(1) An employee is required to compensate material damage caused to the employer, unless other is provided by this law or other regulatory enactments.

(2) Upon establishing the material responsibility, the damage subject to compensation does not include the profit lost by the employer as a result of an act committed by the employee.

(3) In cases when the material damage upon the employer is caused as a result of committing by the employee an act containing elements of a crime, responsibility shall be established in accordance with the Criminal Law.