Limitation of deductions from wages. Types and order of deductions

Every working person should know what deductions from wages mean. This is the name of a certain amount, which is deducted from the monthly income of a citizen in connection with situations defined by the Labor Code and federal laws. Also, there is a restriction on deductions from wages determined by regulatory enactments. However, all this should be told in order.

limitation of deductions from wages

137 article of the Labor Code of the Russian Federation

There is such a thing as legal protection of RFP. But before proceeding to a discussion of what the restriction of deductions from wages implies, it is necessary to turn to article 137 of the Labor Code of the Russian Federation. It lists cases in which certain amounts may be withdrawn from a person’s monthly income.

So, the employer has the right to deduct money from the salary of his employee in order to reimburse the advance payment not worked out by him. He can also do this in order to repay the non-refunded or unspent amount transferred to the employee’s account in connection with the transfer to another position or sending him on a business trip.

Withholding from workers' wages is also allowed for the return of money that has been paid to them excessively. This happens because of the accountant’s error.

Also, the employer can deduct a certain amount when the employee is dismissed before the end of the working year in which the person has already received paid leave.

However, decisions regarding whether deductions should be made from employees' salaries must be made by management within a month after the day considered to be the last to return the advance payment / debt / illiterate payments.

138 article of the Labor Code of the Russian Federation

But now we should talk directly about the limitation of deductions from wages. Their total monthly size should not exceed 1/5 of a person’s income. Exceptions are “special” cases prescribed in the Federal Law. They allow for deductions of 50% of salary. But this is the maximum. Even if a certain amount is calculated according to several executive documents.

There are a number of cases in which the limit on deductions from wages is set at 70%. They concern people serving a correctional punishment at a particular job, as well as citizens paying child support for minor children. 70% of the salary can be deducted even from the income of individuals reimbursing money for damage caused to the health / life of another person or valuable property.

But it is not allowed to deduct money from severance pay and other payments that cannot be levied in connection with the Federal Law.

deductions from the wages of employees

Exceptions

There are cases which, according to the description, approximate the previously mentioned ones, but in which deductions from wages are not permissible. The Labor Code of the Russian Federation also mentions them.

So, the situation with the dismissal. If a person leaves work due to refusal to transfer to another, no penalties are made. The same applies to employees who are laid off due to the fact that the employer no longer needs their services.

Even the amounts are not withheld if the company is liquidated, or the individual entrepreneur himself decided to close his company. The same case includes a reduction in the number of employees, the occurrence of emergency situations, the change of ownership of the company's property, the recruitment of an employee to the military / civil service and the reinstatement of a person who previously performed this work.

And, of course, deductions from the income of people recognized as incompetent, or of dead / missing persons are not allowed.

About bugs

It is worth noting that far from always the salary transferred to the employee in excess can be recovered. There are three reasons in total, one of which (counting error) has already been mentioned.

The second reason to recover the "extra" money is the employee’s guilt in idle time or in non-compliance with labor standards. But only if it was recognized by the body dealing with individual labor disputes. This is indicated in the 155th and 157th articles of the Labor Code of the Russian Federation.

And the third reason is considered illegal actions committed by a person. But, again, their commission must be established by the court.

deduction of alimony from wages

Alimony

If we talk about the types of deductions from wages, then this will be the most common. Therefore, it is necessary to note the topic of alimony with special attention.

The legislation defines a clear collection and amount procedure. Here's what salary support deduction looks like:

  • For 1 minor child, 25% of the amount of monthly income is accounted for.
  • For 2 children - 33%.
  • 3 or more - 50%.

Suppose a person earns 30,000 rubles a month. In this case, his payments to children would be 7,500, 9,900 and 15,000 rudders, respectively. For a citizen with an income of 50 thousand, deduction of alimony from wages would be equated to 12,500, 16,500 and 25,000 p.

It is important to know: if a person has debts, then the law has the right to collect 70% of its income.

deduction on the writ of execution from wages

Resize child support

It is also possible. But only in certain cases. And only after the court takes into account the life circumstances of both former spouses.

Retention on the writ of execution from wages can be made in a smaller amount if a person has several children from different marriages. It is worth giving an example. Suppose a man has three children from different women. In this case, he will pay each of them 16% of his salary.

Percentage reduction

It seems possible. The percentage will be reduced if the payer worsened financial situation. But in any case, to determine the new size of payments, you will have to apply to the court with a statement of claim. Both former spouses will need to present certificates of income, extracts from house books, a birth certificate / passport of the child and a document confirming marriage / divorce of citizens.

The percentage will be reviewed and reduced if the court comes to the conclusion that the previously determined amount per person can no longer be withheld. Since it is too large and worsens its financial situation.

types of deductions from wages

Payout Types

Speaking about deduction from the salary according to the writ of execution, one cannot but note the attention from what other sources of income funds can be recovered. In addition to the main income, the list includes bonuses, allowances, "bonuses" for working in difficult conditions and length of service.

It also takes into account all allowances and types of cash support that can be paid to municipal and public servants. Pensions, scholarships and authors fees are taken into account. And also the profit made by a person from renting out his property or for rent. And the money credited to his account during the period of disability.

But certain funds never go to deductions from wages. The Labor Code of the Russian Federation also contains them in its provisions. It is forbidden to recover funds from the amounts issued to a person for travel expenses. Even with maternity capital, material assistance, compensation for burial and maintenance of women who have given birth or to pregnant women. This list also includes the amounts paid to the citizen as compensation for the damage caused to him.

deduction procedure

Grounds

It is depending on them that the types of deductions from wages are determined. However, there are only three of them. And these are the types:

  • Mandatory.
  • Initiative appointed.
  • Agreed by the employee and employer.

And if there is a need to keep a certain amount from a person, then the order determined by law is taken into account. And first of all, mandatory deductions are collected from the citizen. Which are taxes. And in this case, the size of deductions from wages is well known to everyone - it amounts to thirteen monthly percent.

Then, after deduction of taxes, the amounts recovered according to the executive document are paid. And last but not least, a person lists the deductions provided by the administration. Interestingly, the salary with which the amounts are recovered is considered income with personal income tax. Suppose a person’s salary is 40,000 p. But after he pays the required 13%, he still has 34,800 rubles. It is from this amount that child support and other deductions will be calculated.

Precedence

This topic is worth returning to. The deduction procedure from wages is of particular interest. First of all, the requirements regarding alimony and compensation for damages must be satisfied.

Then the citizen is obliged to satisfy the requirements defined by the provisions of labor relations. This refers to the remuneration of members of production cooperatives, lawyers, authors for the use of his works, etc. The deductions that go into this are least likely to occur.

In the third place, the amounts are deducted to the Social Insurance Fund. And also in the RF PF. Then payments are made to state extra-budgetary funds. And, finally, last but not least, a citizen transfers the amount of deductions from wages according to executive documents.

It is important to observe this particular order. The law obliges a person to satisfy the requirements of each queue after the repayment of previous payments is made.

deduction from wages

Retention as punishment

This type of penalties also occurs and often. We are talking about fines that take place at many enterprises. They are usually prescribed in the following cases:

  • With systematic lateness.
  • If the employee does not comply with the production norm defined by the local regulatory act.
  • With regular leaving the workplace.
  • In case of unintentional damage to property of the enterprise by negligence.

In more serious cases (for example, when stealing values ​​or disclosing trade secrets), the situation is not limited to deductions from salaries. Major violations are usually followed by an administrative investigation.

As you can see, the law describes in detail and clearly the cases associated with the deduction of monetary amounts from the citizen's legal monthly income. And if there is a situation in which this knowledge is useful, it is better to carefully read the relevant Federal laws and the Labor Code. They will help the citizen learn more about their rights.

Source: https://habr.com/ru/post/F32481/


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