reporting documentation, making it impossible to carry out procedures provided for by bankruptcy legislation

Also, the basis for bringing the general director to such liability will be his ignoring the procedure and deadlines for filing an application for financial insolvency (clause 2 of article 10 of Federal Law No. 127).

If the submitted application is unfounded, then the manager is also responsible for the damage caused to creditors by the initiation of bankruptcy proceedings (Clause 3 of Article 10 of Federal Law No. 127).

Since July 1 last year, creditors have the right to bring the general director to subsidiary liability after the completion of the bankruptcy case, provided that their claims have not been satisfied, as well as without initiating it, if the reason for non-initiation was the lack of funds for the procedure.

Thus, the general director is responsible for causing damage not only to the LLC, but also to third parties.

Administrative responsibility of the general director

If a company commits an unlawful act that falls under the Code of Administrative Offenses of the Russian Federation, then in this case not only the legal entity itself, but also its general director may bear administrative liability. Depending on the offense, the director may be subject to administrative penalties such as a fine, disqualification, administrative arrest, warning, or compulsory labor.

Fines can be of two types:

small - up to 5,000 rubles. It is used when conducting business without a license, illegal sale of prohibited goods, violation of deadlines for submitting notifications to the tax service, lack of cash register equipment in situations where its use is mandatory, obtaining a preferential loan on illegal grounds by providing false information, etc.;
large - over 5,000 rubles. Imposed upon violation of the requirements for advertising, sale of goods or provision of services of inadequate quality, violation of state-regulated pricing, implying inflated or understated prices for goods and services, illegal use of someone else's trademark, deception of buyers when selling goods or providing services, declaring a fictitious or carrying out deliberate bankruptcy, as well as illegal actions during bankruptcy, etc.

Other types of liability

It is important to remember that criminal liability is provided for in strictly defined cases. All other situations when the director is responsible before the law or before the founders of the company are treated separately and considered from a different angle. Let's start with those situations where it is impossible to bring a manager to criminal liability and the matter can be resolved with a fine or other punishment.

Material

The Labor Code of the Russian Federation has established a number of rules according to which the commercial and general directors are responsible for the material transactions that the company performs. This usually happens if the general or commercial director performs the duties of an accountant without hiring a separate staff unit. And this is fraught with consequences, and therefore the legislation of the Russian Federation regulates this issue.

If losses are detected or fines are issued by the tax service, the chief accountant (if the company has one) will be responsible, since the head of the company may refer to his insolvency in financial matters. If there is no accountant, this will not be possible.

In addition, the responsibility of the general director also extends to situations where, due to his untenable conclusions or incorrect actions, the company suffered losses. The director must correct the situation in two cases: if the property is damaged (reimburse the cost) or in case of violation of the employee’s rights (compensate for the costs of restoring these rights).

Also in the Civil Code of the Russian Federation there is information that LLC participants have the right to demand from the director compensation for losses incurred by the company if his actions led to them (Civil Code of the Russian Federation, Article 53.1).

If you have debts

Where creditors go to and whether they can recover money from the CEO depends on the reason why the debt arose. There are situations where the debt arose due to a decision that led to the emergence of a standard business risk. The risk may not always pay off, and debt may result. In this case, it is necessary to analyze the actions of the company manager. If the motives were positive and a certain logic for making such a decision was present, it should be recognized that it would be impossible to collect the debt from the director. In this case, he, like other founders, will lose only his share in the authorized capital and the property that is officially owned by the company.

It is possible to collect a debt from the director (from his personal pocket) only if it is established that the company was deliberately brought into bankruptcy. This point is regulated by the legislation of the Russian Federation, and in particular No. 127-FZ, Art. 10. It should be remembered that the director cannot avoid punishment if, in the course of proving untenable actions, it is discovered that he can be prosecuted for non-payment of taxes. In this case, he will be responsible not only for the company’s debts to creditors, but also for debts to the state. This applies not only to the executive director, who was in the position of manager at the time of the company's bankruptcy, but also to those managers who played an unfavorable role earlier and influenced the current situation.

Administrative

To suggest what sanctions a financial or general director may expect, it is necessary to clearly distinguish between criminal and administrative liability. As you know, administrative liability involves the payment of fines and disqualification of the manager. The punishment is regulated according to the Code of Administrative Offences.

We will briefly list here the situations where administrative liability occurs:

Violation of consumer rights.
Illegal lending.
Minor violations in relation to accounting (for example, late registration of a company).
Failure to comply with cash discipline or working without a cash register.
Violation of deadlines for filing various types of reports, use of a “stolen” trademark, violation of the law regarding consumers, violation in the advertising sector, low quality of goods and services.