Calculation of child support c. How to calculate alimony, storage, registration, transfer of alimony

After a spouse leaves the family, the burden falls on him. Their size is calculated differently depending on different conditions.

It is necessary to understand that the article describes the most basic situations and does not take into account a number of technical issues. To solve your particular problem, get legal advice on housing issues by calling the hotlines:

Call right now and solve your questions - it's fast and free!

Procedure for calculating the amount of alimony

The amount of alimony and the procedure for paying it may vary. This mainly depends on the conditions under which the funds are paid:

• Based on the compiled .

The minimum amount of alimony is limited and amounts to:

The maximum amount of payments established by agreement of the parties is not limited.

Also allowed other calculation methods amount and procedure of payments:

1. Transfer of funds in the form of a fixed amount of money.
2. One-time transfer of a large amount.
3. Providing real estate into the ownership of the recipient.

How to change the amount of alimony?

The amount is subject to change towards promotions/. This can happen by agreement of the parties on the basis of a new agreement, which is certified by a notary. The new amount of alimony payments cannot be less than that established Art. 81 IC RF.

Changing size in court initiated:

• the recipient of payments when expenses for the child have increased (paid education, need for treatment);
• payer if difficult financial conditions do not allow paying maintenance in the same amount.

Reducing the amount of alimony possible with:

• the payer has other children or dependents who also need maintenance;
• disability of 1st, 2nd groups for the person paying alimony;
• whether the child has income or property that provides income;
• if the child for whom the funds are paid is supported in a boarding school.

As arguments for reducing the payment not accepted:

1. Security of the parent remaining with the child.
2. The child has property that does not generate income.
3. Availability of children's pensions.

Claim for size reduction payments (you can view and download here:) are submitted to the magistrate’s court at the recipient’s place of residence. The following documents are also collected:

• agreement or court decision according to which maintenance was paid;
• evidence in favor of reducing (increasing) the amount of payments;
• a receipt for payment of the state duty, the amount of which is calculated as a percentage relative to the amount of the change in payment.

When considering a claim, the court may:

1. Reduce the amount, taking into account the child’s income or the financial situation of the payer.
2. Replace payments in a fixed amount with equity ones or vice versa.
3. Release from the obligation to pay alimony.

Reasons for release from alimony obligations the RF IC calls:

1. The age of majority of the child for whom the funds were withheld.
2. Restoring the legal capacity of a disabled person since childhood.
3. mother's new husband.
4. The commission of a crime by a child against a parent who pays funds for his maintenance.

Calculation of penalties for alimony

Alimony payments are monthly. In a situation of late payments, action begins accrual of penalties– the first warning sign about the need to fulfill your obligations.

Calculation of penalties alimony payments are carried out according to the scheme 0,5% from the amount of debt for each day of delay. Debt can be calculated using the formula:

Debt per month * number of days overdue * 0.5%

By debt, the law means delay in payments for a period of 2 months, which has no good reason.

Example for calculating alimony payments

Ivan and Olga divorce, leaving the woman with her 5-year-old son. Amount of alimony per child in 2018 should be at least 25% from earnings. Ivan has a high salary, but part of it is unofficial. Therefore, the spouses fail to reach a mutual agreement.

Olga files a lawsuit and proves that her husband has an additional stable income in the form of a gray salary. Taking into account the boy’s education in a paid sports school and the mother’s unemployment due to caring for her son until the age of 14, the court makes a decision to collect maintenance in the form of a quarter of the official earnings and an additional amount 50% from the subsistence level.

Ivan’s official income in 2018 is 27,800 rubles. 25% is calculated from the amount of earnings after deducting personal income tax. Size is 6046, 50 rubles.

The cost of living per child in Moscow, where the boy and mother live, is 13,441 rubles. The amount of alimony in the fixed part will be equal to 6720.5 rubles. The total amount of payments will be 12767 rubles.

Conclusion

1. The amount of alimony is calculated based on information about the payer’s earnings, family and financial status and can be established during an agreement or in court.
2. The minimum amounts are calculated as shares of earnings and are prescribed in the Family Code. Payments can also be assigned as a lump sum.
3. Changes in size may be subject to agreement between the parents or accepted by the court. When the payment is reduced, the interests of the child should not suffer or be infringed.
4. The amount of the penalty for alimony takes into account each day of delay plus half a percent of the amount owed to the amount of the debt.

The most popular question and the answer to it regarding the amount and calculation of alimony

Question: Divorced from his second wife, alimony of ¼ of his salary was assigned for the child. I also have a first family and pay 25% for the eldest. It turns out that now half of the earnings are withheld. Is this legal?

Answer: When paying alimony for two children, according to the Family Code, one-third of earnings are withheld. It does not matter that children are from different mothers and are raised in different families. You need to file claims in the courts at the places of residence of your ex-wives with a request to reduce alimony payments due to their payment to two children. After the court's decision, a new writ of execution will be drawn up, according to which payments may be reduced.

You can also draw up agreements with your wives, setting out payment terms that are comfortable for everyone. In any case, according to the law, the amount of child support for two children must be at least a third of the income, unless there are good reasons for reducing this amount.

One of the difficult aspects of divorce is determining the amount of alimony for minor children. The amount or percentage for calculating alimony can be established not only by the court, but also by the former spouses themselves by agreement. To correctly calculate alimony in 2016, it is better to use our calculator. Read the instructions for using the calculator and examples of calculations.

1. Fill in the fields with the necessary data:

• indicate the number of common minor children (children adopted by a spouse are also considered;
• indicate the salary of the second parent in rubles without kopecks;
• we indicate whether it is necessary to deduct personal income tax from the calculated amount (as a general rule, the amount of alimony is calculated from the amount remaining after withholding personal income tax);
• We indicate the amount of other income of the second parent in rubles without kopecks.

If you do not know from what income, in addition to wages, child support is calculated, we recommend clicking the “More details” link.

1. We get the result:

1. Editing amounts:

If you want to change the data for the calculation, for ease of editing you can use the “Clear” button, with one click you will delete all previously entered values ​​from the calculator.

Example of calculating child support for 2 children:

You and your ex-husband have two minor children, your ex-husband’s salary is 30,000 rubles a month, and there is no other income.

Enter the data and indicate “yes” in the “Deduct personal income tax” column.

The result of calculating alimony for 2 children: 8,700 rubles.

If you know that 30,000 rubles is the net income of the second parent, minus all taxes, indicate “no” in the “Deduct personal income tax” column.

The result of calculating alimony for 2 children: 10,000 rubles.

An example of calculating alimony for a non-working person in 2016:

You and your ex-husband have one minor child. The husband does not work, receives unemployment benefits of 5,000 rubles per month, there is no information about other income. In the “Deduct personal income tax” column we indicate “no”, since unemployment benefits are not taxed.

The result of calculating alimony from a non-working debtor for one child: 1,250 rubles.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

According to current legislation, parents are required to support minor children. When a family breaks up, alimony is collected. Our article is about the nuances and details of the process.

Grounds for withholding alimony

Parents are required to support minor children. The order and form of maintenance is determined by the parents independently, clause 1 of Art. 80 of the Family Code of the Russian Federation. When a family breaks up, as a rule, there is a need to collect alimony. Parents can enter into an agreement on the maintenance of minor children. If it is not possible to reach an agreement voluntarily, then alimony is collected from the parents in court (Article 24 of the RF IC).

Regulatory documents

• The Family Code of the Russian Federation regulates the provisions on the collection of alimony.
• Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings” - it describes the procedure for collecting alimony.
• Decree of the Government of the Russian Federation of July 18, 1996 No. 841 “On the list of types of wages and other income from which alimony for minor children is withheld.”

Voluntary payment of alimony

In this case, the parent who receives alimony does not need to go to court; a statement from the alimony-paying employee, which sets out a request to withhold alimony, is sufficient. The application shall indicate:

Payment of alimony through the court

If there are no good intentions, the party with the child remains has the right to go to court. There she will receive one of the executive documents:

• writ of execution - issued on the basis of a court decision made after filing a statement of claim;
• court order - issued after filing an application for the collection of sums of money, based on the order, alimony is collected;
• notarized agreement - drawn up when the recipient of alimony and the alimony payer reach an agreement. For a document to have legal force, it must be certified by a notary.

A court order and a writ of execution have equal force; they differ only in the method and ease of receipt. It is not so difficult to obtain a court order: you need to write a statement and take it to the court. If the defendant agrees with the demands, the judge issues a court order.

If the defendant does not agree, he must challenge the order within 10 days from the date of receipt. For example, claims are made for children who are already adults but are unable to work, or if the debtor is obliged to pay alimony by court decision for other persons, or makes payments under other executive documents (Resolution of the Plenum of the Armed Forces of the Russian Federation dated December 26, 2017 No. 56 “On the application of legislation by courts when considering cases related to the collection of alimony") - in this case, the applicant, in order to receive a writ of execution, needs to file a statement of claim; in this case, the order is not issued.

The executive document must define:

• amount, conditions and procedure for payment of alimony;
• details for transferring the withheld amount to the recipient or his postal address for transferring the amount.

For a writ of execution to have legal force, it must contain mandatory details. The form of the form is approved by Decree of the Government of the Russian Federation dated July 31, 2008 No. 579.

What to do after receiving a writ of execution in court

The court issues a writ of execution to the claimant; the claimant can independently send the writ of execution to the organization where the alimony payer works. In this case, the organization receives the original document; along with the claim sheet, the alimony recipient must send an application indicating the bank account details or postal address.

If the alimony payer works at several enterprises, the alimony recipient must obtain from the court several copies of the writ of execution or court order, depending on the number of places of work.

The validity period of a writ of execution or court order is terminated if:

• the child has reached the age of majority (if alimony was not paid for the maintenance of the child, it is possible to recover amounts for the same period within three years, even after reaching 18 years of age);
• the child acquired full legal capacity before reaching adulthood;
• the child is adopted by other people;
• the recipient of alimony has died;
• the alimony payer has died or been declared incompetent.

If the alimony payer has a difficult life situation: a fire in the house, a robbery, a serious illness, then the amount of alimony can be reduced in court.

The agreement is terminated if:

• the agreement has expired;
• the recipient or payer of alimony has died;
• on other grounds provided for in the agreement. This does not necessarily mean that the child reaches 18 years of age; for example, if the child is studying at a university, payment of alimony is provided until completion of studies. This is specified in the agreement, and the accountant must suspend the withholding of child support in accordance with the agreement.

What should an employer do with a writ of execution?

Since the executive documents that we discussed above are equated to strict reporting documents, it is necessary to properly organize the recording and storage of these documents. First of all, the head of the organization needs to appoint an accounting employee by order who will be responsible for receiving, processing and storing executive documents.

The writ of execution must be transferred to the accounting department against signature and stored in safes, metal cabinets or special premises to ensure the safety of documents (clause 6.2 of the regulations on documents and document flow in accounting, approved by the USSR Ministry of Finance dated July 29, 1983 No. 105). Please note that an official guilty of losing a writ of execution or a court order handed over to him for execution may be subject to a fine of 2,500 rubles (Article 431 of the Code of Civil Procedure of the Russian Federation).

Documents that are received by the responsible employee against receipt must be registered in the journal of accounting and registration of executive documents (the organization can approve the form of the journal independently). Alimony is withheld only on the basis of the original writ of execution (Article 109 of the RF IC); if the original writ of execution or court order is lost, the court issues a duplicate.

If the executive document is late. Let’s say the employer received a writ of execution in August, after the start of the alimony collection period, which began in July. In this case, alimony is collected from income accrued after the date specified in the writ of execution. That is, it is necessary to withhold alimony for previous months.

If the writ of execution comes after the dismissal of the employee. In this case, the employer must return the writ of execution to the sender (recipient of alimony or bailiff) within three days. The alimony collector can independently send a writ of execution, and then the original will be sent to the organization, or contact a bailiff, in which case the bailiff begins the production process, issues a decree on the collection of alimony, which he sends to the organization, attaching a copy of the writ of execution. After this, the debtor’s new place of work should be reported, if it is known (clause 1 of Article 111 of the RF IC).

If the collection of alimony begins before the date of dismissal, then it is necessary to send a covering letter to the sender. If after the date of dismissal, a covering letter is not needed.

What to write in a cover letter?

• the employee’s income for the period from the date when it was necessary to begin withholding alimony (it must be indicated in the writ of execution) - to the date of dismissal;
• the amount of personal income tax withheld from him during this time.

Obligation to withhold alimony

When receiving a writ of execution to collect alimony from an employee, neither the manager’s order to withhold amounts from the alimony payer’s income nor his consent is required. That is, the executive document itself is a basis.

Criminal liability for failure to withhold alimony is in Art. 315 of the Criminal Code of the Russian Federation “Failure to comply with a court sentence, court decision or other judicial act.” Clause 2 - malicious failure by an employee of a state or municipal institution, commercial or other organization to comply with a court sentence, court decision or other judicial act that has entered into legal force, as well as obstruction of their execution.

Responsibility may vary, it is determined by the severity of the offense:

• a fine of up to 200,000 rubles or the amount of salary for a period of up to 18 months;
• deprivation of the right to hold a certain position or engage in certain activities for a period of up to 5 years;
• compulsory work for up to 480 hours;
• forced labor for up to 2 years;
• arrest for up to 6 months;
• imprisonment for up to 2 years.

Payments from which deductions should be made

This is the most difficult issue in calculating alimony. The list of such payments is specified in the Decree of the Government of the Russian Federation dated July 18, 1996 No. 841 “On the list of types of wages and other income from which alimony for minor children is deducted.”

The List includes all types of wages and any additional remuneration in cash and in kind, both at the main place of work and for part-time work. The list is closed. Remuneration includes wages, allowances and other payments to state and municipal employees, fees for employees of the media and art organizations, remuneration for teaching and medical workers, as well as other payments to wages established by the legislation of the constituent entity of the Russian Federation or applied by the employer. The next group of payments is allowances and additional payments. Another one is bonuses and rewards. You can see what they include in the List. Other benefits include, for example, compensation for the cost of food. Child support is withheld from such amounts.

Pay attention! Alimony is not withheld from sums of money paid in connection with the birth of a child, registration of marriage, death of relatives, as well as from compensation payments in connection with a business trip, transfer, reception or assignment to another locality, as well as wear and tear of an instrument belonging to the employee.

The Resolution lists a group of payments related to entrepreneurial activity, in particular, it is necessary to withhold alimony from the income of persons engaged in mining activities, income from entrepreneurial activities, and income from the lease of property. It is necessary to withhold alimony from dividends, as well as from payments on equity shares. The income from which alimony is withheld includes income from GPC agreements (for example, a contract), from the sale of copyright and related rights, as well as from the income of notaries and lawyers.

Payments from which deduction of alimony is prohibited

• compensation for harm to health, harm in connection with the death of the breadwinner;
• compensation for injuries and mutilations in the performance of work duties;
• compensation for therapeutic and preventive nutrition;
• compensation payments in connection with business trips;
• compensation payments in connection with transfer to another location;
• compensation payments due to wear and tear of tools owned by the employee.

Procedure for calculating and withholding alimony

If the amount of alimony is determined by agreement of the parties. The specified amount cannot be lower than the amount that could be obtained by collecting on minor children in court. Size can be determined:

• as a percentage - as a share of earnings or other income;
• in a fixed amount, payable periodically or simultaneously;
• by providing property, for example, the alimony payer decided to give away part of the apartment.

The agreement may determine other methods and procedures for paying alimony.

Indexation of the amount of alimony is also carried out in accordance with the agreement. If the indexation procedure is not provided for in the agreement, indexation is carried out in accordance with Art. 117 of the RF IC (Article 105 of the RF IC).

If the amount of alimony is established by a court decision. The amount of alimony is determined in shares. Child support for minor children is collected from parents monthly in the amount of:

• for one child 1/4 (25%);
• for two children 1/3 (33%);
• for three or more children, 1/2 (50%) of the earnings and (or) other income of the parents (clause 1 of Article 81 of the RF IC).

In court, when a claim to establish alimony obligations is being considered, the judge decides whether alimony can be reduced or increased in accordance with the financial situation of the parties. It is possible to withhold alimony in shares and in a fixed amount.

According to the court order, the amount of alimony is established only as a percentage of income. When the issue of the amount of a fixed sum is decided during the claim proceedings, the financial conditions in which the child was before the divorce are taken into account, and the judges try to maintain the same financial support. As a rule, a fixed amount is established in the case where the alimony payer has an irregular, variable income, receives income in kind or currency, or does not have a permanent place of work.

When determining the amount of alimony from natural income the accountant should focus on the market price of the property on the day of its transfer to the employee (subparagraph “d”, paragraph 54 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated March 17, 2004 No. 2).

Indexation of alimony

The legislation provides for indexation of alimony (in a fixed amount). Alimony established in a fixed amount is indexed in proportion to the increase in the cost of living (Article 117 of the RF IC, clause 5.2 of the Methodological recommendations on the procedure for fulfilling the requirements of executive documents on the collection of alimony).

Important! If the cost of living decreases, the “fixed amount” does not change.

Example. By court decision dated December 5, 2017, Ivanov A.A. alimony was awarded in a fixed amount - 14,000 rubles per month. The employee's ex-wife and child live in Moscow. The cost of living in Moscow for children at the time of the court decision was 13,300 rubles. The amount of alimony is a multiple of 1.053 (14,000 rubles / 13,300 rubles).

The living wage for children in Moscow in the second quarter of 2018 was 14,329 rubles (according to the resolution of the Moscow Government of September 19, 2018). This subsistence minimum was the maximum from the day the obligation to pay alimony was established. Let's index their size:

14,329 × 1.053 = 15,088.44 - the amount of monthly alimony in a fixed amount from the second quarter of 2018.

The living wage for children in Moscow is currently 13,747 rubles (according to the resolution of the Moscow Government of March 12, 2019). This is less than the amount established in the second quarter of 2018, so alimony is not indexed or reduced.

The next indexation of alimony will occur when the child's subsistence level exceeds 14,329 rubles.

Pay attention! If you do not know how to correctly index the amount of alimony, you can contact the bailiff service, in particular, the employee who sent the writ of execution and receive an official response. If the writ of execution was issued a long time ago and the amount of alimony is indicated in proportion to the minimum wage, then the claimant has the right to apply to the court to change the method and procedure for executing the writ of execution (Letter of the FSSP of the Russian Federation dated December 21, 2011 No. 12/01-31164-AP).

From what date should child support be withheld?

Alimony must be withheld from income accrued to the employee after the date indicated in the writ of execution. Alimony is withheld only when the debtor actually receives wages for that period. Therefore, even if the writ of execution arrives late, the withholding of alimony must be made from the period specified in the writ of execution.

Example. The organization received a writ of execution for the recovery of alimony for minor children in the amount of 1/3 from April 10, 2019. Wages for April amounted to 44,000, in April - 22 working days. Child support should be withheld from wages accrued for the period from April 10 to April 30, that is, for 15 working days:

44,000 rubles / 22 working days × 15 working days = 30,000 rubles.

Suppose that in May 2019, an employee was accrued a bonus for the 1st quarter (January-March) in the amount of 10,000 rubles, alimony should not be withheld from this amount, since the bonus was accrued for the period in which the employee had no obligation to pay alimony.

Let’s assume that in January 2020 a bonus for 2019 will be accrued in the amount of 25,000 rubles. Alimony must be withheld from the amount of the annual premium that falls on the period from April 10 to December 31, 2019. This period accounts for 182 working days, in 2019 - 246 working days. The amount of the annual premium from which alimony is deducted will be 18,495 rubles 94 kopecks (25,000 rubles / 246 work days × 182 work days).

Personal income tax and alimony

Collection of alimony is made after deduction of personal income tax from wages and other income (clause 4 of the List, clause 1 of Article 99 of Law No. 229-FZ).

If the employer provides the employee with a property or social deduction, that is, pays him wages without withholding personal income tax or withholds him in a smaller amount, then alimony must be calculated from the entire amount of the employee’s wages minus tax (if it is withheld). (Letter of Rostrud of the Russian Federation dated December 28, 2006 No. 2261-6-1).

If an employee applies to the tax authorities for a property deduction (to do this, he submits a declaration based on the results of the year 3-NDFL), the tax authorities check this declaration, provide a property deduction and return the excessively withheld personal income tax amounts to the employee’s current account.

It turns out that during the year personal income tax is withheld, income is reduced by the amount of personal income tax and alimony is withheld after personal income tax is withheld. The alimony payer must pay alimony from the amounts returned by the tax authorities on his own, because the tax office does not have the right to do so. The tax returned in connection with the receipt of the deduction is not listed in the list of income subject to alimony in Decree of the Government of the Russian Federation No. 841 of July 18, 1996. Judicial practice on this issue is also not in favor of alimony recipients (Appeal ruling in case No. 11a-14277/2015 dated November 17, 2015).

Several executive documents with different requirements

The law establishes restrictions on the withholding of alimony. When executing an executive document (several executive documents), no more than 50% of wages and other income may be withheld from a debtor-citizen (clauses 2 and 3 of Article 99 of Law No. 229-FZ). When we talk about writs of execution, we do not always mean payment of alimony. Executive documents may also relate to other situations. If an employee pays alimony under several writs of execution or court orders, the amount of deductions should not exceed 70%. Likewise, if the alimony payer has arrears in child support for minor children.

If the employee’s income is not enough, then the following requirements are satisfied first:

• about payment of alimony;
• with compensation for harm caused to health;
• with compensation for damage to persons who suffered damage as a result of the death of the breadwinner (subparagraph 1, paragraph 1, article 111 of Law No. 229-FZ).

Example. The employee’s salary for May 2019 is 30,000 rubles.

Personal income tax is withheld at a rate of 13%. The employee is provided with a standard deduction for two children in the amount of 2,800 rubles. The accounting department received two writs of execution for the employee:

- to pay child support for two minor children in the amount of 1/3 of earnings;
— for compensation for material damage due to an accident in the amount of 10,000 rubles.

The personal income tax amount is 3,536 rubles ((30,000 − 2,800) × 13%).
The amount of wages minus personal income tax is 26,464 rubles (30,000 − 3,536).

First of all, alimony for a minor child is withheld (up to 70% of the salary) in the amount of 8,821.33 rubles (26,464 × 1/3).

Secondly, compensation for material damage, provided that the total amount of deductions (including alimony) does not exceed 50% of earnings.

The maximum amount of deductions from an employee’s salary (50%) is 13,232 rubles. (RUB 26,464 × 50%). Consequently, the amount of deduction for compensation for material damage due to an accident will be 4,410.67 (13,232 rubles - 8,821.33 rubles). The debt for compensation for material damage, which will need to be recovered from the employee next month, will be 5,589.33 rubles (10,000 rubles - 4,410.67 rubles).

Debt on alimony

If the amount of alimony is set at a fixed amount, but it was not possible to collect it due to the withholding limit (70%), then the employee will be in arrears for alimony.

Example. The employee’s salary for May 2019 is 25,000 rubles. Personal income tax is withheld at a rate of 13%. The employee is provided with a standard deduction for three children in the amount of 5,800 rubles. The employee received two writs of execution for the payment of alimony for minor children.

- in the amount of 1/3 of earnings;
- in a fixed amount of 10,000 rubles.

The personal income tax amount is 2,496 rubles ((25,000 rubles − 5,800 rubles) × 13%).
The amount of wages minus personal income tax is 22,504 rubles (25,000 rubles - 2,496 rubles).
The amount of alimony for the first two children is 7,501.33 rubles. (22,504 rubles × 1/3), and for the third child - 10,000 rubles.
The total amount of deductions is 17,501.33 rubles. The maximum amount of deductions is RUB 15,752.8 (RUB 22,504 × 70%).

Alimony:

— for the first two children — 6,751.88 rubles (15,752.8 / 17,501.33 × 7,501.33)
- for the third child - 9,000.92 rubles (15,752.8 / 17,501.33 × 10,000)

Debt:

— for the first two children — 749.46 rubles. (7,501.33 − 6,751.88)
— for the third child — 999.08 (10,000 − 9,000.92)

We can present this data in the form of a table:

In the future, if it becomes possible to pay off the accumulated debt, you need to keep it in parts within 70% of income.

Is it necessary to withhold alimony from the advance payment?

This question arises quite often. According to the Labor Code of the Russian Federation, the employer is obliged to pay wages twice a month. Therefore, I would also like to withhold alimony from my salary for the first half of the month. However, this is not at all necessary: ​​Article 109 of the Family Code of the Russian Federation states that alimony is withheld on a monthly basis.

Another argument in favor of withholding alimony once a month: as a rule, organizations do not withhold personal income tax from wages for the first half of the month. The personal income tax amount is determined when calculating for the entire month, taking into account standard deductions. And to calculate alimony, you need to take into account the withheld personal income tax. Thus, the employer has every right to withhold alimony only at the end of the month and not pay alimony from the advance.

However, another problem arises. If you withhold the entire amount of alimony and tax from the second part of the salary, it may happen that the employee will have nothing left at all. This violates Art. 136 Labor Code of the Russian Federation. Moreover, the amount of the withholding may not cover the amount of alimony to be paid, which is also a violation of the law. This situation will arise, for example, if it is necessary to withhold 70% of the entire salary, and an advance is given to the employee in the amount of 50%.

To avoid this, calculate alimony payable based on the total amount of earnings for the month, and give the employee 50% of the salary after deductions in advance. Pay the remaining 50% at the end of the month. That is, withhold alimony from your salary twice.

If the child turns 18 years old

The difficulty is that nowhere in the regulatory documents is it defined how child support should be calculated in the month when the child turns 18 years old. Therefore, we will use common sense. Since alimony is supposed to be withheld until the child turns 18 years old (clause 2 of Article 120 of the RF IC), we will determine the amount of alimony in proportion to this period.

Example: On May 8, 2019, the child for whom child support is withheld turns 18 years old. The employee's salary for May is 45,000 rubles.

• Alimony in a fixed amount - 11,000 rubles;
• Working days in May - 17 days;
• There are 2 working days until the child reaches adulthood.

The amount to be withheld and transferred to the recipient is calculated in proportion to the number of working days from the first day of the month to the child’s birthday:

11,000 rub. / 17 rub. days × 2 r. days = 1,294 rubles 12 kopecks

If the employee is awarded a bonus for the first quarter of 2019 and it is paid in June, then alimony will need to be withheld from this entire amount. If the bonus is accrued for the second quarter of 2019, then alimony will need to be calculated and paid from the bonus amount falling on the period from April 1 to May 8

Checks and responsibility when transferring alimony

The correctness of the deduction and transfer of alimony is checked by a bailiff. He can come with a scheduled check, or at the request of the recipient (clause 2 of article 12 of the Federal Law of July 21, 1997 No. 118-FZ “On Bailiffs”).

The following violations may occur:

• failure to withhold alimony in the presence of a writ of execution;
• untimely transfer of alimony to the recipient;
• loss and untimely dispatch of the writ of execution.

Features of transferring alimony

Alimony in 2019

By 2019, most of the issues that citizens and organizations face when collecting alimony have been resolved. Therefore, no changes are planned for 2019:

1. Conditions for the occurrence and fulfillment of obligations for the material maintenance of children;
2. The procedure for indexing alimony payments;
3. The procedure for assigning funds for maintenance;
4. The procedure for conducting enforcement proceedings.

The amount of alimony remains individual and is determined for each life situation separately. There is still no legally established minimum amount of alimony. When the alimony payer has an official salary, alimony is calculated as a percentage of income (the percentages have not changed since 2018). The minimum wage for 2019 is 11,280 rubles; the salary of an alimony payer cannot be less than this amount if he officially works full time.

The most likely innovation of 2019 is the draft Federal Law on the right of disabled adults to alimony. This category includes disabled people I, II or III groups and pensioners. This takes into account the old retirement age - 55 years for women and 60 for men. Thus, not only parents who need help will have the right to maintenance, but also spouses, ex-spouses, brothers and sisters, grandparents, adoptive parents and actual caregivers.

In 2019, the inviolability of single housing may be abolished. Currently, to pay off the debt, including alimony, the only habitable housing cannot be taken from the debtor and his family. This may now change, especially if the characteristics of the house or apartment "exceed a reasonable level of need." It is not yet clear what this level is.

It is important that in exchange for the seized housing, another housing will be provided that does not infringe on the rights of the debtor, but is of smaller area and comfort. There is no clearly defined position on this innovation yet.

Another trouble awaits fathers of military age. They plan to deprive men under the age of 27, who have two children or a pregnant wife at least 26 weeks pregnant and arrears in alimony, of a deferment from the army. The version of the draft law available at this stage proposes to track the factsinitiation and termination of enforcement proceedingsregarding alimony debts. It is planned to implement this by obliging units of the Federal Bailiff Service (FSSP) to provide the specified information upon actual requests from military commissariats.

The Government of the Russian Federation supported the project as a whole, but noted that technical issues needed improvement.

Calculate alimony, as well as sick leave, travel allowance, vacation pay, and dividends in the Kontur.Accounting cloud service. Here you can keep records, pay salaries and send reports online.

Raising children and providing them financially until adulthood is the main responsibility of parents. Any issues related to family relationships in our country are resolved on the basis of the Family Code. It determines the persons in whose favor alimony is withheld and their amount is calculated.

Article 81 of the Family Code explains how to calculate child support depending on the income of the second parent (or other person from whom it is withheld) and the number of children.

What determines the amount of child support for one child?

The government does not set a fixed amount that the child support provider must pay to his children every month. The amount of payments is influenced by a number of reasons and factors. However, a person who is planning to file a lawsuit or has received a writ of execution can figure out how child support is calculated and the approximate amount to expect.

The amount that children remaining after divorce will receive monthly depends on the following factors:

1. Is the decision to pay voluntary? If the divorce is more or less amicable and both parents understand their responsibility in raising children, they can independently agree on how much the other parent should pay. In this case, the amount may not depend on the income of the former spouse. However, it should not be less than the minimum wage adopted in the region of residence of the child.
2. If alimony is assigned after filing an application with the court, then a variety of factors will be taken into account: the level of income of the parent, the immediate needs of the child. If he has health problems, the amount of payments will be larger. If the parent himself is a non-working disabled person, you can only count on minimal deductions from his benefit.

The accrual of alimony and its calculation will be made on the basis of the Federal Law “On Enforcement Proceedings” and under Article 113 of the Family Code. In order to start making payments from the salary, you need a statement from the parent himself, if this is his voluntary decision, an agreement sealed by a notary. If alimony is paid by court, then a court decision and a writ of execution issued on its basis, and a court order will be required.

Calculation formula

Depending on what served as the basis for payments, funds can be transferred in the form of a fixed amount established by the court, or as agreed between the parents, or calculated from monthly income as a percentage.

Formula for calculating alimony as a percentage of earnings

Article 101 of the Federal Law “On Enforcement Proceedings” lists all types of earnings from which deduction is made.

For a person working officially, this is, first of all, his salary. First, income tax is paid from it - 13%. From the remaining portion, the employer withholds 25% in favor of the child. If there are several children or there are additional circumstances, then, accordingly, the amount of deductions will be greater.

However, alimony is not only withheld from wages. Deductions are made from all types of income: bonuses, vacation and severance pay, financial assistance, etc.

If the parent is a non-working pensioner or disabled person living on benefits, then payments are made from it in the same way. Their size will be minimal.

Students are not exempt from paying alimony, even if they have no income other than a scholarship.

Child support from business income is calculated in the same way if the parent is an entrepreneur.

Calculation example

Let's imagine that the manager of one of the companies, citizen I.V. Sidorov, by court decision must pay alimony for the maintenance of his minor son. His salary is 65 thousand rubles per month. How are they calculated in this case?

1. Personal income tax is initially withheld from the salary in the amount of 13%:

65,000 – 13% = 56,550 rub.

• From this amount you need to calculate 25%:
  56550 * 25% = 14,137 rub. 50 kopecks

This means that deductions in favor of Sidorov’s son I.V. will amount to 14,137.5 rubles. And the father himself will receive a salary of 42,412 rubles. 50 kopecks

Calculation formula in a fixed amount

It can be permanent and paid in a fixed amount not only with the voluntary consent of the parent, but also if he is disabled or unemployed. In addition, this method is possible when the parent lives in another state or works for a foreign employer and receives a salary in a different currency.

In each region of the country, the amount of payments will be different, since it depends on the minimum subsistence level established in the place of residence.

The amount is approved by the court in the writ of execution. As the cost of living increases, payments are indexed and alimony is recalculated. This is done as follows.

The amount that the court has established for payment is divided by the minimum subsistence level adopted in the region at the time of the decision and multiplied by the new established minimum subsistence level.

Calculation example

Ivanov P.I., by court decision, pays an amount equal to 2 subsistence minimums established for the city of Moscow.

In 2016, when the court made this decision, its figure was 13,300 rubles. Consequently, Ivanov P.I. paid 26,600 rubles.

In 2018, the figures increased, and the minimum is now 13938. To calculate the indexation level, you need 26,600: 13,300 * 13,938 = 27,664.

There is another way to calculate indexation. We determine the ratio of the new minimum indicator to the old one and multiply by the amount of established payments:

• 13 938: 13300 = 1,04
• 1.04 * 26600 = 27664 rub.

Either way, the amount will be the same.

Let's take a closer look at examples of how alimony is calculated in different situations.

Example of calculation for one child

Let's look at an example of how child support is calculated for one child. The general procedure looks like this:

1. The employee is paid his salary for the period worked (month) in accordance with his position and employment contract.
2. A tax of 13% is withheld from the salary.
3. The calculation of alimony under a writ of execution or a notarial agreement is made from the remaining amount.
4. The funds received are transferred to the specified account.

An employee of one of the enterprises has a salary of 45,000 rubles per month under an employment contract. It is necessary to calculate the deductions for his child who has not reached the age of majority. According to the writ of execution, their amount should be 25% of income. In addition, the employee is entitled to a tax deduction of 1,400 rubles.

1. To calculate the amount on which tax will be withheld, you need to subtract the amount of tax deduction from your salary:
   45,000 – 1400 = 43,600 rubles.
2. We calculate the tax:
   43,600 * 13% = 5,668 rubles.
3. Determine the amount of net income:
   43,600 – 5668 = 39,332 rubles.
4. Alimony will be calculated from this amount. Their size is equal to a quarter of income. Means,
   39,332 * 25% = 9883 rub. - the amount that must be transferred to support the child.
5. The employee's salary will be:
   39,332 – 9883 = 29,449 rubles.

For two children

Deductions in favor of two children are calculated in the same way. However, in this case, a tax deduction is provided for everyone, that is, 1,400 * 2 = 2,800 rubles are subtracted from the salary before calculating personal income tax. And the percentage of alimony is 33% of income.

1. 45,000 – 2800 = 42,200 rub.
2. 42,200 * 13% = 5,486 rubles. – Personal income tax
3. 45,000 – 5486 = 39,514 rubles.
4. 39,514 * 33% = 13,039 rubles. – child support for two children

As a result, the employee will receive “clean”, without deductions and taxes - 38,211 rubles.

For three children

If an employee has three or more children, then he is obliged to transfer half of his income to their maintenance. The tax deduction is 1,400 rubles for two children and 300 rubles for a third child. That is, 5,800 rubles are deducted from the salary before taxation:

1. 45,000 – 5800 = 39,200 rub. – taxable part.
2. Personal income tax from it will be 5096 rubles.
3. 45,000 – 5096 = 39,904 rubles. is the employee's income.
   Child support will be calculated from this amount:
4. 39,904: 2 = 19,952 – these are the funds that will be transferred to the children.

And the same amount is due to the employee.

Calculation for less than a month

If the writ of execution contains the date from which alimony is calculated, and it does not coincide with the calendar beginning of the month, then payments will be calculated from the day indicated in the document. Let's say it's April 20th.

There are 21 working days in April. Funds are credited within 9 working days.

• We calculate the employee’s income for this period if his monthly salary is 40 thousand rubles:
  40000: 21 * 9 = 17142, 85

• Next, we calculate personal income tax:
  17142, 85 * 13 % = 2228,57
• The salary for the billing period will be:
  17 142,85 – 2228,57 = 14 914, 28
• Payments for the child will be calculated from this:

14,914.28 * 25% = 3728.57 rub.

Accordingly, at the end of the month, the employee’s salary, after transferring the tax, will be reduced by this amount.

Responsibility for non-payment of alimony

Sometimes, after a divorce, one of the parents, not wanting to pay money for the maintenance of the children, begins to evade this responsibility in any way: does not report his whereabouts, works unofficially, or receives a salary equal to the minimum wage.

In this case, according to the law, there are two types of liability: civil and criminal. He bears civil liability for failure to fulfill a notarial agreement or writ of execution.

For each day of non-payment, penalties are charged. The defendant must repay the resulting debt along with the amount due withholdings. The amount of the fine for non-payment of alimony is established on the basis of the Family Code.

In some cases, it is possible to contact bailiffs. They can block the alimony provider’s accounts or withdraw the required amount from them.

For malicious evasion of one's duties, the payment of fines or forced correctional labor, and even imprisonment are provided. The term of arrest and the amount of fines are determined by the court on the basis of the Criminal Code. Incurring punishment does not exempt you from paying alimony, that is, a negligent parent, once released, is obliged to continue paying money to his children.

Procedure for withholding alimony

Deductions are made by the employer's accounting department if the parent has an official salary. They are calculated from all types of earnings and from almost all benefits. The only exception may be the benefit that an employee receives in connection with the birth of a child.

The law also limits the amount of deductions. According to Article 138 of the Labor Code, they cannot account for more than half of the employee’s income. However, in some cases their size may be higher.

Example

An employee of the enterprise received 2 writs of execution. According to one, he must pay funds in favor of 3 children from his first marriage. The amount of deductions should be 50%.

According to the second, he must transfer 8 thousand rubles for the maintenance of his second wife.

The citizen’s income after paying 13% was 30,000 rubles.

The children should be deducted 15,000 rubles from him. And 8 thousand - for the second wife. The total amount of deductions should be 23 thousand, which significantly exceeds the 50% required by law. In cases where money is withheld in favor of minors, it is allowed to deduct up to 70% of income, which equals 21 thousand rubles. This amount will be proportionally divided between the two spouses:

• 21,000 * 15,000: 23,000 = 13,695.65 rub. - will be received by the first wife of a citizen.
• 21,000 * 8000: 23,000 = 6,720 rubles. – alimony for the second wife.
• The remaining funds are 23,000 - 21,000 = 2,000 rubles - a debt that will be gradually paid.

If an employee still has deductions from his salary based on writs of execution or fines, then first of all, alimony is always calculated and withheld.

Attention! If a citizen pays funds for the maintenance of children from different marriages, then all transfers are made simultaneously.

How to calculate child support from a non-working parent

If, after a divorce, a wife files a lawsuit for alimony, then a writ of execution is sent to her husband’s place of work. Then the deduction of alimony from his wages is carried out by the accounting department of the enterprise where he works.

But if the father does not work, this does not relieve him of responsibility to the children. In case of official recognition as unemployed, funds will be deducted from unemployment benefits.

If the parent is an entrepreneur, then in this case, in order to calculate the amount, you need to know the peculiarities of taxation in the region of residence. If he submits an income tax return at the end of the year, payments are made based on this information.

If a simplified taxation system is in effect, then a scheme is used that determines the average salary in the region and from this the amount of payments per child is calculated.

Internet portals dedicated to legal topics contain online calculators that easily allow you to calculate the approximate amount of money owed for one child or several children.

A writ of execution for alimony can be received by an organization from a bailiff (usually by mail) or from the claimant himself (for example, from an employee’s ex-wife with a demand to pay alimony). Notify the employee of the receipt of the writ of execution.. This must be done under signature (letter of Rostrud dated December 19, 2007 No. 5204-6-0).

If the writ of execution is sent by mail, a special notice will come with it. It must be returned to the bailiff (this is stated on the back of the notice). In the notification it is necessary to make a note about the receipt of the writ of execution (incoming number and date), indicate the telephone number of the organization, as well as put the signature of the accountant and the seal of the organization. This will be proof that the organization received the writ of execution and began to withhold the amounts specified in it. Such clarifications are in paragraph I of Appendix No. 1 to the FSSP Methodological Recommendations of June 19, 2012 No. 01-16.

How to keep records of executive documents received by the organization

Register the received enforcement documents in a special journal (clause I of Appendix No. 1 to the FSSP Methodological Recommendations of June 19, 2012 No. 01-16).

Documents can also be recorded in the incoming correspondence journal. This option is convenient if the organization receives few executive documents.

Storage of executive documents

For violations in the withholding and transfer of alimony, the accountant and manager may face criminal liability

An accountant who committed violations when withholding and transferring alimony from an employee’s income may be brought not only to administrative, but also to criminal liability. This conclusion follows from the letter of the Federal Bailiff Service dated 04/17/19 No. 00011/19/102685.

to menu

How to REGISTER a document for withholding alimony, CERTIFICATE of withholding

When the writ of execution is received by the accounting department, notify the employee about this against signature. Based on this document, withhold the necessary amounts. There is no need to wait for an application from an employee or fill out an order. This is stated in letters of Rostrud dated March 11, 2009 No. 1147-TZ, dated December 19, 2007 No. 5204-6-0.

Amounts of alimony withholding under a writ of execution, are reflected in settlement and payment documents. An organization may, at its own discretion:

• use unified forms of documents if this is approved by the head of the organization in the order on accounting policies. In this case, reflect the deductions in the column “Withheld and offset” of the settlement and payment (payroll) statement of form No. T-49 (No. T-51);
• use independently developed forms approved by the head (provided that they contain all the necessary details provided for in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ). Then record the withheld amounts in the appropriate column of the settlement and payment (payroll) statement.

Information about the amounts collected must be entered into the employee’s personal account (unified forms No. T-54 or No. T-54a, or a self-developed form). Indicate the type of deduction, the period for which it is made, the amount or percentage of collections, and the amount of deductions per month.

In some cases, an employee may need a certificate of withheld amounts under a writ of execution. For example, for social services, tax office. To obtain such a certificate, the employee writes an application in any form. Submit the certificate within three working days from the date of the application (part 1).

To the head of GASPROM LLC

A.V. Ivanova

from economist A.S. Petrova

Statement

Please provide me with a certificate of the amount of alimony withheld according to the writ of execution dated February 20, 2019 No. ВС 014534174 for the maintenance of my son (V.A. Kondratyev) for the period from March 1 to May 31, 2019.

The certificate is required to be presented at the place of request.

A.S. Kondratiev. . . . . Kondratiev

The certificate form has not been approved, so the employer can develop the certificate form (.doc 40Kb) independently. The main thing is that the document contains the required details. So, be sure to indicate in the certificate:

• name, address, tax identification number, checkpoint and telephone number of the company;
• last name, first name, patronymic of the employee who applied for the certificate;
• surname, name, patronymic of the person in whose favor you are making deductions;
• details of the writ of execution;
• information about monthly deduction amounts;
• the start and end dates of the period for which you are issuing the certificate;
• manager's signature and seal (if available).

to menu

TRANSFER OF DETENTIONS

The withheld amounts can be transferred to the claimant by mail or to his current account (subclause 9 of clause II of Appendix No. 1 to the FSSP Methodological Recommendations of June 19, 2012 No. 01-16).

When sending the withheld amount by mail, on the back of the postal transfer coupon in the “For written message” section, indicate the details of the writ of execution, the type of deductions and their amount. For example, the entry might look like this: " According to writ of execution No. 125/1 for March 2018, alimony was collected in the amount of 1/3 of A.S.’s earnings. Petrova. The amount of alimony is 2160 rubles.».

If the address of the person in whose favor alimony is being collected is unknown, the FSSP recommends transferring alimony by payment order to the current account of a structural unit of the territorial body of the FSSP (subclause 9 of clause II of Appendix No. 1 to the FSSP Methodological Recommendations of June 19, 2012 No. 01-16) .

to menu

How to confirm the income and expenses of an individual entrepreneur on UTII for the purpose of calculating alimony

The Ministry of Finance of Russia, in letter No. 03-11-11/54714 dated 08/03/18, clarified the procedure for calculating alimony from the income of an individual entrepreneur.

Explanations on which documents can confirm the income and expenses of an entrepreneur for the purpose of calculating alimony are contained in the joint order of the Ministry of Labor of Russia, the Ministry of Finance of Russia, the Ministry of Education and Science of Russia dated November 29, 2013 No. 703n/112n/1294.

The document that confirms the income of an individual entrepreneur on the “imputed” basis is a copy of the tax return. And expenses are determined on the basis of documents confirming the costs incurred in accordance with the requirements of tax legislation (clause 2 and clause 5 of the Explanations). That is, costs must be justified and documented (). Supporting documents may:

• be drawn up in accordance with the legislation of the Russian Federation (invoices, invoices, receipts and other “primary documents” drawn up in accordance with the law on accounting);
• be formalized in accordance with business customs applied in the foreign country in whose territory the relevant expenses were incurred;
• indirectly confirm expenses incurred (for example, a customs declaration, a business trip order, travel documents, a report on work performed in accordance with the contract).

Keep records and prepare reports on the simplified tax system and UTII

Example of CALCULATION of the amount of alimony and postage

The cost of postal services can be deducted from the employee’s income (Article 109 of the UK).

The maximum amount of alimony that can be withheld from an employee’s income is calculated without taking into account postage costs. The size limitation applies only to the amount of withholding specified in the executive document (Article 99 of the Law of October 2, 2007 No. 229-FZ). The costs of sending alimony, provided for in Article 109 of the Family Code, are not included in this amount.

They do not represent deduction, but additional costs that must be compensated by the employee (Article 109 of the Insurance Code, Part 3 of Article 98 of the Law of 02.10.2007 No. 229-FZ, Subclause 9 of Clause II of Appendix No. 1 to the Methodological Recommendations of the FSSP dated 06/19/2012 No. 01-16, letter of Rostrud dated 03/11/2009 No. 1147-TZ).

An example of deducting postal expenses for the transfer of alimony from an employee’s income

The organization, according to the writ of execution, withholds from specialist A.S. PETROV alimony for the maintenance of two minor children. The amount of deductions is 1/3 of the employee’s monthly earnings.

Alimony is transferred to the recipient by mail. The postal fee is 3 percent of the transfer amount.

For the reporting month, the employee received a salary in the amount of 32,000 rubles.

Personal income tax was withheld from her - 4160 rubles. (RUB 32,000 × 13%).

Alimony is collected in the amount of 9280 rubles. ((RUB 32,000 – RUB 4,160) × 1/3).

The amount to be withheld (including postal transfer costs) is: RUB 9,280. + 9280 rub. × 3% = 9558 rub.

The total amount of deductions is: 4160 rubles. + 9558 rub. = 13,718 rub.

Amount to be paid to the employee in the amount of: RUB 32,000. – 13,718 rub. = 18,282 rub.

to menu

Alimony from advance

According to Art. 136 of the Labor Code of the Russian Federation, wages must be paid at least every half month (that is, an advance is paid in the middle of the month, and at the end of the month, wages are calculated and paid taking into account previously issued advance amounts). The question arises: is it necessary to withhold alimony and transfer it to the recipient from advances issued?

In our opinion, there is no need to withhold alimony from salary advances. The fact is that you can find out the amount from which the accountant must collect alimony only after deducting personal income tax from your salary. Personal income tax is not calculated or withheld from advances. This is confirmed by financiers.

Thus, in a letter dated September 12, 2017 N 03-04-06/58501, specialists of the Ministry of Finance of Russia indicated that the deduction of the personal income tax amount calculated at the end of the month from the employee is made by the tax agent organization from the employee’s income when they are paid at the end of the month for which he was paid income is accrued for completed work duties. After all, according to paragraph 2 of Art. 223 of the Tax Code of the Russian Federation, the date of actual receipt by an individual of income in the form of wages is recognized as the last day of the month for which his salary was accrued in accordance with the employment contract.

RETURN of the writ of execution to the bailiff

After the organization has withheld all the amounts specified in the writ of execution (or at the end of the period during which it was necessary to make deductions), this document must be returned to the bailiff (for example, sent by mail).

The same should be done if:

• the employee from whom the deductions were made resigned or revoked the writ of execution;
• there is a decree from the bailiff to terminate the execution.

At the same time, on the back of the writ of execution, write the reason why the organization stopped executing it, and the amount that it withheld and transferred to the claimant under this writ. For example, the entry might look like this: " Alimony in the amount of 21,100 rubles. withheld and transferred to the claimant in full. The remaining amount is 10,000 rubles. not withheld due to the dismissal of an employee. The employee's new place of work is unknown" In addition, indicate the numbers of payment orders (receipts) and the dates of funds transfer. The entry made must be certified by the signature of the chief accountant and the seal of the organization. Similar explanations are contained in subparagraph 10 of paragraph II of Appendix No. 1 to the Methodological Recommendations of the FSSP dated 06/19/2012 No. 01-16, letter of the FSSP dated 06/25/2012 No. 12/01-15257.

Send the writ of execution to the bailiff no later than the next day after the organization has grounds to stop deductions under this document. Such rules are established by parts 4 and 4.1 of Article 98 of the Law of October 2, 2007 No. 229-FZ.

to menu

After dismissing the alimony worker, do not forget to NOTIFY the bailiffs

If the accountant does not notify the bailiff about this after the dismissal of the “alimony worker” within three days, thereby violating the legislation on enforcement proceedings, she may be found guilty of committing an administrative offense under Part 3 of Art. 17.14 of the Code of Administrative Offenses of the Russian Federation (Violation of legislation on enforcement proceedings) and fined 15 thousand rubles.

to menu

What is the MAXIMUM withholding amount 50% or 70%

How much can you deduct from an employee?

Type of retention	Retention amount	Base
Compensation for material damage, as well as other deductions at the initiative of the company	No more than 20 percent of the amount in hand	Part 1 of Article 138 of the Labor Code of the Russian Federation
Alimony for minor children		Part 3 of Article 138 of the Labor Code of the Russian Federation and paragraph 3 of Article 99 of Law No. 229-FZ
Other types of alimony		Part 1 of Article 138 of the Labor Code of the Russian Federation and paragraph 2 of Article 99 of Law No. 229-FZ
Compensation for harm to the health of another citizen, damage from a crime, damage due to the loss of a breadwinner, including under several enforcement documents	No more than 70 percent of the payment amount	Part 3 of Article 138 of the Labor Code of the Russian Federation and paragraph 3 of Article 99 of Law No. 229-FZ
Deductions under other executive documents, including several	No more than 50 percent of the payment amount	Parts 1 and 2 of Article 138 of the Labor Code of the Russian Federation and paragraph 2 of Article 99 of Law No. 229-FZ
On the employee’s own initiative (for example, to repay a loan, in case of voluntary payment of alimony, or in the case when the limit established by law is not enough to pay off all debts)	Any size without restrictions	Letter of Rostrud dated September 16, 2012 No. PR/7156-6-1

Regardless of the number of enforcement documents received by the employee, the maximum amount of deductions is, as a general rule, limited 50 percent his monthly income. To calculate deductions, use income that is reduced by the amount of personal income tax. Such rules are established by parts 1 and 2 of Article 99 of the Law of October 2, 2007 No. 229-FZ and subparagraph 3 of paragraph II of Appendix No. 1 to the FSSP Guidelines of June 19, 2012 No. 01-16.

If half of the employee's monthly income is not enough to pay off the entire amount of debt, withhold the remainder in the following months. When you hold a debt under several enforcement documents, follow the order of repayment of claims.

These rules also apply if the employee has not worked for a full month.

An example of calculating deductions for one writ of execution. The maximum withholding amount is limited to 50 percent of the employee's monthly income.

The organization received a writ of execution for recovery from employee A.S. Kondratyev 17,000 rub. for damage caused to another organization. Deductions are made from earnings accrued after June 1.

Kondratyev’s earnings after deducting personal income tax are 26,100 rubles.

The maximum amount of deductions from Kondratiev’s salary is 13,050 rubles. (RUB 26,100 × 50%).

Since the amount indicated in the writ of execution exceeds the maximum amount of deductions, the accountant withheld only 13,050 rubles from Kondratiev’s salary for June.

The remaining amount of debt is 3950 rubles. (17,000 rubles – 13,050 rubles) the accountant will deduct from the employee’s income in the following months.

to menu

Sometimes you can keep more than half of your income, up to 70%

It is sometimes possible to retain an employee for up to 70 percent(inclusive) of his income. Penalties in this amount are possible:

• if alimony is withheld for the maintenance of minor children (including for debts for previous periods);
• if damage caused to the health of another person is compensated;
• if damage is compensated to persons who have lost their breadwinner;
• if the damage caused by the crime is compensated.

Note: Part 3 of Article 99 of the Law of October 2, 2007 No. 229-FZ, subparagraph 3 of paragraph II of Appendix No. 1 to the FSSP Guidelines of June 19, 2012 No. 01-16.

The limit of 70 percent of the amount of income applies only to writs of execution on the grounds indicated above. If an employee has received writs of execution, one or more of which require withholding up to 70 percent of income, then for the remaining writs with a maximum deduction of 50 percent, the increased limit does not apply. For example, according to a writ of execution, 55 percent of a person’s income is allocated for compensation for harm to health, the debt for which is withheld in the first place. This means that for sheets for which no more than 50 percent of earnings can be used to repay (for example, to pay off tax debts), deductions can begin only after compensation for health damage has been fully paid. This point of view is shared by representatives of the FSSP in private explanations.

An example of calculating deductions for several executive documents. The maximum withholding amount is limited to 70 percent of the employee's monthly income.

The organization received a writ of execution for recovery from employee A.S. Kondratiev alimony for the maintenance of two minor children in the amount of 40 percent of monthly income. In March, the organization received another writ of execution to recover amounts from Kondratiev to repay the unrepaid loan - 8,000 rubles.

Kondratyev’s monthly income after deducting personal income tax is 21,750 rubles.

In March, the accountant withheld from Kondratiev’s income to pay alimony: 21,750 rubles. × 40% = 8700 rub.

Since the increased limitation does not apply to the writ of execution for a loan, it is subject to a limit of 50 percent of earnings. Moreover, 40 percent has already been withheld as alimony. Therefore, to repay the loan, the accountant withholds:

RUB 21,750 × 50% – 8700 rub. = 2175 rub.

The outstanding portion of the loan in the amount of RUB 5,825. (8,000 rubles – 2,175 rubles) the accountant will withhold from the employee’s income in the following months.

to menu

How to keep Alimony and other debts for PAST periods

Sometimes an employee has to withhold from payments not only the amounts to be withheld for the current month, but also debts for previous months. This happens, for example, if:

• the writ of execution indicates the debt to be withheld, which arose before the person began working in the organization;
• the former employer belatedly transferred the writ of execution to the employee’s new place of work;
• the amount to be withheld, which the court established as a fixed sum of money, was retroactively indexed in proportion to the increase in the cost of living;
• The accountant mistakenly withheld less from the employee than necessary.

In these cases, in the current month, first subtract from the employee's payments the amount of withholding that is due from him for this month. And only then retain debts for previous periods - if the maximum amount of deductions for this month allows (50 or 70%). This procedure follows from Articles 98 and 99 of the Law of October 2, 2007 No. 229-FZ.

Important! If an accountant mistakenly withheld less from an employee than necessary, you will have to take the person’s written consent to additionally withhold debts for previous months. Consent can be issued in the form of a statement. Without such a document, it is impossible to withhold in the following months more than is indicated in the writ of execution.

to menu

INDEXATION of alimony

The parties must provide for the procedure for indexing alimony in the agreement. Otherwise, indexation will be carried out according to the conditions set out in Article 117 of the Family Code of the Russian Federation. The above article establishes the requirements for indexation of alimony:

• Proportional to the increase for a certain group of the population on a socio-demographic basis (this very minimum is established separately in each subject of the Russian Federation);
• Proportional to the increase for a certain socio-demographic group in the Russian Federation as a whole (if this minimum is not established in a constituent entity of the Russian Federation).

Alimony that is ordered to be paid by the court is also subject to indexation according to the same rules.

Indexation of alimony: new rules from 2018

On November 25, 2017, a law amending the procedure for collecting alimony comes into force. Thus, now alimony paid in a fixed amount must be indexed by the employer, regardless of from whom the corresponding writ of execution was received.

Previously, the indexation of alimony collected in a fixed sum of money (not exceeding 25 thousand rubles) was carried out either by an organization paying the “alimony provider” periodic payments (salary, pension, scholarship), or by a bailiff. Moreover, organizations carried out indexation only in the case when the corresponding executive document came to them directly from the claimant. Now companies will have to index alimony even in the case when a writ of execution is received from a bailiff.