Salary is the property of the employee, which is paid for the work performed. The employee may dispose of this amount at his discretion. However, in cases stipulated by law, deductions are made from salary: to pay off debts to the budget, other legal entities and individuals. Let us consider in more detail how to properly keep child support from the salary.
Priority
What can be deducted from salary after alimony? Of the amount of income left after tax, deductions are made in the following sequence:
- compensation for damage to health;
- Compensation for damage to survivors;
- compensation for moral damage;
- compensation of tax payments (fines on personal income tax, accrued taxes);
- all other deductions.
How to keep child support paid? If alimony is accrued in a solid amount, then accounting should index them in proportion to the increase in the cost of living. All new requirements are satisfied after repayment of old requirements.
Order
All deductions from salaries are based on the writ of execution. What percentage of child support can be deducted from salary? Despite the number of such documents, the maximum amount of deductions is limited to 50% of the amount of income. The latter is calculated excluding personal income tax payments. If half of the income is not enough to pay off all the debt, then its balance is taken into account in the following months.
If deductions are carried out according to several documents, or if an employee has worked for less than a month, then the order of repayment of claims should be observed. How much child support can be deducted from a salary? Maximum 70% of the amount of income. Such retention is possible if:
- debt on alimony payments for previous years is repaid;
- if the damage caused to human health is compensated to persons who have lost the bread-winner;
- if damages from a crime are compensated.
Moreover, the deduction limit should be clearly stated in the writ of execution. If several sheets with 70% retention were received per employee, then for other reasons the increased limit does not apply. For example, if a court decision to reimburse harm to health (taken into account first of all) provides for a deduction of 55%, then deductions for the rest of the sheets are carried out after the full repayment of reimbursement of harm to health.
Withholding of alimony is carried out on the basis of a writ of execution or a voluntary alimony agreement. After receiving these documents, the accounting department of the company where the employee is employed calculates:
- after deduction of mandatory taxes (Federal Law No. 229);
- 3 days before payroll (article 109 SK);
- in the amount determined by court decision (Federal Law No. 229).
Alimony agreement
An alimony agreement is a voluntary agreement on the payment of alimony, which prescribes: the method of calculating funds, the amount of accruals, the frequency of payments, the responsibility of the payer for untimely repayment of debt. The document can be transferred to the company by the bailiff, personally by the payer or sent by mail to the address of the company. The following must be attached to the letter:
- a statement in the free form on assignment of payments, which contains information about the payer and the child;
- copy of the birth certificate of the child;
- original agreement.
The administration of the enterprise on the basis of the documents received must transfer funds to the claimant.To speed up the process and not monitor deductions, the payer can independently submit the sheet to the accounting department.
Bailiffs
A notarial agreement is an executive document under which the bailiff can initiate enforcement proceedings. The recoverer can apply to the UFSSP at the place of residence, provide this document and a copy of his passport, a copy of the birth certificate, information about the non-payer (his place of residence, place of work and contact details). After completing the application, the bailiff will be involved in the process of collecting funds.
After the initiation of production from UFSSP in the organization are sent:
- copy of writ of execution;
- a decision on the recovery of a portion of earnings;
- memo to the accountant on the procedure for calculating deductions.
The head of the enterprise and accounting are responsible for evasion or errors in the calculation of deductions.
Source of income
Decree of the Government of the Russian Federation No. 841 provides a list of sources of income from which deductions can be made:
- salary;
- remuneration for public servants;
- fees for media and art workers;
- bonuses for excellence, etc .;
- surcharges for night shifts and overtime;
- Prizes
- vacation pay;
- other payments (rental income, scholarships).
In Art. 101 Federal Law No. 229 presents a list of income from which it is forbidden to withhold support:
- financial assistance for the birth of a child, marriage registration, death of relatives;
- pension;
- alimony;
- compensation payments.
Most often, child support is paid for children. However, there are times when deductions are made in favor of parents and other relatives.
If the employee whose salary is withheld is being dismissed, then it is necessary to notify the bailiffs and recoverers about this, providing information about the employee’s new place of work and residence.
Prepaid expense
How to keep child support from the salary? Alimony is monthly payments (Article 98 of the Family Code). An enterprise can determine the basis for their calculation only at the end of the month. Therefore, deductions are made once a month from the total amount of salary, and not from advance payment. Exceptions are cases when the amount of the salary due is less than the deduction. For example, if the advance payment is 50%, and the amount of deductions is 70%. In this case, the second part of the payment is not enough to pay off the debt. Accordingly, part of the penalties will have to be carried out in advance.
Example
Salary at the enterprise is paid 2 times for the reporting period: the 15th of the reporting month and the 5th of the next month (50/50). At the beginning of the month, the employee received an advance payment of 50% of the salary, which is 20 thousand rubles. Then he received a writ of execution with deduction of alimony in the amount of 100 thousand rubles. Employee income exceeded the limits provided for in Art. 218 Tax Code. How are deductions carried out:
20 x (1 - 0.13) = 17.4 thousand rubles. - The basis for the calculation of alimony.
17.4 x 0.7 = 12.18 thousand rubles. - The maximum amount of monthly deductions.
When paying an advance to an employee, it was accrued: (20 - 10) - (20 x 0.13) = 7.4 thousand rubles.
Since the amount of alimony (12.18 thousand rubles) exceeds the earnings for the second half of the month (7.4 thousand rubles), the entire accrued amount is to be withheld, and the rest of the debt (12.18 - 7.4 = 4.78 thousand rubles) is deducted from the advance for the next month.
This procedure will be applied until the employee repays the entire amount of the debt.
If the employee’s obligations exceed ⅓ of his income, experts recommend that deductions be made at each accrual of income, that is, twice a month. This will avoid a situation in which the employee will be without a livelihood.
Child restraints
How to keep child support paid? Amounts to which penalties do not apply may be transferred to the maintenance of minor children: compensation for harm, compensation payments from the budgets.
How much do child support pay? Usually, the writ of execution indicates the percentage of monthly income. How much interest is deducted from child support salary? Typically, the figure ranges from 20-30%. If the collection is carried out by decision of the court, then alimony is recorded in hard currency. This is the main problem. The amount of penalties is tied to the cost of living, which means that bookkeeping will have to index this amount as the employee's salary increases.
An entity must index retentions on its own. This condition should be clearly stated in the alimony agreement or writ of execution. If there are no such instructions, then how to keep child support from the salary? In this case, the calculations are carried out according to the rules presented in Art. 117 SK. If the cost of living for the reporting period is reduced, then you do not need to index the payment amount.
Example
An employee of the company pays child support to his ex-wife. Their size, according to the writ of execution, is 2 living wages. The document was issued in December 2014. The child with his mother lives in the Moscow region. For the I quarter. 2015, the cost of living in the region was increased from 6 455 rubles. up to 6 580 rub. How much is alimony deducted from the salary?
6 455 x 2 x 6 580/6 455 = 13 160 rubles.
So much will have to be kept on a quarterly basis with the employee until the local authorities review the cost of living.
Benefits for the payer
“Alimony” are entitled to a personal income tax deduction. To get it, you need to fulfill a number of conditions:
- Employee income for the year should not be more than 280 thousand rubles. From the month in which the limit is exceeded, no deduction is made.
- The right to a deduction must be confirmed by the relevant documents: copies of the birth certificate of the child, divorce, a writ of execution or an alimony agreement.
- You must also write a deduction application.
The procedure for calculating benefits:
The amount of alimony to be paid = ПМ1 / ПМ 2 * The amount of alimony, where
ПМ 1 (2) - cost of living effective in the current (previous) quarter.
The timing
Alimony should be paid to the recipient within 3 days from the date of payment of the salary. All expenses for the transfer are paid by the employee (Art. 109 SK). If the address of the recipient is unknown, then the organization is obliged to notify the contractor about this and transfer the funds to the deposit account.
Example
We supplement the conditions of the previous problem. The salary of an employee is 30 thousand rubles. He does not receive other compensation for labor costs. The employee wrote an application for the standard tax deduction of personal income tax in the amount of 1.4 thousand rubles.
How to keep child support from the salary? The first step is to calculate the amount of personal income tax to be transferred to the budget:
(30 - 1.4) x 0.13 = 3.718 thousand rubles.
The amount of alimony is 13.16 thousand rubles. (calculations are presented in the previous example).
Registration in the BU
Consider the standard accounting entries:
- DT 20 CT 70 - 30 thousand rubles. - salary accrued.
- DT 70 CT 68 - 3,718 thousand rubles. - withheld personal income tax.
- DT 70 CT 76 - 13.16 thousand rubles. - Alimony deducted from salary. Posting is formed at the end of the month.
- DT 68 CT 51 - 3,718 thousand rubles. - transfer of personal income tax to the budget.
- DT 76 KT 51 - 13.16 thousand rubles - transfer of alimony to a bank account.
Violations
In case of violations in the calculation of the amount of alimony, the chief accountant will be issued a fine in the amount of 2.5 thousand rubles. (Art. 431 Code of Civil Procedure).
Art. 17 of the Code of Administrative Offenses provides for the collection of a fine from the debtor in case of failure to comply with the requirements of the contractor or the loss of the writ of execution in the amount of:
- 2-2.5 thousand rubles. - for individuals;
- 15-20 thousand rubles - on officials;
- 50-100 thousand rubles. - for legal entities.
In case of malicious non-execution by a court decision provides:
- a fine of 200 thousand rubles. or in the amount of the convict’s salary for 8 months;
- deprivation of the right to hold office for 5 years;
- compulsory work within 480 hours;
- forced labor for two years;
- arrest for a period of 6 months;
- or imprisonment for two years.
Special cases
Keep and pay child support should be from the period of the writ of execution. If the organization received a notice from the bailiffs on February 22, then the calculation of the amount of income should begin from this day. That is, in February deductions should be taken into account from earnings received from February 22 to February 28.
Some organizations pay employees bonuses for the past year in March (after reporting annual reports). In this case, no deductions are made from bonus amounts, since a cash consideration was paid for the period in which maintenance obligations were not yet in effect.
Termination of obligations
The Family Code provides that maintenance obligations are terminated after the death of one of the parties to the agreement, upon the expiration of the document or by a court decision in such cases:
- the child has reached the age of majority;
- adoption of a child on whom deductions were carried out;
- ending the need for assistance;
- upon the receipt of the alimony recipient in a new marriage.
Example
The child, for the maintenance of which the alimony was transferred from the employee’s earnings, will be 18 years old on 23.10.16. In this case, deductions are carried out:
- from earnings accrued from October 1 to October 22;
- premiums for the 4th quarter accrued for the same period;
- annual bonus accrued from 01.01.16 to 10.22.16.
Moreover, it does not matter that at the time the bonus was accrued, maintenance obligations were no longer in effect.