Agreement on material liability template
An employee's liability for a shortfall in entrusted cash, goods or stock, individual or joint, under the Slovak Labour Code
This document rests on a fixed pattern prepared by Paragrafo; it is not a law firm template. Its wording is not written by AI, only the details from the form are filled in. For a non-standard situation we recommend a solicitor.
Law in force as at
Dohoda o hmotnej zodpovednosti
- I. Zmluvné strany
- II. Predmet dohody a rozsah zodpovednosti
- III. Pracovné podmienky a inventarizácia
- IV. Odstúpenie a zánik dohody
- V. Uplatnenie náhrady schodku
- VI. Záverečné ustanovenia
Under an agreement on material liability the employee takes on liability for entrusted cash, vouchers, goods, stock or other values intended for circulation or turnover that they must account for. They are then liable for any shortfall without the employer having to prove the employee's fault.
The employee is released from liability if they prove the shortfall arose without their fault. If they are liable, they compensate it in full; the cap of four times average monthly earnings that otherwise applies to damage caused by negligence does not apply here.
The agreement must be in writing, otherwise it is invalid, and it can be concluded at the earliest on the day the employee turns 18.
Who needs this document
- A shop where a sales assistant or cashier handles cash in the till and goods
- A warehouse where a storekeeper receives and issues goods and stock
- A café or restaurant where waiters account for the takings
- A business where several employees share a till or a store and are to be jointly liable for a shortfall
What the document must contain
- Precise identification of the employer and the employee, including the employee's date of birth
- Which values the employee takes on and at which workplace
- Whether there is joint material liability with other employees
- Written form and the signatures of both parties
Legal basis
Zákonník práce (Labour Code)
Governs the agreement on material liability, joint material liability, withdrawal from and termination of the agreement, stocktaking, the amount of compensation for a shortfall, shares under joint liability and how the employer claims compensation.
Most common mistakes
An oral agreement
An agreement on material liability must be concluded in writing, otherwise it is invalid. Without a valid agreement, the employer must prove the employee's fault for a shortfall and compensation for damage caused by negligence is capped at four times average monthly earnings, except for damage caused under the influence of alcohol, narcotics or psychotropic substances.
An agreement with an employee under 18
An employee may conclude an agreement on material liability at the earliest on the day they turn 18.
No stocktaking
Stocktaking must be carried out when the agreement is concluded, when it ends, when the employee is moved to other work or another workplace, when they are transferred and when the employment ends. With joint material liability also when the agreements are concluded with all jointly liable employees, when the head or their deputy changes, when one of the employees withdraws from the agreement and at the request of any of them when the team changes.
An agreement covering tools and protective equipment
The agreement covers values intended for circulation or turnover that the employee accounts for. For the loss of tools, personal protective equipment and similar items the employee is liable separately if the employer entrusted them on the basis of a written confirmation. Do not conclude an agreement on material liability for such items.
Compensation notified late or a payment arrangement not in writing
The employer sets the compensation, discusses it with the employee and notifies them of it no later than one month from the day it was established that damage occurred and that the employee is liable for it. If the employee acknowledges the obligation and they agree on how to pay, the agreement must be in writing, otherwise it is invalid. No separate written agreement is needed if the shortfall has already been paid.
A temporary worker on an agreement
The template is meant for an employee in an employment relationship. For agreements on work performed outside an employment relationship, the Labour Code lists the provisions that apply to them, and the part on damages, which includes material liability, is not among them. Do not use the template for such a worker without consulting a lawyer.
Frequently asked questions
Can the employee withdraw from the agreement?
Yes, if they are being moved to other work, assigned to another workplace or transferred, or if the employer does not remedy shortcomings in working conditions that prevent proper handling of the entrusted values within one month of the employee's written notice. With joint material liability also when another employee is assigned to the workplace or another head or deputy is appointed. The employee must notify the employer of withdrawal in writing.
When does the agreement end?
On the day the employment ends or on the day of withdrawal from the agreement.
How much must the employee pay for a shortfall?
An employee who is liable for a shortfall compensates it in full. If the employer also caused it by breaching its duties, the employee pays only a proportionate part according to the degree of their fault. Under joint material liability the shortfall is divided into the shares described in the next answer.
How is a shortfall divided under joint liability?
Shares are set according to the ratio of the employees' average earnings, and the earnings of the head and their deputy count double. Other employees' shares may not exceed their average monthly earnings; if those shares do not cover the whole shortfall, the head and deputy pay the rest according to the ratio of their average earnings. If one of the jointly liable employees is found to have caused the shortfall or part of it, they pay it according to the degree of their fault, and all jointly liable employees pay the rest in shares according to their earnings.
Can the employee be released from liability?
Yes, wholly or partly, if they prove the shortfall arose wholly or partly without their fault. As a general rule, the employee is also not liable for damage resulting from business risk.
Agreement on material liability for your business
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