Financial liability is one of the most important categories of relations between an employer and an employee, and the Labor Code of the Russian Federation enshrines the concept of both the material liability of the employer and the employee. If the enterprise has correctly organized the procedure for assigning material liability and its compliance with the norms of labor legislation, then this will help protect yourself from possible negative situations. During the business activities of an enterprise, employees may allow theft of valuables due to intentional intent or negligence, and a breakdown of equipment involved in the production process may occur, as a result of which the enterprise may suffer losses due to equipment downtime and delays in production .