On the Financial Liability of Employees  

As a result of supervisory activities, the district prosecutor's office has repeatedly identified violations of legislative requirements when holding employees financially liable.

In this regard, I remind you that the financial liability of an employee is a type of legal liability that entails the employee's obligation to compensate the employer for damages in cases, procedures, and amounts established by law. Thus, only an employee whose unlawful culpable action (or inaction) caused damage while performing their labor duties can be held financially liable for damages caused to the organization.

It does not matter whether this employee is in an employment relationship with the organization to which they caused damage at the time of compensation for such damage or not.

Holding an employee financially liable in the form of compensation for damage caused by their unlawful conduct does not depend on whether this employee is held disciplinary, administratively, or criminally liable for the action or inaction that caused the damage.

At the same time, an employee may be held financially liable if the following conditions are simultaneously met:

- damage caused to the employer during the performance of labor duties;

- unlawfulness of the employee's conduct (action or inaction);

- a direct causal link between the employee's unlawful conduct and the damage incurred by the employer;

- the employee's fault in causing the damage.

It should also be noted that the employer is responsible for proving the existence of the conditions for the employee's financial liability (i.e., damage, unlawfulness of the employee's act, and the causal link between them).