In accordance with applicable law, parents are required to support their children. The order and form of fulfillment of this obligation is determined by persons independently. In the event of a divorce, one of the parents has an alimony obligation. In this case, parents can enter into an agreement in which to establish the amount and frequency of payments. If agreement cannot be reached, the concerned parent submits an application to the court. Further in the article, we will consider how child support is kept from wages.
Payment Methods
If the parents agree, the agreed amount will be deducted voluntarily by the obligated person. In this case, child support will be withheld without a writ of execution at the request of the employee. It must contain the following information:
- F. I. O. and details of the recipient's passport.
- F. I. O., the age of the minor in whose favor deduction is made.
- The type of payment with which deduction is made.
- Amount of deduction (fixed amount or percentage).
- The procedure for deduction of alimony from the employee 's salary . Payments can be made at different intervals: once a month, once a quarter, etc.
- Payout start date.
- Beneficiary bank account details.
If it is not possible to reach an agreement, the alimony will be forcibly deducted from the salary according to the writ of execution or a court order. These documents are equally valid. The difference between them is in the order received. In most cases, a court order is issued. This document is issued after the plaintiff submits an application to the court if the defendant agrees with the requirements. If he has objections, the application has been filed in favor of adult but disabled children or he has already been obliged to pay child support in favor of other minors according to other executive documents, and he will not be able to resolve the case by order of order. It is necessary to file a civil suit in the general procedural order.
Withholding of support according to the writ of execution is carried out, as a rule, by bailiffs. For this, the applicant brings to the FSSP a copy of the court decision and the IL. The writ of execution establishes the conditions, amount, and the procedure for withholding child support from wages. The applicant must attach to the document the details of the bank account to which payment will be made.
Of course, it is better if the support will be withheld at the request of the employee without a writ of execution.
The court issued documents, what next?
The claimant of alimony has the right to apply directly to the employer of the obligated person. In this case, he also provides the employer with a copy of the court decision and a writ of execution. As in the case of the FSSP, the collector must write a statement and provide the bank account details.
Termination of obligation
A writ of execution or a court order loses its force if:
- The child has become an adult or has been emancipated (acquired legal capacity before the age of 18).
- The minor is adopted.
- The child support recipient has passed away.
What to do to the employer with IL?
The employer must properly organize the storage and recording of executive documents. For this, the first person to be appointed is the person responsible for receiving, processing and executing such documents. The head issues an appropriate order. As a rule, the accountant is appointed as the responsible person.
Executive documents are received against receipt, registered in the journal (the organization approves its form independently).
Nuances
How are child support payments withheld if executive documents are late? Suppose the tenant received the paper in August, and the collection period began in July. In such a situation, the procedure for withholding child support from wages is as follows. Deductions should be made from income accrued after the date set in the writ of execution. Regardless of when the employer received the documents, recovery is carried out in the past months. This procedure applies regardless of whether a citizen works in a budget institution or under an agreement with an individual entrepreneur.
Withholding of alimony from the employee’s salary is not made if the writ of execution has arrived at the enterprise after dismissal. The employer in this situation returns the document to the bailiff or the recipient of the alimony.
Transmittal letter
It is compiled by the employer if the recovery begins in the period before the date of dismissal. The cover letter shall indicate:
- Date of dismissal of the alimony payer.
- The income of the subject from the date the deduction of alimony begins to the date of dismissal.
- The amount of personal income tax withheld from a citizen for the same period.
What amounts are deducted from?
Government Decision No. 841 of July 18, 1996 fixes a list of payments from which child support can be withheld. It includes all types of wages, additional remuneration, including in kind, at the main place of work and at the place of combination. This list is considered closed.
Wages are formed from salary, cash, other payments to municipal and civil servants, fees, remuneration to medical and pedagogical workers, other additional payments to salaries stipulated by law.
In accordance with the current procedure, withholding of alimony is carried out from surcharges and allowances, bonuses, compensations, etc. The deduction is also made from the amounts received from doing business. It is, in particular, about the income of prospectors, landlords. The alimony is withheld from dividends, deductions from shared shares, amounts received under civil law contracts (for example, under a work contract), from the sale of related and copyright rights, remuneration of lawyers and notaries.
Exceptions
Withholding is not withheld from the amounts accrued to the person in connection with:
- Marriage registration.
- Having a baby.
- The loss of the breadwinner.
- Direction on a business trip.
- Transfer, direction to another locality.
- Depreciation of tools owned by the employee.
Alimony is also not withheld from:
- compensations for therapeutic nutrition;
- maternity benefits;
- payments for minor children;
- maternity capital;
- compensation for spa treatment;
- alimony collected in favor of the payer;
- Compensation for unused vacation days.
Amount Size
If the parties agree and determine the amount of deductions themselves, they need to take into account several rules. The amount of support under the agreement cannot be less than the amount that could be awarded in court. Child support may be withheld as a percentage or a fixed amount. In the latter case, the payment may be one-time or periodic. In addition, the law allows the fulfillment of maintenance obligations by providing the payer with his property. For example, the subject decided not to pay money, but simply to give his apartment.
The agreement may provide for indexation. In this case, the parties themselves can establish its order.
Withholding of alimony imputed by the court may also be carried out in percentage or in a fixed amount. Recently, most often established a solid amount of penalties. As for interest, the legislation provides for the following sizes:
- for one minor - 25% of the salary;
- for two - 33%;
- for three or more - 50%.
A fixed amount is usually set when the payer does not have a steady, stable income, receives remuneration in kind or in foreign currency.
Court Objectives
When establishing the amount, amount and procedure for withholding child support, the court takes into account the material conditions in which the minor was before the proceedings. Accordingly, the task is to preserve as much as possible the material support that was to which the child was accustomed. At the same time, the court has the right to reduce or increase the amount depending on the property status of the parties, the presence of additional obligations of the defendant and other circumstances.
When establishing the amount of deductions from in-kind income, one should be guided by their market value on the date of transfer to the employee.
Indexing
The increase in the amount of alimony is carried out in proportion to the increase in the cost of living. Consider the indexing order by example. Suppose, by a court decision, a citizen was charged with the obligation to pay 13 thousand rubles per month. The ex-wife of a person with a minor child lives in Moscow. At the date of the decision, the cost of living was 12,437 rubles. The amount awarded is a multiple of 1.04 (13000/12347). For 2018, the cost of living, according to the decree of the Government of Moscow, amounted to 13,938 rubles. Accordingly, for the specified year, it is necessary to carry out indexation: 13938 x 1.04 = 14,495 rubles. 52 kopecks
What to do with personal income tax?
The collection of alimony is carried out after accruing and withholding tax on income of individuals.
At many enterprises, alimony payers are provided with a tax deduction, i.e., payroll is made without personal income tax withholding. In such situations, child support is calculated from the entire amount of the salary.
If a citizen applies, after deduction, to the Federal Tax Service Inspectorate, the inspection checks the declaration and returns excessively accrued amounts to his account. In such situations, withholding of alimony from these funds should be carried out by the payer independently.
Performance requirements
The legislation establishes a number of restrictions on the amount of deductions. If there are executive documents, no more than 50% of his income may be recovered from a citizen. Sometimes the subject must pay child support for several ILs or court orders. In such cases, the total amount should not exceed 70% of his income.
Withholding Support Alimony from Salary: Postings
For a better understanding of the order in which amounts are reflected in accounting, consider an example. Suppose, on the basis of IL, 1/4 is deducted from the employee’s earnings on a monthly basis. At the same time, 2% is the cost of transferring funds. The employee receives a salary of 40 thousand rubles, with which 13% of personal income tax is withheld. In this case, the citizen receives a standard deduction per child in the amount of 1,400 rubles. We will make the necessary calculations.
- The amount of tax will be:
(40000 - 1400) x 13% = 5018 rubles.
- The amount of support will be as follows:
(40000 - 5018) x 1/4 = 8745.5 rubles.
- The cost of transferring funds will amount to:
8 745.5 x 2% = 174.91 rubles.
Now all these amounts need to be reflected in accounting:
- Db sc 26 cd 70 - 40 thousand rubles. - salary accrued;
- Db sc 70 cd 68, subch. "Calculations on personal income tax" - 5018 rubles. - withholding tax on income of individuals;
- Db sc 70 cd 76, subch. Alimony - 8920.41 rubles. (174.91 rubles + 8745.5 rubles) - withholding of alimony and the cost of transferring funds.
Features of settlements with IP
As a rule, individual entrepreneurs apply special taxation modes: UTII, USN.
In the list of income from which child support should be withheld, there are proceeds from entrepreneurial activity. Due to the fact that this document does not contain indications of determining the amount of income, the bailiffs, and the entrepreneurs themselves, consider that it is necessary to calculate and withhold the awarded amounts from all proceeds.
Meanwhile, an economic entity bears expenses. Accordingly, the amount of money that he can freely dispose of is less than revenue. Explanations on this issue were given by the Constitutional Court. In his Decree No. 17-P of 2010, he indicated the following. If support is withheld from an entrepreneur using the USS "income" system, the calculation takes into account the amount of expenses incurred by the entity in carrying out activities and confirmed by documents. An entrepreneur can prove the validity of costs using primary documentation.
As for people using UTII, the "imputed income" for calculating child support is not suitable. The fact is that this amount is not real, actually received by the entrepreneur. To keep child support, the business entity will have to consider income and expenses. The receipts can be confirmed by the cash book and statements with r / s, costs - primary documentation. That is what the Ministry of Finance recommends doing.
Transfer Methods
In accordance with the law, the amounts imputed to the payer should be deducted within 3 days from the date of payment of the salary. Payment can be made in different ways:
- Put directly to the recipient's account.
- At the box office of the enterprise where the payer is employed.
- By post or bank transfer.
If for some reason there is no information in the writ of execution about the method of transfer and account details, you should request it from the recipient.
If alimony is sent by postal order, on the back of the coupon you can enter information on the calculation of alimony: retention month, amount of earnings, etc. If there is a debt, the amount of the arisen or collected debt, as well as its balance at the end of the month, is reflected.
The cost of sending money is deducted from the payer's income. When making a postal transfer, postal expenses are charged, when transferring to a bank account - a bank commission.
Conclusion
The correctness and completeness of withholding of the awarded amounts is checked by the bailiff. Verification can be carried out as planned or at the request of the recipient. In case of violation of the obligation to withhold child support, fines may be imposed on the company and its officials. Accordingly, the organization itself, in which the payer works, and its director, may fall under sanctions. The main violations are:
- Non-retention of awarded amounts in the presence of executive documents.
- Untimely transfer of amounts to the recipient.
- Loss of an executive document.
For gross or repeated failure to fulfill the obligations prescribed by law, the perpetrator may face criminal liability. I must say that in Belarus the procedure for withholding child support from wages is similar to that discussed above. In Belarus, the collection procedure is regulated by the provisions of the CoBS, the decrees of the Ministry of Justice of the Republic of Belarus, as well as presidential decrees.