How not to make mistakes when calculating and withholding alimony

Basis for calculating alimony from earnings

To deduct alimony from your salary, you must have a basis in the form of one of the following documents:

1. Agreement on the amount and procedure for child support payments.
2. Court order.
3. Performance list.

Agreement

One of the tools for resolving the issue of payments for minor children is an agreement concluded between the ex-husband and wife or their representatives. It must be drawn up in writing and certified by a notary office.

The agreement can provide for several ways in which alimony is paid, taking the following form:

• shares of the income of the obligated person;
• a specific amount paid at a certain frequency;
• a large fixed amount received at a time;
• expensive property assets.

Court sanction

If there is no agreement, you will need to contact the magistrate’s court at the place of residence of the applicant or the person who must pay alimony.

To consider a case in a simplified manner, you need to file an application for a court order, and for proceedings that require a hearing in court, you need to file a claim.

In the first option, a court order acts as a writ of execution, and in the second option, a writ of execution. In a simplified consideration of the case, payments in a specific amount are not assigned.

What determines the amount of alimony?

Payments are calculated on the basis of articles of the Family, Civil and Civil Procedural, Tax and Labor Codes of the Russian Federation. The formation of the amount varies depending on the document according to which material payments are assigned.

Important! When setting the amount of payments, the court takes into account all the circumstances - both from the side of the recipient and from the position of the payer. If the defendant has a disability, unstable income, or other negative factors, it is most likely that a minimum amount of alimony will be assigned.

The first parameter that regulates the amount of alimony is the method of calculating it: as a percentage of all types of income and in the form of a fixed, fixed sum of money. If the parents were able to agree on the amount of monthly payments and executed a notarial agreement, the amount can be set arbitrarily. But even in this case, such alimony cannot be less than the nominal value established in the RF IC.

What information is needed to make payments?

The following persons have the right to transfer one of the specified papers to the enterprise where the alimony worker works:

• the bailiff who is conducting the case;
• the one who acts as the recipient of payments;
• the one who is obliged to pay money;

When the accounting service of the organization receives a court order or writ of execution, they are registered in a journal specially designed for this purpose. The accountant who calculates wages must sign in this journal upon receipt. All information necessary for calculating alimony is contained in the received papers.

If there is an agreement, then both the claimant and the person obligated to pay alimony can transfer it. In this case, you need to submit an application in any form addressed to the employer with a request for deductions. You can deliver it yourself or send it by registered mail with return receipt requested. It must indicate:

1. Passport details of the recipient of the funds.
2. His bank account details.
3. Information concerning the child.
4. Amount of alimony obligations.
5. Calculation procedure.
6. Frequency of payments.

The following must be attached to the application:

• original agreement;
• a copy of the child's birth certificate.

How long is alimony paid after salary?

Alimony must be transferred to the child’s account no later than 3 working days from the date of calculation of wages and deduction of all income from it.

This period is strictly prescribed in the law, namely in Art. 109 RF IC.

There are no strict requirements for how numbers transfer alimony from work.

Important! The period is indicated in working days. If the third day falls on a non-working day, then the due date will be considered the day following the first working day. That is, in reality, the procedure for enrolling maintenance for minors can last up to 5 calendar days from the date of payment of wages.

Example. Ivanov S. is obliged to pay alimony in the amount of 25% per child. The writ of execution was handed over to his main place of work, and the accounting department accepted it for execution.

So, for January 2021, Ivanov was awarded the following payments and alimony was withheld:

• 2018. Advance payment in the amount of 7,000 rubles. Child support of 1,750 rubles was withheld. Enrolled on January 15, 2018.
• 2018. Bonus based on the results of work for the year in the amount of 12,000 rubles. Child support in the amount of 3,000 rubles was withheld. Listed on January 22, 2018.
• 2018. Salary in the amount of 8,745 rubles (after tax withholding). Child support in the amount of 2186.25 rubles was withheld. Listed on January 31, 2018.

As you can see, the accountant withheld alimony from each “plus” transaction and transferred it to the recipient within three days.

Employer's liability

The received documentation should be stored in a safe, and when an employee resigns, the accountant sends a message about this to the bailiff or the recoverer (in case of an agreement) as soon as possible. In this case, you need to make a record of the payments made. Violations of the provisions of the law on enforcement proceedings are subject to administrative or criminal liability.

The first occurs when:

• submission of incorrect information about the earnings of the obligated person;
• loss or damage to documentation;
• violation of the deadlines for sending it.

Penalties are for:

• individuals – 2-5 thousand rubles;
• due persons – 15-20 thousand;
• legal entities – 50-100 thousand.

Criminal liability is provided for:

• failure to withhold funds from the debtor's salary;
• failure to transfer them to the claimant or to the FSSP.

Who exactly will be held responsible - the head of the organization, the chief accountant or the accountant - depends on the guilt of the person, which is determined by a court decision.

Responsibility of the employer for violation of the procedure for withholding alimony

An official guilty of losing a writ of execution or a court order handed over to him for execution may be subject to a fine of up to 2,500 rubles. (Article 431 of the Civil Procedure Code of the Russian Federation).

Violation by a person who is not a debtor of the legislation on enforcement proceedings, expressed in failure to comply with the legal requirements of the bailiff, provision of false information about the property status of the debtor, loss of the writ of execution, untimely dispatch of the writ of execution, entails the imposition of an administrative fine (Part 3 of Art. 17.14 Code of Administrative Offenses of the Russian Federation):

• for citizens in the amount of 2,000 to 2,500 rubles;
• for officials in the amount of 15,000 to 20,000 rubles;
• for legal entities in the amount of 50,000 to 100,000 rubles.

In addition, malicious failure by an employee of a commercial or other organization to comply with a court decision or other judicial act, as well as obstruction of their execution, is punishable (Article 315 of the Criminal Code of the Russian Federation):

• or a fine of up to 200,000 rubles. or in the amount of wages or other income of the convicted person for a period of up to eighteen months;
• or deprivation of the right to hold certain positions or engage in certain activities for a period of up to five years;
• or compulsory work for up to 480 hours;
• or forced labor for up to two years;
• or arrest for up to six months;
• or imprisonment for a term of up to two years.

Rules for calculating alimony from wages

Maximum retention percentage

The highest amount of interest that can be deducted from your salary is a threshold of 50%, but this rule applies if we are not talking about paying alimony. In this situation, the maximum figure would be 70%. There are no such restrictions when the collection is imposed on the accounts to which the enterprise transfers the debtor's wages, excluding the last periodic transfer.

How is alimony calculated from earnings equal to the minimum wage?

Alimony is withheld in the following order:

• for 1st child – 25% of salary;
• 2 children – 33%;
• 3, 4 and more – 50%.

The law obliges the management of organizations to pay employees a salary not lower than the minimum wage. From 07/01/2017 it is equal to 7 thousand 800 rubles. Based on the amount of the minimum wage, it is possible to calculate the smallest amount of alimony not from the “clean” salary, but from the “dirty” salary. Taking into account the deduction of personal income tax, it will be:

• for 1st child – 1696.5 rubles;
• for 2 – 2239.38 rubles;
• for 3, 4 and more – RUB 3,393.00.

These indicators are taken into account by the court when assigning alimony.

Judicial practice on the collection of alimony

Let's look at a few examples of real cases of collecting payments from parents for children:

1. The woman decided to divorce her husband and demand alimony for two children - 0.5 monthly wages for each. By decision No. 2-911/2020 2-911/2020~M-743/2020 M-743/2020 dated July 30, 2021, in case No. 2-911/2020, the claim was satisfied in full.
2. After the divorce, the child remained with his mother, who collected alimony from her ex-husband in the amount of 1.5 monthly wages (Decision No. 2-3678/2020 2-3678/2020~M-1904/2020 M-1904/2020 dated July 27, 2021 to case No. 2-3678/2020).
3. The woman managed to recover payments for three children - 0.5 monthly wages for each (Decision No. 2-835/2020 2-835/2020~M-866/2020 M-866/2020 dated July 13, 2021 in case No. 2- 835/2020).

Most often, alimony in a fixed amount is collected if the defendant does not have a regular income. But you can also apply for them in cases where alimony in shares does not allow the child to maintain the same standard of living.

Elena Plokhuta

Lawyer, website author (Civil law, 7 years of experience)

Features of calculating payments based on average salary

Calculation of alimony taking into account the average salary in the Russian Federation is used by bailiffs when there is a debt. This happens if:

• the person obligated to make payments did not work during the period of accumulation of debts;
• the salary amount cannot be confirmed with documents;
• the debtor was not registered with the employment service.

The average salary is taken for the period during which alimony was not paid. For example, in 2021, the average Russian salary was 36,746 rubles. At the beginning of 2021 – 35,900 rubles. Information about the current amount is requested every month from Rosstat or taken from its website.

When calculating debt, no income tax is deducted. The bailiffs recalculate the debt every time a quarter has passed.

If the alimony worker quits

In the event of dismissal of an employee who is obligated to pay alimony, the employer is obliged to report the information available about him (about his new place of work, place of residence, place of study) to the bailiff or the recipient of alimony. This must be done within three days from the date of dismissal. For failure to fulfill this obligation, the employer, as a legal entity, faces a fine of 30,000 to 100,000 rubles, and an official will be fined from 10,000 to 20,000 rubles (Article 17.14 of the Code of Administrative Offenses of the Russian Federation).

PROCEDURE FOR RETENTION OF ALIMONY

Salary and time of payment of alimony

By law, alimony calculations must be made monthly, within a period of time not exceeding three days from the date of payment of wages. Salaries are issued to employees at least once every two weeks, but to collect alimony, an advance is not taken, but only an accrual based on the results of the month, since it is for this period that personal income tax is withheld.

As for the payments specified in the terms of the agreement, the period for their accrual must comply with these conditions, which do not necessarily have to establish monthly deductions. This could be a quarter or a half year.

What type of income is not subject to recovery?

Receiving alimony is not permissible from all sources of income that the potential payer has. It is prohibited to calculate alimony from the following resources:

• Payments received in a lump sum. Funds from budgetary and extra-budgetary funds, accruals from foreign states or interstate organizations are taken into account. Collection of alimony is not allowed from humanitarian aid accrued as a result of assistance for solving a crime or neutralizing a terrorist organization, and funds received as a result of the death of a family member under a will.
• Financial resources that are provided to provide a person with medicines and medical nutrition.
• Financial assistance that is paid upon the birth of a child from another marriage.
• Financial assistance that is paid in connection with the death of a family member.
• Payments in the form of compensation that were assigned due to a business trip. In addition, alimony cannot be recovered from compensation received for transfer to another job or depreciation of work tools.

In all other cases, alimony is calculated in accordance with the established procedure.

What types of wages are collected?

To calculate alimony, salary in all types is taken, which includes all kinds of additional payments. This should be done both at the main place of duty and where part-time work is carried out. In this situation, several originals of the writ of execution will be required, because Child support is calculated only according to the original.

So, collection is made from the following payments.

From salary

• based on tariffs for hourly payment;
• according to the salary for the period worked;
• at piece rates;
• teachers for working with increased workload, for class management;
• health workers;
• in the form of products, goods, property.

As for the maintenance that is levied on income other than cash, their amount depends on market prices at the time of receiving them as salary. At the same time, the share of goods and products should not exceed 20% of wages. This 20% is calculated in rubles and combined with 80%. Alimony is calculated based on 100%.

With cash allowance

• persons holding government positions;
• deputies;
• members of election commissions who act permanently;
• municipal workers.

With various additional payments

• for improving skills;
• long working experience;
• class assignment;
• obtaining an academic title or degree;
• language skills;
• combination of several specialties;
• expansion of the scope of work;
• working with data related to state secrets;
• brigade leadership.

From payments related to operating conditions

• related to regional coefficients;
• with bonuses in percentage;
• with hard work, as well as those considered harmful and dangerous;
• with exits at night, on holidays, weekends, overtime.

Also, alimony is collected from bonuses and other types of incentives, vacation pay and other amounts of average earnings.

What income is subject to alimony collection?

According to Decree of the Government of the Russian Federation No. 841, a specific list of sources of wages and other income from which it is permissible to receive alimony is established. The list includes ways to generate income such as:

• Salary in accordance with the official and main workplace
• Salary received on the basis of additional work (combined)
• Income received by municipal workers or government employees
• Additional payment received for time worked (bonus, vacation pay).
• Royalties received due to the sale of rights to creativity, implementation of a project, etc.
• Supplement to the established salary.

The accrual of alimony is also permissible from other sources of income. These include unemployment benefits or temporary inability to work, pension accruals, entrepreneurial earnings, amounts received for renting real estate or funds received for the provision of work services. It is worth noting that alimony is calculated from the amount on which income tax is withheld.

From which types of wages alimony is not collected?

An exception to the amount of additional payment is considered to be remuneration for those employees who receive a salary for holidays that are not working days and on which they did not go to work.

There are other types of income from which alimony is not taken, but they are not wages. These include, for example:

1. Types of financial assistance related to the death of relatives, the birth of children, and marriage.
2. A pension paid due to the loss of a breadwinner.
3. Amounts of alimony.
4. Compensation for business trips, expenses for moving to work in another area at the initiative of the employer, depreciation of tools.

If the collection of alimony was carried out from amounts that are prohibited from withholding, the alimony may file a complaint with the court and return the specified funds.

How much is alimony deducted from?

Often, in addition to salary, an employee’s salary includes other payments: bonuses, financial assistance, and various additional payments. In this case, the question may arise of how to calculate alimony and what amount to take as the basis for calculating it. The list of income from which alimony is paid is regulated by Decree of the Government of the Russian Federation No. 841.

This list is closed, that is, it is not intended to be expanded. It includes :

• wages, fees, etc.;
• bonuses, allowances, additional payments;
• sick leave payments.

Child support payments do not apply to certain types of income. The full list is specified in Art. 101 of Law No. 229-FZ.

For example, it is impossible to withhold alimony from money received by an employee as compensation for travel expenses, moving to a new place of work, for medical and preventive nutrition, and wear and tear of tools. This also includes financial assistance: in connection with the birth of a child, the death of a close relative, or marriage.

If a woman pays alimony, deduction cannot be made from maternity capital and “maternity” payments.

Example

According to the writ of execution, 1/3 of K.’s salary is withheld for alimony for 2 children. His salary is 20 thousand rubles.

Also this month he received a bonus of 5 thousand rubles. Apart from this, there were no other charges.

Thus, K.’s income for the month is 25 thousand rubles. After deducting income tax, what remains is:

25000-13%=21750.

Alimony will be a third of this amount:

21750/3=7250.

K.'s final salary will be:

21750-7250=14500.

In most companies, salaries are paid twice a month, and alimony payments are made monthly. In this case, alimony is usually not withheld from the advance payment. The calculation of the total amount and the deduction of alimony occurs when the final salary is calculated. This is also convenient because the final salary fully reflects all accruals and deductions that may not exist at the time the advance is calculated.

From what transactions is alimony transferred?

Such transactions are:

1. A commission agreement under which interest is received on goods sold.
2. Civil agreement, which includes contracts aimed at

• transfer of property: donation, purchase and sale, delivery;
• implementation of works: in a row;
• provision of services: transportation, storage, rental.

1. Obtaining copyright for the use of works of art, literature, science.
2. Receiving remuneration for the performance (staging) of works reproduced on air, on video and audio recordings.

Grounds for withholding funds for child support from wages

Collection of alimony obligations from the salary and other income of the paying parent is carried out on the basis of executive documents. The latter include:

1. Alimony agreement. This type of document is drawn up by the parents themselves in a pre-trial manner. The agreement has the legal force of a writ of execution and determines the procedure for claiming funds in favor of a minor child.
2. Court order. A document drawn up in court based on a submitted application. The main difference between a court order and a full-fledged writ of execution is the simplicity of its execution, the short time it takes to receive it, and the ease of challenging it.
3. Performance list. A full court decision issued after the trial. ID of this type can only be challenged on appeal.

Special mention should be made of the right of the alimony obligee to independently establish alimony payments. To do this, the parent only needs to write an official statement addressed to the head of the employing organization. The text of such an application should include the following information:

• details of the recipient's identity card;
• details of the bank account to which funds must be regularly transferred;
• form of calculating alimony obligations: shared or fixed;
• frequency of payments.

Distribution of collected funds

Sequence of payments

If an enterprise receives not one, but several executive documents for one employee, then a certain sequence of payments must be observed, which consists of four queues. In this case, alimony obligations must be listed first.

Also, first of all, claims for compensation for damage are satisfied:

• health;
• in connection with the death of the breadwinner;
• caused by criminal acts;
• moral.

The second stage includes demands for payment:

• salaries and severance pay for persons who work or worked under an employment agreement;
• rewards based on the results of intellectual work.

In the third place, payments of taxes and insurance contributions are made, in the fourth place - all other payments.

Transfers to each subsequent stage should be made only when the obligations of the previous stage are fully repaid.

When money is not enough

When there are not enough funds to pay off all debts related to one queue, the following rule applies:

1. Collection is made for all claims of this queue in proportion to the amounts specified in the enforcement documents.
2. The balance of the debt is added to the payments that will be accrued in the next month.

In a situation where the executive document contains ambiguities regarding the procedure and method of fulfillment of obligations, the claimant has the right to appeal to the court or to the bailiff with a request for clarification of its provisions.

Rules for withholding alimony

Alimony is funds that, in cases established by law, some family members are obliged to pay for the maintenance of other family members in need.
Most often, at the place of work, alimony for the maintenance of minor children is deducted from the wages of employees.

Alimony is one of the mandatory deductions, the basis for which is:

• or an agreement on the maintenance of minor children (agreement on the payment of alimony), concluded between parents in writing and certified by a notary. A notarized agreement on the payment of alimony has the force of a writ of execution (Article 100 of the Family Code of the Russian Federation);
• or a writ of execution (court order) issued by a judicial authority (Article 109 of the RF IC).

Alimony is withheld from the wages and (or) other income of the person obligated to pay alimony.

The list of types of wages and other income from which alimony is withheld for minor children was approved by Decree of the Government of the Russian Federation dated July 18, 1996 No. 841.

Income from which alimony is not withheld is listed in Article 101 of the Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings” (hereinafter referred to as Law No. 229-FZ). Such income includes, in particular:

• sums of money paid in compensation for harm caused to health;
• sums of money paid in compensation for damage in connection with the death of the breadwinner;
• sums of money paid to persons who received injuries (wounds, injuries, concussions) in the performance of their official duties, and members of their families in the event of death of these persons;
• compensation payments established by the labor legislation of the Russian Federation:

a) in connection with a business trip, transfer, employment or assignment to work in another location; b) due to wear and tear of a tool belonging to the employee;

• insurance coverage for compulsory social insurance, with the exception of old-age insurance pension, disability insurance pension (taking into account a fixed payment to the insurance pension, increases in the fixed payment to the insurance pension), as well as funded pensions, fixed-term pension payments and temporary disability benefits;
• the amount of one-time financial assistance paid from the federal budget, budgets of constituent entities of the Russian Federation and local budgets, extra-budgetary funds, from funds of foreign states, Russian, foreign and interstate organizations, and other sources:

a) in connection with a natural disaster or other emergency circumstances; b) in connection with a terrorist act; c) in connection with the death of a family member; d) in the form of humanitarian aid; e) for providing assistance in identifying, preventing, suppressing and solving terrorist acts and other crimes;

• the amount of full or partial compensation for the cost of vouchers, with the exception of tourist ones, paid by employers to their employees and (or) members of their families, disabled people who do not work in this organization, to sanatorium-resort and health-improving institutions located on the territory of the Russian Federation, as well as the amount of full or partial compensation for the cost of vouchers for children under the age of sixteen to sanatorium-resort and health-improving institutions located on the territory of the Russian Federation.

We would like to separately note this type of payment, such as reimbursement of expenses associated with the use of an employee’s personal transport. Alimony cannot be withheld from such compensation (see “The government has adjusted the list of payments from which alimony is not withheld”).

Alimony is withheld from wages accrued for the period when alimony obligations are in effect.

Example 1. The organization received a writ of execution, on the basis of which alimony is subject to deduction from the employee’s wages and other income, starting from February 22, 2019. For February, alimony is withheld only from that part of the salary accrued for the period from February 22 to 28 . In March 2021, the employee was accrued an annual remuneration for 2021. Since the bonus was accrued for the period in which alimony obligations were not assigned to the employee, alimony is not deducted from the bonus amount.

The amount of alimony subject to deduction from wages and other income of the debtor is calculated from the amount remaining after withholding personal income tax (Clause 1, Article 99 of Law No. 229-FZ). At the same time, the withholding of alimony does not in any way affect the tax base for personal income tax (see “Alimony and other deductions do not affect the size of the tax base for personal income tax”).

Example 2. An organization received a writ of execution to collect from an employee alimony for the maintenance of a minor child in the amount of 1/4 of wages and other income. For January, the employee received a salary in the amount of 20,000 rubles, of which 8,000 rubles. paid for the first half of the month (advance). 1. Personal income tax is calculated taking into account the employee’s right to receive a standard tax deduction for child support expenses - 1,400 rubles: (20,000 rubles - 1,400 rubles) x 13% = 2,418 rubles. 2. The amount of alimony is calculated: (20,000 rubles – 2,418 rubles) x 1/4 = 4,395.50 rubles. 3. Based on the results of January, the employee is paid: 20,000 rubles. – 2,418 rub. – 8,000 rub. – 4,395.50 rub. = 5,186.50 rub.

According to paragraph 3 of Article 99 of Law No. 229-FZ, when collecting alimony for minor children, the amount of deduction from the salary and other income of the debtor cannot exceed 70 percent of the salary.

In our opinion, in order to avoid a situation where, as a result of deductions from wages, the debtor is almost completely deprived of his livelihood, it is more correct to proceed from the fact that the amount of deductions should not exceed 70 percent of the amount payable.

Example 3. The organization received a writ of execution to collect from an employee alimony for the maintenance of three minor children in the amount of 1/2 of the salary and other income. For January, the employee received a salary in the amount of 20,000 rubles, of which 8,000 rubles. paid for the first half of the month (advance). 1. Personal income tax is calculated taking into account the employee’s right to receive standard tax deductions for child support expenses - 1,400 rubles each. for the first two children and 3,000 rubles. for the third child: (20,000 rubles – 1,400 rubles x 2 – 3,000 rubles) x 13% = 1,846 rubles. 2. The amount of alimony is calculated: (20,000 rubles – 1,846 rubles) x 1/2 = 9,077 rubles. 3. The maximum amount of deductions from the amount paid at the end of January: (20,000 rubles – 1,846 rubles – 8,000 rubles) x 70%. = 7,107.80 rub. Since the amount of alimony exceeds the maximum amount of deduction from wages, at the end of January the maximum possible amount is withheld - 7,107.80 rubles. The debt in the amount of RUB 1,969.20 is transferred to the next month. (RUB 9,077 – RUB 7,107.80). Note that many experts offer a different solution. The maximum amount of deductions is calculated from the amount of wages accrued for the full month and remaining after personal income tax withholding: (RUB 20,000 – RUB 1,846) x 70% = RUB 12,707.80. Then the calculated amount of alimony does not exceed the established limit and can be withheld in full. As a result, for the second half of the month the employee is given (transferred to his bank account): 12,000 rubles. – 1,846 rub. – 9,077 rub. = 1,077 rub. Obviously, in this case the employee finds himself practically without a livelihood.

As a rule, alimony is withheld once a month when wages are paid for the second half of the month. However, in order to avoid situations similar to those described in example 2, in the case where the employee’s alimony obligations are large (exceed 1/3 of income), in our opinion, it is advisable to withhold alimony with each salary payment, that is, every half month.

The amounts of alimony withheld from wages and other income are paid to the recipient of alimony from the organization's cash desk, sent by mail or transferred to his bank account no later than three days from the date of payment of wages and (or) other income to the debtor.

If the address of the alimony recipient is unknown, the organization that received the writ of execution notifies the bailiff and transfers the withheld alimony amounts to the court's deposit account.

In this case, the employer's expenses for postal transfer or bank commission for transferring alimony must be compensated by the alimony payer.

From June 1, 2021, persons paying wages and (or) other income that cannot be levied during enforcement proceedings will have to indicate the type of income code in their payment documents. This is due to the fact that bailiffs cannot always determine exactly what income the debtor received, and often collect debts, including through payments that cannot be collected. From this date, the situation will change: based on the type of income code, banks servicing the debtor’s account will ensure legal deduction (see “Next year, employers will have to indicate the type of income code in payment documents”).

In accordance with Article 120 of the RF IC, alimony obligations established by an agreement on the payment of alimony are terminated by the death of one of the parties, the expiration of this agreement, or on the grounds provided for by this agreement.

Payment of alimony collected in court is terminated:

• upon the child reaching adulthood or in the event that minor children acquire full legal capacity before they reach adulthood;
• upon adoption of a child for whose maintenance alimony was collected;
• when the court recognizes the restoration of working capacity or the cessation of the need for assistance of the recipient of alimony;
• when a disabled ex-spouse who is the recipient of alimony enters into a new marriage;
• death of the person receiving alimony or the person obligated to pay alimony.

As a rule, the writ of execution indicates either a specific date until which alimony is withheld, or the age of the child, upon reaching which alimony obligations cease.

Example 4. The child for whose support alimony is withheld from the employee’s salary turns 18 on October 23, 2021. Alimony is withheld: – from wages accrued for the period from October 1 to October 22 inclusive; – from the bonus for the fourth quarter in the part falling on the period from October 1 to October 22 (in proportion to the days worked in the specified quarter); – from the premium for 2021 in the part falling on the period from January 1 to October 22. It does not matter that at the time of accrual of quarterly and annual bonuses, the employee’s alimony obligations are actually terminated.

If, at the time the child turns 18, the employee is in arrears for alimony, then alimony obligations do not cease: deductions are made until the debt is fully repaid, regardless of the child’s age.

Example 5. Based on the writ of execution received by the organization, alimony should be withheld from the employee’s income, the amount of which is set in a fixed amount - 30,000 rubles. The employee's salary is 35,000 rubles. When collecting alimony for minor children, the amount of deduction from wages and other income of the debtor cannot exceed 70 percent of the amount remaining after withholding personal income tax (clauses 1 and 3 of Article 99 of Law No. 229-FZ). 1. Personal income tax is calculated (standard tax deductions are not provided to the employee): RUB 35,000. x 13% = 4,550 rub. 2. The maximum amount of deductions from wages: (35,000 rubles – 4,550 rubles) x 70%. = 21,315 rub. Since the amount of alimony exceeds the maximum amount of deduction from wages, the maximum possible amount is withheld monthly - 21,315 rubles. The debt in the amount of 8,685 rubles passes over (and accumulates) to the next month. (RUB 30,000 – RUB 21,315). The accumulated amount of debt is collected until full repayment.

In the event of dismissal of a person obligated to pay alimony, the administration of the organization is obliged to notify the bailiff at the place of execution of the decision to collect alimony and the person receiving alimony within three days. In this case, the writ of execution with a note on the penalties made is returned to the bailiff and (or) the collector (clause 1 of Article 111 of the RF IC).

How is indexing done?

Both the amount of alimony itself and the amount of debt are subject to indexation. It is made in proportion to the change in the cost of living for a certain socio-demographic group in the region where the recipient of alimony lives. The indexation of alimony, which is collected in a specific amount, is carried out by the person who sent the writ of execution, i.e. the bailiff or the claimant himself.

If the cost of living in a constituent entity of the Russian Federation has not been established, then the national indicator is taken, which is approved by the government once a quarter. It should be taken into account that when it is reduced, the amount of alimony does not decrease, but remains at the same level.

As for alimony awarded by the court as a share of earnings, they are not indexed. It is assumed that the amount of alimony increases automatically when the employer increases wages in accordance with changes in the minimum wage.

Formulas for calculating alimony

It is worth taking into account that each situation is considered exclusively in an individual format; there is no single clear accrual scheme for all cases without exception. Any appeal will be considered by the court not only based on the plaintiff’s expectations, but also taking into account the defendant’s capabilities, provided documents, receipts, confirmed expenses and other circumstances. In generalized form, the classification for the percentage form of alimony payments looks like this:

• 25% of income (after tax) if one child is required
• 33%, also after tax, when funds are paid for two children
• 50% – for three or more children

Important! Alimony is deducted not only from wages at the place of employment. Cash deductions are levied on all types of income, including bonuses, royalties, vacation pay, additional payments, allowances, rental income, etc.

If the procedure for collecting alimony in a fixed sum of money is established, the amount of payments will also change - alimony is calculated depending on the size of the minimum subsistence level, and this value is periodically indexed.

As a percentage of earnings

To correctly calculate alimony, it is enough to know the standard formula, which looks like this:

(Payer’s profitability – Taxable minimum (13%)) * Withholding percentage = Amount of alimony payments

It is worth considering that such a calculation of the amount of alimony does not apply to all situations. In some cases, the court calculates the accrual in a different manner. In addition, the payer undertakes to cover the costs incurred to transfer funds to the recipient. That is, payment of the commission for bank transfer and postal transfer is made by the payer.

Let's look at examples of calculations, cleared of any commissions and other related expenses - for one, two and three children, respectively. In all cases, taxes are first deducted from the salary, and only then the remaining amount is subject to alimony payments.

One child

Total income = 55,000 rubles Tax withholding: 55,000 rubles - 13% (7150 rubles) = 47,850 rubles. Alimony: 25% from RUB 47,850. = 11,962.5 rub. Income to the payer in hand: 47,860 rubles. – 11,962.5 rub. = 35,887.5 rub.

Two children

Total income = 55,000 rubles Tax withholding: 55,000 rubles - 13% (7150 rubles) = 47,850 rubles. Alimony: 33% from RUB 47,850. = 15,790.5 rub. Income to the payer in hand: 47,860 rubles. – 15,790.5 rub. = 32,059.5 rub.

Three or more children

Total income = 55,000 rubles Tax withholding: 55,000 rubles - 13% (7150 rubles) = 47,850 rubles. Alimony: 50% of RUB 47,860. = 23,925 rub. Income to the payer in hand: 47,860 rubles. – 23,925 rub. = 23,925 rub.

In a fixed amount of money

This type of payment is regulated by part one of Law No. 229-FZ “On Enforcement Proceedings”, that is, the need to index alimony. The calculation is based on the cost of living in the region; alimony payments for a dependent increase depending on the increase in the minimum wage. If a notarial agreement has not been concluded on the transfer of monetary compensation in a fixed amount, its amount is determined by the court.

This type of collection is typical for those who do not have a permanent income, receive their livelihood in foreign currency, in a mixed form (for example, in kind + unstable payments), that is, in any form that makes it difficult to establish shares in the form of interest.

Let’s assume that the court has ordered a payment of one and a half minimum wages per child. Let's look at what alimony payments will look like for Moscow. Only the general, initial scheme is taken, without taking into account any accompanying circumstances, subject to the minimum wage of 18,742 rubles. – appointed by Decree of the Government of the capital No. 6663-PP.

Calculation per child (in Moscow)

Minimum wage = 18,742 rubles Alimony: 1.5 times the minimum wage = 28,113 rubles.

How calculations will be carried out for two or more children is determined by the court, based on the actual capabilities of the defendant, proven by the plaintiff. The amount of payments will be established based on the payer’s availability of property, bank accounts (Russian and foreign), and other sources of income of any type, subject to the proof of receipt of funds. In this case, the child’s usual standard of living is taken into account.

Conditions for terminating the payment of alimony from wages

The conditions for terminating payments on alimony obligations depend on the basis for them. Payments under the agreement cease when:

• the death of one of the parties to the contract has occurred;
• the term for which he was imprisoned has come to an end;
• an event stipulated by the terms of the agreement occurred.

Payments by court decision are terminated in the following cases:

• the child reaches adulthood;
• acquiring legal capacity before this period;
• adoption;
• the death of either the recipient of alimony or the parent obligated to pay it.

When is it permissible to calculate alimony for less than a month?

Calculating alimony for less than a full month may be necessary in several cases:

1. Drawing up a writ of execution or alimony agreement for the first time. In the first case, alimony is assigned from the day the application is submitted to the court, in the second - from the date specified in the agreement. Most often, this is the date of conclusion of the contract (unless otherwise provided in the agreement).
2. Dismissal of the payer in the middle of the month - the accountant will need to calculate payments based on the number of days worked.
3. The child reaches adulthood. According to the general rules, the birthday of a minor is not included in the payment period, and from that moment the payer is released from child support obligations. For example, if a son or daughter turns 18 on April 15, payments are calculated for the period from the 1st to the 14th inclusive.
4. Changing the payment method from a percentage of salary to a fixed amount by court decision. If the person obligated to pay alimony works officially, everything is calculated by an accountant; in other cases, by a bailiff. The calculation is carried out in proportion to the number of days in the month the court decision was made.

This is an incomplete list of situations when it may be necessary to calculate alimony for a certain number of days. The exact amount is determined by the party obligated to make the accrual using a prescribed formula.

Who should calculate child support?

The obligation to pay depends on who is paying the alimony:

Persons not listed in the list do not have the right to make payments.

Elena Plokhuta

Lawyer, website author (Civil law, 7 years of experience)

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Calculation examples

Calculation of the amount of debt based on the average Russian salary

Payer Sergienko A.G., working at the plant, received a salary of 22,000 rubles. His child support obligations for one child were determined by the court as 1/4 of his income and amounted to:

(22000 - 13%) x 25% = 4785 rubles.

He quit his job in July 2021 and did not pay child support until September 2017. At the beginning of October Sergienko A.G. I received a notification from the FSSP about the calculation of debt for 3 months, which is equal to 28,562 rubles. 19 kopecks It was made up of the following numbers.

The average monthly salary in Russia for September 2021 was 38,083 rubles. Therefore, the amount of alimony by month will be as follows:

July – 38,083 x 25% = 9,520 rubles. 75 kop.

August – 38,083 x 25% = 9,520 rubles. 75 kop.

September – 38,083 x 25% = 9,520 rubles. 75 kop.

Total – 28562 rub. 19 kopecks

Lawyer's answers to private questions

How is child support calculated for less than a month when turning 18 years old, if the child later received the status of a group 1 disabled child and again collected payments?

First, alimony is calculated for all days before reaching adulthood. Then payments are assigned in a fixed amount from the moment you go to court. The interval between these dates is not taken into account.

How is alimony for less than a month calculated in 1C ZUP?

First of all, the calculation base for the entire period is determined, then the personal income tax is calculated from this base. Payments for the child are calculated from the remaining amount.

Is the amount of alimony for less than a month indexed at the beginning of a new quarter?

Yes. Alimony is recalculated in multiples of the increase in the cost of living per child. If, on the contrary, it has decreased, the amount of payments for the child remains the same and cannot be reduced.

How to calculate alimony under an agreement for less than a month?

It all depends on what is stated in the agreement. It usually pays a fixed amount. You need to divide the specified amount by the number of calendar days in the month, and then multiply everything by the number of days for which the money is transferred. For example, if alimony is 10,000 rubles. must be paid by the 10th: first, 10,000 is divided by 31 (number of days in a month) = 322.59 rubles.

322.59 x 10 = 3,225.9 rubles. - total payable.

How to calculate the penalty for alimony for less than a month?

The amount of the penalty is 0.1% for each day of delay (Article 115 of the RF IC). First, the total amount of debt is determined, then the number of days overdue. You need to calculate 0.1% of the total amount, then multiply the resulting number by the number of days. For example, if a person owes 70,000 rubles. and doesn’t pay child support for 80 days, it turns out: 70,000 x 0.1% = 70 rubles. - penalty for one day.

70 x 80 = 5,600 rub. - the total amount of the penalty that can be recovered through the court.

Amount of funds collected for child support

The Family Code of the Russian Federation, namely its 81st article, regulates the amount of alimony maintenance. The amount of funds required depends primarily on the number of minor dependents. So, from the salary of the alimony payer the following will be deducted:

• 25% of income if one child is supported;
• 33% of the salary if two minors are dependent;
• 50% of the salary if you need to support three or more children.

In addition to the number of dependents, the following factors influence the amount of the penalty:

• the amount of salary and other income of the alimony obligee;
• social status of the payer and recipient;
• whether the alimony obligee has other dependents;
• presence of alimony debt.