The salary paid to the employee belongs to him by right of ownership. He can manage this money as he wishes. But in some cases, certain funds are deducted from wages. These include debts to the state, as well as to legal entities and individuals. For example, on how to keep child support from a salary (an example is attached), the following article.
Different deductions from wages
There is a certain sequence of deduction of certain amounts from the remaining salary after taxes have been calculated from it. It has the following form:
- compensation for damage to human health;
- compensation to persons who have lost the breadwinner;
- compensation for non-pecuniary damage;
- compensation for taxes (meaning fines, as well as accrued amounts to fees);
- other deductions.
There are certain rules on how to withhold child support (an example is presented below in the article). It is especially important to understand the intricacies of the process when calculating payments in a fixed amount, since accounting at the enterprise where the child payer works must periodically index. In addition, it must be borne in mind that new requirements will be satisfied after the old ones are repaid.
Child Support Retention Procedure and Maximum Size
The foundation document on the basis of which support payments are withheld is the writ of execution. As a general rule, the maximum amount that can be deducted from wages is 50%. And if such a debt is formed that exceeds 50% of the monthly salary, then the balance is carried forward to subsequent months.
If the money is withheld according to different documents, and the employee has been working in a new place for less than one month, then you must follow the order. In some cases, including in relation to alimony, another restriction applies: 70%. This is the maximum amount equivalent to the salary that can be deducted from it. This is stated in paragraph 3 of article 99 of law No. 229-FZ. This is possible in the following cases:
- repayment of child support debt for past periods;
- Compensation for harm caused to health, as well as to persons who have lost the breadwinner;
- Compensation for damage caused by the crime.
The amount of alimony and other indemnifications indicated above is kept as much as possible from the salary, is clearly stated in the writ of execution, which is issued by the court after the decision made by it. So, if there are several writ of execution with a retention of 70%, then the rest of the increased limit does not apply. For example, if a deduction of 60% is provided for on a writ of execution issued by a court decision on compensation for harm caused to health, then settlements on other writ of execution will be paid only after the full repayment of this compensation for harm to health.
Another fundamental document by which deductions are made from wages is an agreement concluded between former spouses and certified by a notary. After the relevant documents are received in the accounting department, the corresponding calculation is carried out.
Fundamentals of withholding support by agreement of the parties
This contract is concluded between ex-spouses on a voluntary basis. An indispensable condition for reality is his notary certification. The agreement provides for how much or how much interest is deducted from the salary for alimony, the method of calculating money, the frequency, and also the liability of the alimony for violation of its obligations. The document is transmitted directly to the employer by the payer, bailiff or recipient of alimony. In addition to a personal transfer, the agreement may be mailed. The following papers should be enclosed in the letter:
- statement on the appointment of alimony;
- copy of a document on the birth of a child;
- agreement (original);
- beneficiary's bank details.
Based on these documents, the employer must transfer the appropriate funds to the claimant.
Enforcement proceedings by bailiffs
The agreement, as well as the writ of execution, serves as the writ of execution on the basis of which the bailiff initiates the enforcement proceedings. The collector should contact the service at the place of residence with this document, presenting a passport and a certificate of the birth of a child. You should also provide information about the debtor (his address of residence, contacts and place of work).
In the future, the bailiff sends the following documents to the place of work of the child support:
- a copy of the writ of execution or agreement;
- recovery order;
- a memo to the accountant on the calculation of deductions from the salary.
After that, responsibility for tax evasion, errors or untimely accrual of alimony rests with the management and accounting of the employer of the alimony payer.
Sources of income from which child support is and is not withheld
It is important to know, not only about how child support is kept from salaries. There are a number of other income from which deductions are made. These include the following:
- civil servants rewards;
- royalties to media and art workers;
- bonuses for skill;
- surcharges for night shifts, as well as overtime;
- premium;
- vacation pay;
- other payments (for example, scholarships and income received from the rental of real estate).
This list is contained in the RF PP №841. But in the law No. 229-FZ, namely in Art. 101, it is said from which income alimony is not withheld. It:
- financial assistance for the birth of a child, as well as the marriage or death of relatives;
- pension payments;
- alimony;
- compensation.
Basically, child support is transferred in favor of children under the age of majority. But in some cases, they are carried out in relation to parents and other relatives.
If the employee leaves, the employer must inform the bailiffs about it. Also, it is the responsibility of the alimony payer and the employer (if such information is available) to provide information about the new job and place of residence.
When are alimony payments paid in advance
To figure out how to keep child support from the salary, an example is presented below, you need to understand what these payments are. According to Art. 98 of the IC of the Russian Federation, advances include payments in the form of part of the salary transferred every month. The basis for the calculation is determined by the employer based on the results of the past month. If the advance payment is 50% despite the fact that the payer's deductions are equal to 70%, then the main part of the salary will not be enough to pay off the debt. In this case, part of the amount will have to be transferred from the advance.
It will help to understand how to keep child support from the salary example. Money in the company is issued twice a month: 15 and 5 numbers in the ratio of 50/50. The advance payment of an employee is 20,000 rubles. But an executive document was received on it, according to which the amount of deduction is 100,000 rubles. In this case, the calculation of deductions will be as follows:
- 40 000 rub. - 13% = 34 800 rubles;
- 34 800 rub. * 70% = 24 360 rubles.
In this case, 24,360 rubles. - This is the maximum amount of how much child support can be deducted from salary.
Since the amount received is higher than the earnings that the employee receives in the second half of the month, part of the amount is withheld from the main earnings, and the rest from the advance for the next month. The company should adhere to this rule until all debt has been paid.
Such a transfer procedure is most appropriate in cases where the deduction is above 1/3 of the earnings. Thanks to this, a situation will not turn out in which the employee will not have at all the means to survive.
Child restraints
Basically, both the payer and the recipient are interested in the question of how to keep child support in favor of a minor child. Usually in executive documents the percentage of the income received by the debtor monthly is indicated. As a rule, from 20 to 30% is provided.
In addition, child support can be fixed. Then this amount is related to the cost of living, and accounting will have to periodically index the money in accordance with changing conditions. Even if the need for indexation is not spelled out in the executive document, this should be done according to the general rules contained in Art. 117 SK of the Russian Federation. It is noteworthy that in the case of a decrease in the cost of living, indexation is not carried out.
It will help to understand how to keep child support from the salary and other other deductions as an example, which is presented below. The employee pays child support in the amount of 2 living wages. The family lives in the Moscow region. The writ of execution was executed at the end of 2014. For the 1st quarter of 2015, the amount was increased from 6,455 rubles. up to 6 580 p. The following formula will help calculate the maximum retention for this period:
- 6455 * 2 * 6580/6455 = 13160 p.
This amount is to be withheld until the administration decides on a new revision of the living wage.
Alimony right to tax benefits
Alimony payers are entitled to count on personal income tax deduction. An application is submitted to receive it. Moreover, the annual income should not be higher than 280 thousand rubles. From the month when the limit exceeds the established amount, the deduction is not valid. The right is confirmed by documents for the child, a divorce certificate, as well as an executive document, on the basis of which payments are made.
Calculation of deductions including tax deduction
Alimony is transferred to the recipient's account within three days after the payment of wages. According to Art. 109 SK RF, the cost of the transfer is borne by the alimony. If the details of the payee are unknown, the company must notify the executive service and transfer the funds to the deposit account in time.
For example, an employee receives a salary of 30,000 rubles. He wrote a statement for a standard deduction of 1,400 rubles. To understand how to keep child support from the salary without a writ of execution or with one, you need to use the following calculation.
- First, personal income tax is calculated taking into account the deduction: (30,000 - 1,400) * 13% = 3,718 rubles.
- After that - the amount of alimony, the principle of calculation of which is indicated above. In this case, the sum will be 13 160 rubles.
1C calculation
A novice accountant may have a question about how to keep child support from salary in 1C 8.2. This is done as follows:
- Go to the tab “Payroll”.
- Find the "Holds" directory.
- Find the desired “Retention by writ of execution”.
- The “Other” tab contains information on accruals to the calculation base.
- Add “Surcharge” for the extended workload.
- Count it all over again.
Penalties for Violations
If during the calculation of alimony one or another violation is revealed, the accountant faces a fine of 2,500 rubles. This is stated in Art. 431 Code of Civil Procedure of the Russian Federation. In Art. 17 of the Code of Administrative Offenses of the Russian Federation refers to the calculation of the following fines if the requirements of the writ of execution are not met or the document itself is lost:
- from 2,000 to 2,500 rubles. for physical persons;
- from 15,000 to 20,000 rubles. for officials;
- from 50,000 to 100,000 rubles. for legal persons.
If a malicious non-execution of a court decision is recorded, then the following sanctions are provided:
- 200 000 rub. or earnings for eight months;
- deprivation of the right to work in a certain position for five years;
- obligatory work 480 hours;
- half year arrest;
- imprisonment up to two years.
Start of payout transfers
Alimony must be withheld from the date of issuance of the writ of execution. For example, if a company received a notice on September 12, then from this date you need to calculate earnings, that is, for the month of September - from September 12 to 30.
If during this period the employee received bonuses for the previous quarter, then deductions from this amount are not carried out. This is explained by the fact that the remuneration was paid for the period when child support was not yet in effect.
Termination of Maintenance Obligations
The IC of the Russian Federation provides that alimony is terminated if the recipient or payer dies after the end of the term of the enforcement document or by a court decision in the following cases:
- the child is 18 years old;
- adopted or adopted a child;
- help is no longer needed;
- the child support recipient has entered into another marriage.
The following example is convenient to trace how to keep child support for the month in which the child turns 18 years old. For example, the boy came of age on October 25, 2017. Then deductions are carried out:
- from the salary calculated from October 1 to October 25;
- premiums for the last quarter accrued until October 25;
- annual bonus from the beginning of the year to October 25.
Conclusion
These are the basics of how to keep child support. A fixed amount, if there is not enough payroll, or as a percentage of the amount of earnings whether payments are withheld - it does not matter. All points are provided by law. Having studied their payer and recipient of alimony, they will be able to verify the correctness of the transfers, and accounting will not make mistakes.