How to withhold alimony from sick leave if it was paid directly from the Social Insurance Fund?

Is alimony withheld from sick leave?

Disability benefits are included in the list of types of earnings from which alimony is withheld. The only exceptions are compensation for harm to life and health and payments for damage resulting from natural disasters and accidents - the child will not have to pay from them.

Nuances that are important to consider:

1. Withholding is made only on the basis of a writ of execution or a voluntary agreement. Having received the IL, the claimant must provide it to the payer’s place of employment or to the FSSP, otherwise alimony will not be deducted. When concluding an agreement, the document is provided in the same way if the person obligated to pay alimony does not want to pay voluntarily or the parties want the accruals to be made by an accountant.
2. Payment for incapacity for work is made by the employer. In some regions, an experimental project was previously launched, according to which the first 3 days of sick leave are paid by the organization, and the remaining time is paid by the Social Insurance Fund. This was practiced in Novosibirsk, R. Tyva, Primorsky Territory, etc. The experiment proved the profitability of this approach, and now, according to Art. 3 Federal Law No. 255-FZ dated December 29, 2006, the first 3 days of illness are paid by the organization, the rest of the time by the Fund.
3. Amount of alimony. Payment of fixed sums of money per child is transferred regardless of the amount of earnings or disability benefits. Child support in shares depends on the amount of income and the number of children: for one - 25%, for two - 33%, for three or more - 50%.

The size of the benefit plays a big role in calculating alimony; it depends on the length of service of the payer. 100% is paid when working for more than 8 years, 80% - from 5 to 8 years, 60% - up to 5 years. For work experience of up to six months, sick leave is calculated on the basis of the minimum wage established in the region. From 01/01/2020, the minimum wage at the federal level is set at 12,130 rubles.

Important! Alimony can be paid not only for children, but also for spouses and ex-spouses. For example, if the wife is pregnant or on maternity leave. Deductions are made in a fixed amount, which is established by agreement or court decision.

Calculation principle

No special formulas are used when deducting alimony from sickness compensation. They use a standard calculation principle: one son or daughter accounts for a quarter of a citizen’s income, to support two people already requires 33%, and a parent with many children will have to part with half.

It is important to remember that alimony is calculated and deducted from the amount of compensation only after tax deductions (Article 99 of Federal Law No. 229-FZ). As already mentioned, “sick leave” is subject to personal income tax, which means that personal income tax is deducted from the original amount of compensation, and then the amount of child support.

Federal Law “On Enforcement Proceedings”

Another rule may be applied: for example, a person pays child support in a fixed amount. Then, after taxes are withheld, the accounting department deducts this same amount, and what remains is given to the employee.

Grounds for withholding alimony from sick leave

As mentioned earlier, alimony is withheld on the basis of one of the documents presented by the claimant at the payer’s place of employment or to the FSSP:

1. Agreements.
2. Writ of execution.
3. Court order.

Let's consider the distinctive features of executive documents:

Having received the ID, the accountant takes into account the following information when making calculations:

1. To whom should the funds be transferred (full name of the recipient), to which account.
2. Full name of the payer.
3. The amount of alimony according to the IL or agreement.
4. Amount of salary and disability benefits.
5. Deduction start date.
6. Date of monthly transfers.
7. Features of indexing.
8. Payment frequency: monthly, twice a month, etc.

According to the Labor Code of the Russian Federation, wages are paid to employees every 15 days. Alimony can be transferred twice a month, but most often accountants make payments once a month - this is legal.

Indexation of alimony is carried out by an accountant at the payer’s place of work based on changes in the cost of living - it is established in the regions every quarter.

Important! For delays in payments for a child, the recipient may demand a penalty in the amount of 0.1% of the amount owed for each day of delay, if it was due to the fault of the alimony payer. If the accountant is to blame for late accrual, the penalty is paid by the organization. It is possible to face administrative liability.

Collection of alimony

Alimony is the name given to monetary payments for the maintenance of a minor child made by one of his parents.

Payment of alimony can be carried out:

• based on a court decision or court order;
• by both parents according to an amicable agreement between them.

In the vast majority of cases, alimony has to be collected through the courts. Moreover, positive verdicts on declared payments are made with almost 100 percent probability. Bailiffs are responsible for the forced withdrawal of the corresponding amounts.

IMPORTANT! Any evasion from paying alimony entails punishment. Even unintentional failure to pay money as part of the procedure may result in administrative penalties. And if the failure to pay alimony is of a malicious nature, then the violator will be prosecuted under Art. 157 of the Criminal Code of the Russian Federation. Moreover, the evading parent is punished equally on two grounds: for ignoring a court decision and for not complying with the agreement between the parents on the amount and timing of payment of child support.

How is the calculation made - before personal income tax or after?

The list of income not subject to taxation is established by Art.
217 of the Tax Code of the Russian Federation, and disability benefits are not included here. The accountant is obliged to charge 13% personal income tax on such payments and only then calculate alimony. Insurance premiums and payments to the Social Insurance Fund are not paid from sick leave - they are transferred only from the main income. In this case, alimony is calculated only after government payments have been deducted.

Some employers pay increased sickness benefits, bringing them up to average earnings. Here, contributions to the Federal Tax Service and insurance payments are already deducted from the amount added by it. When calculating alimony, the full amount of the payment is taken into account.

Examples of calculations from sick leave

To calculate alimony from sick leave, the formula is used:

Al = (B – personal income tax) x P

Where Al is the final amount of payments, B is the amount of disability benefits, personal income tax is a tax of 13%, and P is the amount of alimony according to the writ of execution.

Let's look at a practical example. A citizen has one child and pays 25% of earnings as child support. The amount of sickness benefit is 10,000 rubles.

First, personal income tax is calculated:

10,000 x 13% = 1,300 rubles.

10,000 – 1,300 = 8,700 rubles. – sick leave.

8,700 x 25% = 2,175 rub. – alimony.

If there are two children, under similar conditions the following deductions are made after deducting personal income tax:

8,700 x 33% = 2,871 rub. – alimony.

If there are three children, the maximum deduction amount is:

8,700 x 50% = 4,350 rub. – alimony for three minors.

When paying alimony for the maintenance of a spouse and child, the calculation looks different:

1. The amount of sick leave is established and personal income tax is calculated.
2. The amount of payments for the child is determined, then for the spouse.

For example. Abaimov R. E. was accrued 20,000 rubles. in the form of sickness benefits. Personal income tax amounted to 2,600 rubles, leaving 17,400 rubles. He is obliged to pay 4,000 rubles for his wife. monthly, one child.

17,400 x 25% = 4,350 rub. - for a minor. RUB 13,050 remains.

13,050 – 4,000 = 9,050 rub. – the payer receives.

Example of deductions

For example, sales manager Ivanov I.I. works at Kalidor LLC. According to the writ of execution, he is obliged to pay a quarter of the salary for his minor daughter. After the end of his sick leave, Ivanov is entitled to compensation of 9 thousand 200 rubles. After deducting personal income tax (9200 x 13%), it amounted to 8 thousand 4 rubles.

Accordingly, before transferring compensation to the employee’s card, the accountant deducts a quarter of the benefit from it, which is 2,001 rubles. As a result, Ivanov is owed 6 thousand 3 rubles.

Calculator for calculating the remaining amount after deduction of alimony from sick leave

Procedure and terms for withholding alimony from sick leave

Sick leave is paid no later than 10 days from the date of provision of the certificate of incapacity for work.
Money is usually credited on the day the salary or advance is transferred, but can be paid at other times (Article 15 of the Federal Law of December 29, 2006 No. 255-FZ No. “On compulsory social insurance...”). The accountant is given 3 days to pay alimony from the benefit from the moment it is accrued to the employee.

The procedure looks like this:

1. The accountant determines the amount of sick leave benefits based on the employee’s length of service, the duration of sick leave and the amount of salary. This is done after the alimony-paying party has been provided with sick leave.
2. Personal income tax is withheld from the amount received - 13%.
3. Alimony is deducted from the final amount depending on the size of the share.

Despite the fact that incapacity for work for more than 3 days is paid by the Social Insurance Fund, alimony contributions are made by the accountant of the enterprise at the payer’s place of employment.

Important! If a fixed sum of money is assigned for the maintenance of the child and the amount of hospital payments is less than the amount of alimony, the accountant transfers part of the money to the payer, and part to the recipient. The balance is deducted from the next payments. The main thing is that everything is listed in a month. Complete deprivation of alimony payment for sick leave is not allowed.

Grounds for termination of payments

According to the law, the accountant stops paying alimony when the IL is revoked and for other reasons (Article 120 of the RF IC):

1. The child reaches adulthood.
2. Death of the payer or recipient (child).
3. Adoption of a child.
4. Emancipation of a minor.

Cancellation is also possible by a court decision at the initiative of the payer. For example, if he disputes paternity and the demands are satisfied, this releases him from child support obligations.

Sick leave and conditions for receiving it

It is possible to receive sick leave only if the patient’s health condition requires a calm environment and minimal stress, both physical and psychological. So, for example, in case of a severe bruise, if the patient cannot walk independently, he is entitled to sick leave for 10 days, provided that no complications arose after the fall.

It should be noted that the amount of sick leave payments has an interesting relationship with the number of years devoted to work, and it does not matter whether the patient worked in one place or in different ones.

Sick leave is paid as follows:

1. If an employee has less than 60 months of work experience, then his payment for sick days will be equal to 60% of the amount that he could have earned during his absence.
2. Provided that the work experience is more than 5 years, but less than 120 months, the Social Insurance Fund pays for days of absence due to illness at 80% of possible earnings in health.
3. And if the work experience is more than 10 years, then the employer is obliged to pay for days of absence in full. The paid amount will then be returned to him by the FSS.

Particular attention should be paid to this: the employer himself does not pay anything from his own pocket. Yes, initially the money is transferred from the budget of the organization in which the patient works, but then, when the sick leave is sent to the Social Insurance Fund, the latter reimburses the payment in full. It must be said that such a pilot project is gaining more and more momentum throughout the country. The approved amount is withdrawn from the patient’s account and transferred to his child or other needy relative.

It is imperative to take into account that the sick leave must be genuine and submitted on time. You should not delay in providing it, as there is a risk of not receiving any payments at all.

Lawyer's answers to private questions

Is alimony taken from sick leave if the payer is diagnosed with a serious illness?

Yes. Serious illness does not relieve one from child support obligations. Even if the payer quit due to health reasons, payments will be withheld from his pension.

How and who should withhold alimony from sick leave in a pilot project?

The FSS handles the withholding, but the documents, along with a copy of the writ of execution, must be transferred there by the employer.

Is alimony calculated on sick leave if the employee does not provide it to the employer?

Temporary disability benefits are assigned after sick leave is provided. It must be brought no later than 6 months from the date of restoration of working capacity, then alimony will be withheld (Article 12 of Federal Law No. 255). If the sheet is not brought in on time, you may be fired for absenteeism.

What to do if the organization has not transferred alimony from sick leave to the claimant?

The claimant can contact the payer's employer with a written claim, or hold him accountable through a bailiff. Usually such issues are quickly resolved out of court.

Is alimony deducted from sick leave if I pay it to support my ex-wife on maternity leave for up to three years?

Yes. Withholding of alimony from disability benefits also applies to cases where they are collected from a former spouse.

How are the types of income from which alimony is collected regulated?

An exhaustive list of income from which bailiffs can withhold money to pay maintenance in favor of a child is given in Government Decree No. 841 of July 18, 1996.

Among the incomes subject to reduction by the amount of alimony are:

• Salary, including additional payments for overtime and overtime;
• Other payments received by the payer as part of the performance of its obligations under the contract;
• Income from business activities;
• Remuneration under service agreements, copyright agreements;
• Pensions, scholarships, including disability pensions;
• From unemployment benefits;
• Other payments listed in the resolution.

For example, all payments received by the payer as part of the performance of work functions or their termination are also subject to reduction by the obligatory amount of financial assistance for children. As well as severance pay for dismissal or reduction, or vacation pay.

Payments on a certificate of incapacity for work are also included among the income allowed for collection.

Learn more about the income that may and may not be subject to child support withholding.

Documents for an accountant

In order to correctly process alimony, it is necessary to provide information about the amount of monetary compensation to the accounting department. For this you will need the following documents:

• 
  charter of the company in which the payer works;

• order from the management of the enterprise;
• certificate of incapacity for work from the worker;
• an extract on the basis of which the average salary for the last two years of the employee’s work is calculated.

Based on all this, the accountant will have to calculate the amount of sick leave. The required amount of funds for the child will be deducted from the resulting amount. In this case, the requirements that are specified in the writ of execution are taken into account.

If a certain amount of interest is deducted from an employee’s salary in favor of alimony, the same will happen with sick leave payments. As a rule, if in a family:

• One child, then 25% is deducted from the salary.
• If there are 2 children – 33%.
• If an employee has three children, then half of the salary will be deducted in their favor.

If a certain amount is deducted from the payer’s salary every month, then the calculation of hospital payments will occur in a different way. Alimony will be deducted at the end of the month from the general salary. In this case, the employee’s sick leave no longer affects the amount of alimony.

Two special grounds for terminating the obligation to pay alimony to a disabled spouse

In addition to the death of the disabled spouse receiving alimony or the person obligated to pay alimony, paragraph 2 of Article 120 of the Family Code of the Russian Federation contains two grounds, in the presence of at least one of which the obligation to pay alimony to the disabled spouse in need is terminated:

when the court recognizes the restoration of working capacity or the cessation of the need for assistance of the recipient of alimony;

In order for the court to recognize the restoration of working capacity, it is necessary to conclude a medical and social examination, which is carried out on the basis of a comprehensive assessment of the state of the citizen’s body based on the analysis of his clinical, functional, social, professional, labor and psychological data using classifications and criteria approved by the Ministry of Health and Social Affairs development of the Russian Federation.

when a disabled ex-spouse who is the recipient of alimony enters into a new marriage;

Here, I think, everything is clear to you. The termination of the former spouse’s obligation to pay alimony after the dissolution of the marriage of a disabled spouse in need is caused by the formation of a new family, and now the obligation to financially support each other (clause 1 of Article 89 of the Family Code of the Russian Federation) arises in the new family.

At the same time, you need to understand that the condition of the former spouse - the recipient of alimony in a civil marriage does not entail the termination of alimony obligations, but may be the basis for reducing the amount of alimony in cases where, for example, the common-law spouse financially provides for the recipient of alimony.

But, as you already guess, the alimony payer will need to prove this in some way, which is not so easy to do.

The concept of a FSS pilot project

At the moment, the pilot project of the Insurance Fund is being implemented only in a few constituent entities of the Russian Federation. According to this project, the benefit is paid by the employer only for three days after the occurrence of the insured event. As for the remaining amount, it is paid to the Social Insurance Fund.

We can conclude that in the accounting department of an enterprise, alimony from benefits is withheld only for three days. The remaining amount is transferred to the FSS.

To receive funds, it is enough to submit a writ of execution, agreement or court order to the FSS. This can do:

• payee;
• bailiff;
• employer.

It is important to consider that the Social Insurance Fund will not issue funds until it receives documentary evidence that the employee is making payments for the maintenance of his minor children. The pilot project operates in the Primorsky Territory, Novosibirsk Region, the Republic of Tyva, etc.

The pilot project operates in the Primorsky Territory, Novosibirsk Region, the Republic of Tyva, etc.

Next LawsWhat can be done if the ex-spouse does not pay alimony according to the writ of execution, where to go for help?

Features of calculating payments and example of calculation

Is alimony taken off sick leave? One of the income options that are subject to payments of material support for minors or disabled relatives is payment of a certificate of incapacity for work. The accountant who received information from the bailiffs must calculate the amount of sick leave (for 3 days). 13% personal income tax is withheld from these funds. The payment is calculated from the remaining amount.

In a number of regions there is a new option for transferring sick leave. The employer pays for 3 sick days. The remaining funds are transferred to the citizen’s account from the Social Insurance Fund. The calculation is carried out similarly to the total amount of alimony. If a citizen pays child support for 2 children, then 33% of the amount will be withheld.

The remaining amount of the sick leave is transferred to the account of the recipient of the sick leave directly from the Social Insurance Fund. Alimony from sick leave is paid out of the amount for 3 days. If there are not enough of them, then the remainder is compensated by the wages of the alimony provider. In regions that continue to pay according to the “old” scheme, the employer pays sick leave in full. In this case, the funds minus 3 days are compensated by the Social Insurance Fund to the employer’s account.

Important ! The claimant will receive funds into the account not on the usual day the alimony payer receives wages, but when paying for sick leave. Thus, the delay in payment is 10 - 14 days.

When and on what basis are they charged?

Withholding alimony is possible only if you have the following documents:

• writ of execution;
• agreement to pay alimony, certified by a notary;
• court decisions.

Attention! Only in this case is alimony calculated from sick leave. The list presented does not include the statement of the employee himself, as well as the letter from the bailiffs.

In order for the payment of alimony from sick leave to be legal, you must submit one of the three documents listed above.

Alimony from a debtor who is on sick leave is calculated under the following conditions:

1. The parent is officially employed.
2. There is a correctly completed certificate of incapacity for work.
3. There are no reasons preventing the refusal to pay benefits.

How is the amount of alimony determined?

The amount of child support awarded to a child depends on many factors. It is calculated individually. The amount of payments is determined in accordance with the following rules:

• It must be at least 0.25 of the employee’s average monthly income. An employee's income includes benefits, basic salary, and sick leave benefits.
• Other deductions may be made from the employee's income. For example, a person has a debt to a bank. If there is a corresponding resolution, the debt is collected from the employee’s salary. However, payments to the child are a priority. They are held first.

The amount of alimony may be determined based on a certain percentage. It depends on the number of children:

IMPORTANT! If a person is recognized as a persistent defaulter, he has a large alimony debt, the amount of deductions can reach 70%