How is child support calculated?

Calculation of child support by voluntary agreement between parents

They go to court only when there is no longer any possibility of reaching an agreement. If parents voluntarily and peacefully resolve issues regarding the size, frequency and order of payment of money, this will greatly simplify the following actions. It is best to formalize all the conditions in the form of a child support agreement - this is a written statement where the parents state all the conditions regarding payments to the child. The alimony agreement must be drawn up by a notary and must have legal force.

In this type of agreement, parents themselves can agree on the amount of payments. The only condition should be that the amount of alimony should not be less than the one that the court would assign. According to the law, a parent pays 25% of his official income for one child, for two - 33% of the official income, and if there are more than three, then 50% or higher.

The amount of child support is often calculated based on the parent's income. It can also be a fixed amount. Alimony can be paid monthly or quarterly - it all depends on the agreement of the parties. The following options are possible:

• Instead of alimony, there may be a parent's property.
• This may also be a one-time amount paid by the parent.

They often use the first method and receive alimony once a month in a fixed payment.

Calculation of alimony by the court

If the parents were unable to reach an agreement among themselves, the court will be able to help calculate child support and assign it. Child support is calculated depending on the number of children and the financial situation of the parents. When filing a claim for alimony, you must provide a statement of the parents’ income and calculate an approximate budget. The court obliges the parent to pay alimony in accordance with the legislation of the Russian Federation.

The law also provides for a change in the amount of alimony if:

• the parent's payment status has changed;
• if the guardian does not have enough to support the child;
• if the alimony payer received an inheritance or acquired property.

The court may increase or decrease the amount of alimony depending on the situation.

Calculation formula

Depending on whether the alimony payer receives regular income in the form of a monthly salary or his earnings are irregular, alimony is calculated:

• As a percentage of wages
• In the form of a fixed amount calculated from the minimum wage and minimum wage indicators

Formula for calculating alimony as a percentage of earnings

All types of regular earnings are subject to alimony deductions. If the child is alone, he receives 25% of the pension, scholarship, salary, bonuses, vacation pay, financial assistance, temporary disability benefits, additional rates, additional payments for working conditions and even his father’s unemployment benefits.

Alimony is calculated and withheld after personal income tax (13%) has been deducted from the total income.

Calculation example

• Let’s assume that the official salary of the alimony payer is 35,000 rubles.
• He receives “in hand” minus personal income tax (13% of 35,000 = 4,550) – 30,450 rubles
• Alimony will amount to 25% of this amount - 7612.5 rubles.

Since the amount is not fixed, it may be less in one month and more in another.

For example, at the end of the quarter, the alimony payer was given a bonus of 10,000 rubles:

• Total income will be 45,000 rubles
• “In your hands” it will cost 39,150 rubles
• Alimony will be deducted 9787.5 rubles

If the alimony payer did not work for several days due to illness, the sick leave may not be included in the accounting sheet for the current month, and will be paid next month.

Formula for calculating alimony in a fixed amount

Fixed alimony is assigned if the alimony payer does not have a permanent job or if he receives income in the form of foreign currency or a natural product. The basis for calculating the fixed amount is the PM indicator for a specific region.

The amount is determined depending on the financial situation of the alimony payer and can be either quite high (1.5 - 2 PM) or very low. If there are good reasons (illness, disability, additional disabled dependents), alimony can be even 0.1 monthly minimum.

A fixed amount is entered into the court order or writ of execution at the time of appointment. Subsequently, it is subject to mandatory indexation as the PM indicator increases. To do this, you need to divide the specified amount by the PM indicator that existed at the time the court decision was made, and then multiply by the current one at the moment.

Calculation example

• Let's assume that some time ago the court ordered the father to pay alimony for a minor child in the amount of 1.5 monthly wages. At that time, the monthly minimum was 10,440 rubles. Consequently, the total amount of alimony was 15,660 rubles.
• At the moment, the monthly minimum is 11280. To find out how much alimony the father must pay, you need to divide 15660 by 10440 (we get 1.5, the coefficient determined by the court), and then multiply 11280.
• The amount of alimony will be 16,920 rubles as long as this PM is in effect. Then it is subject to a new recalculation.

Example of calculation in another way

Indexing can also be done by finding out the ratio of the past and current PM, and then multiplying the amount of alimony that needs to be indexed by the resulting number:

If PM was 10440, and then became 11280, therefore, its change was 11280: 10440 = 1.08 (more precisely 1.08045977)

We multiply the initial amount of alimony by this coefficient and get approximately the same amount as in the first case.

According to the first method, it is more convenient to calculate if the court decision does not indicate a specific amount of alimony, but its relation to the monthly wage (for example, “in the amount of 1 monthly wage” or “in the amount of 1.5 monthly wage”). In the second case, when the court determined the amount based on the PM, but did not record the current percentage.

Calculation and deduction of alimony from wages

After the court has ordered alimony and determined the amount of payments, the parents receive a writ of execution, which sets out the grounds for withholding part of the salary. Responsibility for fulfilling these conditions is also stated - the accrual lies with the accounting department of the company for which the payer works or with its management. Accounting department performs calculations and deductions.

Indexing

Indexation of the amount of alimony is possible if the writ of execution contains a provision on indexation of the amount of payments in the event of recalculations that are associated with changes in wages and the cost of living.

If the writ of execution does not specify the point about indexation, then it is carried out in accordance with Article 117 of the Family Code of the Russian Federation.

Accounting for income tax when withholding alimony

How is the amount of child support calculated taking into account taxes? How is child support paid? From clean or “dirty” wages?

The fact is that, according to the law of the Russian Federation, alimony is withheld from net wages, that is, after deducting a tax of 13%. Thus, the law of the Russian Federation protects the rights of the payer from overpayments.

How is alimony calculated from salary?

They are listed in Decree of the Government of the Russian Federation dated July 18, 1996 No. 841:

• salary at the main place of work (any type of income);
• salary from part-time work;
• bonuses;
• vacation pay;
• scholarships;
• allowances, additional payments, remuneration;
• sick leave payments;
• business income;
• income from rental property;
• dividends, payments on equity shares;
• payments for personal injury;
• amounts received from the sale of copyrighted objects;
• income from legal or notarial activities;
• wages of convicts minus maintenance costs;
• from some other types of income.

For a complete list of income from which alimony is taken, see here.

Firstly, the size of shares can be revised based on a court decision - in this case, factors of the financial situation of the parties and other valid reasons are taken into account.

Secondly, the law allows the use of a fixed amount of child support. The question of how much percentage of the salary the employee will pay in this case becomes somewhat irrelevant in this case. A similar method of withholding alimony can also be prescribed by a court decision.

Further, the parties can independently agree on the amount of alimony based on the agreement of the parties.

And in this case, the following rule comes into force: the amount of all alimony payments in favor of minor children, which is withheld by the employer, cannot exceed 70% of the salary (Article 138 of the Labor Code of the Russian Federation). If an employee’s salary, or more precisely 70% of it in a particular month, was not enough to cover the debt, then the balance is carried over to the next month.

It is important for the employer to remember that in situations where the withheld alimony is some percentage of the salary, the calculation must be made from net income, that is, from the amount already minus personal income tax. This fact gives the right to a divorced parent whose children do not live with him to take advantage of the “children’s” deduction for personal income tax. Let us remind you that for the first and second children it is 1,400 rubles each, for the third and subsequent children – 3,000 rubles each.

At the same time, the calculation of the “alimony base” includes not only regular monthly accruals, but also other labor payments - bonuses, vacation pay, temporary disability benefits, and so on. All types of payments from which alimony can be withheld are given in the corresponding list approved by Decree of the Government of the Russian Federation of July 18, 1996 No. 841.

An example of calculating and withholding alimony

We suggest you read: Check child support debts

It will not be possible to claim alimony as a percentage if:

• the respondent parent does not work anywhere;
• the respondent parent does not work officially;
• receives irregular earnings;
• receives salary in foreign currency or in kind.

In such cases, the courts, and subsequently the bailiffs, use the average salary to calculate alimony. As of January of this year, the average salary in Russia for calculating alimony was 35,900 rubles. Based on this amount, a certain percentage is deducted. The court can set alimony only as a percentage, or it can add a percentage to a fixed amount of money.

Anything can happen in life. Sometimes there are situations when the father, for a number of reasons, cannot continue to pay the amount assigned by the court, or the child requires larger payments. Under a number of noteworthy circumstances, the law gives the parties the right to revise the amount of the assigned payments, both upward and downward. The process can be initiated by both the plaintiff mother and the payer father.

The grounds for reducing alimony may be:

• the birth of new children to the defendant;
• emergence of other dependents;
• loss or reduction in income received by several times;
• loss of ability to work;
• deterioration of the defendant's health.

Reasons for increasing payments may be:

• the child’s need for medications and sanatorium treatment as recommended by the attending physician;
• additional costs associated with his education;
• loss of ability to work of the mother providing for him;
• decrease in mother's income.

The list of grounds can be supplemented.

Negative consequences for late payments are prescribed in Article 115 of the Family Code. According to the court, the debtor may be ordered to pay a penalty, which is equal to ½ percent of the unpaid funds for each overdue day. If the penalty does not cover other losses, then amounts for their compensation are also subject to payment.

In addition to the application of a penalty, more serious punitive measures are also applied to the unscrupulous parent, such as:

• seizure of bank accounts and property;
• ban on leaving Russia;
• wanted notice;
• criminal proceedings.

It is much more profitable today to pay child support regularly. Let's summarize all of the above. What percentage of the salary is alimony is decided only by the judicial authority. The amount of payments taking into account the number of children is established by Article 81 of the Code. In cases where it is difficult to determine the income received by the defendant, alimony is calculated based on the average salary in Russia.

Smirnova Anna Vladimirovna

Lawyer at the Legal Defense Board. Specializes in handling cases related to divorce proceedings and alimony payments. Preparation of documents, incl. assistance in drawing up marriage contracts, claims for penalties, etc. More than 5 years of legal practice.

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How is child support calculated and withheld from wages?

In order to understand how child support is calculated and withheld from the parent’s salary, we recommend that you familiarize yourself with the example:

If a parent is employed in an official job and has regular income while supporting one child, deductions from his salary will be as follows:

Consider that a parent receives 50,000 rubles per month. The first step is to deduct personal income tax from his income 50,000 * 13% = 6,500 rubles;

Next, we subtract this amount from income: 50,000 – 6,500 = 43,500 rubles.

Alimony payable will be 43,500*25% = 10,875 rubles.

Formula for calculating alimony in a fixed amount

If the parent is not employed and receives irregular wages or in foreign currency, then alimony will be assigned in the form of a fixed amount.

The amount is determined by the cost of living in the region in which the payer lives.

The fixed amount must be indicated in the writ of execution and is a monthly payment. If the cost of living changes, then the amount of alimony payments is indexed.

An example of calculating child support for a fixed amount:

• Let's imagine that a parent pays 1.5 subsistence minimum wages.
• In the first quarter of the year, the cost of living was 10,265 rubles. The amount of alimony was 1.5*10265=16352 rubles.
• In the second quarter, the cost of living changed and increased to 10,443 rubles.

At this moment, alimony is being indexed:

• The original amount of alimony was 1.59: 16352/10265=1.59.
• The index is 1.59
• To calculate the new payment amount you need: 104443 * 1.59 = 16635 rubles.

In this way, you can calculate a new amount of alimony if the situation with the cost of living changes.

Calculations

Income tax accounting

The withholding procedure is usually the responsibility of the accountant of the institution where the person is employed. According to the law, the amount of alimony withholding from earnings or any other income is calculated from the amount of money that remains after deducting all taxes, including income taxes (13%). Thus, the “dirty” and then the “clean” wages are initially determined, which the debtor would receive in the absence of alimony obligations (base), and only then a share for child support can be taken from it.

As for the parent receiving the money, he will not have to deduct personal income tax from it: alimony is a type of income that is not taxed.

Calculation of alimony by the court

The judicial authorities are contacted to assign monthly payments for child support when it is impossible to reach an agreement with a former or current spouse, or when people who have experienced a divorce do not have sufficient knowledge of how to calculate alimony. The judge will proceed from:

• number of children;
• person's income;
• current marital status of each parent.

Most often, the court sets the amount of payment in the form of a certain part of the salary. However, if a parent does not have a stable income, is employed “unofficially” or hides his real income, alimony is assigned in specific monetary terms. To do this, they start from the size of the subsistence minimum established in the territory of the subject where the person receiving alimony lives. The payment is calculated according to the PM indicator specifically for the child.

If one is not fixed in the region or republic, the amount is calculated from the national average value officially recorded at the moment. The law provides for the possibility of reducing or increasing the size; for this, new significant circumstances must arise (the birth of a second child, a radical change in financial situation).

Calculation by voluntary agreement between parents

The former spouses will not have to resolve the issue at a court hearing if they reach an agreement on the amount of payments. In this case, a written alimony agreement is drawn up. To give it legal force on a par with a writ of execution, the document is certified by a notary’s seal. The only condition here will be compliance with the amount of the payment, which should be no lower than 25% of all income subject to deductions for one child, no less than 33% for two children and no less than 50% for three or more.

By agreement, it is allowed to determine how material assets will be provided for the maintenance of the child. Several options are possible:

• deduction of a share of income (monthly or at other intervals);
• payment of a set amount in cash equivalent (once a month, quarterly, etc.);
• a one-time transfer of a large amount;
• transfer of property benefits (car, real estate);
• a combination of two or more of the above methods.

A sample document can also be downloaded via the Internet, but it is better to contact a competent lawyer who will help you draw it up correctly, as well as determine the “golden mean” - an amount that takes into account the interests of both the child and the payer.

Calculation formula as a percentage of earnings

Article 101 of the Law on Enforcement Proceedings establishes the types of income that are not subject to alimony deductions. Child support calculations made by the accountant of the organization in which the person works will be quite simple:

(NW – NV)×D, where:

SZ – amount of earnings, NV – tax deductions, including personal income tax, D – share determined by court or agreement.

As mentioned above, for one child the parent should be charged 25% (1/4), for two – 33% (1/6 each), for three or more – 50% of the amount of income. That is, the value “D” will be equal to 0.25, 0.33 and 0.5, respectively.

Calculation example: A man, according to the payslip, has a salary of 40 thousand rubles, and also receives a bonus of 5 thousand rubles. For one child for whose maintenance he is obliged to allocate funds, he will pay:

(40000+5000) – (40000+5000)×0.13)×0.25=9787.5 rubles

Calculation formula in a fixed amount

The size in this case will directly depend on the subsistence level (LS). As mentioned earlier, if an individual indicator is not established in the subject of residence, the calculation is made based on the value for Russia as a whole. The algorithm will be something like this:

• the PM is determined at the time of the court hearing;
• it is determined what circumstances create the need for additional financial support for the child;
• the formula is applied and the calculation is made.

The formula here is also quite simple:

(PM+DZ)/PM=K, where:

PM is the cost of living, DZ is additional costs, K is the resulting coefficient by which the PM will be multiplied in the future, regardless of how much it increases.

Calculation example: The minimum allowance for a child at the time of the court hearing on the issue of establishing the amount of alimony is 10 thousand rubles. His mother is an employee with a salary not exceeding the minimum wage. The child has a congenital disease, which is why he needs daily medication, the cost of a monthly course is 2 thousand rubles. Then the coefficient will be:

(10000+2000)/10000=1,2

That is, if, for example, the monthly income increases to 10,500 rubles, the father will be required to pay: 10,500 × 1.2 = 12,600 rubles.

The judge does not always order payment in full amount of the PM: it can be a certain share of it. It all depends on an analysis of the financial situation of both parents.

Calculation of alimony debt

If the payer does not fulfill his obligations or pays incomplete amounts, he accumulates a liability in the amount of the debt. There is a whole range of calculations for calculating child support arrears:

• calculated on the basis of the salary if the parent is officially employed and his income is also official;
• calculated based on the average salary for the region in which the parent lives or for the country. This technique is used if the payer is not officially employed and does not have regular income.
• Based on the cost of living, if alimony is paid at a fixed amount.

Expert opinion

Marina Bespalaya

In 2011 she graduated from the University of Internal Affairs with a degree in jurisprudence. In 2013, master's degree course, specialty "law". In 2010-2011, a course at Portland State University (USA) at the Faculty of Criminal Law and Criminology. Since 2011 - practicing lawyer.

Available options for how a person can find out alimony arrears:

• in person at the FSSP;
• online on the website.

The response is prepared in the form of a certificate, the statute of limitations of which is up to one month, starting from the date of production of the extract. In a month you will have to receive a new statement, since the alimony debt is recalculated monthly. Information about the collection of arrears of alimony, having the name of the payer, can only be provided by the alimony payer himself or the recipient of the money (the child’s legal representative). Third parties do not have the right to receive data, which is stipulated by the articles of the Federal Law “On the Protection of Personal Data”.

What to do with child support if the child is 18 years old

According to Article 120 of the Family Code of the Russian Federation, alimony is paid until the child turns 18 years old.

How to calculate alimony in this situation?

Let's say a child turns 18 on January 12, 2021. The parent's salary is 45,000 rubles. Accruals occur in a fixed amount monthly in the amount of 11,000 rubles. There are 17 working days in a month. There are only 3 working days until adulthood. Thus, the amount of alimony payable to the child is 11,000:17*3=1941.18 rubles.

Payments from which deduction of alimony is prohibited

There are a number of payments that a parent can receive and for which the obligation to pay child support cannot be imposed:

• payments are related to the health or death of the breadwinner;
• compensation for therapeutic and preventive nutrition;
• compensation related to business trips, transfers to other areas;
• compensation for injuries or any health benefits related to the Labor Code of the Russian Federation.
• Pension.
• Receiving sanitary-resort vouchers from the organization;
• State compensation.

Alimony is not deducted from amounts received in connection with the birth of a child, marriage registration, or death of relatives. Alimony is not withheld if the payer received compensation for wear and tear of a working tool.

What determines the amount of child support for one child?

Russian legislation does not establish a fixed amount of payments for client obligations. In each individual case, the value will be strictly individual. The amount and how child support is calculated depends on whether the transfer is made on the basis of a writ of execution, or according to a written agreement certified by a notary. In the first case, the amount will be a percentage deducted from wages. When drawing up an agreement, the former spouses themselves agree on the amount of payment. Moreover, it cannot be less than the amount that the parent would receive under the writ of execution (Article 103 of the RF IC).

When assigning payments, judges must evaluate the well-being of both parties, as well as the needs of the child himself. If he suffers from a disease that requires, for example, constant use of expensive medications, alimony is prescribed taking this factor into account. If the parent on whom the obligation is assigned has a disability and is at the same time unable to work, only the minimum amount of child support can be assigned.

The norms governing this area of ​​social relations are:

• Family Code of the Russian Federation;
• Federal Law No. 229-FZ “On Enforcement Proceedings”.