How are dividends paid to founders?

Author of the article: Yulia Kaisina Last modified: January 2021 12665

Dividends - profits paid to the founders, co-founders and shareholders of the organization - are considered income from which alimony is deducted. However, this type of profit is very specific, so alimony from dividends can be difficult to calculate. There is no separate article concerning them in the Family Code. Therefore, in judicial practice and accounting calculations, they are guided by general provisions, taking into account the characteristics of this type of profit.

Alimony from dividends of the LLC founder

According to Government Decree No. 841 of July 18, 1996, alimony for the maintenance of minor children is withheld from wages and other income.
If the founder is not the head of the organization, he may not have a formal employment relationship with the organization, and, therefore, may not receive wages. Then the only income of the founder becomes part of the profit from the activities of the LLC in the form of dividends, which will be subject to recovery after taxation of the organization. Income in the form of dividends is a frequently changing value, and often completely absent (which will not bring the recipient a decent monthly allowance).

From the provisions of paragraph 1 of Art. 28 of Federal Law No. 14-FZ “On Limited Liability Companies”, dividends can be distributed among co-founders no more than once a quarter (i.e. once every three months), and according to Art. 81 of the RF IC, when alimony is assigned in proportion to income, alimony funds must be paid by the obligated person on a monthly basis. This gives rise to some contradiction in collecting alimony using the shared method in relation to the founder of an LLC, since the person does not have a monthly income, but only receives profit in the form of dividends no more often than quarterly.

The most appropriate way to collect funds from the founder of an LLC is to withhold alimony in a fixed amount.

An additional argument may be the fact that the payer’s income, which depends on the profit of the enterprise, is unstable, changeable and will not always meet the needs of the person in need.

When the payer is the director of an LLC

Naturally, you can get a job in your own LLC - general director (chief accountant), setting yourself a salary, but not in the amount of 2,000 rubles. Since in St. Petersburg there is a regional agreement that establishes the minimum wage - this is 11,700 rubles - h.

Accrued funds must be brought to the recipient within 3 days from the date of accrual of wages to the payer. The accountant is obliged to comply with the deadlines, as well as the amount that should be accrued. Otherwise, he may be held accountable. If the alimony payer independently carries out activities on behalf of the created LLC, all these actions must be performed by him.

Agree, the term is used here with a very broad meaning. Therefore, we cannot do without by-laws and regulations. Fortunately, there is one such thing. During the Soviet era, alimony was deducted from total earnings. This is how it should be today. I don’t know newlyweds who would enter into an alimony agreement during registration at the registry office.

Tax legislation provides for partial exemption from personal income tax for certain types of income, i.e., income up to a certain amount is exempt from taxation.

The basis for reducing the payment amount is lack of income. The court may decide to award alimony in a fixed fixed amount. The plaintiff must provide compelling written arguments for his claim. When the recovery is a percentage, the parties can agree or through the court also determine the alimony obligations in a fixed amount.

In many ways, such problems can be avoided by the payer’s integrity. There are often cases when alimony is not paid at all, and the result of collecting it through the court is zero. I am a member of an LLC and receive dividends. This year I have to pay child support in a certain part of my income according to a court decision.

What to do if the alimony refuses to receive dividends

The decision to pay alimony is considered fulfilled when the prescribed amount is paid to the appointed person. Dividends, according to legislative norms, must be paid before the expiration of 60 days from the date of adoption of the relevant decision.

Persons who have not received dividends are not awarded alimony. In the event of a voluntary refusal of the alimony worker to receive this form of profit from the enterprise, the fact is recorded in documents. Such a statement is drawn up by an accountant. But in no case is a citizen exempt from paying alimony. It’s just that a person is obliged to take financial resources either from personal funds or from another source of income.

https://www.youtube.com/watch?v=77Ykn23XlzM

Several categories of citizens can profit from the activities of an enterprise:

• Founders of JSC or LLC;
• Holders of a block of shares of JSC;
• Individual entrepreneurs (entrepreneurs) who are not legal entities.

Each of the specified recipients is accrued differently.

The situation is different if the founder of the LLC is the only participant. In this case, he alone makes the decision to pay (to himself) part of the funds received. He may make such a decision, or he may, based on personal considerations, including for the purpose of evading payment of alimony, not make such a decision.

Profits will be accumulated, capitalized, spent on production development, acquisition of property at the expense of the enterprise, business trips and entertainment expenses. In fact, all these costs will go to satisfy the personal needs of the owner (founder). But the income from which alimony can be withheld will not really exist.

Things are somewhat simpler with the collection of alimony from the income of individual entrepreneurs. In this case, all profit received (minus taxes) is the personal funds of the individual entrepreneur. And there are no problems with accrual and collection.

Alimony in a fixed amount

The peculiarity of this type of payments is that there is no connection between them and the size of the alimony payer’s regular income. As a rule, this method of retention is resorted to in the following cases:

• The parent does not have a regular income.
• The children were distributed between the ex-spouses.
• The father's salary is paid in foreign currency.
• There is no way for the payer to make money.
• If shared deductions violate the rights of the parties to some extent.

When the court determines the amount of alimony in fixed amounts, the court takes into account the following key factors:

• If at some stage the money for the maintenance of a minor was calculated as a percentage, then the payments should remain at no less level.
• If alimony was not paid in shared proportions, then it is customary to take the average salary in the Russian Federation as a basis.

Alimony payments in a fixed amount

In this case, the amount of alimony is in no way tied to the regular income of the payer. Most often, the need for this method of withholding funds arises in the following situations:

• the citizen does not have a regular income;
• the children remain with each party;
• the father receives a salary in the currency of another country;
• the payer does not receive any profit;
• if the shared deduction somehow violates the rights of the parties.

When determining fixed alimony amounts, the court must take into account two key factors:

If previously financial assistance for the needs of a minor was assigned as a percentage of the payer’s salary, then it is important not to reduce the level of payments. If alimony was not paid in proportion, then the average salary in Russia is taken as the basis.

The court reserves the right to take into account other circumstances of the family and financial situation of the parties when determining the amount of payments.

The RF IC names two ways to establish maintenance for a minor: in proportion to the payer’s income and in a fixed amount. It is allowed to use both methods simultaneously.

In fractional terms

According to Article 81 of the RF IC, courts collect maintenance from a minor in the form of a share of income.

Depending on the number of children, the payer must transfer monthly:

• 1/4 of cash receipts per child;
• 1/3 – for two minors;
• 1/2 – for three.

In solid size

Since dividends are classified as irregular income, it is more appropriate to ask the court to order a payment for the child in a fixed amount. The payment amount is calculated based on the subsistence level. The financial situation of the parties, marital status, and the presence of other children with the payer are taken into account. As the cost of living increases, alimony is indexed.

The advantages of this option are that the payer must transfer money monthly, regardless of whether he was paid dividends or not.

Mixed alimony

Alimony from dividends of the founder of an LLC can be assigned according to a mixed scheme. This method is suitable when the founder of the organization simultaneously serves as a director. From wages, maintenance will be withheld in shares, from dividends - in a fixed amount.

The parties can independently choose the method of calculating alimony by recording their decision in the alimony agreement. To give legal force, the document is certified by a notary. In case of a dispute, this issue is resolved in court.

Amount of alimony

But judicial practice shows that in some situations the method of calculating alimony as a percentage of income violates the legal rights and interests of the child. For example, if an organization, according to documents, incurs losses without making a profit, then alimony from dividends is not collected. As a result, the child may receive 1-2 thousand rubles from the salary of the child support provider, which does not satisfy the needs of the minor, but at the same time complies with the law.

There are other options for collecting alimony.

1. In a fixed amount, which depends on the cost of living parameter established in the region of residence of the parents. When this indicator increases, the amount of alimony also increases, and when it decreases, the amount of alimony payments does not change. Usually the court sets alimony at a minimum of 4 thousand rubles.
2. In a combined way - as a percentage of income and in a fixed amount. This is the most optimal way to collect alimony from the director of an LLC. Alimony in % will be collected from a fixed salary, and a fixed amount - from non-permanent dividends.

If the financial and/or marital status of the recipient of the funds or the alimony provider has changed, then both parties have the right to go to court with a demand to increase/decrease the amount of alimony.

Alimony from the sale of an apartment: arguments against deductions

Currently, there are a lot of arguments aimed at abolishing alimony collections when selling apartments:

1. Selling an apartment is a transaction not aimed at generating profit or income. It is a reflection of the conversion of real estate value into money supply.
2. This type of transaction is often aimed at the parallel acquisition of other real estate, so collecting alimony from 25 to 50% is to infringe on the interests of the alimony payer, who, as a result of the collection, will not be able to purchase anything in return.
3. Alimony is necessary to provide the child with a decent standard of living; it is not intended to enrich the recipient. One-time purchase and sale transactions have no basis for making a profit. The amount withheld from the sale of apartments is quite large, and this exceeds the norms established for alimony. There is a possibility that such large alimony payments will be spent not on the child/children, but on the needs of the parent raising them.

The procedure for withholding alimony from amounts received from the sale of an apartment is attractive only for the recipient, but has little justification for the party paying alimony. This is a direct violation of the interests of the payer and a departure from the goals associated with alimony.

Increasingly, lawyers are inclined to believe that it is advisable to perceive the wording related to the receipt of income from civil contracts in a restrictive manner. The legislative act refers to contracts concluded due to the provision of services related to economic or labor activities (contracting, renting, etc.). It follows that if the alimony payer provides any services (repairs, cleaning, consultations, etc.), then alimony must be deducted from the income received from the activity. With regards to agreements concluded regarding the sale of an apartment or land plot, the deduction of alimony is unjustified and inappropriate.

Grounds for alimony payments

Without legal documents, it is not possible to accrue payments. Following the legislation of the Russian Federation, alimony payments can be assigned using the following documents:

1. Writ of execution - issued by the court after a decision has been made in the case, according to which the claim of the future recipient has been satisfied.
2. Court order - issued by a court without a hearing or lawsuit. That is, when the obligation to pay alimony is not subject to challenge. For example, if there is a previously signed agreement, the terms of which were not fulfilled.
3. An alimony agreement is a document equal in force to a writ of execution, obtained due to the notary’s certification of a mutual agreement.

Is alimony withheld from bank dividends?

If a dispute arises about the withholding of alimony from profits received from a bank deposit, it is better for the alimony payer to seek legal assistance. According to the general rule, alimony is not withheld from dividends that the payer receives from a bank deposit. This type of income is not listed in the list set out in Resolution No. 841.

On the other hand, the same document states that the income that the alimony payer receives from contracts concluded on the basis of civil law is the profit from which alimony is calculated. When making a deposit, an agreement is concluded between two parties: the bank and the depositor, the interaction between which is regulated by the articles of the Civil Code. Thus, dividends that are transferred to the depositor by the bank can be considered as profit received under an agreement concluded within the framework of the Civil Code. According to the second paragraph of the “List of types ... of income from which alimony is withheld”, subparagraph “O”, alimony can be withheld from income accrued to the deposit.

Special attention should be paid to two more points. The body of the deposit itself, that is, the amount that the alimony payer transfers to the bank for use, is not income from which alimony is calculated

Thus, this money completely belongs to the alimony payer. But if he evades payment of funds for the maintenance of minor children, the executive authorities, represented by the bailiff, have the right to seize the bank account. Thus, the alimony payer is not deprived of these funds, but cannot use them. After paying the alimony debt, such penalties are lifted, and the alimony payer will again be able to use the funds. Please note that the bank continues to accrue dividends on the deposit in the amount stipulated by the agreement. Removal of the seizure is possible only after the bank receives written confirmation of payment of the debt.

If the alimony payer has a significant debt and does not pay alimony for a long time, the bailiff may initiate criminal proceedings against him. In this case, the bank account is not only seized, but can also be used to pay off alimony debt, and funds from it are transferred to the benefit of minor children. This applies to both the deposit amount itself and the dividends accrued on it.

Forum

Thus, in the case materials there is an extract from the personal account of M.A.’s deposit, from which it follows that the purpose of the deposit is “to obtain income in the form of interest accrued on the amount of deposited funds,” the interest rate is 6.75%. From the movement on the account it can be seen that the deposit was opened on January 30, 2009.

I believe that 12 million fathers paying alimony and having bank accounts in the Russian Federation is a sufficient number to understand how widespread the violation of rights and freedoms is. I urge everyone to contact the Government of the Russian Federation, the Commissioner for Human Rights, public organizations, the State Duma, and of course the Chairman of the Government of the Russian Federation (who was simply framed) with a request to clarify the absolutely unconstitutional and unfair Resolution No. 613.

The amount of bank investments and interest on them, a multiple of the alimony debt, can be seized from the debtor’s bank account without his consent by a bailiff in favor of paying off the debt in agreement with the banking organization that opened this account (Article 81 of Law No. 229-FZ ).

When summarizing the judicial practice on the topic of appealing decisions on writing off funds from bank deposits of debtors in favor of repaying alimony debt, we can come to the conclusion that for defaulters it is disappointing: the bailiff’s decision will also be approved by a court decision, since alimony obligations are priority for implementation and are aimed at respecting the interests of socially vulnerable segments of the population.

Additional nuances

The list of income of the parent, especially if he is a legal entity, is taken into account without fail. To collect alimony from individual entrepreneurs or founders of an LLC, all income that the entrepreneur receives is taken. Since recently, accounting has been carried out using the column for business expenses, in contrast to the previously developed accounting plan with the exception of expenses.

Some entrepreneurs, starting to develop a business or company, reach a level of good competitiveness, and the income of such legal entities fully covers expenses with a superior difference, without cases of zero earnings. But the higher the income becomes, the more financial resources need to be allocated for dividends to pay alimony. As this situation arose, the legislature decided to reconsider the decree setting the amount for payments.

For example, in a case regarding the payment of alimony, the court presented the following arguments: the calculation of the amount to be collected took into account only income and expenses that were documented, that is, they were in fact real. This state of affairs shows the current financial situation of an individual entrepreneur, entrepreneur or LLC founder

Attention is also drawn to the taxation system, which records expenses and income

Indicators that are important for compiling the alimony base:

1. Documented expenses are justified economically.
2. The parent must independently prove that the expenses are economically justified; it is in his direct interests to reduce the amount of the benefit provided. An example would be the purchase of real estate; the amount of alimony determined in the end depends on the purpose of this acquisition - for business activities or for personal use.

If the parent uses a simplified taxation system, then all expenses must also be documented and taken into account by the accounting department.

Features that arise when calculating the alimony payment base:

1. The alimony base is compiled taking into account the transfer of taxes that the company is obliged to pay to the state budget.
2. Incorrect compilation of the database entails punishable consequences, since such actions are considered a violation of the rights assigned by the constitution to legal entities.

As a result, it can be stated that a fair decision when determining the amount of alimony for payments is possible with timely reporting and economic feasibility.

Alimony from dividends of LLC founders is deducted in different ways, depending on the situation. A declaration is provided for the total amount of taxes paid and the tax rate for an individual. Declaration occurs as standard, using form 3-NDFL. Expense transactions are confirmed by entries in the income and expense book.

How to withhold alimony from the income of a disabled person

A disabled person needs outside care and additional expenses for his maintenance. On this basis, the court may reduce the amount of alimony. However, the accountant should not independently reduce the amount of alimony specified in the writ of execution. Regardless of the presence of applications from a disabled employee about the need to reduce the amount of alimony, you must be guided by the rules specified in the writ of execution (agreement on the payment of alimony).

Example

Collection of alimony by agreement

You need to write an official statement addressed to the chief bailiff of the department of the Federal Bailiff Service, where the enforcement proceedings on your writ of execution are located, with a request to check the accounting of the debtor (ex-husband) on the correctness and timeliness of the transfer of alimony. They are required to conduct an inspection and provide you with a certificate indicating accruals for wages and other payments and the amount of alimony. If something is not true, go to court.

If an individual entrepreneur uses the “Income minus expenses” tax system, then in order to confirm expenses the court must provide KUDIR - this is where all income and expenses of the individual entrepreneur are reflected for tax accounting purposes. In this case, those expenses that are not indicated in the KUDIR are also taken into account.

Alimony for additional expenses for the child. Types of additional expenses for children Children left in the care of one of the parents have the right not only to receive a monthly... This means that you can apply both at the place of residence of the plaintiff (yourself) and at the place of residence of the defendant (the one who is obliged to pay child support). You do not need to pay the state duty (clause 2, clause 1, article 333.36 of the Tax Code of the Russian Federation). What documents are provided? Passports of the parties (mother and father). Certificate of income of individual entrepreneurs. Child's birth certificate.

About the income of the LLC founder

How to calculate the amount of alimony for persons receiving income from business activities? For example, the alimony may be the founder of a limited liability company, receiving part of the profits from the work of this company. How will alimony payments be withheld in this case?

It should be understood that the founder and the company he created are not the same thing. Despite the fact that the profit of the enterprise is distributed among the organizers, the company’s funds themselves cannot be used to pay off their obligations, which include alimony payments. Each of the founders receives dividends, and they should be considered as a source of profit for such an entity.

A limited liability company is an organization conducting commercial activities. Its founders can be both legal entities and individuals. If there are several of them, then the profit is divided between all participants of the company.

Therefore, it is impossible to obtain alimony from an LLC. The point is that in the event of forced collection of funds, it will not be possible to seize all of the organization’s accounts. If the alimony worker conducts individual business activities, then it is possible to write off money from his business accounts.

Therefore, if a person’s only income is dividends received from the organization, then they are paid once a quarter. However, most often the founders work in the companies they organize in management positions, receiving not only a percentage of the company’s total income, but also a monthly salary. In such situations, the calculation of alimony will be made from both wages and dividends.

Due to the fact that the founder of an LLC can have a variety of incomes, to deduct alimony, all possible ways of obtaining funds should be taken into account

The frequency of payments is also taken into account.

Alimony from dividends, is alimony paid from dividends on shares

Do I need to pay alimony on dividends, coupons and other profits received as a result of investing?

The Constitution of the Russian Federation proclaims the protection of family, motherhood and childhood. One of the ways to protect the interests of family members is the institution of alimony obligations. Alimony is financial resources withheld from family members in favor of a person who is unable to provide for himself. Alimony can be withheld not only from parents in favor of children, but also in favor of disabled teachers, grandparents, grandchildren, sisters and brothers, a needy spouse, including a former one, subject to certain criteria.

The procedure for assigning and withholding alimony is specified in the Family Code of the Russian Federation (FC RF). The most common practice is withholding alimony in favor of minor children, therefore this type of alimony is regulated in the most detail at the legislative level. In accordance with Art. 80 of the RF IC, parents are obliged to support their minor children, and if a parent does not provide support for their child, then the funds are collected in court.

To maintain the child’s previous standard of living as much as possible, alimony can be established both in a fixed monetary amount and as a share of the income level. In accordance with Art. 81 of the RF IC “... alimony for minor children is collected by the court from their parents monthly in the amount of: for one child - one quarter, for two children - one third, for three or more children - half of the earnings and (or) other income of the parents...”.

The legislator uses broad language, indicating the possibility of withholding alimony from other income that is not comprehensively listed in the Family Code. Thus, one of the main problems is determining the income from which these funds will be withheld. The concept of other income within the framework of alimony obligations is disclosed in the Decree of the Government of the Russian Federation of July 18, 1996 N 841 (as amended on April 9, 2015) “On the list of types of wages and other income from which alimony for minor children is withheld.”

Investment income in this resolution refers to paragraph “k” of Part 2, which states that “... Withholding of alimony is made... j) from income from shares and other income from participation in the management of the organization’s property (dividends, payments on equity shares and etc.)...". In accordance with this paragraph, alimony may be withheld from the income that a citizen receives in the process of exercising his rights as a participant in business entities. It is worth noting that judicial practice proceeds from the fact that the specified income must be periodic. Thus, according to the position set forth in the ruling of the Constitutional Court of the Russian Federation dated January 17, 2012 N 122-О-О, the Resolution of the First Arbitration Court of Appeal dated October 24, 2017 in case N A39-8046/2016 and other judicial acts, receiving income from the sale of shares ( shares) or in connection with withdrawal from companies in one-time transactions does not entail the obligation to pay alimony.

In relation to other investment income, clause “o” of Part 2 of the Resolution may be applicable, according to which alimony is withheld “from the amounts of income received under agreements concluded in accordance with civil law...”. The Constitutional Court, in a review of established practice, explained that alimony is subject to withholding from income received only under those contracts, by concluding which a person realizes “... the rights belonging to everyone to freely use their abilities and property for economic activities not prohibited by law...”, which also applies to agreements concluded during the investment process.

It should also be borne in mind that the legislator consistently protects the interests of a person who is unable to provide for himself independently, and allows for foreclosure on any other income that does not fall under the points listed above. For additional protection of a minor or disabled person, Article 112 of the RF IC states that if earnings and (or) other income are insufficient, alimony is withheld “... also from funds transferred under contracts to commercial and non-profit organizations, except for contracts entailing a transfer of ownership. If these funds are insufficient, foreclosure is applied to any property of the person obligated to pay alimony, which, by law, can be foreclosed upon...”

Thus, the assigned alimony can also be withheld from dividends, coupons and any other profits received as a result of the investment.

Payment of dividends under the simplified tax system or whether to submit a declaration

Should an organization applying a simplified taxation system submit to the inspectorate at the place of tax registration a tax calculation for income tax when paying dividends to the organization's participants - individuals (there are no other participants)?

The procedure for determining the tax base for corporate income tax on income received from equity participation in other organizations is established by Article 275 of the Tax Code of the Russian Federation.

According to paragraph 2 of Article 275 of the Tax Code of the Russian Federation, if the taxpayer’s source of income in the form of dividends is a Russian organization, then the specified organization is recognized as a tax agent and determines the amount of income tax taking into account the provisions of this paragraph.

Tax agents are required, at the end of each reporting (tax) period in which they made payments to the taxpayer, to submit tax calculations to the tax authorities at their location.

In accordance with Article 24 of the Tax Code of the Russian Federation, tax agents are persons who, according to the Code, are entrusted with the responsibility for calculating, withholding from the taxpayer and transferring taxes to the budget system of the Russian Federation.

Consequently, if the founders (participants) of a Russian organization are only individuals and the amounts of dividends due to them are subject to personal income tax, then such organizations do not have the duties of a tax agent, in particular, to calculate, withhold and transfer corporate income tax to the budget , upon submission of a tax calculation for this tax.

USEFUL INFORMATION: Donating a share of an apartment from a notary: how it is formalized, how much it costs and what documents are needed

Russian organizations - taxpayers of income tax, acting as tax agents, submit calculations as part of subsection 1.3 of section 1, as well as sheet 03 “Calculation of income tax withheld by the tax agent (source of payment of income)”.

In this case, the amount of dividends distributed in favor of individuals who are residents of the Russian Federation is indicated on line 043 of sheet 03 only for use in calculating income tax on dividends paid to Russian organizations.

What to do if the founder or director of an LLC delays payment?

If the LLC delays payment, you must contact the bailiff service.

The recipient draws up a statement indicating:

• name of the bailiff unit;
• personal data;
• details of the writ of execution;
• information about the payer;
• information about the child;
• a request to apply enforcement measures;
• Bank details;
• list of applications;
• date and signature.

The application is accepted for processing within three days.

The application must be accompanied by a package of documents:

• writ of execution (court order, agreement, writ of execution);
• passport;
• child's birth certificate;
• Bank details.

Not all recipients of alimony, knowing that the ex-husband (wife) is the payer of alimony and the director of the enterprise, understand the difference between the position and legal status of such an alimony payer.

Alimony from dividends, as a source of income, is withheld only from the founder (shareholder). The founder may not be part of the management of the enterprise and may not personally participate in its activities. However, thanks to the funds or tangible assets invested in the capital of the enterprise, the founders (participants) have the right to receive a share of the profit from the activities of the enterprise, being classified as individuals.

The director, on the other hand, can simultaneously be a participant (founder, shareholder), or he can be a simple hired employee (TOP manager), who receives wages on the same basis as other employees. If, according to the terms of the employment contract with the director, remuneration payments are provided based on the results of the enterprise’s activities for the reporting period, then they are not dividends, but are considered as cash bonuses from which alimony is paid.

Current legislation provides for two options for fulfilling alimony obligations:

1. On a voluntary basis. Most often, such payments are made through a notarized agreement. The document specifies the frequency and amount of payments.
2. If the parties are unable to reach a common opinion, the collection of funds is carried out forcibly on the basis of an appropriate court order. In the event of subsequent evasion of the payer’s obligations, the procedure for withholding alimony is determined by the writ of execution. This document is sent to the accounting department of the organization where the child’s father works.

But what to do if the organization does not pay dividends? In this case, the accounting department cannot transfer funds to the recipient’s account. The way out of the situation is to contact the bailiff service. This organization is obliged to monitor the process of execution of court orders and is capable of obliging the defendant to repay the debt through other means, including seizure of property.

What to do if an organization does not pay child support

If alimony payments are delayed by the organization, the claimant must initially contact the LLC to find out the reason for the delay in payments: after all, debt due to the fault of third parties (the management of the LLC or its accounting department) will not become the reason for the payer’s deliberate evasion of payments (the only exception will be the case when the founder and LLC director is one person and the only full-time employee of the organization).

It is better to make an appeal for clarification of the reasons for the occurrence of debt under a writ of execution in writing and in any form, be sure to indicate:

• personal data of the recipient, payer and child;
• details of the writ of execution;
• date of presentation of the writ of execution or agreement to the organization.

After receiving such a request, the LLC must respond by paying the debt or providing another written explanation.

If the payment does not follow, the next step will be to contact the bailiff service, which has broad powers to inspect organizations regarding the procedure for calculating alimony funds and bringing them to administrative responsibility for violating the requirements of enforcement proceedings.

Sample application to an organization for non-payment of alimony

To the head of Twin + LLC, Samoilova E.V.g. Pskov, st. Navalnaya, 14

collector Petukhova A.Yu.g. Pskov, st. Petrovskaya, 17, apt. 31, contact/tel. xx-xx-xx

Statement

According to the decision of the Pskov Magistrate Court, which entered into legal force on May 15, 2017, there is a writ of execution, Series Supreme Court No. 075815997 dated May 15, 2017, for the collection of alimony from an employee of your organization, Ilya Sergeevich Petukhov, in favor of his minor daughter, Natalya Ilinichna Petukhova, 03/12/2005 .R. in the amount of 5,000 rubles. 00 kop. monthly until the child reaches adulthood.

On May 17, 2017, I handed over the writ of execution to your organization to accountant O.Yu. Simonova. together with the application for the calculation of alimony (on the copy of the application that remains with me, there is a mark indicating acceptance of the original document).

Over the next two months and in the current month (August 2017), no payment was made to me; a debt arose. Delaying funds for the maintenance of a minor child violates his legal rights and interests; according to current legislation, alimony payments are a priority.

Based on Art. 109 RF IC, Art. 98 of the Federal Law “On Enforcement Proceedings”, Art. 17.14. Code of Administrative Offenses of the Russian Federation I ask:

1. Start withholding alimony from the debtor Petukhov I.S., having also determined and paid the amount of the debt.
2. Bring to justice the officials responsible for the formation of the alimony debt and warn about the impossibility of further violation of the requirements of the executive document.

In the absence of a response to this appeal, in order to protect the rights and interests of my minor daughter, I reserve the right to contact the territorial department of the bailiff service to conduct an inspection of your organization in accordance with Art. 12 of the Federal Law of July 21, 1997 No. 118-FZ “On Bailiffs”, Art. 64 of Federal Law No. 229-FZ “On Enforcement Proceedings”.

Applications:

1. A copy of the writ of execution.
2. A copy of the application for withholding alimony and the presentation of the writ of execution dated 05/17/2017 with a note of acceptance.

08/22/2017 ______________ /Petukhova A.Yu./

Is alimony paid from dividends?

It’s bad when the father who does not live with the family is unemployed; the amount of alimony that can be received from such a payer is calculated based on the minimum wage or the amount of unemployment benefits. It’s another matter when the father is the founder of an enterprise, a holder of a block of shares or an individual entrepreneur (individual entrepreneur), in which case it is legally stipulated that alimony from dividends must be withheld.

In addition to the actual salary at his main place of work, he receives dividends - a percentage of the enterprise’s profit or the value of securities on the market. In practice, it is not always simple when calculating alimony from these cash receipts.

What causes the confusion in receiving alimony from dividends, what amounts and in what order are subject to withholding, and how to prove the amount of profit received as dividends in order to ensure payment of the amounts due to the child?

Unprofitability of the enterprise - what to do with alimony

Not all entrepreneurs are so successful in their endeavors that they are constantly lucky and the enterprise consistently generates profits that can be distributed as dividends. There are unprofitable enterprises in which profits are less than the costs of ensuring production, paying wages to employees, and taxation.

What to do if the enterprise is unprofitable?

If there is no profit, there is nothing to distribute. It turns out that there is no basis from which alimony can be withheld from dividends.

In this case, alimony is withheld either from real income (salary - if the payer holds any position in the enterprise and receives a salary for it), or - in the saddest case - if the founder is not on the staff of the enterprise - can be calculated only from the minimum the amount of wages (minimum wage) established at the time of payment of alimony.

How is alimony paid?

Today, legislative norms provide for three options for paying alimony:

• by transferring to the child or alimony recipient property that belongs to the payer - this option is possible only if a voluntary agreement is concluded between the parents;
• alimony is calculated in a fixed amount - in this case, monthly payments are made in the same amount;
• calculation of alimony payments as a percentage of the alimony payer’s salary or other income, the list of which is set out in Government Decree No. 841.

If alimony is paid on the basis of the provisions specified in a voluntary agreement, the principles for calculating them remain the same. In the event that the spouses cannot agree on the issue of child support, the decision is made by the judicial authority during its meeting.

The alimony payer may have several types of income: these are wages, funds that he receives by renting out his property, and a scholarship or dividends. According to Resolution No. 841, alimony is calculated on almost all income, with the exception of compensation payments, assistance in connection with the birth of a child, marriage, and funeral payments.

Many recipients and alimony payers have a question about how alimony is withheld from dividends. The answer to this depends on what specific dividends we are talking about. It can be:

• payments that the bank accrues for using the deposit;
• profit from participation in a joint stock company or limited liability company.

Please note that these are different items of income, therefore the issue of calculating alimony is resolved differently. https://www.youtube.com/embed/zaT08OTODos

General director salary 10 thousand how to collect alimony

• a copy of the salary certificate of the person liable for alimony (it can be obtained from the bailiff conducting your enforcement proceedings);
• a copy of the response from the government agency. statistics with information on average wages in the labor sector of interest to us in the region;
• a thesis statement of the situation in connection with which this appeal was needed:
• when alimony was collected;
• what amounts are paid monthly?

The rules for collecting alimony in percentage form for each child are prescribed in the text of Article 81 of the Family Code of the Russian Federation. The following documents will help you prove the lack of alimony:

1. Certificate from the claimant’s place of work or employment center;
2. Receipts for payment to an educational institution (kindergarten, school, lyceum, etc.);
3. Receipts for payment of additional education (tutors, clubs, sections);
4. Receipts and prescriptions for the purchase of vital medications;
5. Receipts for clothing, toys, stationery and educational supplies for each month to identify average expenses.

Please note that you need to divide the amount received in half (for yourself and your ex-husband), and if alimony from a gray salary does not cover the specified part, then feel free to contact the bailiff service or the court at your place of residence

Types of income from which alimony is withheld

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According to Art. 80 of the RF IC, parents must fulfill obligations regarding the financial support of minor children. If they divorce or do not live together, the one with whom the child remains can collect alimony from the spouse.

The list of income for deduction of alimony payments is strictly regulated by law. It includes:

• wage;
• military personnel's allowance;
• cash payments accrued to citizens for time worked;
• salaries, allowances and bonuses to salaries and tariff rates;
• coefficients and percentage bonuses related to working conditions;
• remuneration to teachers for classroom management;
• average earnings retained by an employee during sick leave and under other circumstances;
• payments to medical workers;
• additional rewards;
• all types of pensions and scholarships;
• sickness or unemployment benefits;
• business income;
• income from renting out real estate;
• earnings received from shares and other securities;
• payments to doctoral students;
• material assistance, except for payments from the municipal or federal budget;
• earnings received under a civil contract.

Monetary allowance

Serviceman Agapov N.O. receives 30,000 rubles monthly. After deducting personal income tax, contributions to the Social Insurance Fund and the Pension Fund, alimony is paid for one child. Size – 25% of allowance.

Earnings from shares

Yuzhakov L.D. is a shareholder of the PJSC, the enterprise is profitable, no loss has been recorded. He left two children with his ex-wife. To collect alimony, she went to court, then handed over the writ of execution to the bailiff.

Based on the IL, the bailiff made a request to the registrar, and the amount of earnings was provided. In such cases, income is not fixed, and the amount of alimony is different each time.

Earnings from shares are subject to tax. Payments for children in shares of income are deducted subsequently.

Disability benefits

Mochalov E.T. was ill for 10 calendar days. During this time, he was credited with 8,000 rubles. as sickness benefit. The calculation took into account his length of work and the amount of average earnings.

Income from rental housing

Yudin N.G. is officially employed, earns 50,000 rubles. monthly. Child support for two children is withheld from wages - 33%. Additionally, he has income from renting out the apartment. The hiring cost is 10,000 rubles. after withholding personal income tax. From this part of earnings, payments for the child are withheld in a fixed amount - 3,000 rubles. Thus, mixed alimony is applied in accordance with Art. 83 RF IC.

Can the deposit be withdrawn or closed for alimony?

After a divorce or other circumstances between spouses, the need to pay alimony arises. In most cases, men pay child support to provide for their minor children.

Some alimony providers hide from payments, hide their income, pay a low official salary, etc. Some people also keep money in deposits.

It is this category of depositors who are most often concerned with the question: will alimony be withheld from the deposit and interest on it? It is worth immediately noting that legislative practice in this matter has its own contradictions. Let's look at this issue in this article.

Contribution and alimony

Alimony is a monetary measure ordered by the court to be paid for the maintenance of minor children or elderly parents. Sometimes the parties can voluntarily agree on such payments and their amounts. If the settlement does not resolve the case, the decision will be made by the court.

By law, alimony can be withheld from all amounts of income received by the payer and from which taxes are paid. According to resolution No. 841 of June 18, 1996

Clause 2, alimony is withheld from income received under civil contracts provided for by the legislation of the Russian Federation. This includes both employment contracts and deposit agreements.

This can be approached in two ways: you can hide from paying alimony and save money secretly in a deposit account, or regularly pay alimony, but at the same time also put aside free money for a deposit.

Since the law does not have an unambiguous interpretation of whether deposits are subject to collection for alimony, the opinion of the court and bailiffs will be expressed regarding each situation individually.

A person will only have to agree with the decision or defend his opinion also in court.