Financial liability: types and forms of financial liability. Material. By volume of compensation

The employee may be released from financial liability. This occurs in the event of damage due to force majeure, normal economic risk, extreme necessity or necessary defense, or the employer’s failure to fulfill the obligation to ensure proper storage conditions for the property entrusted to the employee (Article 239 of the Labor Code of the Russian Federation). It must be taken into account that the obligation to prove the absence of circumstances excluding the employee’s financial liability lies with the employer. This was indicated by the Plenum of the Supreme Court of the Russian Federation in paragraph 4 of Resolution No. 52 of November 16, 2006 “On the application by courts of legislation regulating the financial liability of employees for damage caused to the employer” (hereinafter referred to as Resolution of the Plenum of the Supreme Court of the Russian Federation No. 52).

In addition, the employer has the right, taking into account specific circumstances, to fully or partially refuse to recover damages from the guilty employee. But this right may be limited by the owner of the organization’s property in cases provided for by federal laws, other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of constituent entities of the Russian Federation, regulatory legal acts of local government bodies, and the constituent documents of the organization (Article 240 of the Labor Code of the Russian Federation).

Types of financial liability

Caused to the employer: full and limited liability.

When full financial liability occurs, the employee is obliged to compensate the direct actual damage caused to the employer in full (Part 1 of Article 242 of the Labor Code of the Russian Federation). Such financial liability can be assigned to an employee only in cases expressly determined by the Labor Code of the Russian Federation or other federal laws. For example, Art. 243 of the Labor Code of the Russian Federation establishes that financial liability in the full amount of damage caused is assigned to the employee in the following cases:

- if, in accordance with the Labor Code of the Russian Federation or other federal laws, the employee is held liable in this amount for damage caused to the employer while the employee is performing his job duties;

- shortage of valuables entrusted to him on the basis of a special written agreement or received under a one-time document;

— intentional infliction of damage;

— causing damage while under the influence of alcohol, drugs or other toxic substances;

— damage caused by the employee’s criminal actions;

— causing damage as a result of an administrative violation;

— disclosure of information constituting a secret protected by law (state, official, commercial or other), in cases provided for by federal laws;

— damage caused while the employee was not performing his job duties.

In addition, the head of the organization bears full financial responsibility for direct actual damage. Moreover, the owners of the organization can demand compensation for damage by the manager in full, regardless of whether his employment contract contains a condition on full financial responsibility or not (clause 9 of Resolution of the Plenum of the Armed Forces of the Russian Federation No. 52). And in cases provided for by federal laws, the head of the organization also compensates for losses caused by his guilty actions (Article 277 of the Labor Code of the Russian Federation). In particular, compensation for losses by the manager is provided for by Federal Laws of December 26, 1995 N 208-FZ “On Joint-Stock Companies”, dated 02/08/1998 N 14-FZ “On Limited Liability Companies” and dated November 14, 2002 N 161-FZ “On State and municipal unitary enterprises."

Material liability in full can be assigned to the deputy head of the organization and the chief accountant if it is established by employment contracts concluded with these persons (Article 243 of the Labor Code of the Russian Federation). If such liability is not provided for in employment contracts, then these persons, in the absence of other grounds giving the right to hold them to full financial liability, are liable only within the limits of their average monthly earnings (clause 10 of Resolution of the Plenum of the Armed Forces of the Russian Federation No. 52).

The employer can bring a minor employee to full financial liability only in cases of causing harm intentionally, in a state of alcohol, drug or other toxic intoxication, as a result of committing a crime or an administrative offense. Grounds - Part 3 of Art. 242 Labor Code of the Russian Federation.

With employees who directly service or use monetary and commodity valuables or other property (who have reached the age of 18), the employer can enter into agreements on full financial liability for the shortage of the property entrusted to them. This is stated in Art. 244 Labor Code of the Russian Federation.

Currently, written agreements on full individual or collective (team) financial responsibility can be concluded only with those employees and for the performance of those types of work that are named in the relevant Lists of positions and works approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 N 85. If such the contract has not been concluded, the employee does not bear financial responsibility for the damage caused in full. And, of course, the employee with whom the said contract was concluded compensates the damage in full only if there is a shortage of the property entrusted to him under the contract. In other cases, he is liable for damages in the same way as other employees.

Collective (team) financial liability can be introduced by the employer when, when employees jointly perform certain types of work related to the values transferred to them, it is impossible to differentiate the responsibility of each person for causing damage (Part 1 of Article 245 of the Labor Code of the Russian Federation). To be released from such liability, a team member must prove the absence of his guilt (Part 3 of Article 245 of the Labor Code of the Russian Federation). In case of recovery of damages in court, the degree of guilt of each employee of the team is determined by the court.

Limited financial liability consists of the employee’s obligation to compensate for direct actual damage caused to the employer, but not more than that established by Art. 241 of the Labor Code of the Russian Federation the maximum limit, namely the average monthly earnings of an employee.

Damage compensation procedure

The damage caused is compensated regardless of the fact that the employee is brought to disciplinary, administrative or criminal liability. If the amount of material damage caused does not exceed the average monthly earnings of the guilty employee, then the amount of damage is recovered by order of the employer.

The order must be made no later than one month from the date of final determination by the employer of the amount of damage caused (Part 1 of Article 248 of the Labor Code of the Russian Federation). In practice, the employer recovers such amounts by deducting from the employee’s salary, taking into account the current limit on the total amount of deductions provided for in Art. 138 of the Labor Code of the Russian Federation (usually no more than 20% of the employee’s monthly salary), calculated from the amount remaining after deducting the amount of calculated personal income tax. This is stated in paragraph 1 of Art. 99 of the Federal Law of October 2, 2007 N 229-FZ “On Enforcement Proceedings”.

In addition, it should be remembered that deductions are not made from payments referred to in Art. 101 of the said Law.

Example 2. In April 2011, through the fault of secretary T.A. Korneeva’s multifunctional device (scanner, copier and printer in one device) was broken. Strela LLC (employer) paid for repair services in the amount of 3,000 rubles. The average monthly salary of this employee on the day the damage was caused exceeds the amount of damage, therefore the head of Strela LLC decided to withhold the corresponding amount from T.A.’s salary. Korneeva (her salary is 25,000 rubles). So, the amount of damage caused is subject to withholding from the employee in full - 3,000 rubles.

The amount of salary from which amounts for damages will be withheld amounted to 21,802 rubles. (RUB 25,000 – RUB 25,000 x 13%). And the maximum monthly deduction amount is 4,360 rubles. (RUB 21,802 x 20%).

Thus, the amount of damage is 3000 rubles. will be collected in full when calculating T.A.’s wages. Korneeva for April.

The employee has the right to voluntarily compensate for damage, including by agreement of the parties with installment payment. This possibility is provided for in Art. 248 of the Labor Code of the Russian Federation and can be provided to an employee with both full and limited financial liability. In this case, the employee undertakes in writing to compensate for the damage, indicating specific payment terms. Please note that it is possible to agree with the employee on compensation for damage only within the limits established by law.

There is another way to compensate for damage with the consent of the employer - this is the transfer by the employee of equivalent property or the correction of damaged property (Part 5 of Article 248 of the Labor Code of the Russian Federation). A mixed option of compensation for damage by agreement in both monetary and in-kind forms is not prohibited. That is, the employee can transfer cheaper property and compensate the difference with money.

In court, amounts of compensation for damage caused are recovered if:

- the employer missed the one-month deadline for issuing an order to recover damages not exceeding the average monthly earnings of the guilty employee (Part 2 of Article 248 of the Labor Code of the Russian Federation);

- the employee does not agree to voluntarily compensate for the damage caused in excess of his average monthly earnings (Part 2 of Article 248 of the Labor Code of the Russian Federation);

- the resigned employee gave an obligation to voluntarily compensate for damage, but refused to fulfill it (Part 4 of Article 248 of the Labor Code of the Russian Federation);

- an employee who quit without good reason before the expiration of the period stipulated by the employment contract or agreement on training at the expense of the employer did not reimburse the costs of his training (Article 249 of the Labor Code of the Russian Federation);

- the student, upon completion of training, refused, without starting to work, to voluntarily reimburse the expenses incurred by the employer in connection with the apprenticeship (Part 2 of Article 207 of the Labor Code of the Russian Federation).

In practice, other situations may arise when you will have to go to court to recover damages. For example, the employee quit before the start of reimbursement or full deduction of the required amounts. Let us remind you that in disputes regarding compensation by an employee for damage, a shortened limitation period is applied - one year from the date of its discovery (Part 2 of Article 392 of the Labor Code of the Russian Federation).

The concept of substantive law

Substantive law is represented by a set of norms of the legal system that directly regulate social relations and a set of legal branches in which the main emphasis is on establishing subjective duties and rights.

Note 1

The terminology substantive law is used in jurisprudence in the form of a concept that denotes such rules of law through which the state influences relations in society through direct, direct legal regulation.

The rules of substantive law established forms of ownership, the legal status of persons and property, established the legal status, limits and grounds of legal liability, etc.

Substantive law has an inextricable connection with procedural law. They are considered in the form of legal categories expressing the unity of two sides of the legal settlement:

direct legal regulation of relations in society;
procedural forms of protecting these relationships in court.

Types of substantive law

Within the legal system, a distinction is made between the branches of procedural and substantive law.

The branches of procedural law are represented by branches that have a managerial, organizational and procedural nature, which regulate the procedure for the implementation of legal obligations and subjective rights, the resolution of legal conflicts, mainly in the field of justice.

The rules of procedural law regulated the procedure for using the rules of substantive law and are derived from them. Through procedural norms, the circle of subjects taking part in the procession is determined, their duties and rights are named, and the deadlines for the implementation of procedural measures provided for by the legislator are established. The branches of procedural law include:

civil procedural law;
criminal procedure law;
arbitration procedural law.

Note 2

Branches of substantive law are represented by norms that fix (materialize) the general limits (principles) of acceptable or unacceptable behavior of legal entities.

Branches of substantive law are formed in accordance with substantive legal norms, which are essentially rules of behavior that formulate the composition of a legal relationship characterizing subjective duties and rights, and establish the limits of legal regulation. The branches of substantive law include:

civil law;
criminal law;
constitutional law;
labor law, etc.

The question of the number of legal branches is resolved in different ways when applied to a certain national system of law.

Taking into account the relative objectivity of the division of social relations into varieties, it seems possible to identify the following main material legal branches:

Constitutional law. The subject of this legal branch is the relationships that arise regarding the consolidation of the bases of the constitutional system, the formation of state bodies, the strengthening of natural inalienable freedoms and human rights, the allocation of the legal status of citizens, etc. The dominant method is the constituent-affirmative one. The main sources of constitutional law of the Russian Federation are:

Constitution of the Russian Federation;
Federal Law of the Russian Federation “On Citizenship of the Russian Federation”, “On Public Associations”, etc.

Administrative law. The subject of this branch is social relations that develop in the process of implementing public administration, that is, in connection with the functioning and organization of the system of the executive branch of government at all levels of public administration.
Financial right. The subject is banking operations, monetary relations, collection of fees and taxes, budget formation, etc. His main method is imperative.
Criminal law. The subject is social relations that develop in connection with the implementation of crimes by citizens. His method is imperative. The main source is the Criminal Code of the Russian Federation.
Civil law. The subject is property and personal non-property relations, which are based on equality, property independence and autonomy of the will of their participants. The predominant method is dispositive. The main source is the Civil Code of the Russian Federation.
Family law. The subject is personal non-property and associated property relations that arise in connection with the state of kinship, the conclusion and dissolution of marriage relations, etc. The main method is dispositive. The main source is the Family Code of the Russian Federation.

Special branches of substantive law

In addition to the above-mentioned legal branches, some scientists have identified mining, land, military, prosecutorial and supervisory, economic, trade, natural resource, commercial, environmental, information, and criminal executive law as independent ones. But, most lawyers believe that it is appropriate to limit it to the above-mentioned basic legal branches, especially since all the norms that exist in the legal system can certainly be attributed to one of the main legal branches.

International law has occupied a special place in the legal system. It is a stretch to call it a branch of national law, since it regulates a group of relations that develop between different states. The specificity and scope of the norms that relate to international law make it possible not to classify them as a single branch of national law, but to combine and separate them into a special legal system that is not part of the system of national law.

Material liability of employees- this is a statutory obligation of workers to compensate in whole or in part the direct actual damage caused by their illegal and guilty actions to the employer for whom they work. Financial liability applies regardless of whether the employee is brought to disciplinary, administrative or criminal liability. Financial liability should be distinguished from such measures of material influence as deprivation or reduction of bonuses, remuneration based on the results of work for the year, etc.

Conditions of liability

Material liability of employees occurs if the following conditions are met: 1) the presence of direct actual damage, that is, loss, deterioration or decrease in the value of property, the need to incur costs for restoration, acquisition of property or other valuables, or excessive payments. At the same time, lost income, that is, those amounts by which the tenant’s property would have increased if the debtor had not committed an offense, are not taken into account; 2) the illegality of the employee’s behavior that caused the damage. It is expressed in the fact that the employee does not fulfill or improperly performs the labor duties assigned to him by regulations, internal labor regulations, instructions and other mandatory rules, orders and instructions of the employer; 3) the presence of a causal relationship between the employee’s behavior and the damage caused; 4) the presence of guilt in the employee’s behavior in the form of intent and negligence.

It is unacceptable to hold an employee responsible for harm that falls into the category of normal production risk (experimental production, introduction of new technologies, etc.)

Types of financial liability (full and limited)

Article 402 of the Labor Code establishes that employees, as a rule, bear full financial responsibility for damage caused to the employer through their fault. Legislation, collective agreements, and agreements may establish limited financial liability of employees for damage caused to the employer through their fault, with the exception of cases provided for in Article 404 of the Labor Code.

Limited financial liability means that the employee is obliged to compensate for damage in the amount of his actual damage, but the amount of compensation cannot exceed the average monthly salary. Limited financial liability is currently provided for in accordance with Article 403 of the Labor Code only in two cases:

employees - in the amount of damage caused through their fault, but not more than their average monthly earnings for damage or destruction due to negligence of materials, semi-finished products, products (products), including during their manufacture, as well as for damage or destruction due to negligence of instruments, measuring instruments, special clothing and other items issued by the employer to the employee for use;

heads of organizations, their deputies, heads of structural divisions and their deputies - in the amount of damage caused through their fault, but not more than three times the average monthly salary, if the damage was caused by incorrect accounting and storage of material or monetary assets, failure to take necessary measures to prevent downtime or release poor quality products. This responsibility is borne by the managers and their deputies of any structural divisions provided for by the charter (regulations) of the enterprise.

Average monthly earnings are determined based on the calculation of the last two calendar months of work of the employee who caused the damage. If an employee has worked for an employer for less than two months, then his average earnings are determined based on the time actually worked.

Full financial responsibility.

Full financial responsibility- this is liability in the amount of damage caused without limiting it to any limit. Full financial liability occurs if no exceptions are made from the general rule on full financial liability. In addition, full financial liability in cases provided for in Article 404 of the Labor Code.

Most often, full financial responsibility occurs when a written agreement on full financial responsibility is concluded between the employee and the employer.

Written agreements on full financial responsibility can be concluded by the employer with employees who have reached the age of 18, occupy positions or perform work directly related to the storage, processing, sale (release), transportation or use in the production process of the valuables transferred to them. An approximate list of such positions and works, as well as an approximate agreement on full individual financial responsibility, are approved by the Government of the Republic of Belarus.

Full individual financial liability can be established if the following conditions are met: 1) commodity-money assets are transferred to the employee for reporting, that is, he is personally responsible for their safety and sale (small retail workers, storekeepers, cashiers, bartenders, forwarders, etc. .); 2) the employee has created conditions for the storage, sale and processing of material assets (isolated premises, etc. 3) the employee independently reports to the accounting department for the assets entrusted to him.

A special form of full financial liability is collective (team) financial liability, which is introduced when employees jointly perform work related to the storage, processing, sale (release), transportation of valuables transferred to them, when it is impossible to delimit the financial responsibility of each employee and conclude an agreement with him on individual financial liability

Collective liability is introduced if the following conditions are simultaneously present: 1) work is performed jointly; 2) it is impossible to delimit the financial responsibility of each employee and conclude an agreement with him on full individual financial responsibility; 3) the employer has created conditions for employees to work normally and ensure the safety of the valuables transferred to them,

4) the employee (team member) has reached the age of 18.

A written agreement on full financial responsibility provides a list of the main responsibilities of the employee and the employer. The employee undertakes to take care of the material assets transferred to him for storage or for other purposes and take measures to prevent damage, promptly inform the employer about all circumstances that threaten the safety of the valuables entrusted to him, make proposals to the employer for the reconstruction and repair of warehouse premises and sites in order to improve their suitability for storing material assets, keeping records. Compile and submit commodity-money and other reports on the movement and balances of valuables in the prescribed manner. In turn, the employer undertakes to: create for the employee the conditions necessary for normal work and ensure the safety of the property entrusted to him, familiarize the employee with the current legislation on the financial liability of employees, as well as current instructions, standards and rules for storage, acceptance, processing, sale (vacation) , transportation or use in the production process of the valuables transferred to him, carry out an inventory and write-off of material assets in the prescribed manner.

The team assumes full financial responsibility for all inventory items (goods, containers, materials) transferred to it for reporting. The written agreement is drawn up in two copies, one of which is kept by the employer, and the second by the employee. The contract applies to the entire period of work with material assets entrusted to employees.

The basis for bringing workers or team members to financial liability is material damage caused through their fault by failure to ensure the safety of property and other valuables (shortages, damage) transferred to them for storage, sale or for other purposes and confirmed by an inventory sheet.

Compensable damage caused by the team is distributed among its members in proportion to the actual time worked for the period from the last inventory to the day the damage was discovered.

1) by employees - in the amount of damage caused through their fault, but not more than their average monthly earnings for damage or destruction due to negligence of materials, semi-finished products, products (products), including during their manufacture, as well as for damage or destruction due to negligence of tools , measuring instruments, special clothing and other items issued by the employer to the employee for use;

2) heads of organizations, their deputies, heads of structural divisions and their deputies - in the amount of damage caused through their fault, but not more than three times the average monthly earnings, if the damage was caused by incorrect accounting and storage of material or monetary assets, failure to take necessary measures to prevent downtime or release of substandard products. This responsibility is borne by the managers and their deputies of any structural divisions provided for by the charter (regulations) of the enterprise.

Full financial responsibility.

Most often, full financial responsibility occurs when a written agreement on full financial responsibility is concluded between the employee and the employer.

4) the employee (team member) has reached the age of 18.

Compensable damage caused by the team is distributed among its members in proportion to the actual time worked for the period from the last inventory to the day the damage was discovered.

4. Procedure for compensation for damage caused to the employer

The employee who caused the damage may voluntarily compensate for it in whole or in part. With the consent of the employer, the employee may transfer equivalent property to compensate for the damage or repair the damaged property. This right belongs to the employee regardless of the period, size and type of financial liability.

Compensation for damage in an amount not exceeding the average monthly salary is made by order of the employer - by deduction from the employee's salary. The order must be made no later than 2 weeks from the date of discovery of the damage and must be executed no earlier than 10 days from the date of notification of this to the employee. Before the employer issues an order to deduct wages, a written explanation must be required from the employee.

If the employee does not agree with the deduction or its amount, the labor dispute at his request is considered in the manner prescribed by law.

In other cases, compensation for damage is made by the employer filing a claim in court.

For an employer to go to court regarding the recovery of material damage from an employee, a period of one year has been established from the date of discovery of the damage.

When a court considers a case for compensation for damage, the court may, taking into account the degree of guilt, the specific circumstances of the case and the financial situation of the employee, reduce the amount of damage to be compensated. Reducing the amount of damage is unacceptable if the damage was caused by a crime committed for personal gain.

INTRODUCTION

The basis of any society is the labor activity of people. Labor is a condition of human existence independent of any social forms, and constitutes its eternal natural necessity.

The social organization of labor, combining material (objective) and volitional (subjective) relations, on the one hand, is influenced by technical means of labor, and on the other, is under the influence of various forms of social consciousness (politics, morality, law, aesthetics, etc. ).

The need for legal regulation of labor organization is determined by the needs of social production and the entire course of its historical development. Regulatory regulation is the most effective and technical way of organizing numerous and varied social relations, ensuring their stability and implementation, and overcoming arbitrariness in relations between people.

The purpose of law is also to ensure, by regulating the measure of labor and the measure of remuneration for labor, a fair distribution among members of society of both the work itself and its results.

The main sectoral source of labor law is currently the Labor Code, adopted on December 21, 2001. This is a new and relatively revolutionary legal act.

The significance of this code as the main industry law is that it provides a unified approach to the regulation of labor and directly (closely) related relations, establishing that labor standards contained in other legislative acts should not contradict the norms of the Code.

The dynamism of labor law is determined not only by economic factors, but also by technological, organizational and social changes in the world of work, which are currently global in nature. These changes caused the emergence of new types of labor and new forms of its organization, new types of employment and social and labor relations. All of the above circumstances determined the need for a new stage in reforming the labor law of the Russian Federation. In this regard, the preparation and adoption of the new Labor Code was a justified and appropriate action on the part of the legislative bodies.

It must be said that the subjects of the labor relationship are in an unequal position in relation to each other. The employee is the economically weaker side of the labor relationship. He is in a more dependent position on the employer than the employer is on him. The employee is obliged to submit to the employer's authority, follow his instructions in the course of his work, and strive to ensure the safety of the property entrusted in connection with the performance of his work duties. In turn, the employer is obliged not only to properly organize the labor process, but also to take measures to prevent the occurrence of property damage.

This inequality of subjects of the labor relationship causes significant differences in the legal regulation of the material liability of the employer to the employee and the employee to the employer. They relate to determining the amount of damages to be compensated, the procedure and limits of compensation, and the nature of the legal norms governing liability.

In this work, I will try to consider the types of material liability of employees and the procedure for bringing them to...

1 CONCEPT OF MATERIAL RESPONSIBILITY

Material liability consists in the employee’s obligation to compensate in whole or in part for property damage caused to the employer by guilty illegal actions. Financial liability occurs regardless of the involvement of the employee in other types of liability and the application of other measures of influence. Termination of an employment contract does not relieve one from financial liability.

An employee’s financial liability is the obligation to compensate for damage caused to the employer by unlawful, guilty actions or inaction.

Financial liability is one of the types of legal liability. In its legal essence, financial liability has many common features with disciplinary liability. Both are punishable for failure to perform or improper performance of duties that constitute the content of labor discipline, i.e., for a disciplinary offense. At the same time, material and disciplinary liability of employees are independent types of legal liability, regulated by labor law, and therefore there are fundamental differences between them. Financial responsibility, unlike disciplinary responsibility, is not directly aimed at ensuring labor discipline. Its main goal is compensation (compensation) for the damage caused.

An employee’s financial liability under labor law also has some similarities with property liability under civil law. At the core of both liability is the obligation to compensate for damage. However, there are very serious differences between material liability under labor law and property liability under civil law, due to the peculiarities of the subject and method of these branches. In accordance with labor legislation, an employee, as a general rule, bears limited financial liability and only for direct actual damage. According to civil law, a person whose right has been violated has the right to demand full compensation for the losses caused to him (both actual damage and lost profits).

Labor law norms regulating the financial responsibility of an employee are mandatory in nature. The grounds, limits, procedure, and terms for bringing an employee to financial liability are established by law and cannot be changed by agreement of the parties. According to the rules of civil law, the parties themselves can determine the grounds and conditions of property liability.

In accordance with the Constitution of the Russian Federation, labor protection and health of people (Article 7), recognition and protection of private, state, municipal and other forms of property (Article 8) are among the fundamentals of the constitutional system.

According to Art. 37 of the Constitution of the Russian Federation, the most important rights and freedoms of man and citizen are the right of everyone to freely dispose of their ability to work, to choose their type of activity and profession, as well as the right of everyone to work in conditions that meet safety and hygiene requirements, and to be protected from unemployment.

These provisions of the Constitution of the Russian Federation comply with the requirements of the Universal Declaration of Human Rights (Article 23), approved and proclaimed by the General Assembly of the United Nations on December 10, 1948, a number of other international legal acts in the field of labor, as well as the Declaration of the Rights and Freedoms of Man and Citizen ( Art. 23), adopted by the Supreme Council of the RSFSR on November 22, 1991.

In relation to the parties to the employment contract (employee and employer), the above constitutional provisions are developed in acts of labor legislation. Thus, every employee has the right to fair working conditions that meet safety and hygiene requirements, and to compensation for damage caused to the employee in connection with the performance of his job duties; in turn, one of the main responsibilities of an employee is to take care of the employer’s property.

If, as a result of improper performance by an employee or employer of their duties, material damage is caused to the other party to the employment agreement (contract), then it is subject to compensation.

Compensation for damage is an obligation that arises from one of the parties to an employment agreement (contract) in relation to the other party. The contract itself does not provide for such an obligation, but it is a consequence of the parties to this contract improperly fulfilling their obligations in the sphere of labor.

The basis for imposing financial liability on a party to an employment agreement (contract) is the unlawful and culpable infliction of damage by it on the other party to this agreement, unless otherwise provided by law.

The material liability of the parties to an employment agreement (contract) consists of the obligation of one of its parties to compensate, in accordance with the law, for material damage caused by it to the other party to this agreement. Depending on who caused harm to whom, it differs: the employee’s financial liability for damage caused to production by his guilty actions or inaction, and the employer’s financial liability for harm caused to the employee by a work-related injury or other damage to health, as well as a violation of his right to work.

Recognizing the legal equality of the parties to an employment agreement (contract), the legislation takes into account that the employer: 1) is always economically stronger than the individual employee; 2) organizes the labor process and, in connection with this, bears responsibility for any adverse consequences that may arise; 3) as the owner of the property, he bears the burden of its maintenance and the risk of accidental death or accidental damage. On the other hand, legislation proceeds from the fact that the main value of a person is his physical and mental ability to work, which he can realize in various legal forms, but primarily by concluding an employment agreement (contract). The foregoing predetermines the differences between the two types of responsibility.

An employment contract or written agreements attached to it may specify the financial liability of the parties to this contract. In this case, the contractual liability of the employer to the employee cannot be lower, and the employee to the employer - higher, than provided for by this Code or other federal laws.

It seems possible to identify some general features that characterize the financial liability of the parties to the employment contract - the employer and the employee:

The emergence of bilateral financial liability due to the existence of an employment contract;

Only the parties to the contract are the subjects of material liability;

Liability arises in the event of violation of obligations under the employment contract;

Each party is liable only for culpable breaches of duty if this caused damage to the other party;

Possibility of compensation for damage on a voluntary basis.

Let us consider the grounds on which financial liability arises.

a) the presence of property damage to the injured party. This is a necessary condition for financial responsibility. Since the latter is impossible without damage. Each party is required to prove the amount of damage caused to it.

b) illegality of behavior (action or inaction). This means committing them contrary to the law, other regulations, as well as the terms of the employment contract. As well as violation of the obligations assigned to the party to the employment contract by the relevant legal norms. The main responsibilities of an employee are provided for by the Labor Code in Article 21; they may be assigned to him by internal regulations, an employment contract, or instructions from the employer. The employer's responsibilities are also defined by Labor Code Article 22.

c) Wine. Possible in the form of intent, which is extremely rare in labor relations, and through negligence. Either form is sufficient to assign liability, but the amount of damages awarded depends on whether the fault is intentional or negligent. In labor legislation there is no clear formulation of recognizing a party as innocent. This wording is contained in paragraph 1 of Art. 401 of the Civil Code: A person - an employee or an employer - is recognized as innocent if, with the degree of care and prudence required of him by the nature of the obligation, he took all measures to properly fulfill the obligation and prevent damage. This definition applies to the execution of civil obligations and can be applied to labor relations.

d) Causality. It means that the damage did not occur by accident and was a consequence of specific actions of one or the other party to the employment contract. Financial liability does not arise for accidental consequences. Causality is established by the court based on evidence presented by the parties

As a general rule, the person who caused the harm is released from compensation for harm if he proves that the harm was not caused through his fault. The law may provide for compensation for harm even in the absence of the fault of the harm-doer. These include, for example, cases of harm caused by a source of increased danger, the owner of which is liable regardless of guilt (Article 1079 of the Civil Code of the Russian Federation). There are also other cases of deviation from the principle of guilt in the current legislation: for harm caused by a citizen declared incompetent, his guardian or the organization obligated to supervise him is responsible, unless they prove that the harm arose not through their fault (Article 178 of the Civil Code of the Russian Federation ). The guilt of the guardian and the relevant organizations is expressed in their failure to properly monitor the incapacitated at the time of harm.

Damage caused by lawful actions is subject to compensation only in cases provided for by law. For example, harm caused in a state of extreme necessity, that is, to eliminate a danger threatening the harm-doer himself or other persons, if this danger under the given circumstances could not be eliminated by other means, although lawful, is subject to compensation to the victim (Article 1067 Civil Code of the Russian Federation).

Damage caused in a state of necessary defense is not subject to compensation, unless its limits were exceeded (Article 1066 of the Civil Code of the Russian Federation).

Also, damage caused by a citizen who is unable to understand the meaning of his actions or manage them is not subject to compensation (Article 1078 of the Civil Code of the Russian Federation).

The legislation provides for two types of liability:

1) the employee’s financial liability to the employer;

2) the financial liability of the employer to the employee.

It is necessary to highlight the importance of the employee’s financial liability for damage caused to production:

compensation for actual damage, in whole or in part, caused by the employee

fostering a careful attitude towards production property.

strengthening guarantees for the protection of wages, protecting them from excessive and illegal deductions.

We cannot ignore the importance of the employer’s financial liability for harm caused to the employee:

more careful compliance with legislation by the employer, and thereby respect for the employee’s rights to work and labor protection

the possibility of compensation not only for material but also for moral damage to the employee.

The introduction by the Labor Code of new material liability specified by the agreement will give rise to disagreements in the field of application if the legislator does not provide appropriate clarifications on this problem. It needs clarification with which categories of employees can an agreement be concluded that specifies financial responsibility, or with all; can such an agreement replace the contract of the financially responsible person. This is especially important for the employee, since the employer usually consults with a qualified lawyer before drawing up such an agreement and clarifying responsibilities.

2 CONDITIONS FOR ATTRACTING EMPLOYEES TO MATERIAL RESPONSIBILITY

Financial liability can be assigned to an employee only if the following mandatory requirements are simultaneously met: conditions:

direct actual damage

illegality of employee behavior

employee's fault

causal relationship between actions (or inactions)

In accordance with established practice, under direct actual damage means, in particular, a decrease in the employer’s available property due to loss, deterioration or decrease in its value, as well as the need to incur costs for restoration, acquisition of property or other valuables, or to make excessive payments. Such damage includes, for example, shortages, damage, misappropriation, etc.

Lost income, i.e., profit that the enterprise could have received, but did not receive as a result of improper actions of employees, is not reimbursed.

Material liability under labor law is imposed on employees for damage caused to the employer with whom they have an employment relationship, as well as for damage incurred by the employer in connection with compensation for damage caused by its employees to third parties.

Damage can be caused to the employer by the joint actions of several persons, some of whom are his employees, and others who do not have an employment relationship with him. In this case, the former are responsible according to labor standards, and the latter according to civil law.

Illegal is such behavior (action or inaction) of an employee when he does not fulfill or incorrectly fulfills his labor duties established by laws, Government regulations, internal labor regulations, instructions and other mandatory rules, as well as orders and instructions of the administration.

An employee’s inaction may be considered illegal if he is required to perform certain actions.

If the employee’s labor responsibilities are not specified in the relevant acts, then the employee’s behavior that is clearly contrary to the interests of the enterprise should be considered unlawful.

Financial liability for damage caused to an enterprise, institution, organization during the performance of labor duties is assigned to the employee, provided that the damage was caused by his wine.

The institution of guilt is most thoroughly developed in the theory of criminal law. Guilt is understood as a person’s mental attitude in the form of intent or negligence to the act committed and its consequences. Guilt has two aspects: volitional and intellectual. The volitional aspect consists in the conscious direction of mental and physical efforts to perform any action, to achieve a goal. The intellectual aspect consists of awareness of one's actions and attitude towards them.

The Criminal Code of the Russian Federation of 1996 distinguishes the following forms and types of guilt: direct and indirect intent, frivolity and negligence. The form of guilt affects the type and amount of financial liability of employees.

As a general rule, the burden of proving the employee’s guilt lies with the employer. There is one exception to this rule. If employees are financially liable by virtue of a special law, an agreement on full financial liability for entrusted values, or if property and other valuables were received by the employee on account under a one-time power of attorney or other one-time documents, then they are required to prove the absence of their guilt in causing damage.

One of the necessary conditions for the onset of financial liability is the existence of a causal connection between the employee’s act and the actual damage. To establish such a connection, it is necessary to study the factual circumstances of the case and identify the reasons that directly influenced the occurrence of damage. So, for example, a machine operator cannot be held financially responsible for the breakdown of a machine in the case where it is established that the machine broke down due to a defect in its manufacture at a machine-tool plant.

2.1 DEFINITIONS OF DIRECT ACTUAL DAMAGES

An enterprise can suffer losses not only because its partners failed or because market conditions changed. Sometimes unforeseen costs arise due to the fault of employees, due to their conscious desire to cause harm or simply a negligent attitude towards fulfilling their official duties. It is for this reason that equipment may fail, and materials may deteriorate and lose qualities, without which they cannot be used for production. The company can cover the resulting losses at its own expense. However, the organization has the right to demand that these expenses be compensated by the employee, who is financially responsible for the safety of the property.

One of the important means of protecting various forms of property is the employee’s financial liability for damage caused to the enterprise in the performance of work duties. The employee’s financial liability consists of his obligation to compensate for damage caused to the employer. The legislation, establishing the employee’s obligation to compensate for damage caused to the employer, also provides guarantees for maintaining the employee’s salary. At the same time, it obliges the employer to create for the employee the conditions necessary to ensure the complete safety of the property entrusted to him and regulates certain organizational relations.

The employee compensates for damage depending on what kind of contract was concluded when hiring the employee (labor or civil law). First, let's look at the employer-employee relationship under an employment contract. These relations are regulated by the Labor Code of the Russian Federation. In particular, Chapter 39 of the Labor Code of the Russian Federation is devoted to the material liability of an employee.

The employee must compensate the employer for the so-called direct actual damage, that is, damage from loss of property or damage to it, as well as additional costs for its restoration or purchase of a new one. For example, direct actual damage may include shortages and damage to materials and other valuables, costs of repairing damaged property, sanctions imposed on the employer, etc. Please note: the employee is obliged to compensate both the damage that he caused directly to the employer, and the expenses of the organization if it has to compensate the damage to a third party.

The employer has the right to hold the employee financially liable, but is not obligated to do so. Therefore, taking into account all the accompanying circumstances, the organization may not fully or partially recover damages from the guilty employee.

In addition, the Labor Code provides a list of cases when an employee does not bear financial responsibility at all. For example, if the damage was caused by emergency circumstances (storm, flood, drought, etc.).

As for persons who work under civil contracts, in this case one must be guided by the Civil Code of the Russian Federation. Just as in labor legislation, Article 15 of the Civil Code of the Russian Federation stipulates that the employee is obliged to compensate for damage to the organization in cases where direct actual damage is caused. In the Civil Code of the Russian Federation it is called real. But in addition to this, the organization may require to cover those losses that are associated with lost profits, that is, with those incomes that the organization was unable to receive due to the erroneous actions of a person working under a civil contract.

In order to determine the amount of damage, you first need to determine the amount of damage that the company has suffered. Damage includes actual losses of the organization. They are considered based on the market value of the missing or damaged property. Moreover, the market price is considered to be the price that was in effect in the given area on the day when the damage was caused.

However, Article 246 of the Labor Code of the Russian Federation contains a small clause that the market value of property cannot be lower than its value according to accounting data (minus depreciation). Otherwise, the damage will have to be assessed based on accounting data.

The amount of damage is determined by a special commission. It is created by order of the head of the organization. It is the commission that determines the reason for the damage, and therefore how guilty the employee is of it.

Then the head of the organization, based on the conclusion of the commission, decides whether or not to withhold the amount of damage from the employee. If so, to what extent can he do this? The answer to this question depends on what financial responsibility is assigned to the employee.

2.2 VOLUNTARY COMPENSATION BY THE EMPLOYEE FOR DAMAGE CAUSED TO HIM

The procedure for collecting damages will depend on whether or not the employee agrees to voluntarily compensate for the loss.

If we are talking about limited financial liability, then in order to recover damages, an order from the head of the organization is sufficient. Moreover, in accordance with the Labor Code of the Russian Federation, the employer is not obliged to ask the employee whether he agrees to voluntarily pay off the damage or not. The amount of average monthly earnings will simply be withheld from his salary. However, the employee can protest such actions of the employer in court.

The manager must give an order to recover damages no later than one month from the day on which its amount was finally established. Otherwise, the employer will not be able to withhold the required amount from him without the employee’s consent. And in case of refusal, he will have to demand coverage of losses through the court.

It will also be necessary to go to court in the case where the employee does not want to voluntarily compensate for the damage, although he signed an agreement on full financial responsibility. If an employee voluntarily compensates for the losses caused to him, then, as in the case of limited liability, in order to recover damages from him, an order from the head of the organization will be sufficient.

So, if an employee decides to voluntarily compensate for damage, then he has the right to do this in different ways. Thus, an employee, with the consent of the employer, can transfer him property of equal value or repair damaged property. In addition, he can deposit the required amount into the cash register or into the current account of the enterprise. Or the amount of damage may be deducted from his salary.

However, Article 138 of the Labor Code of the Russian Federation states that if an employee has agreed to voluntarily compensate for damage, then more than 20 percent of his earnings cannot be withheld from him. If damage is recovered through the court, then under one writ of execution it is also impossible to recover more than 20 percent of wages, and under several writs of execution more than 50. In exceptional cases, when the damage was the result of criminal actions, up to 70 percent of wages can be withheld from the employee.

Also, Article 248 of the Labor Code of the Russian Federation stipulates that damage can be repaid in installments. To do this, the employee must provide the employer with a written undertaking that he will compensate for the damage. There you need to indicate specific payment terms. If an employee wrote such an obligation, and then quit and did not repay the entire debt, and also refuses to reimburse the balance, then the organization will have to go to court.

3 TYPES AND LIMITS OF MATERIAL LIABILITY

3.1 LIMITED AND FULL LIABILITY

There are two types of employee financial liability: limited and full. It is called limited because the amount of damages to be compensated is limited in relation to the employee’s earnings. Full liability is so called because in the cases specified by legislation the employee compensates for the full cost of damage without any limitation.

As a rule, the employee bears limited financial liability, compensating for damage but not more than his average monthly earnings, unless otherwise provided by the Code or other Federal Law.

Full financial liability of an employee can occur only in the following cases:

when the damage was caused by a crime established by a court verdict. The court, having established the fact of a crime, may release the guilty employee from punishment due to an act of amnesty or pardon, etc., but the employee will bear full responsibility;

when, according to the law, the ban category of workers (for example, cash collectors, communication workers, working with transfers, parcels, cashiers, etc.) is directly charged with full financial responsibility for damage caused to production during the performance of labor duties, regardless of whether it was concluded with the employee agreement on liability;

when the damage was caused not in the performance of work duties, regardless of what time, working or non-working (for example, an employee broke a machine while sharpening a part for his car, or the driver of a company car broke the car at the end of the working day while traveling to his mother-in-law’s dacha) ;

shortage of valuables entrusted to him on the basis of a special written agreement or received by him under a one-time document;

intentional causing of damage

causing damage while under the influence of alcohol, drugs or toxic substances.

causing damage as a result of an administrative violation, if established by the relevant government bodies

disclosure of information constituting a secret protected by law (official, commercial or other), in cases provided for by federal laws

Full financial liability can be established by an employment contract concluded with the head of the organization, deputy head, or chief accountant.

A written agreement on full financial responsibility - individual or collective (team) - is concluded with employees who have reached 18 years of age, directly servicing or using monetary, commodity valuables or other property specified in special lists. While the union list and the corresponding union agreement of 1977 are in force. Currently, such lists can also be established in collective agreements. The standard contract provides for certain responsibilities of the employer to create normal working conditions for the employee or team and provide them with conditions for storing valuables.

3.2 COLLECTIVE LIABILITY

Collective full financial liability is based on a written agreement on this between the employer and all members of the given team (team).

Team members who have entered into an agreement on full financial responsibility have certain additional rights - the right to remove a team member, including the foreman, the right to give or refuse consent when accepting new members to the team. All this is specified in the contract based on a standard contract.

The amount of indignation by the team of damages is distributed among its members in shares depending on their time worked (if, for example, a member of the team was sick or on vacation at that time), on the degree of guilt of each in proportion to their tariff rates.

The employer is obliged to establish the cause of the damage and its size, and demand a written explanation from the causer of the damage.

To be released from financial liability under the contract, the employee must prove the absence of his guilt. The same applies to a team member with brigade financial responsibility. In case of voluntary compensation for damage, the degree of guilt of each member of the team is determined by agreement between all members of the team and the employer, and in case of recovery of damage by the court, this degree of guilt of each person is determined by the court.

The amount of compensable damage caused by the fault of several employees is determined for each, taking into account the degree of guilt, type and limit of financial liability.

4 MATERIAL RESPONSIBILITY OF THE EMPLOYER

For the first time, legislation provides for material not only direct damage, but also damage caused to an employee in connection with the illegal deprivation of his opportunity to work, which led to or could lead to loss of earnings.

The employer's financial liability for harm caused by the unlawful and guilty behavior of the administration, in some cases without fault, to the employee, can be of the following types:

For harm caused to an employee by injury, occupational disease or other damage to health associated with the performance of work duties. The rules for compensation by the insured (employer) and the insurer (fund) for this damage are provided for by the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases.”

The basis for this liability of the employer is the harm caused by a work injury or other damage to health to the employee (and in the event of his death, to the family of the deceased). A work injury is an industrial injury, an occupational disease, or an injury that occurs on the employer's transport on the way to or from work.

Minor injuries and health problems for which the employee receives a temporary disability certificate are also considered work injuries. The Code obliges the employer to provide healthy and safe working conditions, prevent occupational injuries, introduce modern safety equipment, prevent the occurrence of occupational diseases of employees, ensuring sanitary and hygienic conditions for their work.

A work injury as damage to an employee’s health associated with the performance of his job duties can occur both on the territory of production and outside it (if staying there during working hours does not contradict the internal labor regulations).

The employer is obliged to compensate the employee for harm caused by a source of increased danger in full, unless he proves that the harm was caused as a result of force majeure or the employee’s intent, i.e. when liability is possible without his fault. Without fault, the employer - the owner of the aircraft - is liable to the crew members unless he proves the intent of the victim. In other cases, the employer may be released from compensation for harm if he proves that the harm was caused through no fault of his own. The employer will always be at fault if the work injury occurred due to his failure to provide healthy and safe working conditions. Evidence of his guilt can include both documents and testimony of witnesses (accident report, conclusion of a technical inspector).

Mixed liability is possible with mixed fault, when the employee who grossly violated labor safety instructions is also to blame. In case of mixed fault, most of the blame (up to 70%) is assigned to the employer, who compensates for damage through the Mandatory Social Insurance Fund for Industrial Accidents. But mixed liability does not apply to additional types of compensation for harm and lump sum benefits, as well as in the event of the death of the breadwinner. The following types of compensation for damage to an employee in connection with damage to his health are possible:

compensation for lost earnings depending on the degree of loss of professional ability to work;

compensation for additional expenses due to work injury

one-time benefit in connection with a work injury;

compensation for moral damage.

With the adoption of the Federal Law “On compulsory social insurance against accidents at work and occupational diseases” on July 24, 1998. These types of compensation for damage to an employee, except for moral ones, are made by the Social Insurance Fund, to which employers make insurance contributions for employees. But in accordance with this Law, the employer compensates for moral damage from its own funds.

Moral damage is the physical and moral suffering (Article 151 of the Civil Code of the Russian Federation) of the victim of an accident. If the employer does not satisfy the employee’s request for compensation for moral damage, the employee can go to court, which determines the amount of compensation for moral damage.

For harm resulting from non-receipt of earnings in all cases of illegal deprivation of the opportunity to work, i.e. violation of the right to work (illegal refusal to hire, illegal transfer or dismissal, illegal removal from work or defamatory illegal entries made in the work book, as well as other cases provided for by federal laws).

The employer’s obligation to compensate for material damage caused to an employee by illegal deprivation of the opportunity to work is implemented in the following forms: the employer, having admitted his guilt in the employee’s forced absence and unlawful transfer, compensates the employee for the damage caused without the latter contacting the labor dispute resolution authorities or the state legal labor inspector; The employer’s guilt has been recognized by the labor dispute resolution body or the state legal labor inspector, and he is obliged to compensate the employee for any material damage incurred.

Dismissal is considered illegal when the employer has not followed the dismissal procedure provided for by current legislation, there are no grounds for dismissal, and the employee is not included in the circle of persons dismissed on this basis.

A transfer to another job is considered illegal when: an employee is transferred to another job without his written consent, etc.

The employer compensates the employee for material damage in the amount of the employee's average earnings for the entire period of forced absence or the difference in earnings for the entire period of performing lower-paid work. When compensation of average earnings in favor of an employee reinstated in his previous job, or if his dismissal is recognized as incorrect, the severance pay paid to him is subject to credit. Wages for work in another organization are also subject to credit if he was not working there on the day of dismissal, as well as temporary disability benefits paid to the plaintiff within the period of paid absence.

For damage caused to the employee’s personal property.

For the first time, labor legislation establishes a legal remedy that ensures the protection of the interests of an employee in the event of damage to his property. Damage to property can be caused by an employee of an organization in the performance of labor (official, official) duties, if at the same time he acted or should have acted on the instructions of the employer and under his control over the safe conduct of work. When determining the amount of damage, market prices in force in the given area are used. The employee submits an application for this compensation to the employer, who is obliged to consider it and make a decision within 10 days from the date of its receipt. If the employee disagrees with this decision or if the employer does not respond within the prescribed period, the employee has the right to file a claim in court.

For delay in payment of accrued wages.

If the established deadline for payment of wages is violated, the employer is obliged to pay it with interest (monetary compensation) in the amount of not less than 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at that time from amounts unpaid on time for each day of delay starting from the next day after the established deadline payments up to and including the day of actual settlement. The specific amount of monetary compensation paid to an employee is determined by a collective agreement or employment contract.

Article 145.1 of the Criminal Code of the Russian Federation establishes the liability of the head of an enterprise, institution or organization, regardless of the form of ownership, for non-payment of wages for more than two months, committed out of selfish or personal interest. The guilty leader is punishable by a fine in the amount of 100 to 200 times the minimum wage, or in the amount of the wages or other income of the convicted person for a period of one to two months, or by deprivation of the right to hold certain positions or engage in certain activities for a term of up to 5 years, or by imprisonment. for a period of up to two years.

5 PROCEDURE FOR COMPENSATION OF DAMAGES BY AN EMPLOYEE

The employee who caused the damage may voluntarily compensate it in full or in part, may, with the consent of the administration, transfer equivalent property to compensate for the damage or correct the damage. By agreement of the parties, compensation for damage is possible in installments according to a written obligation of the employee. If compensation for damage does not exceed the average monthly earnings of the employee, then the deduction is made by order of the administration, and from the head of the enterprise, institution, organization and their deputies - by order of the superior head of the organization. This order must be made no later than one month from the date of final determination by the employer of the amount of damage. In other cases and when the employee does not agree to voluntarily compensate for the damage, its collection is carried out through the court. If the employee does not agree with the production deduction and its amount, then he can challenge the order in the labor dispute commission. Regardless of the type and limit of liability, if the withholding procedure is violated, the labor dispute commission makes a decision on the return of illegally withheld amounts. In other cases, the employer files a claim in court. When considering a dispute about the financial responsibility of an employee, the court may take into account the degree of his guilt, specific circumstances and his financial situation and reduce the amount of damage subject to compensation, but only if the damage was not caused by a selfish crime, such as theft. The court has the right to approve a settlement agreement to reduce the amount of damage to be recovered.

Termination of an employment relationship after causing harm does not entail the release of a party to an employment contract from liability under labor law.

The interests of the employer and the employee he hires do not always coincide, so a clash of these interests is possible at any stage of the existence of labor relations. This, in turn, leads to conflicts.

Currently, two negative trends have emerged in the field of labor relations: an increase in violations of the labor rights of workers (illegal dismissals, non-payment of wages, etc.) and a weakening of their judicial protection. The number of labor cases in the courts has increased significantly. New, very complex cases have appeared: on the recovery of moral damage caused to an employee by illegal dismissal, transfer to another job, non-payment of payments and benefits guaranteed by law, refusal to conclude an employment contract, and others.

Today, Russian society is gradually coming to understand law as a means of achieving agreement and compromise. We are witnessing that participants in labor relations are beginning to gradually turn towards the negotiation process. The state, with the help of law, creates a mechanism aimed at mutually taking into account the interests of the parties involved in labor relations. However, the role of law cannot be overestimated, since by itself it is not able to solve political and economic problems. Therefore, it is extremely important to have rules in the legal system that guarantee a mechanism for dealing with conflicts, their fair resolution and the implementation of decisions made.

LITERATURE