- General procedure for paying child support for minor children. Voluntary payment of alimony and payment by court order
- Types of income from which alimony is and is not withheld
- Child support amounts
- Examples of calculating alimony in different situations
- Payment of alimony to the recipient
- Actions upon dismissal of alimony worker from work
- Reflection of alimony in accounting
General provisions for paying child support for minor children
Parents are required to support their minor children by paying child support.
It doesn’t matter whether the parents are married or divorced. Alimony is money that is paid one-time or at certain intervals to a person who has the right to receive such material assistance from another person.
There are two options for paying alimony:
- voluntarily - based on a written application from the parent;
- in court - on the basis of executive documents (writ of execution, ruling on a court order, resolution).
An important feature: if the enforcement documents do not come from the bailiff, but directly from the claimant, then such documents must be accompanied by an order from the bailiff and a statement from the claimant regarding the withholding and transfer of alimony to him.
If parents evade payment of alimony prescribed by court order for more than 3 months during the year, they are punished:
- Community service or correctional labor for up to two years
- Arrest or restriction of freedom for up to three years
- Imprisonment for up to one year
If a person evades alimony again after a conviction for non-payment of alimony, the punishment is increased.
Alimony is withheld and transferred to the claimant for any payment of income to the employee.
If one employee has received several enforcement documents for different types of penalties, then alimony is withheld first. If there are several enforcement documents for alimony, then deductions are made in proportion to the amount due to each claimant.
Application for divorce:
Divorce is the formal termination of a valid marriage between living spouses. An application for dissolution of a family union must be submitted to the civil registry office or the court, depending on the specifics of the decision made (mutual or unilateral), the presence of joint minor children and disputes regarding them, as well as acquired property.
- If both parties to the marriage relationship have reached this decision by mutual consent, and also have no disputes regarding joint children and property, both psychologically and legally, the divorce procedure is greatly accelerated and simplified.
- When one spouse does not agree with the divorce and the couple has disputes over children and property, the divorce process can be quite complex.
Divorce sample Divorce template
From what income is alimony deducted and not deducted?
Alimony is withheld from all types of earnings (monetary remuneration, maintenance, allowance) and additional remuneration. If an employee has several jobs, then alimony is withheld both for the main place of work and for part-time work.
| Types of payments | Whether or not alimony is withheld |
| From amounts accrued to employees based on tariff rates (salaries), official salaries, piece rates. Including payment for work overtime, on public holidays, holidays and weekends; as well as the amount of indexation of wages and allowances in connection with increased prices for goods and services; | Held |
| From raises, allowances and additional payments to tariff rates, salaries, official salaries (for combining professions, team management, for professional excellence, etc.) | Held |
| From sick leave, including maternity leave, child care benefits under 3 years of age | Withheld only in accordance with a court order for the collection of alimony |
| From the amount of average earnings retained by the employee during the performance of state and public duties; medical examination, during the period of preparation, retraining and advanced training. | Held |
| From the amounts of vacation pay, compensation for unused vacation, from additional payments established by the employer in excess of the amounts accrued when granting labor leave in accordance with the law. | Withheld, except for the amounts paid to the employee when replacing vacation with monetary compensation upon his dismissal. |
| With severance pay | Withheld if the amount of the benefit exceeds the average monthly earnings of the alimony worker |
| With financial assistance provided: For sanatorium treatment and (or) health improvement of a minor child
| Not held |
| With other financial assistance | Held |
| From remuneration under contract agreements | Held |
| From the cost of issued or paid food | Deducted, except for food provided in accordance with labor legislation |
| From the fare amount | Held |
| Compensation in connection with business travel | Not held |
| Compensation in connection with transfer, admission or assignment to work in another location | Not held |
| Compensation for the use of personal property for the needs of the employer | Not held |
| One-time bonuses issued not from the salary fund | Not held |
| Funeral benefits | Not held |
| Other state benefits for families raising children (except for child care benefits under 3 years of age - see above) | Not held |
| Benefits and payments to citizens affected by the disaster at the Chernobyl nuclear power plant and other radiation accidents | Not held |
| care supplement to pensions established by law | Not held |
Alimony is also withheld from other income: royalties, scholarships, pensions, unemployment benefits, interest on deposits, etc. The expanded list can be read in Resolution of the Council of Ministers of the Republic of Belarus dated August 12, 2002 No. 1092.
Features of the question
Alimony is usually called one-time or periodic payments that are due to spouses who are divorced but have children (there are other features). This procedure is intended for two parties - the payer and the recipient of financial assistance, who, as a rule, are not legal entities, but individuals. By the way, payments can also be provided by property, although the latter option will be much more complicated.
There are two types of payments of this financial assistance: voluntary - deductions are determined based on the amount of salary (but the minimum alimony still cannot be less than the established minimum), or by court decision - the final amount is determined by the court.
Naturally, it is simply impossible to pay alimony, and there are also special conditions under which such assistance will be provided:
- this includes a family connection between the person who pays and the one who claims to receive this money;
- the recipient’s inability to provide for himself, as well as the cessation of running a common household.
Child support amount
Typically, alimony is withheld as a percentage of income. In this case, their size is indicated in the documents on the basis of which the deduction is made.
Also, alimony can be collected in a fixed amount of money or in an amount identical to a certain number of basic units. Please note that alimony withheld in this amount is subject to indexation in proportion to the increase in the base amount.
It is also necessary to take into account that the amount of alimony should not be lower than the amount established by law. It is expressed as a percentage of the average per capita subsistence budget (BPM).
| Number of children | Amount of alimony, % of income | Minimum amount of alimony, % of BPM |
| One child | 25% | 50% |
| Two children | 33% | 75% |
| Three children or more | 50% | 100% |
The maximum amount of deductions is 70% of income. This follows from the legal requirements that an employee paying alimony must retain at least 30% of his earnings and other income. In this case, the amount of income is reduced by income tax and insurance contributions to the Social Protection Fund calculated from this amount.
Examples of calculating alimony in different situations
Example 1. The maximum allowable deduction for alimony payments
The employee pays child support for two children. The employee’s salary after withholding income tax and contributions to the Social Security Fund (1%) is 874.82 rubles. The organization received a writ of execution for the collection of alimony for two children in the amount of 33% and about the resulting alimony debt in the amount of 400 rubles.
The employee must retain earnings in the amount of 262.46 rubles. (RUB 874.82 × 30%). The employer has the right to withhold the amount of 612.36 rubles. (874.82 – 262.46), incl. alimony for the current month - 288.69 rubles. (RUB 874.82 × 33%); alimony debt – 323.67 rubles. (612.36 – 288.69). Outstanding alimony debt in the amount of 76.33 rubles. (400 – 323.67) is withheld the next time income is accrued to the employee
Example 2. When paying alimony in a fixed amount, the maximum amount of deductions must be observed
The employee pays child support for two children under 18 years of age in a fixed sum of 400 rubles. The employee was on leave at his own expense for 15 calendar days, for this month he was paid a salary for the days worked in the amount of 500 rubles.
The employee is due to pay an amount of 458.08 rubles. (500 – (500 – 102 – 114) × 13% – (500 × 1%)). The maximum possible deduction is RUB 320.66. (RUB 458.08 × 70%). The amount of alimony exceeds the maximum amount of deductions from the employee’s income by 79.34 rubles. (400 – 320.66), therefore, there is an underpayment of alimony for this month, which is a debt and is deducted from the employee’s income next month
Example 3. The procedure for determining the end date of alimony withholding for an incomplete month
The employee has a minor child who turns 18 on August 28.
From what day should the withholding of alimony stop?
The payment of alimony collected in court ceases when the child reaches the age of majority (Article 115 of the Code of Child Life).
Consequently, alimony does not need to be calculated on the day of coming of age. The amount of alimony for an incomplete month is determined in calendar days (hereinafter referred to as calendar days). The calculation is made as follows:
base for calculating alimony / 31 k.d. × 28 k.d.
Example 4. Termination of alimony withholding due to the marriage of a minor child
The employee, on the basis of a writ of execution, pays alimony for a minor child who is getting married.
What should the employer do in this situation when the employee presents the child’s marriage certificate?
In cases where the law allows emancipation or marriage before the age of 18, a citizen under 18 years of age acquires full legal capacity, respectively, from the moment the decision on emancipation is made or from the time of marriage (Article 20 of the Civil Code of the Republic Belarus).
The legal capacity acquired as a result of marriage is retained in full even in the event of divorce. Accordingly, on the basis of the child’s marriage certificate presented by the employee, the employer must stop withholding alimony collected in court (Article 115 of the Code of the Republic of Belarus on Marriage and Family).
Application for division of property:
Division of property - when filing a divorce, married couples have to deal with various difficult issues in one way or another: regarding common children, alimony maintenance. However, often one of the most pressing issues that is difficult for the parties to resolve is the issue of jointly acquired property, and in the Family and Civil Codes more than a dozen articles are devoted to the topic of division of property.
- If both parties to the marriage relationship have reached this decision by mutual consent, and also have no disputes regarding joint children and property, both psychologically and legally, the divorce procedure is greatly accelerated and simplified.
- When one spouse does not agree with the divorce and the couple has disputes over children and property, the divorce process can be quite complex.
Sample division of property
Payment of alimony to the recipient
Alimony is paid to the person specified in the application or writ of execution. The required amount can be issued from the organization’s cash desk or transferred to the recipient’s account, as well as transferred by mail or transferred to the account of the enforcement authority.
Alimony must be paid within 3 days starting from the day following the day of payment of the income from which alimony is withheld.
Please note: If alimony is transferred via mail, the costs of the transfer are borne by the employee.
To account for alimony payments, subaccount 76-1 “Settlements under writs of execution” of account 76 “Settlements with various debtors and creditors” is intended.
Actions upon dismissal of alimony worker from work
When dismissing a child support worker, the employer must:
- make a note on the writ of execution about the withheld amount of alimony and the balance of the debt (if any), affixing it with a signature and seal;
— return the writ of execution to the alimony claimant within three days from the date of dismissal of the alimony holder;
- within three days from the date of dismissal of the employee, notify the bailiff who sent the writ of execution about his dismissal, his new place of work and / or place of receipt of other income (if such information is known), the return of the writ of execution to the alimony collector, about the withheld amount of alimony and the balance debt.
Paternity Statement:
Establishing paternity - As a general rule, a woman is recognized as the mother of a child after completing all the necessary documents in the maternity hospital, and the father of the child is her husband or cohabitant, who duly recognized the child. If for some reason a man is not listed in the child’s documents as his father or denies his paternity, the child’s mother has the right to demand that paternity be established in court.
- To recognize a man as the father of a particular child, a statement of claim must be filed with the district court. The jurisdiction of this category of cases to a specific court, as well as the procedure for filing a statement of claim, are established by the Civil Procedure Legislation.
Sample of paternity determination
