Alimony is a means paid to support disabled family members, in particular children. They can be transferred by the payer in person (by hand, by transfer to a current account, by electronic transfer), however, they are more often withheld from earnings at the place of work. The basis for this may be a personal statement of the alimony, an agreement to pay, or, which is more common, a writ of execution.
Application Holds
Any citizen can transfer alimony in a fixed amount or as a percentage of earnings on a personal application left in accounting at the place of work. For example, this can be done if there is an oral agreement with the recipient, or if the payer got a job at a new enterprise, and the writ of execution has not yet arrived. The application in this case should contain the passport details of the alimony, name and addressee of the recipient, as well as details for the transfers, the start and end time of deductions.
Since this method is purely voluntary in nature, the employee has the right to limit the payments from which it is necessary to make deductions (for example, to indicate that the contents of the hospital are not charged), at his own request to change the amount of child support (both larger and smaller) party) or stop paying. However, upon receipt of a writ of execution (or agreement) for this employee, funds for maintenance will be withheld on the basis of these documents.
Alimony agreement
Another voluntary, but documented, way is the payment of funds for maintenance under an alimony agreement. It is a document certified by a notary, concluded between the payer of alimony and their recipient (or legal representative) and establishes the form, amount of alimony and the timing of payments for maintenance. Moreover, payments can be withheld in a fixed amount or as a percentage of earnings, both monthly payments and one-time payments.
In the case of an alimony agreement, the payer himself, without legal coercion, assumes the obligation to support the child, however he cannot personally alter the amount of alimony or interrupt their payment - only by agreement of the parties. In addition, with this method of deductions, the accountant is required to index their amount relative to changes in the cost of living (or in the amount indicated in the document).
Writ of alimony
The collection on the writ of execution is preceded by the appeal of the recipient to the court, by the decision of which the size, method and terms of deductions are established. Most often, child support payments are established as a percentage of earnings. According to the family code for the maintenance of one child, the alimony must pay a quarter of the earnings, the amount of alimony for 2 children is 33%, half will have to be paid for three or more children.
If the employee has a debt, including that resulting from the delay of the writ of execution, deduction from earnings is made in the amount of 50%. In this case, 25% is spent on current maintenance payments, and another 25% is used to pay off accumulated debt.
If there are several writ of execution, the total amount of alimony for minors should not be higher than 70% of earnings. Alimony sheets are executed first. However, if the specified limit is not enough, the amount of deductions should be proportionally reduced for all writ of execution until the required limit is reached.
Calculation Procedure
Alimony is calculated from earnings from which personal income tax has already been withheld. For example, if the accrued salary of an employee amounted to 10 thousand rubles, the amount of alimony based on ¼ will be: (10,000 - 10,000 * 13%) / 4 = 2175.
For the calculation of alimony, all types of regular income, bonuses, surcharges, disability benefits, vacation pay, and the district coefficient are taken into account. Not taken into account:
- business trip;
- compensation payments (due to wear and tear of the personal tool of the employee, travel expenses, in connection with the birth of a child, marriage, death of a relative);
- payments for therapeutic nutrition;
- payment of spa holidays;
- material help;
- burial allowance ;
- survivor benefit;
- allowance for the birth of a child, childcare up to 1.5 years;
- alimony received by the payer.
The full list of payments not taken into account in the calculation of alimony is specified in article 101 of the law 229-FZ of 02.10.2007.