Is alimony deducted from salary advances?

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Published: September 25, 2019

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• 1 Documentation of alimony payments: nuances 1.1 Calculation examples

Documenting alimony payments: nuances

Although the law allows you to withhold alimony once, there can be difficulties when using this method. In practice, accountants also transfer funds to the creditor from the advance payment, which is associated with the risk that the withholding will exceed the accrued amount.

By law, the collected funds must not exceed 70%. This limit also includes the costs of transferring funds.

If alimony is not withheld from the advance payment, then when calculating the amount of wages for the second half of the month, a situation is possible in which the accrued wages will be less than the funds withheld.

To avoid this, it is recommended to collect funds for the maintenance of an employee’s children twice – with each part of the salary.

Some experts have a question about how to calculate the basis for withholding alimony in the advance payment if the personal income tax is not known.

From a purely mathematical point of view, there is no contradiction. In the first half, a percentage of the accrued advance is withheld, excluding personal income tax, since income tax does not need to be deducted from the advance.

From the second payment amount, personal income tax is withheld from the total salary, and minus the amount of tax, a percentage of alimony is withheld.

The procedure for calculating the advance payment using examples.

Calculation examples

Let's look at two examples: in the first case, withholding is carried out in the amount of 70% due to the presence of debt, in the second - in the amount of 25% per child.

How to recover arrears of alimony from an employee?

Not all employees receive an advance. In some cases, wages are paid in one amount within a strictly defined period. Here, deductions of alimony transfers from wages are carried out at the same time, in the same amount. But, if a company employee receives payment for work in two parts, you may be interested in the question of the procedure for deducting alimony from the advance payment.

If we look at the issue in more detail, then the due alimony payments are usually removed from the main part of the salary. Advance alimony is very rarely withheld, only if it is known for sure that the employee is no longer entitled to any payments until the end of the current month. Such situations may occur if an employee took leave without pay.

How is child support paid for an employee? As for transfers and the calculation of the amount itself, it remains the same. Initially, before transferring benefits, personal income tax is withheld. It is 13%. Afterwards, a percentage is taken from the remaining amount, depending on the number of children the employee has - 25, 33, 50%. This money is paid to the recipient to the current account specified in the executive document. The rest of the money is given to the employee himself.

To summarize, we note that it is difficult to give an unambiguous answer to the question of whether alimony is withheld from the accrued advance payment. The more common practice is deduction from salary. But the law does not prohibit a different payment procedure. That is why accounting can arrange transfers with some deviations from the standard template due to greater convenience or the inability to do otherwise. By the way, find out how much alimony the unemployed pay?

If you have asked to review the order of transfers and the transfer deadline, but you have been refused, you can consult with a lawyer. He will tell you whether money is withheld from the advance or not, how benefits are paid within the limits of the law, whether you need to try to change the payment scheme and whether this is possible. Typically, you should continue the business if you need money within a strictly defined period, and this is due to compelling reasons, for example, undergoing treatment, paying for kindergarten or other expenses.

It is useful to find out whether alimony is calculated from a pension and what types of pensions can be recovered from?

Art. 136 of the Labor Code of the Russian Federation establishes the frequency of payment of wages to employees. According to her requirements, wages are transferred at least twice a month. One part is for the first half of the month worked by the employee, the second part is the final payment (for the second half of the month), in proportion to the time worked.

According to current legislation, alimony is withheld monthly (Article 109 of the RF IC). Based on a literal understanding of the norm, it is clear that retention more than once a month is contrary to Russian legislation. However, there are cases when alimony must be withheld twice a month.

For example, if the advance is paid in the amount of half the salary, and the second half is not enough to fully withhold alimony. Whether to withhold alimony from the advance or not - the legislator left the decision to the discretion of the employer. It is possible to pay part of the alimony from an advance payment, but this is a rather complicated process from an accounting point of view.

When paying alimony twice a month, the accountant’s work is complicated by the fact that personal income tax must first be withheld from accrued wages. The tax is also transferred once at the end of the salary period, and only after it has been withheld are mandatory payments collected in favor of the recipient.

The Law “On Enforcement Proceedings” No. 229-FZ (hereinafter, Law No. 229-FZ) contains a list of income from which alimony is not collected. It is given in article 101 and contains the following payments.

1. Amounts that are transferred for compensation for harm to human health.
2. Amounts that are transferred to people who were injured in the performance of official duties, as well as to relatives if these people died.
3. Compensation from the budget of any level (state, region, locality) to those affected by disasters (man-made or radiation).
4. Compensation from the budget of any level (state, region, locality) when caring for disabled people.
5. Payments are monthly or annual, allocated to certain categories of persons (for example, for travel on public transport).
6. Amounts paid as alimony or for the maintenance of children under 18 years of age while their parents are being sought.
7. Compensations provided for by the Labor Code of the Russian Federation, namely:

• money received during a business trip, transfer, assignment or employment in another locality;
• money received when the alimony payer’s instrument is worn out;
• amounts transferred by the organization upon the birth of a child, death of loved ones, or marriage.

Insurance coverage other than old age, disability or incapacity pension.

1. Pension payments for the loss of a breadwinner, allocated from the budget of the country, as well as the regions.
2. Benefits for citizens with children allocated by the state, regions, local authorities, extra-budgetary funds.
3. Amounts of maternity capital.
4. Amounts of one-time benefits allocated from the budget of the federation, region or locality, extra-budgetary funds, other states, organizations (both Russian, foreign, and interstate), other sources on the following grounds:

• due to a natural disaster or other emergency;
• terrorist attack;
• death of a relative;
• within the framework of humanitarian assistance;
• in identifying and preventing ter. acts and other crimes.

1. Compensation for vouchers (except for tourists), which are paid by employers in relation to family members, disabled people or for children under 16 years of age in sanatoriums and health-improving organizations.
2. Compensation for travel to and from the place of treatment, incl. accompanying person, if required by law.
3. Social funeral benefit.

rub.

If alimony is paid on the basis of an agreement between the payer and the recipient, then the largest deduction of amounts from the salary is not limited. This is indicated in paragraph 1 of Art. 103, 110 RF IC. However, it must be no less than the amount that would have been assessed by the court if the collection had been carried out by force.

When assigning alimony payments in court, their maximum amount is provided for by Law No. 229-FZ, as well as the Labor Code of the Russian Federation. According to these laws, child support for children under 18 years of age can reach 70%, and in other cases - 50%.

We suggest you read: How to calculate alimony if a person does not work

Payments for 1 child are equal to ¼ of the salary, for 2 – 1/3, and for more – half. But the court can either lower or increase this amount depending on specific circumstances.

In some cases, the court orders alimony in a fixed amount. If the income of the alimony payer is not enough to cover the required amount, the remaining money is collected from the following income.

Alimony is calculated only from the amount that remains after personal income tax is withheld. If for any reason this tax is not calculated, then the calculation is carried out on the entire amount. This is important to consider when asking whether alimony is withheld from a salary advance.

The fee for transferring money is paid at the expense of the alimony payer, but is taken into account when calculating the maximum amount. Thus, the percentage calculation formula is calculated as follows.

1. Alimony = (Income * Personal Income Tax) * Interest to be withheld.
2. Then you need to compare the amount of alimony with the income received by the employee to determine whether the limits approved by law are not exceeded.

An employer who is engaged in withholding alimony from his employee must understand that the corresponding amounts cannot be calculated in individual cases (the list of income is given above).

The decision on whether alimony will be withheld from the advance payment or not is made by the employer independently. At the same time, it is important to calculate so that when the main payment of part of the earnings is made, alimony is deducted in the established amount, taking into account the current restrictions. If alimony is paid in a maximum amount of 70%, then when the salary is divided into two equal parts, one goes towards these payments in full, and another 20% is taken from the other.

Procedure for calculating alimony payments

But in practice, an accountant has to deal with different situations, including those when it is necessary to deduct alimony from an advance payment.

High percentage of retention

For example, in a situation where the debtor has a high percentage of withholdings, 50% or more, the remaining amount after paying the advance is not enough or it is equal to zero. In this case, the employer becomes a violator of the Labor Code of the Russian Federation and does not fulfill its obligations to pay wages twice a month.

Therefore, the landlord is forced to make partial deductions from the payment of the first half of the earnings, and the remaining amount of debt from the second part of the remuneration for the performance of duties at the end of the month.

Presence of several grounds

The second situation in which it may be necessary to deduct alimony obligations from the advance payment is the presence of several grounds. In this case, we mean not only the presence of several children from previous marriages, but also writs of execution, for example, for outstanding loans, fines, etc.

It is not possible to deduct them one-time from the salary at the end of the month, so a partial deduction is made from wages for the first half of the month. At the same time, the accrual of child support obligations is one of the priority standards of execution. Only then are fines and other types of sanctions imposed.

Debt retention

But what about the fact that personal income tax is withheld only from monthly remuneration? According to the Federal Law, alimony obligations are calculated from wages after personal income tax is withheld. Therefore, if part of the debt is collected from the advance, the remaining amount is calculated based on the deduction of income taxes from all remuneration. And only after alimony is paid, other types of individual entrepreneurs are withheld.

Specific examples

Example 1:

Savelyev M.N. for the month worked, the amount of 35,000 rubles was accrued, including salary and bonus. But from this income it is required to withhold alimony in the amount of 25% for one child. The advance amounted to 10,000 rubles.

1. We calculate personal income tax.

35000-13%=30450.

From this amount funds should be allocated to provide for children.

1. Calculation of the amount of obligations.

30450*25%=7612.5 rub.

1. The remaining amount to be paid, minus the advance payment.

30450-10000=20450 rub.

1. Withholding funds for the maintenance of a minor.

20450-7612.5=12837.5 rub.

This amount is enough to pay off alimony arrears and fulfill the condition of paying the employee 2 times a month. In this regard, the landlord may not divide the procedure for withholding alimony into 2 times - from the advance payment and the rest of the salary.

Example 2:

From the earnings of V.P. Mikheev Child support must be withheld in the amount of 70%. Income is 40,000 rubles. Advance for the period worked - 15,000 rubles.

1. We calculate personal income tax.

40000-13%=34800 rub.

1. Calculation of the amount of obligations.

34800*70%=24360 rub.

1. The remaining amount to be paid, minus the advance payment.

34800-15000=19800 rub.

1. Withholding funds for the maintenance of a minor.

19800-24360= - 4560 rub.

As we see, withholding alimony from the second part of salary payments leads to the appearance of debt on obligations and a violation of the Labor Code of the Russian Federation. Therefore, the landlord needs to divide the deduction 2 times - from the advance payment and the balance of the salary.

Grounds for withholding alimony from advance payment

Calculation examples

Payments may be collected through a court order, judgment, or alimony agreement. A citizen also has the right to make contributions to the recipient independently - if the claimant has not gone to court and disputes about the financial support of a needy person are settled through negotiations.

If alimony from an advance payment and other payments must be collected by court order, then it is necessary to first apply for the document to the magistrate. The application is drawn up at the place of residence of the debtor or applicant.

The court order contains the following information:

• FULL NAME. the applicant;
• information about the citizen who is obliged to pay maintenance to the child;
• grounds for recovery - a court ruling on the child’s place of residence, actual place of residence with one of the parents;
• request to collect alimony as a share of the payer’s earnings;

Originals and copies of documents must be attached to the court order. As originals, you must submit an extract from the house register confirming the place of registration of the child or another document on the basis of which it can be concluded that the child lives with one of the parents. You will need an original and a copy of your passport and other documents on the basis of which you can collect child support from the second parent.

In the application for the issuance of an order, you can indicate the place of work of the debtor, if it is known to the collector. The judge accepts the application for consideration, checks that it is filled out correctly and that the necessary documents are available. Within 5 days from the date of acceptance of the document, the court issues a ruling to issue a court order in favor of the applicant or rejects the applicant. This is possible when, based on the content of the application, it can be concluded that there is a dispute about the law.

From the moment of receiving a copy of the court order, the debtor has 10 days to file objections to the document. If they go to court, the magistrate is obliged to cancel the order and recommend that the applicant file a statement of claim with the court.

After a court order is issued, alimony is collected from all types of wages of the debtor and most other additional income (if any). An advance is not considered an exception. If it is transferred to the card, the amount can be written off against the debt.

For example, the debtor has a salary of 38 thousand rubles (after deducting personal income tax). An advance in the amount of 10 thousand rubles was received on the card. The bailiff can write off this amount in full or in part - if there is arrears in child support.

If the advance is provided in cash, then the accounting department has the right to pre-deduct the amount, up to 70% by order of the bailiff. Deductions can be made from the advance payment and the principal amount of earnings, depending on the share that is specified in the court order. For one child it is (Art.

Collection of financial support may be carried out by court decision. It is necessary when alimony is subject to withholding

fixed amount of money

. The amount of advance and basic salary does not matter. The statement of claim must be drawn up in accordance with the rules specified in the Code of Civil Procedure of the Russian Federation, specified in Art. 131-132. The procedure is simplified when the claimant knows where the debtor works and whether he has other income from which alimony can be withheld. The statement of claim is filed at the place of residence of the plaintiff or defendant.

The document should indicate:

• name of the court;
• information about the plaintiff - full name;
• information about the defendant;
• data about third parties if they take part in legal proceedings.
• the cost of the claim – if it is stated in court. Claims for alimony may be related to divorce and division of property.

The claim must be titled. The application should elaborate on the basis of the collection of alimony. If the claimant knows the place of work of the proposed payer, then this must also be indicated in the application.

The following documents will need to be attached to the claim:

• a copy of the applicant's passport;
• children's birth certificates;
• divorce certificate (if available);
• information about the child’s place of residence;
• information about the needs of the minor.

You can attach additional documents on which the applicant bases his legal claims to the payer.

Alimony from the advance payment can also be withheld in the case where the parties have agreed to sign an agreement on material support. The agreement may not stipulate from what income it is necessary to pay child support for the child and the other recipient. The agreement itself has the force of an executive document.

The Civil Code of the Russian Federation provides for the possibility of drawing up a preliminary agreement, which may provide for the obligation to make an advance payment for goods, work, or services as an advance payment. The advance payment can also be transferred under the main agreement.

If this amount is transferred to the counterparty, then a penalty in the form of alimony may also be imposed on it. By order of the bailiff, part of the advance payment or the entire amount is written off, depending on the size of the debt to the recipient of alimony.

To pay for alimony, property that was transferred to the debtor counterparty as an advance payment may be seized. Seizure is possible for construction materials, equipment and other goods. The debtor is first asked to repay

alimony debt

– including taking into account the agreement with the claimant.

The bailiff considers the advance and other amounts as income that can be levied. By resolution of an official, bank accounts, cards, deposits in microfinance organizations, credit and consumer cooperatives may be seized. The amounts are written off against the debt. One-time transactions can also be seized, for example, an advance payment and the main remuneration under a paid services agreement.

We invite you to read: Termination of an agreement to pay alimony

Other methods of influencing the debtor are provided:

• restriction in the special right to drive a car, boat or other vehicle;
• The debtor may be prohibited from traveling abroad;
• Property in kind is confiscated - including vehicles, living quarters (if they are not the only place of residence for the debtor).

The claimant has the right to search for the property and income of the debtor independently and report their availability to the bailiff. The recipient of alimony and (or) his legal representative can monitor the progress of enforcement proceedings and receive clarifications from the bailiff, including in writing.

You can find out whether the alimony payer has a debt and its amount from the information presented on the FSSP website. But the information may differ from the actual debt. To obtain accurate information, it is recommended to contact the bailiff in person. Illegal actions of an official must be appealed administratively and judicially.

Withholding of alimony from the advance payment is carried out in the following order:

• the employee’s income for the month from which alimony is collected is determined;
• before collecting alimony, personal income tax is withheld;
• alimony is calculated and withheld in the amount specified in the writ of execution (or court order);
• the amount of withheld alimony is transferred to the recipient's bank account using his details within three days from the date of payment of wages to the employee.

Alimony from wages is withheld voluntarily or by force of law. In the first case, payments are made based on the employee’s application. The document confirming the payment of alimony is an agreement between the alimony payer (employee) and the recipient (in most cases, the ex-wife).

In order for the payments to be considered alimony, the agreement must be certified by a notary. In the second case, money is collected forcibly. The legal basis for this is the relevant court decision, as well as a writ of execution.

Alimony is divided into two categories. One of them is paid by parents (or siblings) in respect of minor children (or siblings). In this case, the payment is made from the income specified in the RF Regulation No. 841 dated July 18, 1996. Then the funds are calculated from the salary, including vacation pay, sick leave and business trips.

The second category is paid:

• parents in relation to their disabled adult children;
• on the contrary, by adult children in relation to parents who are disabled;
• one spouse in relation to another;
• by adults in relation to their brothers and sisters until they reach the age of 18;
• grandparents in relation to their grandchildren and vice versa;
• pupil in relation to educators;
• stepson and stepdaughter in relation to adoptive parents.

This type of alimony is withheld from all income, except in cases provided by law.

Is alimony withheld from salary advances: a list of income involved in alimony payments

The list of sources of funds taken into account when calculating the amount of alimony financial assistance is regulated by Government Decree No. 841. According to the version of the document dated 1996, when paying alimony, the following parts of wages are taken into account:

• bare salary;
• bonuses for qualifications and class;
• surcharges for exceeding production standards and expanding service areas;
• compensation payments for night and overtime work;
• regular bonuses.

As a rule, funds are transferred to a citizen every six months. Specific payment dates are regulated by the internal documents of the employing organization.

Important! The Labor Code does not describe the mechanism for dividing wages into two parts. Therefore, each organization has the right to independently decide how much money will be paid in advance and how much as salary.

According to the provisions of Article 109 of the RF IC, the employer undertakes to make monthly alimony payments on the basis of a writ of execution. At the same time, the organization’s accounting department is given three days from the date of direct payment of wages to transfer alimony obligations.

At what point do you need to start paying alimony?

There is no specific definition in the legislative norms from when to transfer alimony. The obligation to withhold alimony rests with the employer. As the bailiffs explain, the moment of collection of deductions begins from the month the organization receives the writ of execution. If there is arrears of alimony for past periods, the employer’s responsibility does not include transfers for them.

The seriousness of the question is also emphasized by the fact that when answering it it is necessary to refer to a number of legal acts. Let's start with Art. 109 of the Family Code of the Russian Federation, which states that alimony from income is withheld monthly. This also applies to wages, as one of the main sources of income for persons associated with a certain organization of labor relations.

All the confusion arises from the provisions of the Labor Code regarding wages. So, in Art. 136 of the Labor Code of the Russian Federation states that salaries must be paid to employees at least twice a month.

And this is where accountants have a question: is the withholding of awarded alimony from the advance payment an obligation of the organization, or its right? Or alimony cannot be withheld from the advance payment at all.

Points of view may be as follows:

1. Since alimony is paid from all income, then their amount must be withheld from the advance payment.
2. Since salary is remuneration for a month of work, although it is divided into two payments, two payments, you need to withhold the amount of alimony once a month.

Which point of view is correct? Let us immediately note that none of the above is absolutely correct. But there is some truth in each.

Let us turn to other legislative acts regulating the issue stated in the title of the article:

1. Art. 99 of the Federal Law on Enforcement Proceedings establishes that collection from a salary that is paid twice a month - the word “advance” is not officially used in legislation - must be carried out after the amount of personal income tax is deducted from its amount. Today it is 13%.
2. Personal income tax is withheld at the end of the month, as stated in Art. 223 Tax Code. That is, theoretically, at the end of the month all deductions must be made, including alimony from income.

But theory may differ from practice. And he does it often. Of course, it is very convenient to count everything and subtract it at the end of the month. The only problem is that for alimony it is allowed to collect up to 70 percent of the salary monthly. For example, if there is debt for previous periods.

For an employer, even if he understands that it is permissible to withhold alimony from an advance payment, it is difficult to establish the moment at which it is necessary to begin withholding alimony.

The following example can be given: an employee joined the organization in October. In November, the head of the company received a writ of execution indicating that the above-mentioned employee was not fulfilling his obligation to pay alimony. The obligation itself arose in March of the same year, based on a court decision.

Can an employer withhold child support for past periods? The current legislation makes it clear that no, cannot and should not do this. Representatives of the bailiff service, at the highest level, explain that the employer has the right to withhold any amounts under the writ of execution only from the month of receipt of this document. The employer does not have the right to make deductions for past periods. This would be a clear violation of labor and executive laws.

Is alimony deducted from advance payments?

Let's take a closer look at whether alimony is withheld from the salary or from the advance payment? There is no clear answer in the regulatory documents.

From the point of view of the RF IC, deductions for child support payments should be made monthly. But in accordance with the Labor Code of the Russian Federation, salaries must be paid to staff twice a month. It turns out that the child support obligations will have to be withheld twice?

Here it is important to take into account other legislative acts, so according to Federal Law No. 229 of October 2, 2007, all types of obligations, including alimony, must be calculated after withholding personal income tax. And in accordance with the Tax Code of the Russian Federation, this type of deduction is made at the end of the month, therefore, all employee debts must be withheld during the same period.

What if the advance is paid in kind?

Let us touch upon such a topic as income in kind and the collection of alimony from it. Of course, it is more relevant for those alimony providers who are, for example, heads of peasant farms who receive income, say, from renting grain. But labor legislation also establishes the possibility of paying some part of wages in kind.

There is no clear judicial practice in this area. Therefore, the head of the organization and the accountant who withholds alimony must still foreclose on the funds in order to avoid all sorts of problems associated with the alimony payment procedure. It is better not to touch the income received in kind, but it cannot be ignored.

There are currently no effective mechanisms in the legislator's norms for withholding alimony in kind, and there is no clear judicial practice on this matter. The manager and accountant collecting alimony must pay the collection in cash in order to avoid problems associated with the alimony payment procedure.

Algorithm for withholding funds from the income of the alimony payer

After the alimony recipient has handed over the writ of execution to the payer’s employing organization, the responsibility for calculating and transferring funds falls on the accounting department. The mechanism for collecting alimony through the accounting department includes the following steps:

1. Registration of a writ of execution on the collection of funds from the employee’s income. After entering the information into the enterprise database, the writ of execution, court order or alimony agreement is placed in the safe.
2. Sending a notification to the bailiff service that the ID has been accepted and recorded.
3. Calculation and deduction of alimony from wages according to ID. The amount of obligations is established by the court or alimony agreement, and accountants are involved in the direct collection and final calculation of the amount of financial assistance.
4. Transfer of alimony maintenance to the recipient. There are three ways to transfer funds: bank transfer, postal transfer, financial transfer to a plastic card.

The payment order for the transfer of funds is issued by the accountant himself. In this document, the specialist indicates:

• personal data of the alimony obligee;
• details of the ID on the basis of which money transfers are made;
• purpose of payment;
• the period for which alimony obligations are paid.

Important! The commission fee paid when transferring financial resources is also collected from the employee obligated to pay alimony.

Returning IL, order or agreement back to the FSSP

The legislation provides for several scenarios in which accounting employees have the right to return the writ of execution back to the bailiffs. These include:

• full repayment of debt obligations;
• dismissal of the alimony obligee;
• dependents reaching adulthood;
• withdrawal of demands for collection of funds by the applicant.

An example of deducting alimony obligations from the payer's advance payment

Semyon K. works at Elektrostal LLC and receives a monthly advance in the amount of 50% of his salary. Semyon's salary is 80,000 rubles, and the monthly bonus is 10,000 rubles. Semyon K. has one minor child for whose maintenance it is necessary to transfer alimony in the amount of 25% of income. With such input data, the overall level of payments will be as follows:

1. Full monthly earnings: 80,000 + 10,000 = 90,000 rubles.
2. Income tax: 90,000 * 13% = 11,700 rubles.
3. Full amount of monthly alimony payments: (90,000 – 11,700) * 25% = 19,575 rubles.
4. Amount of advance payment: (80000/2) – (80000/2)*13% = 34800 rubles.
5. The amount of funds received at the end of the reporting month: (80000/2+10000) – ((80000/2)+10000)*13% = 43500 rubles.

To withhold or not by law?

The already mentioned Federal Law “On Enforcement Proceedings” establishes that alimony payments and the debt incurred on them are collected in the first place. Let's imagine a situation: an employee has an obligation to pay alimony to the executive, pay off the resulting debt and the amount of the penalty.

We suggest you read: All about dismissal from work: what to do with the probationary period. How to fire?

How will retention be implemented in such a situation? Obviously, it will be possible to collect tax debt only when the issue of alimony arrears is resolved. At a minimum, the recovery rate will decrease. Can child support be pushed into the background? Can an employer deduct more than 70% from salary? No, by withdrawing more funds, the employer will be breaking the law.

Upon dismissal of the alimony payer, in accordance with Art. 111 of the RF IC, the company must inform the bailiff about this fact within 3 days. If a new place of work is known, this should also be reported to the service. This requirement must be complied with, otherwise the company may be fined. The official guilty of failure to inform will have to pay from 300 to 500 rubles, and the company - from 3,000 to 5,000 rubles.

There are types of payments that need to be considered when deciding whether to withhold child support from the advance. These include the following:

• payments in kind;
• from temporary disability benefits;
• with part-time earnings and obligations.
• from vacation amounts.

Since the natural form of calculation was chosen, alimony from an advance payment is not considered. Their size generally depends on property prices at the time of transfer to the alimony payer.

In this case, retention is carried out in accordance with the general procedure. Therefore, alimony is collected from unemployment benefits, sick leave and other types of income.

The salary is included in the total income of the payer. Payments from the advance are calculated according to the general scheme, in accordance with the requirements of the court decision (and writ of execution) or agreement.

These amounts are withheld as a general rule. It makes no sense to distribute them over other months. Therefore, the money is transferred in a single transfer.

Alimony from advance

The legislator does not oblige to withhold alimony payments from the advance payment. However, if, in addition to this, the employee does not receive other money (for example, if he previously took a vacation or took a vacation at his own expense), then it is better to withhold alimony from the advance payment.

In many cases, the employer still does not calculate alimony from advances. This is done for the simple reason that, in general, taxes are deducted at the end of the month, and alimony payments are calculated from the funds that remain after personal income tax has been deducted. However, in situations where the amount of the advance is almost the same as the basic salary, it makes sense to deduct alimony from the advance.

• book of registration of writs of execution;
• journal of alimony payments;
• form for notifying the bailiffs about the dismissal of the alimony payer.

If the writ of execution is lost, the responsible employee will be fined up to 2,500 rubles. This is stated in Art. 431 Code of Civil Procedure of the Russian Federation. Therefore, it is advisable to appoint a separate person who would be responsible for storing the relevant documents and maintaining a ledger.

Writs of execution should be kept for 5 years, but not less than the period provided for by these documents, as well as another 3 years after the end of this period. These provisions are enshrined in Law No. 229-FZ, as well as on accounting.

The accounting journal helps to improve the overall efficiency of accounting for transfers to an employee. It can provide for different ways of classifying such payments (by the status of the alimony recipient, by how they are calculated, etc.).

Payments for the maintenance of minor children are calculated and paid from all types of income, both from the main place of work and part-time work. This is reflected in the List approved by Decree of the Government of the Russian Federation dated July 18, 1996 No. 841.

On the other hand, family law obliges to pay funds for the maintenance of children at least once a month. Thus, the law allows you to withhold funds in favor of the claimant from only one part of the salary.

How to withhold alimony from your salary?

That is, according to the law, an economic entity has the right to independently establish the collection procedure in internal regulations. The main thing is that the retention is carried out at least once a month.

Review of judicial practice

Collecting child support from unscrupulous fathers is a common practice. When considering cases, the following rules apply:

• Civil Code of the Russian Federation;
• RF IC;
• Federal Law No. 229;
• Tax Code of the Russian Federation;
• Sun clarifications.

In addition, the Conventions of international law and the practice of European courts are taken into account. But in any case, the protection of the rights of a minor citizen remains paramount, and alimony is assigned taking into account the satisfaction of his needs and requirements. In this case, the amount of collection cannot exceed 70% of the debtor’s earnings.

Example of judicial practice

The court ordered citizen V.P. Semenov pay child support for children from first and second marriages in the amount of 25% of wages.

The situation is that after the birth of the third son there was a delay in paying off child support obligations in relation to the children. Their mother was presented with an individual entrepreneur at the citizen’s place of employment for forced transfer of funds.

Semenov V.P. filed a lawsuit to reduce the amount of withholding for child support, justifying it by the fact that due to the calculation of funds in salaries at the end of the month, his rights in terms of receiving remuneration twice a month were violated.

Due to the fact that the case materials did not confirm the plaintiff’s inability to support children from his first and second marriage (he was not in a difficult life situation, he was employed), the claim was denied. But as a result of the case, the landlord was charged with the obligation to eliminate the violation of payment of funds, making deductions from both the advance payment and the main earnings.

If we consider the issue of collecting alimony from a legal point of view, then this type of obligation must be deducted from the salary, which is paid at the end of the month, after calculating personal income tax. But in practice, situations may arise when the employer has to deviate from this rule. This may be due to the fact that the amount of debt exceeds the size of the second half of the salary and provokes the formation of alimony arrears. In addition, non-payment of the second half of the remuneration is a violation of the Labor Code of the Russian Federation on the part of the employer.

From what income is alimony collected?

Alimony is divided into two categories. One of them is paid by parents (or siblings) in respect of minor children (or siblings). In this case, the payment is made from the income specified in the RF Regulation No. 841 dated July 18, 1996. Then the funds are calculated from the salary, including vacation pay, sick leave and business trips.

The second category is paid:

• parents in relation to their disabled adult children;
• on the contrary, by adult children in relation to parents who are disabled;
• one spouse in relation to another;
• by adults in relation to their brothers and sisters until they reach the age of 18;
• grandparents in relation to their grandchildren and vice versa;
• pupil in relation to educators;
• stepson and stepdaughter in relation to adoptive parents.

This type of alimony is withheld from all income, except in cases provided by law.

When you can’t do without deducting alimony from the advance payment

The only scenario in which the employer will have to transfer alimony from the employee’s advance payment is if the percentage of collection is too large. The Labor Code of the Russian Federation provides for the withholding of up to 70% of the income of the person liable for alimony, if there is:

• delays in debt obligations;
• alimony debt;
• three or more children, one or more of whom are disabled and require increased support.

Obviously, when collecting 70% of the salary, one paycheck will not be enough. That is why employees of the accounting department of the employing company will have to make double payments.