Postings on alimony - a cheat sheet for an accountant

For what period of time is it possible to return the excess transferred amount?

Many alimony payers are faced with the question of what to do in case of overpayment of alimony. In order to answer this question, first of all, you need to understand why this is possible. So, overpayment of alimony is possible in several cases:

1. The company's accounting employees, who retain funds, made an error in the accrual.
2. Various mechanical errors that were made during the registration of accruals.
3. If the recipient did not promptly inform the executive services and the payer about any significant changes on his part. For example, if the child reaches the age of majority, or if the amount of payments changes.
4. In case of deliberate actions of officials.

Alimony payers in such a situation are concerned about the question: what to do next? Subsequent steps to obtain a refund depend on the factor responsible for the erroneous overpayment. Incorrect transfers may be caused by:

1. Accounting error. The accountants of the enterprise or company where the payer works are responsible for withholding alimony from wages. They could have made an error when translating or filling out documentation;
2. Mechanical errors. Failures in the banking system, for example, or an error during registration;
3. Late reporting of information about changes in payments by the recipient. Thus, the alimony recipient could intentionally or accidentally hide the child’s reaching the age of majority or the changes made by the court to the percentage or amount of alimony;
4. Intentional abuse of powers of officials or alimony recipient.

First of all, the question arises: which court to apply to. The answer depends on the amount of alimony transferred incorrectly. If the total amount does not exceed 50 thousand rubles, then the payer submits an application to the magistrate’s court. If alimony payments exceeding 50 thousand rubles have been paid, you must go to the general court.

Follow these tips:

• in situations where alimony was incorrectly withheld from wages due to the fault of the accounting department, it is necessary to obtain a corresponding certificate from the organization’s department;
• in the event of deliberate conspiracy and deception jointly by the recipient and the official, all possible evidence of connection and abuse of official authority will have to be collected;
• Upon completion of data collection, a claim is filed.

If the court makes a decision in favor of the plaintiff, the writ of execution is transferred to the FSPP, as well as extracts from the personal account. At the end of the case, the funds (alimony) must be returned to the payer’s account.

Let's consider what needs to be done to return the overpayment of alimony, depending on its size. If the transferred funds exceed the assigned payment amount by less than 50,000 rubles, then the alimony provider has the right to appeal to the magistrates’ court, guided by the Family Code; more than 50,000 - assistance will be provided to the payer in a court of general jurisdiction.

NO, your employer acted completely illegally! (And don’t be upset by the previous negative answers - their authors seem to have wandered into the legal category by accident.) According to Art. 137 of the Labor Code of the Russian Federation, in order to return amounts overpaid to an employee due to accounting errors, the employer has the right to decide to deduct from the employee’s wages ONLY if the employee does not dispute the grounds and amount of the deduction.

I have this situation. A trial was held to reduce child support due to the birth of my 2nd child. and the bailiff sent the writ of execution only to work and not to retirement. and for a year I paid 25 percent from my pension instead of 16 percent. The essence of the question is - can the amount of overpayment be offset against future payments? It’s the bailiff’s fault, what should I do?

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As a rule, the writ of execution is sent to the bailiff within three days after the employee is dismissed. In relation to alimony, such a period is established by Article 111 of the Family Code of the Russian Federation. For other deductions, the law does not establish a specific period. However, Part 4 of Article 98 of Law No. 299-FZ of October 2, 2007 states that the writ of execution must be returned immediately after the debtor changes his place of work.

The writ of execution can be received by the organization from a bailiff (usually by mail) or from the claimant himself (for example, from the ex-wife of an employee with a demand to pay alimony). Notify the employee of the receipt of the writ of execution. This must be done under signature (letter of Rostrud dated December 19, 2007 No. 5204-6-0). If the writ of execution is sent by mail, a special notice will come with it.

The bailiff assured that everything would be fine and if something unnecessary went somewhere, he would return the money. What they were afraid of happened. Mom took out a loan and paid the full amount just to stop the terror. Having paid off the debt, I had to pay the bailiff another 7% of the amount and another payment was withdrawn from my pension because the bailiff did not send the relevant document to the pension fund on time.

98 of the Federal Law of 02.10.2007 N 229-FZ “On Enforcement Proceedings” (hereinafter referred to as Law N 229-FZ), the employer, from the date of receipt of the enforcement document, must withhold monthly alimony from the wages and (or) other income of the person obliged to pay them, in accordance with the requirements contained in the executive document.

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A citizen paying alimony has the right to demand the return of funds if he can justify his claims in court. Recalculation at work will be done only for the last 3 years. The perpetrators will be obliged by a court decision to return the overpaid funds. The child's property and savings are not collected. Payments for an earlier period (up to the last 3 years) will not be compensated.

The main problem when returning funds paid for alimony obligations is their waste. The mother will be able to return the money spent on maintaining the baby. If the agreement was oral, then the matter is considered completely hopeless. It is virtually impossible to prove the fact of transfer of alimony.

Mistakes made by accounting departments are much easier to deal with. Guilt can be proven with salary statements and a document confirming the existence of an obligation to pay alimony (an agreement between the parties, a court verdict). The guilty party will have to compensate for the losses. The situation is similar with the provision of fake or incorrectly completed documents by a bailiff. In both cases, the recipient of alimony will not have to compensate the alimony provider anything.

Lawyers advise deciding to do everything possible to resolve the issue peacefully, as there are cases of deliberate “delaying out” of the case. For example, the plaintiff asks to cancel the payment of alimony or revise its amount. The defendant specifically files appeals so that new hearings are scheduled. Until the final court verdict is rendered, the alimony payer will be obliged to continue to provide funds for the maintenance of the dependent in the same amount.

Overpayment of alimony obligations is compensated by the recipient or the person responsible for the incident. In the first case, returning the money is problematic, since it may already have been spent on the needs of the dependent.

The court will not collect the property of an incapacitated citizen or child. In case of an error in recalculation or provision of false documents, those responsible will be required to transfer the difference in the amount to the account of the alimony provider.

Grounds for calculating alimony

Alimony is payments made from the income of able-bodied adults to their relatives or other close persons who are unable to provide for themselves, in order to provide them with material support.
Payments of this kind can be voluntary or made compulsorily (by court decision). A court decision can be made in situations in which there is an obligation to pay alimony.

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The Family Code includes in the list of persons obliged to make such payments:

• parents - in relation to: their children who have not reached the age of majority (clause 1 of article 80);
• adult children who are unable to work and need financial support (clause 1, article 85);

Thus, almost any working person can become an alimony payer. Although in reality they are most often paid for children. If the withholding of alimony is carried out by a court decision, then the basis for this becomes such a decision or a decision of the bailiff, if the court decision is not carried out voluntarily.

For alimony paid by agreement of the parties or on the payer’s own initiative, the employee only needs to submit an application to the accounting department containing all the necessary information about such deductions: frequency, volume, full name. recipient, information about him and payment details.

Regardless of whether such payments are made compulsorily or voluntarily, the entry for withholding alimony from wages will be the same: Dt 70 Kt 76.

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The organization is obliged to withhold alimony from the employee’s salary upon receipt of the following documents:

1. A writ of execution issued on the basis of a court decision.
2. A court order (a decision made by a single judge).
3. Agreements on the voluntary payment of alimony between the payer and the recipient.

In the first and third cases, alimony can be collected either in a fixed amount or as a share of income. A combination of these two calculation methods is also possible.

Collection based on a court order is carried out only in the form of a percentage of the payer’s income.

The rules for drawing up documents issued by the court are regulated in detail, so usually questions regarding them do not arise.

If an agreement is provided to the accounting department, then you need to carefully check it for compliance with the requirements of Chapter. 16 of the Family Code. This document must be notarized and contain the following mandatory information:

• the amount of alimony and the procedure for its indexation;
• methods and procedure for payment.

Excessive alimony payments

The refund of overpaid funds will be made depending on the reason for which this happened. If mistakes are made by employees of the company's accounting department, you need to contact this organization to get a refund. All money that was paid in excess of the amount established by the court will be returned to the payer, and all losses the organization incurred due to incorrect calculations or the application of legal norms will be covered by deductions from the salary of the person responsible in this situation.

Neither the payer nor the recipient made mistakes, so collection of funds from these persons is not possible, even if they go to court. If, however, the overpayment of alimony occurred due to the fact that the recipient did not report any changes in conditions or circumstances, then the money can be returned in two ways:

• when sending a corresponding request (if the recipient does not object and agrees with his guilt);
• seek help from the court (if the recipient of alimony refuses to return the funds peacefully).

In addition to the above cases, money can also be returned if a counting or any mechanical error was made during the trial. For example, if this is due to typos in any payment documents or due to various malfunctions in the software.

In order for the court to consider a claim, the following documents will be needed:

• passport;
• salary statement;
• payment order from the place of work;
• a statement of claim, which must contain a list of grounds for the return of funds, as well as a request to establish a new amount of payments;
• other evidence of the application.

In cases where the error occurred due to the fault of the employees of the company where the parent works, you should write an appeal to the employer to return the overpayment of child support with a request to return the funds. Due to an error by its employee, the company is obliged to return the money to the payer. The company's expenses will be reimbursed from the salary of the erring employee. In this situation, the parents of the minor are not guilty of exceeding the amount of child support, so there is nothing to blame them for.

• An error in the accounting department of the enterprise where the payer works.
• Error during registration of alimony.
• Intentional change in the amount in documents by an official.
• Delay in communication from the recipient when conditions change, which should lead to a change in the amount of payments.
• Deliberate deception on the part of the parent receiving child support.

Even in the situations mentioned above, the court acts in the interests of the child. Money is collected only from the person receiving alimony. The dependent's property should not be affected. If the mother or guardian does not have the opportunity to return the funds received, then the court will not be able to approve the claim.

The easiest way is to return funds lost due to an accounting error.

The alimony payer has the right to make claims against the enterprise. You must take with you an application and documents confirming the amount and frequency of payments. The culprit will be required to pay compensation.

In other cases, you will need to obtain consent from the recipient of alimony regarding their return or file a claim in court.

If the bailiff made a mistake, then it is he who will act as the defendant and pay compensation.

In an application to recover money from the accounting department that made a mistake when transferring funds for alimony payments, the following points must be indicated:

• Information about the director of the enterprise where the alimony worker works (full name, name of organization).
• Information about the person paying funds for the maintenance of a dependent (full name, position).
• The essence of the statement and the reasons for writing it.
• Petition for monetary compensation.
• Date of writing and signature of the alimony provider.

Which entries reflect alimony payments (including when they are paid by postal order)

Amounts in entries for alimony from wages, reflecting the accrual of deductions, to account 76 are always broken down by analytics corresponding to the list of persons to whom transfers will be made. This allows you to track the timeliness of payments to each recipient and the status of settlements.

Postings recording the payment of alimony will always have an account 76 in the debit part with analytics corresponding to the recipient of the payment, and the corresponding account (in the credit part) will depend on the payment method:

• count 50 - when issuing cash;
• account 51 - when paying by bank transfer;
• account 71 - for a postal transfer, since the money will be sent by mail by a person who has specifically received funds for reporting for this purpose.

Thus, the entry for the payment of alimony will look like Dt 76 Kt 50 (51, 71).

However, operations for the payment of alimony are not limited to this, since the Family Code (Article 109) prescribes that expenses arising during their transfer should be carried out at the expense of the alimony payer. That is, to the postings for payment of alimony, postings will also be added to withhold transfer costs from the payer.

When paying alimony by postal order, what kind of entries will have to be made to withhold payments for postal services? Such deduction can be made from the income accrued to the employee (i.e., from the salary), and then the posting will have the same form as when deducting alimony: Dt 70 Kt 76. But it is also possible to deposit funds in cash at the cash desk. This will be reflected in accounting as Dt 50 Kt 76.

To account for alimony, you need to open a special sub-account “Calculations based on writs of execution” on account 76.

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When withholding alimony as a percentage, you must keep in mind that the percentage is calculated on the amount of income minus personal income tax.

Postings for alimony when withheld will be as follows:

• DT 20 (23,25,26,44) – CT 70 – wages accrued.
• DT 70 – CT 68.1 – personal income tax withheld.
• DT 70 – CT 76 – alimony withheld.

Next, it is necessary to pay the withheld alimony to the recipient; the accounting entries in this case will depend on the method of payment.

If money is transferred by mail:

• DT 57 – CT 50 – funds were handed over to the post office for transfer to the claimant.
• DT 76 – CT 57 – confirmation was received from the post office about receipt of the amount by the claimant.

Example

Milling operator Ivanov I.I. pays alimony for the maintenance of a minor child in the amount of 25% of income. Salary of Ivanova I.I. for the month amounted to 30,000 rubles, he does not use personal income tax deductions. Alimony is transferred to the bank account of the claimant. The wiring in this case will be as follows:

• DT 20 – CT 70 – 30,000 rubles, – Ivanov’s wages were accrued;
• DT 70 – CT 68.1 – 3900 rubles, – personal income tax is withheld from the salary;
• DT 70 – CT 76 – 6525 rub. ((30,000 – 3900) x 0.25), – child support is withheld;
• DT 76 – CT 51 – 6525 rubles, – alimony is transferred to the recipient’s account.

The legislative framework

It would not be superfluous for an alimony payer who wants to get his money back to study the rules of the Code of Civil Procedure in order to freely navigate the intricacies of legal proceedings. Translations made by mistake or intentionally can only be returned through legal action.

Overpayment of alimony: reasons, return procedure

It is necessary to take certain steps to return lost funds after studying the situation. First, it’s worth finding out the reason for the overpayment:

• Providing false information by a guardian or parent receiving funds to support the child.
• An error made by the accounting department of the enterprise where the alimony worker works.
• Incorrectly completed application for deduction of part of salary in favor of alimony payments.
• Providing forged documentation (agreement, court order, writ of execution).
• Late provision of information by the person receiving alimony, for example, the ex-wife got married or the dependent was emancipated (recognized as capable) before the age of 18.

Having found out the reason for overpayment of alimony, you can begin to act within the law. If an official at the enterprise is at fault, then a claim for compensation for damages will suffice. If there is evidence of the recipient's guilt, a claim must be filed in court.