A guide to handing equipment to employees: what the proces-verbal must contain, how to establish liability, what the Codul Muncii says about charging losses and how to handle returns.
Translated from Romanian. This article covers Romanian labour and tax law; the Romanian version is canonical and is updated first.
Laptops, phones, tools, protective equipment, company cars — as a business grows, the value of the assets held by employees becomes significant. And when someone leaves and “no longer knows” where the laptop is, the only thing that counts is what you signed at handover. Here is how to do it properly.
Without a signed document, you cannot prove that the asset was handed over, in what condition and with which accessories. In practice:
The proces-verbal de predare-primire (the handover-and-receipt record) is the document that ties an asset to a person, on a date, in a described condition.
1. Identification of the parties
2. The date and place of the handover.
3. Description of the asset — as precise as possible
A generic description (“a laptop”) is exactly what makes the document useless in a dispute. The serial number is the element that individualises the asset.
4. The purpose and conditions of use
5. The return clause
6. The signatures of both parties and, ideally, the registration number of the document.
This is where many employers get it wrong. The Codul Muncii prohibits direct deductions from salary for damage, without a basis. The employer cannot simply subtract the value of the laptop from the final salary.
The correct regime is that of răspundere patrimonială (the employee’s liability for damage): the employee is liable for the material damage caused through their fault and in connection with their work. A deduction from salary can be made only if the debt is due, certain in amount and enforceable (scadentă, lichidă și exigibilă), established by a final court judgment or, in certain conditions, on the basis of the employee’s agreement (a statement of findings/an undertaking to pay assumed by the employee).
In practice:
That is why it matters that the record describes the initial condition: without it, you cannot show that the damage goes beyond normal wear and tear.
Note an important distinction. Personal protective equipment (EIP — echipament individual de protecție) required by SSM (occupational health and safety) legislation is provided free of charge by the employer and cannot be charged to the employee as if it were an ordinary asset. The cost of EIP falls entirely on the employer.
EIP is recorded separately, with its own issue record, linked to the risk assessment for the post.
When the contract ends, a proces-verbal de restituire (a return record) is drawn up, which:
The final settlement note (nota de lichidare) issued on departure should reflect that position — which is why the per-employee inventory has to be up to date before the last day, not discovered afterwards.
Is the handover-and-receipt record mandatory? There is no express general obligation, but without it you cannot prove the handover, the condition of the asset or liability. In practice, it is indispensable for protecting the company and for the accounting records of its assets.
Can I deduct the value of a lost laptop from salary? Not unilaterally. A deduction requires a debt that is due, certain in amount and enforceable — established by a court or assumed through the employee’s written agreement. Deductions are also capped by law.
What happens with normal wear and tear? It is not charged. That is why the record must describe the condition at handover, so that wear can be distinguished from damage through fault.
Can protective equipment be charged to the employee? No. Personal protective equipment required by SSM legislation is provided free of charge, at the employer’s expense.
What do I do if the employee does not return the asset on leaving? You record the position in the return record and follow the legal route for recovery. A unilateral deduction from the final entitlements is not permitted without a basis.
See also the documents issued when a contract ends and the employee personnel file.
The assets module in Workly keeps a register of equipment — laptops, phones, tools, protective equipment — organised by category and location, with serial/inventory number and value. Each asset can be assigned to an employee, with a full history: who had it, from what date to what date, in what condition it was handed over and returned.
In practice, the question “who has the laptop with serial number X?” is answered in two seconds, and at offboarding the list of assets to be returned is generated automatically from the active assignments — you do not discover after someone has left that something is missing. The handover documents sit in the employee’s digital file, alongside the contract and the job description, and equipment with deadlines (periodic checks, EIP expiry) can be tracked with alerts.
Informational article, accurate at the date of publication. Not legal advice. The rules on liability for damage and on deductions from salary are strict — always check the framework in force (Codul Muncii) or consult a specialist before charging a loss to an employee.
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