According to alimony. Formula and example of calculating child support for one and two children

Help for loved ones who cannot take care of themselves is reflected in the legislation of the Russian Federation. The state has created alimony as a mechanism for protecting low-income relatives. They can be paid both for the maintenance of children and other close family members. Read more about how alimony is considered, read on.

The essence of the concept

According to the Family Code, alimony means funds that are spent on the maintenance of children by parents and adult relatives by children or spouses. At the legislative level, a mechanism for the appointment, calculation and payment of alimony is provided. In addition to the Family Code, these issues are also regulated by the Civil, Tax, Labor Code.

Separate Decisions of the Government and the Plenum spelled out in detail the mechanism, according to alimony. The obligation to pay funds rests with employed citizens who have minor children or disabled close relatives. The basis for the transfer of funds is a court decision or a bilateral agreement. In the first case, funds are collected on a compulsory basis, and in the second, on a voluntary basis.

Alimony Payers

The circle of responsible persons in Russia is much wider than in other countries. The payer and the recipient must be members of the same family. Funds can be transferred not only for the maintenance of children and parents, but also for former spouses, grandmothers, grandchildren, etc. Actual educators (stepmother, stepfather) also fall on the list of beneficiaries.

The procedure for calculating child support begins with determining the right to receive a payment. The able-bodied relatives may contain:

• minor children, both legitimate and adopted;
• adult children who are disabled due to disability;
• disabled parents, former spouses, brothers and sisters, grandchildren, grandparents, stepmother or stepfather.

Any of the listed relatives may pay alimony, except for the actual carers.

Enforcement

Domestic legislation provides for the possibility of compulsory collection of alimony through the court for spouses. Such an opportunity may arise if one of the parents refuses to support the child. The recovery of alimony can be carried out according to one of the following schemes:

• In an unregistered marriage, you will first have to go through the process of establishing paternity. For this purpose, either a birth certificate is used, or a medical examination is carried out.
• According to the simplified order production scheme. In this case, it is necessary to provide the court with information about family members, their place of residence, income, availability of dependents. Based on the obtained data, the material and social status of the parties, the court will decide on how the calculation of alimony for one child and their payment will be carried out.
• In order of action. In this case, you can agree on the form of payment of alimony and collect debts for previous periods. Then the penalty for alimony is calculated. To receive payments, you must provide copies of: passports, birth certificates of each child, marriage registration certificate, a certificate of family composition and the applicant’s place of residence. You also need to provide a calculation of child support in a solid cash amount and justify the costs.

Sources

The Family Code provides that child support may be withheld from all types of earnings. Decree No. 841 also provides a list of income from which withholding may be carried out:

• salary from primary and secondary jobs;
• maintenance of civil servants;
• fees;
• allowances;
• surcharges;
• bonuses of all kinds;
• other income (benefits, pensions, scholarships, financial assistance).

Exceptions

It is forbidden to keep child support with:

• lump-sum payments from the budget, extra-budgetary funds, the state, interstate organizations and other sources provided in connection with a terrorist act, the death of a family member, for providing assistance in solving crimes;
• income received in the form of cost of food;
• financial assistance paid at birth, marriage registration, death of a relative;
• compensation for travel expenses, depreciation of the instrument that belongs to the worker;
• income from the sale of real estate.

Percentage Settlement Procedure

How do alimony count? The law provides for two calculation schemes: equity payments and a fixed amount of money. Most often, the court obliges the payer to pay in the following proportion:

• 25% of income - per child;
• 33% of income - for two children;
• 50% of income - for three or more children.

The formula for calculating alimony: Alimony = Base x Percentage of income.

Additionally, a fixed monetary amount of upkeep is established in case:

• the payer has an irregular income;
• income is received in the currency of another state or in kind;
• the payer has no official income;
• the allocation of alimony in a proportion violates the interests of the child.

Consider the example of calculating alimony withheld from salary. By decision of the court, 25% in the form of alimony should be deducted from the employee’s salary every month. The salary of the worker is 65 thousand rubles. We carry out the calculation of deductions:

• The tax deduction per child is 1.4 thousand rubles.
• Base for calculation = (65 - 1.4) * 0.13% = 8.268 thousand rubles.
• Alimony = (65 - 8.268) * 0.25 = 14, 183 thousand rubles.

Settlement procedure in a fixed amount

How do alimony in a fixed amount? Charges are tied to the cost of living of a particular person in the region or country as a whole. The court shall designate the amount of payment in multiples of this indicator. The average earnings for the calculation of alimony does not matter. However, the payee size is affected by the recipient's region of residence and indexation.

The following is the child support calculation table.

Consider the following example of the calculation of child support for PM. By a court decision of December 4, Ivanov was accrued alimony in the amount of 10.5 thousand rubles. The recipient lives in Moscow. as of the date of the trial, the PM level in the region is 10.443 thousand rubles.

Multiplicity = (10500/10443) * 10 443 = 10 552.5 rubles. - Ivanov will have to pay such an amount of alimony from April 2012.

Recovery

The grounds for deductions are:

• court order;
• performance list;
• voluntary alimony agreement.

Signing an agreement is the most civilized way of enforcing penalties. Provided that the parents have discussed all the nuances: type, amount, timing of payments. The agreement may be made in any form. The document must be signed by both parents. If the agreement is drawn up by a notary public, it will acquire legal force. If in the future one of the parents refuses his obligations, it will be enough to provide a document to the bailiffs so that they initiate proceedings. The amount of alimony must not be less than that which would be enforced.

The issuance of a court order is initiated by the claimant of alimony. If it was not possible to amicably agree with the second parent, then you must submit a statement to the justice of the peace, as well as: passport, divorce certificate, birth certificate. If the arguments presented are sufficient, the judge will make a decision without a meeting. Copies of the order will be sent to the applicant, payer and bailiffs. Only after the document reaches the bailiffs, it will be accepted for execution.

It is worth contacting a court immediately if:

• the claimant wants payments to be made in a fixed amount when the claimant’s income is higher than the official;
• if the plaintiff does not fulfill the conditions of the previously concluded agreement;
• if there is no information on the whereabouts and income of the father of the child.

The statement should indicate one of the circumstances and attach copies of the documents necessary for issuing a court order. The collection will be carried out from the moment of receipt of the application. If the plaintiff has arrears in payments, then it is necessary to carry out and attach to the application the calculation of the penalty for alimony, justify the costs. The consideration of the case will be carried out at the hearing, but sometimes the decision is made in absentia. A copy of the decision is sent to the bailiffs, and then to the plaintiff and the recoverer.

Maximum amount

Alimony is withheld from all payments in cash and in kind. Article 138 of the Customs Code establishes limits on deductions. If several executive orders have come to one employee, then the maximum amount of deductions is 50% of income. If all deductions relate to the payment of alimony to children, then the maximum amount can be increased to 70%. In this case, the amount should be proportionately divided by all writ of execution.

Example 1

The employee received two writ of execution. After the payment of personal income tax, the amount of income is 10 thousand rubles. 5.4 thousand rubles, 3 thousand rubles should be paid on writ of execution. The maximum amount of deduction is: 10 * 0.7 = 7 thousand rubles. This amount is distributed proportionally between all sheets:

• First: 7 * 5.4 / 8.4 = 4.5 thousand rubles
• Second: 7 * 3 / 8.4 = 2.5 thousand rubles.
• Debt balance: 8.4 - 4.5 - 2.5 = 1.4 thousand rubles.

After the payment of alimony, the amount of accumulated debt should be withheld.

Writ of execution can be sent not only to alimony, but also to fines, damages. These requirements are met in the second place. All alimony should be charged at the same time, regardless of the time of receipt of writ of execution. Withholdings should be carried out once a month from the amount remaining after tax. Therefore, no deductions are made from accrued advances. If the employee did not have income for the second part of the month, this does not exempt him from paying child support. This amount becomes the debt that should be paid after the payment of the principal. The situation is different if deductions are carried out as a percentage of income. In this case, the lack of earnings is the basis for non-accrual of alimony.

Forfeit

Arrears in the payment of alimony may arise not only due to the plaintiff’s refusal, but also in connection with his change of work. Accounting from the old company must transfer the writ of execution to the new organization. In practice, a certain amount of time may elapse between these events during which the debt will accumulate. In this case, the current amount is first deducted, and then a penalty is charged. If information on the deduction scheme is not written in the sheet, then the maximum income can be recovered 70%.

Example 2

Accounting received two writ of execution per employee. The first provides for the deduction of alimony for two children in the amount of 33% of the income, and the second - the debt for the same alimony in the amount of 18.5 thousand rubles. The procedure for holding deductions is not specified in the writ of execution. So, you should focus on the maximum size of 70%.

We carry out the calculation of alimony for two children. For the current month, an employee was accrued 22 thousand rubles. (after withholding personal income tax).

• Current child support amount: 22 * ​​0.33 = 7.26 thousand rubles.
• The maximum amount of deductions: 22 * ​​0.7 = 15.4 thousand rubles.
• Allowable deductions on the second sheet: 15.4 - 7.26 = 8.14 thousand rubles.
• According to the second sheet, the amount of debt is transferred to the next month: 18.5 - 8.14 = 10.36 thousand rubles.

It is extremely rare, but the bailiffs check the procedure for accruals, deductions and salary payments. Therefore, it is extremely important to be able to correctly calculate and recover the amounts of deductions.

Termination of deductions

When the child reaches the age of majority, child support is stopped. All accruals should be made before the date of birth of the child indicated in the writ of execution. If at this point the debtor is credited with the alimony, then the collection should be continued until it is paid off. After payment of the debt, the writ of execution should be sent to the bailiff or recipient.