Each person must pay some mandatory fees. These include taxes, traffic fines, loans, alimony or other transfers. If for some reason a citizen refuses to pay funds, then he will have a debt. A creditor who may be represented by a state, bank, or ex-spouse has the right to file a lawsuit in court to enforce the recovery of money. The court usually always takes the side of the plaintiff, after which the bailiffs open enforcement proceedings. Bailiffs can act on a deadbeat in different ways, and even the use of payroll deduction on a writ of execution applies here. Using this method, some of the citizen’s salary will be transferred directly to the creditor by the employer.
Standard Mandatory Retention
An employer, even without a writ of execution, withholds some of the salary of his employees. These funds are used to repay mandatory payments. The main such payments include:
- monthly payment of personal income tax, and in this case 13% is transferred from the salary;
- PF contributions for future retirement benefits;
- health insurance transfer;
- contributions to the Social Insurance Fund, and only if available, citizens can receive temporary disability benefits or maternity benefits.
The above funds are paid directly to the organization in which the citizen works. But in any case, this money is deducted from the salary of a specialist.
Nuances of deductions from salaries on the writ of execution
Such deductions are specific and are also used only if there is an open enforcement proceedings against the defaulter. For this, a citizen must have serious debts to various persons or organizations. Funds from the salary are transferred by the employer directly to creditors.
When determining the size of the penalty on the writ of execution, the nuances are taken into account:
- open enforcement proceedings are required;
- the amount of the amount claimed depends on the citizen's earnings;
- the Federal Law "On Enforcement Proceedings" contains information on what maximum percentage of a salary can be withheld;
- money is transferred by the employer directly to the lender's account.
To apply such a measure of influence, bailiffs turn directly to the head of the company in which the defaulter works. A writ of execution or other similar document with legal force shall be transferred to the Director. It is on the basis of this document that the required amount on the writ of execution is paid to the creditor monthly.
Types of Executive Documents
Salary deductions can be applied not only on the basis of a writ of execution formed by the bailiff. For this, various documents can be transferred to the accounting department of the company where the debtor works. The main types of executive documentation include:
- Performance list. It is the most popular document passed to the accountant of the company. It is compiled after a decision by the court. Its main purpose is the enforcement of the judgment.
- The court order. This document is the result of order proceedings.For example, a creditor files a lawsuit in court, to which he attaches official documents that are evidence of violations by the defendant. By decision of the court, the creditor is issued an order, which is transmitted further to the place of work of the non-payer.
- Alimony Agreement. Parents of a child who are former spouses can independently determine how much and when child support will be transferred to a minor. In this case, they draw up an agreement, which must be certified by a notary. This document is transferred by the direct payer to the place of work, as a result of which the required amount of funds will be transferred automatically from the salary to the second party to the agreement.
- The decision of the bailiff appointed by the performer in a particular case.
- Acts drawn up by representatives of other state organizations.
Although all these documents are compiled by different institutions, they have the same purpose. Most often, deduction from the salary according to the writ of execution occurs. To do this, a trial is preliminarily held and a judge makes a decision regarding the need to forcibly recover money from the non-payer.
What debts are held for?
Penalty on the writ of execution, which consists in the forced transfer of a certain part of the salary to the creditor, is possible only if there are certain serious debts. These include:
- payment of alimony for young children;
- compensation for harm caused to the health of another person;
- transfer of compensation related to the death of a citizen who is the breadwinner of other people;
- Compensation for moral or material damage caused during the commission of a crime.
It is for these purposes that the funds that the citizen earns must be directed first of all.
What information is included in the writ of execution?
The deduction on the writ of execution from the salary is made directly by the accountant of the company in which the debtor works. In order for a company official to legally transfer funds to a creditor, he must verify the authenticity of the existing document.
The following information must be in the writ of execution:
- name of the court that issued this document;
- number of open enforcement proceedings;
- composition of the judgment;
- date of entry into force;
- date of sheet formation;
- information about the debtor and creditor;
- if a minor is present in the case, then his name is F.I.O. and date of birth.
If the lender loses the sheet, then he can get a duplicate of it. On the basis of such a document, it is not required to issue an order to the head of the company, and there is also no need to obtain permission to levy funds from the employee of the enterprise. Withholding begins on the day after receipt of the leaflet from the executive body by the accountant of the company.
Set limits
It is not allowed for the creditor to receive the full salary of the debtor, therefore, certain limits are set at the legislative level. The limit of deduction from salary on the writ of execution depends on the size of the debt and the characteristics of the recipient of the funds.
In general cases, the amount of payment may not exceed 20% of the citizen's salary. If there are several enforcement proceedings opened against the debtor, then transfer of 50% of his income is allowed.
In specific situations, the percentage of deduction on writ of execution can reach 70%, for example, if a person has three minor children, for whom he has not transferred child support for a long time. This also includes compensation for damage caused to other persons when committing crimes, which is prescribed in Art. 138 shopping mall.
The amount of deduction on the writ of execution is calculated by the direct bailiffs, after which their requirements are met by the accountant of the company.
What is the maximum amount that can be transferred?
Based on the provisions of the Federal Law No. 229, as much as possible on such sheets 70% can be levied on the debtor’s salary. When assigning such a percentage, a direct citizen receives only 30% of his salary. Usually, such a significant payment is assigned if there is substantial congestion in child support paid to minor children.
If you need to pay off other types of debts, then usually 20 to 50% of the debtor’s income is charged.
How is the recovery carried out?
The execution order of the writ of execution involves the execution of several successive stages. These include:
- Initially, a court session is held, at which a decision is made on the need to enforce the recovery of money from the debtor.
- The bailiff or direct creditor transfers this document to the company where the deadbeat officially works.
- The accountant of the enterprise makes a corresponding note in a special journal, designed to record such documentation.
- A notice of receipt is sent to the bailiff.
- Such a document is stored with other strict reporting papers, for which a separate safe is usually bought.
- If the employee whose salary is charged is dismissed, the leaflet is returned to the bailiff.
- On the basis of the sheet, a certain part of the employee’s salary is deducted, after which this amount is transferred to the creditor in any suitable way.
- An accountant of the company will certainly draw up a special report on the amount of funds withheld, which is transmitted for examination to the bailiff.
The collection is carried out every month from the employee's salary. Typically, loan funds are transferred via wire transfer. The process is carried out within three days from the moment when the company gives salaries to employees.
What postings are used in accounting?
For each lender, the most effective way to get their money is considered to be foreclosure on the wages and other income of the debtor. Under such conditions, a citizen who is a non-payer receives only a certain part of his salary. This method is also considered convenient for him, since you do not have to accumulate any amount on your own to pay off the debt.
If the company repays the employee’s debt by transferring a certain part of his salary to the creditor, then the accountant of this enterprise must correctly record these operations in accounting. For this, the following types of postings are used:
- D26 K70 - payroll company employee;
- D70 K68 - withholding personal income tax on income of a citizen;
- D76 K50 - the use of different types of deductions from the salary based on the writ of execution;
- D70 K68 - deduction in the form of alimony to the recipient from the cash desk of the company;
- D76 K51 - transfer of funds to the creditor by bank transfer;
- D76 K51 - collection fee for the transfer;
- D71 K50 - transfer of money by mail.
If such transfers are incorrectly reflected, then they can be challenged.
Employer Responsibilities
The head of the company, receiving a leaflet from the executive body, must follow the requirements of the bailiff. Therefore, if the director refuses to withhold a certain part of the employee’s salary, then he can be held accountable. Such liability is presented in the form of a large fine.
The lender may file an additional lawsuit against the company where the debtor works. Often, the court makes a decision that the organization should pay compensation to the creditor for each day of delay.
Conclusion
Lenders have the right to sue debtors who for a long time do not fulfill their debt obligations.Upon satisfaction of the claims, the writ of execution shall be sent to the place of work of the defaulter. The employer must withhold the required amount from the employee’s salary, which is then transferred to the creditor.
The amount of collection depends on the characteristics and size of the debt. If the employer refuses to transfer funds to the creditor even after the adoption of the writ of execution, the company may be held liable.