employee from 01.01.1920 to 01.01.2025
St Petersburg, St. Petersburg, Russian Federation
employee
St Petersburg, St. Petersburg, Russian Federation
UDC 349.233
Introduction. The article discusses the problem of damage compensation caused to the bodies, organisations and units of the Ministry of Internal Affairs of Russia due to overpayments of monetary allowance and salaries. The violations related to overpayments to the personnel of the Ministry of Internal Affairs of Russia and revealed by the audit units officers, are among the most significant and persistent in the total amount of discovered violations. The issue of compensation for the damage caused by these violations remains problematic. The solution of this issue is related to the development of a procedure for compensating damage caused to the bodies, organisations, and units of the Ministry of Internal Affairs of Russia in the event of overpayments of monetary allowances and salaries, based on the current regulatory-legal framework and existing practice. Methods. The following methods were used in the study: analysis of the regulatory-legal framework governing the compensation of damage caused to the bodies, organisations, and units of the Ministry of Internal Affairs of Russia due to overpayments of monetary allowance and salaries; analysis of judicial practice on the damage compensation caused by overpayments of monetary allowances and salaries; interviewing of employees of financial-economic, legal, and audit units; results’ analysis of the activities of the Audit Department of the Ministry of Internal Affairs of the Russia; inductive and deductive methods – logical methods of generalising data obtained through empirical research. Results. The article provides a scientific classification of the compensation forms for damage caused to the bodies, organisations, and units of the Ministry of Internal Affairs of Russia in the case of overpayments to personnel revealed during audit activities. The article also presents a procedure for compensating for damage caused to the bodies, organisations, and units of the Ministry of Internal Affairs of Russia in the case of overpayments to personnel in the form of salaries and monetary allowance, based on the current regulatory legal framework and current judicial practice.
damage, compensation, overpayments, monetary allowance, salary
1. Bykovskaya, Yulia. V. 2015. “Oplata truda sotrudnikov organov vnutrennih del: ee rol' v obespechenii ekonomicheskoj bezopasnosti, neobhodimost' i metody sovershenstvovaniya” [“Remuneration of Employees of Internal Affairs Bodies: Its Role in Ensuring Economic Security, Necessity, and Methods of Improvement”] (In Russ.). Nacionalnye interesy: prioritety i bezopasnost [National Interests: Priorities and Security] 329, vol. 44, no. 11 (December): 12–27.
2. Garibyan, Piruza A. 2019. “Oplata truda sotrudnika organov vnutrennih del Rossijskoj Federacii” [“Remuneration of Employees of the Internal Affairs Bodies of the Russian Federation”] (In Russ.). In: Gulyaev G. Yu. (ed.) World Science: Problems and Innovations. Penza : Nauka i Prosveshcheniye. P. 223–225.
3. Grachev, Aleksandr V., and Svetlana Yu. Kovtunova. 2014. “Analiz urovnya oplaty truda sotrudnikov organov vnutrennih del do i posle reformy (po dannym GU MVD Rossii po g. Sankt-Peterburgu i Leningradskoj oblasti)” [“Analysis of the level of remuneration of employees of internal affairs bodies before and after the reform (according to the data of the Main Directorate of the Ministry of Internal Affairs of Russia for St. Petersburg and the Leningrad Region)”] (In Russ.). Vestnik Ufimskogo yuridicheskogo instituta MVD Rossii [Bulletin of the Ufa Law Institute of the Ministry of Internal Affairs of Russia] 63, no. 1 (March):65–73.
4. Ivanov, Vladimir Y., and Viktor M. Koryakin. 2022. “Izlishniye vyplaty denezhnogo dovol'stviya, proizvedennyye voyennosluzhashchim v otsutstviye nedobrosovestnosti s ikh storony, ne dolzhny kvalifitsirovat'sya v kachestve neosnovatel'nogo obogashcheniya” [“Excessive payments of monetary allowances made military personnel, in the absence of dishonesty on their part, should not qualify as unjustified enrichment”] (In Russ.). Voennoe pravo [Military Law] 73, no. 3 (June):102–15.
5. Karsetskaya, Elena V. 2021. “Uderzhaniya s rabotnika pri pereplate: schetnaya oshibka i neotrabotannye dni otpuska” [“Withdrawals from an Employee in the Case of Overpayment: A Calculation Error and Unused Days of Vacation”] (In Russ.). Nalogovaya politika i praktika [Tax Policy and Practice] 220, no. 4 (April):44–9.
6. Karsetskaya, Elena V. 2023. “Schetnaya oshibka: kogda mozhno uderzhat' izlishnyuyu vyplatu” [“Calculation Error: When Can an Excessive Payment Be Withheld”] (In Russ.). Nalogovaya politika i praktika [Tax Policy and Practice] 244, no. 4 (April):73–7.
7. Malakhanov, Aleksandr V., and Stanislav S. Kharitonov. 2021. “Vzyskanie s voennosluzhashchih denezhnyh sredstv (po materialam sudebnoj praktiki)” [“Recovery of funds from military personnel (based on court practice)”] (In Russ.). Voennoe pravo [Military Law] 70, no. 6 (December):150–56.
8. Morozova, V. R. 2012. “Algoritm yuridicheskih procedur pri uderzhanii s rabotnika pereplat” [“Algorithm of Legal Procedures for Withholding Overpayments from Employees”] (In Russ.). Novaya apteka [New Pharmacy], no. 12-2 (December):83–8.
9. Milishnikova, A. A. 2018. “Teoretiko-pravovye osnovy oplaty truda sotrudnikov organov vnutrennih del” [“Theoretic and legal foundations of remuneration of employees of internal affairs bodies”] In: Nizhnik N. S. (ed.) Rossiyskaya politsiya: tri veka sluzheniya Otechestvu [Russian police: three centuries of service to the Fatherland]. (In Russ.). Sankt- Peterburg : Sankt-Peterburgskiy universitet MVD Rossii. P. 338–40.
10. Simonova, Lyudmila Y. 2019. “Sredstva: izlishne vyplachennye, uderzhannye, skorrektirovannye” [“Funds: overpaid, withheld, adjusted”] (In Russ.). Byudjetnyh uchet [Budget accounting] 172, no. 4 (March): 26–31.
11. Pershina, Elena V. [at al.]. 2016. “Uderzhaniya iz zarabotnoj platy rabotnika: slozhnye voprosy” [“Withdrawals from an employee's salary: difficult issues”] (In Russ.). Buhgalterskii uchet v byudjetnyh I nekommercheskih organizaciyah [Accounting in budgetary and non-profit organizations] 401, no. 17 (September):33–44.
12. Yuzvak, M. V. 2017. “Vozvrat pereplaty: kakuyu rol' igrayut akty Konstitucionnogo Suda RF?” [“Return of overpayment: what role do the acts of the Constitutional Court of the Russian Federation play?”] In: Pepelya S. G. (ed.) Tax Law in the Decisions of the Constitutional Court of the Russian Federation in 2015 (In Russ.). Moskva : Norma. P. 253–8.
