What is alimony
Alimony is recognized as monetary payments from one parent in favor of the other, which are used for the maintenance of a minor child. Such money can only be recovered from the official income of the debtor, and the circumstances must be documented. In other words, penalties can only be made on the basis of:
- official court decision;
- order of the relevant court;
- agreements between parents.
However, not all accruals can be deducted. Whether alimony is calculated on sick leave - this question remains relevant to this day. Let's consider how to act correctly in such a situation.
Results
Based on the analysis carried out in the article, the following conclusion can be drawn: alimony can be withheld from hospital payments if one of three conditions is met.
Such deductions must be determined by a court decision, court order or agreement concluded by the parties and certified by a notary. Amounts of alimony are not reflected separately in tax reporting. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Is alimony taken from sick leave?
The Family Code of Russia, namely Article 82, determines that the list of forms of income of the debtor’s parent is established by government regulations. Thus, officials fixed the list of charges from which the debtor must pay a share for raising the child in a separate Resolution No. 841 dated July 18, 1996.
In accordance with the norms of this legal regulation, not only wages are recognized as income, but also remunerations received in cash, both at the main place of work and part-time.
But is alimony withheld from sick leave? Let us turn to Government Resolution No. 841, namely to subparagraph “c” of paragraph 2. This part of the Resolution states that the amounts of accrued sickness benefits are included in the general income base for determining alimony amounts.
What does it mean? This means that alimony from sick leave is withheld. However, there is a mandatory condition: the deductions must be made on the basis of a court decision or order or under the terms of the parental agreement. Otherwise, it is illegal to calculate alimony amounts from sickness 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.
- Sometimes the amount of alimony is set in a fixed form. For example, it is 10,000 rubles. In this case, the amount of alimony will be the same regardless of the amount of income. Part of it is formed from the basic salary, part from temporary disability benefits (if any).
- 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:
- One – 25%.
- Two – 30%.
- Three or more – 50%.
IMPORTANT! If a person is recognized as a persistent defaulter, he has a large alimony debt, the amount of deductions can reach 70%.
Example of alimony calculation
Ivan Sidorov is obliged to pay alimony for three children in the amount of 50%. His salary is 20,000 rubles. The employee went on sick leave from March 1 to March 15. During this period, he will receive an allowance of 10,000 rubles. The accountant carries out calculations in accordance with the following algorithm:
- Taxes amounting to 13% are deducted from the benefit. In this case, they will be 1,300 rubles. Tax is deducted from the benefit: 10,000 – 1,300 = 8,700 rubles.
- Child support is calculated. Their size will be 4,350 rubles.
The total amount of alimony for March will be 8,700 rubles.
How to calculate the amount to be collected
Let's look at a specific example of how to calculate deductions from wages and sick pay.
Vesna LLC received a writ of execution on withholding 25% of the income of accountant E. Egorova. in favor of his minor daughter Alyonushka. In March 2021, Egorov’s income amounted to:
- salary - 40,000 rubles;
- benefit at the expense of the employer (3 days) - 6,000 rubles;
- FSS benefit - 15,000 rubles.
IMPORTANT!
The amount of recovery in favor of a minor child is determined after deduction of all tax liabilities. That is, after calculating personal income tax.
First of all, we calculate personal income tax:
(40,000 + 6000 + 15,000) × 13% = 61,000 × 13% = 7930 rub.
Base for calculating alimony amounts:
61,000 – 7930 = 53,070 rub.
Calculation of the amount of recovery:
53,070 × 25% = 13,267.5 rubles.
Procedure for withholding alimony
There are two procedures for collecting alimony depending on their amount:
- Less than 25,000 rubles . A person applying for alimony submits a corresponding application to the debtor’s place of work or to the bailiff service. In this case, enforcement proceedings are not initiated.
- More than 25,000 rubles . Retention occurs according to a complicated scheme. That is, funds are recovered in the process of enforcement proceedings.
Let's take a closer look at the stages of collecting alimony through enforcement proceedings:
- Submitting an application to the bailiff service.
- Initiation of enforcement proceedings after receiving a writ of execution.
- The place of service of the person who is obliged to pay alimony is determined. A writ of execution is sent to the administrative department of the organization.
- Based on the writ of execution, the accounting department is obliged to begin the procedure for withholding alimony.
- If an employee is on sick leave and a corresponding benefit is accrued to him, taxes and mandatory fees are first withheld from his amount, and only then alimony.
- The funds are transferred to the alimony recipient within 3 days from the date of payment of benefits to the employee. This rule is stipulated by Article 109 of the RF IC.
ATTENTION! All expenses for the transfer of alimony are also collected from the employee. These costs may include, for example, a fee for transferring money.
Pilot project benefits
In some regions there is a “pilot project” of cooperation with the Social Insurance Fund. The key difference of this project is that the benefits due from the Social Insurance Fund are paid directly from the state extra-budgetary fund.
Is alimony taken from sick leave in this case? If your Social Insurance Fund, then withhold alimony from the amount of accrued benefits for the first three days of illness. That is, deduction is made only from the amount of benefits paid by the employer (clauses 6, 9 of the Regulations, approved by Government Resolution No. 294 of April 21, 2011).
Income from which deductions cannot be made
The Law “On Enforcement Proceedings” contains a closed list of types of income of citizens that cannot be levied under IL. Let's list the main ones:
- compensation for damage to health, including in the case of work-related injuries;
- survivor's pension;
- budget payments to victims of emergency situations;
- caring for incapacitated citizens;
- compensation for medicines, travel, treatment;
- child support payments;
- employer compensation for relocation costs, purchase of tools, travel allowances, financial assistance payments in the event of the death of a relative, the birth of a child and marriage registration;
- payments from the Social Insurance Fund other than pensions (for old age or disability, funded part) and benefits due to temporary disability;
- payments intended for children;
- maternal capital.
You need to know: Does a bailiff have the right to seize a pension: conditions, interest and withdrawal
Liability for failure to comply with the requirements of a bailiff
State and non-state organizations are obliged to provide assistance to authorized persons in their activities.
Thus, the director of the enterprise is obliged to do the following:
- At the request of a competent person, provide all necessary certificates and papers about the employee, as well as the required information.
- Inform the contractor about the dismissal or transfer of an employee.
- Fulfill the requirements of authorized persons: deduct from all types of income specified in the writ of execution and redirect the amount to the applicant.
However, some employers do not comply with the law and interfere with the activities of bailiffs.
Most often, violations are expressed in the following:
- provision of false information about the employee, special distortion of valid information;
- unjustified refusal to provide requested information;
- loss or destruction of documents;
- untimely fulfillment of requirements;
- failure to comply with other requirements of bailiffs.
For the listed violations, the head of the institution and the executor appointed by the company management are subject to punishment. The violator will be held administratively liable. The amount of the fine depends on the following factors: which person is held liable (individual or legal), the degree of guilt of the offender and the nature of the violation. The person brought to justice has the right to appeal the actions of the bailiff in court.
Every person has guaranteed rights, and everyone must fulfill their obligations. If a person refuses to voluntarily fulfill the obligations that were generated by his actions, then measures provided for by the relevant regulations are applied to him.
No person has the right to take action without special permission. In relation to citizens who evade the fulfillment of material obligations, measures are taken only if there is a writ of execution, order or agreement.
The sheet issued in court, along with the application, is sent to the citizen’s employer, who is entrusted with the obligation to pay off the financial debt. And the employer is obliged to deduct a certain amount from the defaulter’s profit and transfer it to the claimant. Deductions based on a writ of execution from sick leave can be made. Regardless of the reason for receiving the newsletter: pregnancy, illness, caring for a relative, etc.
The total amount deducted should not exceed 50% of income. If a person interferes with the work of performers (provides incorrect information, does not comply with requirements, etc.), measures are taken against him.
Collection under a writ of execution
A parent who has natural or adopted children, but does not actually live with them, is obliged to pay them a monthly allowance. Although this obligation is enshrined in law, in fact, in order to implement it, the parties must resort to official registration of alimony payments. If the parents have agreed to transfer material assets from hand to hand on a voluntary basis, then the employer or other official has no right to interfere in this process.
The employer can begin withholding child support payments only after receiving an official document indicating the need for collection. Such documents in the Russian Federation are recognized as:
- Writs of execution from courts.
- A writ issued by a court based on the undisputed facts presented.
- An agreement drawn up voluntarily between the parties and secured by a notary signature.
The paper can come from the court, from the bailiffs, from the second parent living with the children, or even from the child support provider himself.
For the correctness of collections, any official document must indicate the amount of payments, which can be expressed either in a specific amount or as a percentage of income.
From the moment of receipt of the official document, responsibility for the timely calculation and transfer of funds to the recipient’s account rests with the organization.
