Postings when calculating and deducting alimony from wages

Income and alimony

Alimony can be:

• voluntary and paid by law;
• in favor of minors for their maintenance and other payments.

This division is largely conditional; it is based on the practical application of the law. It is clear, for example, that voluntary payments are also not prohibited by law, but it is easier for an accountant to work with them; all you need is a statement from the employee, where he will indicate how much of the salary should be transferred.

The law allows you to request alimony also on the basis of:

• writ of execution;
• court order;
• payment agreement certified by a notary.

For minors, alimony payments are calculated based on the average salary of the debtor, as specified in Government Decree No. 841 of 07/18/96. The document contains a list of types of wages and other income from which child support is calculated (it also includes sick leave, unemployment benefits, scholarships, etc.). In this case, it is necessary to take into account the changes introduced by Government Decree No. 388 of 01/04/19.

Another large group is payments:

• from parents for the maintenance of disabled children over 18 years of age;
• from children in favor of a disabled father and mother (similarly, a stepson, a stepdaughter in favor of a stepfather, stepmother, a pupil in favor of a teacher);
• from husband and wife to the other party;
• grandparents, grandchildren to the other party;
• adult brothers and sisters minor brothers and sisters.

It is necessary to take into account all payments for the calculation, except for some exceptions (compensation for damage to health, daily allowance for a business trip, maternity, children's, compensation for trips to sanatoriums, etc.). The full list of payments is contained in Art. 101 Federal Law No. 229 dated 02/10/07 “On enforcement proceedings”.

Grounds for calculating payments for the maintenance of children and other persons

Withholding may be made on the basis of:

• a writ of execution, which is sent to the payer’s new place of work by bailiffs;
• statements of the employee, if he decided to transfer them voluntarily.

Upon receipt of a writ of execution, the organization must familiarize the employee with this fact and begin making deductions. Moreover, she is obliged to do this regardless of the employee’s wishes.

If the employee himself wrote an application to withhold part of the income and transfer it to support children, then at any time he can, by writing a new application, stop voluntarily transferring money to support children or other persons.

Also, often a newly hired employee notifies the company of the need for deductions before receiving a writ of execution. This will help the payer avoid accumulating arrears of alimony payments.

In the application, the employee must indicate:

• the reason and amount of the withholding;
• Full name, passport details of the recipient;
• FULL NAME. and dates of birth of children;
• details for transfer.

Collection procedure

Voluntary payments by agreement of the parties are made based on the application of the one who will pay. It must indicate, in addition to general details (company name, full name, TIN and other necessary details of the payer, recipient):

• Full name of the child, age when making payments to a minor;
• types of accruals from which deduction must be made;
• the amount of withholding as a percentage or in the amount established by the parties;
• from what date to hold;
• when to transfer;
• recipient's bank details.

In all other cases, it is recommended to follow a certain procedure when working with alimony:

1. Register a writ of execution (court order, notarial agreement) in the accounting department.
2. Calculate and withhold alimony.
3. Transfer the amount to the claimant.
4. Return the writ of execution to the claimant or bailiff with a note.

Documents received for collection are registered in a special journal. The form of the journal is not strictly established, but Appendix No. 1 to the FSSP Methodological Recommendations No. 01-16 dated 06/19/12 states that it should be in the organization. It is recommended to include the following columns in the journal:

• name of the document, who issued it, date;
• when received, incoming number;
• Full name, address of the debtor;
• Full name, address of the person to whom the money is transferred;
• debtor's signature;
• retention amount;
• total amount of debt;
• Full name and signature of the employee who received the document (accountant);
• when and where the document was sent;
• Full name and signature of the employee who sent the document.

Bailiffs can send to the organization a copy of the writ of execution (amendments in accordance with Federal Law No. 101 dated 28/05/17, art. 2, clause 4-a). In all other cases, for example, if the claimant himself applied, the original is needed.

Executive documents must be stored in a safe, as strict reporting forms. The debtor must be notified of the receipt of the sheet for signature (a separate column is provided for this in the journal). A written notification of receipt must also be sent to the FSSP on the day the document arrived at the organization: date of receipt, its incoming number.

If an employee asks in advance, before the writ of execution is received, to begin withholding alimony from him, it is better not to do this or ask him for an application for a voluntary transfer of money - such transfers cannot be included in reducing the debt under the writ of execution.

The document usually indicates the date from which collection must begin. If it arrives at the accountant later, a debt will arise to the recipient. It is paid off by transferring the maximum percentage of the salary, not forgetting to pay off the current debt.

Alimony is usually transferred to the account of the claimant. It is indicated in the executive document or in the citizen’s application upon voluntary payment of the amount. This must be done within 3 working days from the date of payment of wages or other income (Article 109 of the RF IC). When sending, postage costs are taken in addition to the amount of alimony.

If the debtor quits, the writ of execution must be returned the next day after dismissal (Federal Law No. 229, Article 98, Clause 4.1). A note is made on it about the amount that has already been withheld, the reason for the termination of the withholding, the date: when the withholding began and when the return occurred. The return may be for other reasons, for example, the child has become an adult. They are also in paragraph 4 of this article.

Withholding of alimony from wages

Nadezhda Kazmina,
chief accountant, author of a number of publications on accounting and taxation
As a rule, the concept of alimony is associated primarily with divorce, various types of litigation, and the work of lawyers, but not with the work of accounting. However, in practice, an accountant of even a small enterprise at least once had to deal with such a concept as alimony, had to calculate and withhold it. What do you need to know about this?

Types of alimony in Russia

In accordance with the RF IC, there are the following types of alimony obligations:

1. child support obligations of parents and children;
2. alimony obligations of spouses and former spouses;
3. child support obligations of other family members.

The most common type of alimony obligations is alimony deductions in favor of minor children. In accordance with the current legislation, when collecting in court from parents for minor children, alimony is withheld in the amount of:

• for one child - 1/4 of earnings and (or) other income;
• for two children - 2/3 of earnings and (or) other income;
• for three or more children - half of earnings and (or) other income.

It should be remembered that the specified amount of alimony can be either reduced or increased by the court, taking into account the financial or marital status of the parties and other noteworthy circumstances.

Methods for collecting alimony

In accordance with current legislation, there are currently the following methods for collecting alimony:

• on the basis of an agreement on the payment of alimony;
• on the basis of a judicial act.

The agreement to pay alimony is concluded in writing and includes terms on the amount, conditions and procedure for paying alimony. The concluded agreement on the payment of alimony is subject to mandatory notarization, after which it has the force of a writ of execution. This agreement can be concluded both during the marriage and after its dissolution. The amount of alimony paid under such an agreement cannot be lower than the amount of alimony that would be established in court.

Alimony under a payment agreement may also be paid:

• in shares of earnings and (or) other income of the person obligated to pay alimony;
• in a fixed sum of money paid periodically;
• in a fixed sum of money paid at a time;
• by providing property;
• by other means regarding which an agreement has been reached.

The alimony agreement may provide for a combination of different methods of alimony payment.

It is more common to collect alimony on the basis of a writ of execution, issued on the basis of a court decision after a trial.

In accordance with Federal Law dated October 2, 2007 No. 229-FZ “On Enforcement Proceedings,” bailiffs have the right to verify the correctness of the calculation, withholding and timely payment of alimony, even for already completed enforcement proceedings. If violations are detected, the inspecting bailiff has the right to hold the organization and its officials accountable.

Accounting department's obligation to pay alimony

In accordance with Art. 109 of the RF IC, the administration of the organization at the place of work of a person obliged to pay alimony on the basis of either a notarized agreement on the payment of alimony or a writ of execution is assigned a certain obligation. It is that the organization must:

• withhold monthly part of the salary of an employee obligated to pay alimony in accordance with a writ of execution or agreement;
• transfer correctly calculated funds to the person in whose name they are collected, no later than three days from the date of payment of wages and (or) other income.

Grounds for the accounting department to withhold alimony

The basis for deducting alimony from an employee may be one of the following documents.

• Agreement on payment of alimony, certified by a notary (as a rule, provided by the payer himself). This agreement is concluded in the form established by current legislation. If the form is not followed, the agreement may be invalidated. If there is no notarization of the agreement, it does not have the force of a writ of execution;
• Writ of execution (provided through the enforcement system). The writ of execution must contain the mandatory details that are listed in Art. 13 of the Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings”.
• Written statement from the employee. Withholding of alimony at the written request of the employee occurs in the event that there is neither an agreement on the payment of alimony nor a writ of execution, but the employee voluntarily wants to transfer alimony.

The application must contain the following mandatory details:

• payments from which alimony must be withheld;
• the amount of alimony that the employee wants to pay;
• retention order;
• recipient details;
• start date of alimony withholding.

It should be noted that since alimony payments upon the written application of the employee are strictly voluntary in nature, upon the written application of the employee the amount of withheld alimony may be changed or payments may be stopped altogether.

The listed documents refer to primary accounting documents; the legislation does not provide for a special procedure for their recording and storage. In practice, it is recommended that executive documents received by an organization be registered either in a separate journal, or use a journal for registering incoming documents.

It should be remembered that in accordance with Art. 431 of the Code of Civil Procedure of the Russian Federation, for the loss of a writ of execution or a court order, a fine of up to 2,500 rubles may be imposed. Therefore, it is recommended by order of the organization to appoint a person responsible for recording and storing executive documents.

Income from which alimony is withheld

The list of income from which alimony is withheld is presented in the Decree of the Government of the Russian Federation of July 18, 1996

No. 841 “On the List of types of wages and other income from which alimony for minor children is withheld.” As for alimony for minor children, their deduction is made from all types of wages (monetary remuneration, maintenance) and additional remuneration both at the main place of work and for part-time work, which parents receive in cash (rubles or foreign currency) and in kind forms. Alimony is also withheld from all types of pensions, scholarships, temporary disability benefits, income from business activities, income from the rental of property, etc.

In Art. 101 of the Federal Law of 02.10.2007 No. 229-FZ “On Enforcement Proceedings” lists the types of income from which alimony cannot be withheld: first of all, these are amounts of money paid as compensation for harm caused to health, amounts of money paid as compensation for damage in connection with the death of the breadwinner; sums of money paid to persons who received injuries (wounds, injuries, concussions) during the performance of their official duties, and members of their families in the event of death of these persons, etc.

The responsibility for monthly calculation, withholding of alimony, as well as its payment, in accordance with current legislation, rests with the administration of the organization. At the same time, in accordance with the Federal Law “On Enforcement Proceedings”, the employer is obliged to transfer funds to the recipient of alimony within three days from the date of payment of wages.

In the event that alimony withheld both under the writ of execution and under the agreement was not withheld or was not withheld in full, the bailiff, in accordance with Art. 17.14. The Code of Administrative Offenses of the Russian Federation has the right to hold an organization and its officials accountable. For officials this is a fine in the amount of 15 thousand to 20 thousand rubles, for legal entities - from 50 thousand to 100 thousand rubles.

Example 1.

In February 2011, the employee’s salary amounted to RUB 18,500.00. The employee provided an application and documents to receive tax deductions (RUB 400.00 and RUB 1,000.00). The employee's income from 01/01/2011 to 02/28/2011 amounted to 39,800.00.

It is necessary to calculate the amount of alimony for one minor child payable for February 2011 according to the writ of execution in the amount of 25% of wages.

It should be remembered that collection under writs of execution from wages is made after personal income tax is withheld. Like all personal income tax payers, employees of an organization from whom alimony is withheld based on a written application and supporting documents may be provided with appropriate deductions.

In accordance with the current tax legislation, for each child, parents who support him are provided with a standard deduction in the amount of 1,000.00 rubles for each child, until the income exceeds 280,000.00 rubles. Initially, in the Letter of the Ministry of Finance of the Russian Federation No. 03-04-06-01/117 dated May 21, 2009, it was explained that if alimony is paid in an insignificant amount, this does not mean that the child is supported by this parent. Now the letter of the Ministry of Finance of the Russian Federation No. 03-04-05/5-275 dated April 21, 2011 clarifies that a parent has the right to take advantage of the standard child tax deduction regardless of the amount of alimony if it is calculated and paid in accordance with the RF IC.

Procedure for paying alimony

Alimony can be paid as follows:

1. through the organization’s cash desk, while the money is issued to the alimony recipient personally or by proxy using an expense cash order;
2. by postal order, when transferring alimony by mail, when filling out a coupon for a postal transfer, it is necessary in the section “For written communication” to indicate the amount of income from which alimony is calculated, personal income tax, the period for which alimony is withheld, as well as the percentage and amount of alimony withheld;
3. transfer to a bank account opened by the recipient of alimony.

Procedure for calculating alimony

In October 2010, Aktiv LLC received a writ of execution to withhold alimony from the sales department manager A.Yu. Ivanov for the maintenance of one minor child in the amount of 1/4 of earnings. This sheet also included a calculation for deduction in connection with the employee’s refusal to pay alimony for the resulting debt in the amount of RUB 37,640.00.

For October 2010, A.Yu. Ivanov was accrued a salary in the amount of RUB 32,000.00. Tax deductions will not be applied to the calculation.

Let's calculate the amount of alimony and deductions from the employee's salary:

• We will charge personal income tax on wages: 37,640.00 x 13% = 4,893 rubles;
• Let's calculate alimony for October 2010: (37,640.00 – 4,893) x 1/4 = 8,186.75 rubles.

Since, in accordance with Federal Law dated October 2, 2007 No. 229-FZ “On Enforcement Proceedings,” the amount of deduction from wages and other income of a debtor-citizen cannot exceed 70%, we calculate the amount of restrictions:

• (37,640.00 – 4,893.00) x 70% = 22,922.90 rub.

Let's calculate the amount of deductions from A.Yu. Ivanov's salary to account for arrears of alimony for previous periods: 22,922.90 – 8,186.75 = 14,736.05 rubles.

The balance of the debt, in accordance with the calculations of the bailiff, will be:

37,640 – 14,736.05 = 22,903.95 rubles.

Deductions from the salary of an employee of an organization can be made according to several writs of execution, but it should be remembered that if the amount of money collected from the debtor is insufficient to satisfy the requirements of one priority in full, then such demands are satisfied in proportion to the amount due to each claimant specified in the writ of execution .

Example 3.

In accordance with the writ of execution, the employee of Aktiv LLC, A.Yu. Ivanov, is withheld alimony for one minor child in the amount of 1/4 of the salary. In addition, in April 2011, the organization received a writ of execution against A.Yu. Ivanov to recover compensation for damage caused to an individual in the amount of 10,000.00 rubles.

The monthly salary of A. Yu. Ivanov is 15,900.00 rubles. (tax deductions will not be applied in the calculation).

1. Let's calculate personal income tax: 15,900 x 13% = 2,067.00 rubles.
2. Let's calculate the amount of alimony for April: (15,900.00-2,067.00) x 1/4 = 3,458.25 rubles.
3. Let's calculate the size of the restrictions (no more than 70%): 15,900 x 70% = 11,130.00 rubles. It turns out that 13,458.25 rubles should be withheld from A.Yu. Ivanov’s salary for April. (10,000.00 + 3,458.25), which exceeds the withholding limits.
4. We will calculate the amount of deductions from the wages of A. Yu. Ivanov in proportion to the amount due to each claimant specified in the writ of execution. 3,458.25: 13,458.25 x 11,300 = 2,903.66 rubles. - the amount of alimony withheld according to the writ of execution from wages for April 2011. 10,000.00: 13,458.25 x 11,300 = 8,396.34 rubles. - the amount of deductions under a writ of execution to recover compensation for damage caused to an individual. 2,903.66 + 8,396.34 = 11,300.00 rubles were withheld from A.Yu. Ivanov’s salary for the month of April.
5. We will calculate the amount of arrears for alimony for April, as well as deductions under a writ of execution to collect compensation for damage caused to an individual, which will be collected next month. 3,458.25 – 2,903.66 = 554.59 rubles. - arrears of alimony. 10,000.00 – 8,396.34 = 1,603.66 rubles. - debt to compensate for damage caused to an individual.

As a rule, enforcement documents for the collection of alimony are received by the organization after the start of the period for collecting alimony. Debt for previous months can be collected by the organization if, from the moment the collection of alimony under the writ of execution began, the alimony payer worked in this organization.

Movement of the writ of execution

If for some reason the writ of execution has not been received by the organization, and the recipient of alimony is already demanding their payment, you should remember that the only thing that can be done in this situation is to contact the bailiffs and try to speed up the process of obtaining the writ of execution

If the employer withholds alimony in accordance with the written application of the employee, upon his dismissal, the withholding of alimony must be terminated, which must be reported in writing by registered mail with notification to the recipient of the alimony. In this case, the new employer will have an obligation to withhold alimony only from the moment the employee submits a new application for withholding alimony.

If there is a debt on alimony obligations

The RF IC provides for liability for the formation of debt through the fault of a person obligated to pay alimony. If the debt arose under an agreement on the payment of alimony, the guilty person is liable in accordance with the agreement. If the debt has arisen under a writ of execution, the guilty person pays the alimony recipient a penalty in the amount of one-half percent of the amount of unpaid alimony for each day of delay, while the alimony recipient has the right to recover all losses caused by the delay in fulfilling alimony obligations in the part not covered by the penalty.

By mutual agreement of the parties, with the exception of cases of payment of alimony for minor children, it is possible to either reduce the arrears of alimony payments or completely exempt from its payment. A decision to reduce or exempt from payment of debt can also be made in court in connection with the illness of the payer, difficult financial situation or for other valid reasons that led to the occurrence of debt.

Alimony obligations under an agreement on the payment of alimony may be terminated in cases of expiration of the concluded agreement, death of one of the parties, as well as for other reasons provided for by the concluded agreement.

Payment of alimony collected under writs of execution may be terminated in cases where the child reaches the age of majority, acquires full legal capacity in accordance with the current legislation, or the death of the person receiving alimony, in other cases provided for by the current legislation.

It should be remembered that with the exception of such cases as the reversal of a court decision due to the provision of false information or forged documents by the recipient of alimony, the recognition of an agreement on the payment of alimony as invalid, the establishment by the judicial authorities of the fact of forgery of a writ of execution, an agreement on the payment of alimony and other cases provided for by current legislation , paid alimony cannot be claimed back.

Calculation procedure

The amount of alimony depends on a number of factors that an accountant must evaluate to avoid making mistakes. Thus, if the basis is an agreement between the debtor and the recipient, the amount can be any, but not lower than what the court can assign (Article 103 of the RF IC, clauses 1, 2).

The maximum amount of alimony that a court can order does not exceed 70% for children. By default, the amount for 1 child is 25%, for 2 children – 1/3, and for three or more – no more than half the income, but the final decision is made by the court (Article 81 of the RF IC, Article 138 of the RF Labor Code). In other cases, the maximum retention is 50%.

At the same time, personal income tax must first be withheld from income, and then alimony (Article 99, paragraph 1 of Federal Law No. 229). The company has no obligation to calculate alimony from the advance payment, but if the percentage of monthly income is large (for example, 70%), it makes sense to divide the withholding in the same way as paying wages into 2 parts, so as not to displease the debtor.

Alimony is withheld first, and only then other debts, if any.

If, by a court decision, alimony is collected in a fixed amount, the organization is obliged to index it in proportion to the increase in the cost of living (Article 117 of the RF IC), taking into account:

• what population group the recipient belongs to;
• in which region of the Russian Federation does he live?

In other words, to index alimony for a child living, for example, in Moscow, the accountant must take the corresponding subsistence level as a basis. If there is no such minimum in the region, all-Russian indicators are taken. If the cost of living is published later than the calculation for the period is made, the amount must be recalculated. When the cost of living decreases, it is prohibited to reduce alimony.

Attention! Fines for failure to withhold alimony and other violations when working with a writ of execution may follow on the basis of Art. 17.14 Code of Administrative Offenses of the Russian Federation. The manager and the company as a whole have the right to fine up to 20 thousand rubles. and up to 100 thousand rubles. respectively.

Setting up the program

In the application menu, select “Administration”, then find and click “Accounting Settings”. Next, follow the hyperlink by clicking on “Salary Settings”.

Check the box for “Payroll calculations” and follow the “Deductions” hyperlink.

The program already has a “Writ of Execution” by default; this method of deduction is responsible for the alimony payments we need.

The main and most important point is the creation of a counterparty to whom alimony will be calculated. You need to create a new record with the following parameters:

Type of counterparty - Individual; Name - write your full name.

Postings and accounting

Settlements with the debtor are carried out through account 76. It is recommended to open a sub-account “Settlements under executive documents”. The same account, through the “Settlements for other transactions” subaccount, is used to account for commissions.

Postings:

• Dt 70 Kt 76 – alimony is withheld from the debtor’s salary.
• Dt 76 Kt 51 – alimony is transferred to the recipient.
• Dt 76 Kt 51 – the commission for the transfer of alimony has been written off.
• Dt 70 Kt 76 – commission is withheld from the debtor’s salary.

To record accruals and payments, you can use a separate journal, where alimony is systematized by type, method of calculation, and other characteristics. It is used along with the log of incoming executive documents.

Calculation of alimony debt

Situations where the obligation to pay alimony arose before a court decision or the conclusion of an agreement and was not fulfilled by the payer often occur. But this does not mean that alimony will not be required during this period. Alimony is subject to collection for 3 years before the conclusion of the agreement or the entry into force of the court decision. In this case, it is necessary to calculate the alimony debt.

If alimony is paid for the maintenance of a young child, the debt is calculated based on:

• the amount of the debtor’s salary, confirmed by documents, for example, a 2-NDFL certificate;
• Rosstat data on the average salary at the time of alimony collection.

In other cases, the debt is determined by the bailiff, a court decision or an alimony agreement.

In case of disagreement with the amount of alimony, each party has the right to appeal the actions of the bailiff in accordance with paragraph 5 of Art. 113 RF IC.