In the course of the study, it was found that material responsibility is an unavoidable responsibility in labor relations. According to the rules of civil liability, the employee is not responsible for unforeseen damage, but only for the amount of damage that was foreseen or could have been foreseen at the time of the conclusion of the employment contract. However, if the employee is responsible only for material damage caused to the employer, then the latter is responsible for both material damage and moral damage to the former.