Theoretical and Legal Foundations Material Responsibility of Employer

Problem. Priority direction of development of modern national labour legislation is its approaching to the European social standards. Economic, technological, organizational and social transformations exacerbate the necessity of development of conceptual principles of reformation of current legislation. At this stage the Institute of material responsibility requires not only improvement or clarification, and study and analysis of its components with taking into account of realities of present time for development new conceptual approaches to understanding and regulation. Analysis of recent research. Works such labor scientists as: M. I. Bar, O. T. Barabash, E. S. Belinsky, V. S. Venediktov, M. I. Danchenko, I. V. Zoob, D. O. Karpenko, E. O. Klenova, R. Z. Livshits, V. G. Malov, A. R. Matsyuk, V. I. Nikitinskiy, S. M. Prylypko, V. I. Prokopenko, A. I. Protsevskiy, A. V. Pyatakov, V. G. Rotan, Z. K. Symorot, V. M. Smirnov, P. R. Stavyskyy, M. P. Stadnyk, L. O. Syrovatska, G. I. Chanyshev devoted to the question of material responsibility. Target of research is research of general theoretic categories of property accountability, that exist in the doctrine of labor right that takes on the special significance in the process of reformation of current labor legislation. The main material. Legal category employer requires study and analysis, since a proper understanding of its content and exact use will help avoid contradictions in the law enforcement process and significantly facilitate it. The best option for legislators for compliance terminological unity is application of concept ?employer? without pointing of substantial signs of this category, but a detailed list of subjects that can be them. This list should be maintained in the new Labor Code of Ukraine, which will allow to avoid many inconveniences that arise up because of rapid transformation of society. Conclusions. Indisputable is circumstance that employee economically weaker part of labor legal relationships; cause means of production and instruments of labor are property of employer. But because of an initial legislative unsettled of legal status of employer in relations that is folded at the compensation of material harm, in our view, interests of employer are not taken into account and pressed by new additions aimed at defense of worker to the current legislation.