Alimony are accrued after or to hold ndfl? Alimony is held after the hold of NDFL or to

NDFL is charged with the amounts that are income. Is it possible to include alimony into their composition? Not. This is contrary to logic, and the law (clause 5, Article 217 of the Tax Code of the Russian Federation, paragraph 1. Art. 99 No. 229-FZ). Therefore, they are considered after the deduction of the NDFL from the payer's salary. At first glance, everything is simple, however, a number of questions arise when determining the base for the calculation. For the same subject, it can be different.

Consider the procedure for calculations in each case.

Procedure for recovery.

1. With a citizen, disciplined performing financial obligations before children can be kept no more than half wages.
2. If there are several executive sheets or orders (the payer has a debt on transfers to the recipient of the alimony, allowed delay), or has a debt of another nature, the percentage of wage deductions can reach 70%.
3. There is a sequence of compensation for executive documents. Prescribed in Law No. 229-FZ (Art. 111). Situations when they suffer from payments to children are impossible - they are charged primarily.
4. If the employee in the current month received premium for last year (For the period that has passed before entering the actuator), there is no deduction from the premiums.

To ndfl or after?

Alimony are taxed? Not. Therefore, they are considered after the deduction of NDFLs.

Advancement on the executive list - ½, salary - 40 thousand rubles. The deduction for children is not issued. The tax will be 5,200. (40000 x 13%). Income - 34800 (40000 - 5200). Listing Children: 34800/2 \u003d 17400. On the hands - 17400.

This applies to any types of payments, regardless of who the recipient: children, pregnant wife, elderly parents, other relatives.

If the payer relies the property deduction

Are tax alimony? The answer to this question is clearly registered in paragraph 5 of Article 217 of the Tax Code. No, not subject. It is logical that the legislator wants to protect the interests of minors (as well as donors who deliver blood, volunteers, pensioners and other vulnerable categories of citizens).

In case of property deduction An employee can return a part of the income tax already paid. Returned amounts are considered income? Do you need to pay from them? The question is controversial. In a universal case, the action scheme.

When returning an overlaid tax, the alimony is recalculated (Letter Rostrud No. 2261-6-1 of December 28, 2006).

Despite the disputes of this moment judicial authorities Trucking the discrepancies in favor of children.

There are precedents B. judicial practice: The payer tried to challenge the calculation from all over the amount, arguing that the property deduction is not part of the income. In satisfaction, he was denied

If there is a children's deduction

Lee are subject to alimony income tax, we have already found out. How to be if there is the right to tax deduction on a child? It is provided to all citizens whose arrivals from the beginning of the year did not exceed 350000 rubles, provided that there is a confirmation of the fulfillment of their obligations to children. And it can be any references and documents confirming the fact financial participation In the life of the child - it is not necessary to have the official status of an alimenter.

Interesting! If the father after the divorce created new familyHis spouse also has the right to return the tax from individuals on a non-rigid child.

NDFL is calculated from the employee's salary, reduced to the amount of deduction, as in the example above. Holding on the executive leaf or voluntary agreement consider salary reduced to the amount of tax. The size of the enumerations in this case will be a little more than for the same employee who does not receive deduction, although NDFL will be less.

Example (salary - 30000, deduction 1400, Alimony - 1/4):

1. Enumerations in IFTS \u003d (30 000 - 1400) * 0.13 \u003d 3 718, \u003d (30 000 - 3 718) * 1/4 \u003d 6570.5. In hand - 19711.5.
2. Enumerations in IFTS \u003d 30 000 * 0.13 \u003d 3 900, (30000 - 3900) * 1/4 \u003d 6525. Salary on hand - 19575.

Material Benefit

Alimony is not held with the amounts that in the law are indicated as material benefit. However, it is logical that to conduct transfer to the IFTS with "benefits" will have, despite the fact that this value is estimated and does not exist in tangible form. The accountant costs a special task to determine the base - it must be previously reduced to that part of the personal income tax, which was kept with the income-taxable income, excluding non-taxable.

Salary - 25,000 rubles. There is a "children's" tax deduction 1400 rub., Alimony - ¼ income. There is an interest-free loan taken in the organization for three years, by 72,000 rubles, 3000 is repaid monthly, starting from the date of the loan (January 15, 2016). According to changes in the NK, the time of payment of interest is not important, the tax is calculated at the end of each month during the entire loan period. Consequently, on January 31, you need to make the first calculation. From January 1, 2016, the value of the refinancing rate is the key rate and Jan 31. Its size was 11%. Two thirds of this rate are equal - 7.33% (11% * 2/3).

1. NDFL with s / n in January - (25 000 - 1400) * 13% \u003d 3 068.
2. Material Benefit for the period from the 15th Jan. on January 31 (sixteen calendar days) - 72000 * 7.33% / 366 * 16 \u003d 230 rubles. 71 kopecks.
3. Income tax with material benefits is calculated at a rate of 35%, it will be 230.71 * 35% \u003d 80 rubles. 75 kopecks. (rounded up to 81 rubles.)
4. The total number of NDFL in January - 3068 + 81 \u003d 3149.
5. Alimony for the same period is calculated from the amount of 21851 (25000 - 3149) and will be: 21851 * 1/4 \u003d 5462 rubles. 75 kopecks.

Pay attention to the edits to the NC from January 1, 2016! The list of types of material benefits, not taxable, became wider.

What arrivals do not pay alimony?

They do not accumulate from the following payments (they are not included in the calculations).

1. Single premiums.
2. Assistance received by an employee in connection with various significant events (the death of a relative, fire, wedding).
3. Compensatory payments from the employer (in connection with the business trip, a trip to health facilities, transfer to another place of work, for using personal tools for work).
4. Output allowance for dismissal.
5. With profits received from single real estate transactions (selling).
6. With compensation and benefits from the budget. The same category includes maternity capital.

A complete list of property immunities - Art. 446 Code of Civil Procedure of the Russian Federation, Art. 101 FZ "On executive work».

What to do with vacation or hospital? There can be no discrepancies. According to Art. 81-82 of the RF IC and the Law No. 229-FZ, these payments are mandatory in the calculation. Putanitsa introduces Art. 101 Law No. 229-FZ dated 02.10.2007 - But it consists of banning the recovers on executive sheets with any benefits to citizens with children, and the hospital is not mentioned.

There are tax alimony or not - this question is interesting to almost all alimony-payers. Consider the situation in terms of the law on specific examples.

Alimony is calculated and subtracted both from the wages and other payer income after the main tax collection revenue. This is regulated by Article 99 of Part 1 Federal Law 229 "On Enforcement Proceedings".

The determination of the monthly amount of deduction is preceded by the process of calculating NDFL from the income of a particular person. The calculation of the amount of deductions makes it possible to obtain a basic value that will allow you to calculate for retention. This value is an income for the aggregate, which remains after the retention of all the necessary official taxes.

Example of calculation №1

At the enterprise where the payer works, alimony in the amount of ¼ from the debtor's income is charged. Its monthly salary is 60 thousand rubles. Until the deductions for alimony, the amount of earnings decreases to the percentage of tax collecting. In this case, its size equals 7800 rubles. (From the amount of the salary, 13% is taken in accordance with the rates taken). After tax deduction, the income amount will be 52,200 rubles, from it and deductions are made for children (52200 is divided into ¼, resulting in 13050 rubles.).

When returning an overlooking tax, an alimony worker alimony is subject to complete recalculation. From the returned amount, the accrual of aliminal payments is made.

Tax collection calculations in the presence of an actuator

To obtain a unambiguous answer to the question "Are the tax alimony?" It is necessary to consider all individual circumstances. In the presence of an executive list, the amounts indicated in it are held from income after income deductions. This option is relevant if with individualwhich come more than 2 executive sheets. It is important to comply with the priority of the repayment of existing debts. Accounting workers who conduct such calculations know these rules.

Alimony belong to the first queue of the held amounts. The same category includes cases related to:

• compensation for harm caused to health;
• compensation for harm due to the sudden death of the main breadwinner;
• compensation for damage arising due to a perfect crime;
• compensation deductions for moral damage.

Queue number 2 includes requirements regarding payments to the budget:

• amounts of income deductions;
• all sorts of taxes on the tax.

All subsequent requirements are satisfied in cases full repayment Debts on the first two queues. At the same time, the rules of restrictions on the size of the deduction are strictly followed.

Calculations in the presence of one executive list of the first stage are carried out according to the standard formula: the aggregate amount of deduction that income is subject to the sheet; It is divided into the amount of deduction on other executive sheets and is multiplied by maximum size All monthly retention of the debtor.

Cash on children with material benefits (tax collecting)

Material benefit (interest savings for use borrowed money) Not taken into account when holding alimony in accordance with Article 82 of the SC of Russia. Are there such funds tax? Of course. In this situation, the alimony is held with the amount of income that is less than the amount from which NDFL will be held. Accounting for material benefits is made only in order to deduct tax, the alimony is not held. The definition of the base for further deductions of alimony payments occurs by reducing the cumulative income on the amount of tax collecting, which was retained from this kind of income.

According to examples from legal practice, such situations are infringement of the child's rights due to a decrease in size moneySince the parent who carries out alimony payments has a loan on preferential or gratuitous conditions. The alimonymaker receives the "unlawful" income from which the deductions for alimony are not made.

Property deduction

Alimony, NDFLs are concepts related to each other. Any taxpayer has the legal right to carry out property tax deductions in situations with the acquisition of housing or its construction. Such a deduction is done at the enterprise / organization on the basis of the documents provided. Similar amounts are significant. It follows that with an alimonymaker for some months (and even complete tax period) There will be no income deductions. At the same time, the alimony is necessarily held from all income received by the debtor. When the property deduction is provided, there is an actual reduction in the tax base and a parallel increase in the official level of income.

The process of calculating the alimony payments in the case of providing an alimony from the employer of the property deduction directly depends on the direct size of the deduction and income amount. There are several actions algorithms.

Algorithm No. 1.

When the amount of deduction is less or equal to the size of the debtor's income, then:

• no need to recalculate on alimony for months preceding the notification of the Inspectorate of the Federal Tax Service to restore information on the debtor's income information, which did not hold funds. In that nDFL period Hold legitimate and recalculations is not required. Tax Service in the presence of excessive in the holding of this tax recalculates and return them, but this will not affect alimony payments;
• alimony is calculated from all types of earnings of the debtor without deductions on personal income tax, starting from that month, when a notice of deduction is granted, and until the end of its end.

Algorithm number 2.

The amount of deduction exceeds the size of the official income of the alimonymaker over the entire period, ranging from the month of providing notification to the full end of these property deductions. In this case, the calculation of aliminal payments occurs on the generally installed rules and standard form, when the amount of earnings is deducted tax collection and is multiplied by ½, ⅓ or ¼, and at the end of the year the debtor in independent mode addresses the tax inspectorate on the return of the tax on the basis of the relevant documentation. It is also appropriate to use the first algorithm of action.

Standard deduction on ndfl for children
The person who pays for the alimony has the right to provide him with a standard tax deduction for each month to the moment of income income to the beginning of the tax period up to 280 thousand rubles. At the first and this amount is 1,400 rubles, for all subsequent - 3 thousand rubles. (or this amount for everyone in the presence of children with disabilities, students under the age of 24). To obtain deduction, you must provide the tax inspector:

• certificate of the birth of a child / children;
• a document confirming the fact of termination of marriage;
• documents confirming the payment of alimony (receipt, agreement, payment order etc.).

This right is absent from those alimony-payers who:

• no deduction data in accordance with the court decision or agreement;
• spend the payment of alimony in a small amount, which does not allow normal children normally;
• they are not real parents of the child, although they take part in its provision.

World Agreement on Tax, Aliments

Treating alimony by taxes can be considered by concluding a settlement agreement. At the same time between the recoverer and the debtor in the presence bailiff And at the executive stage, an appropriate document is drawn up. In order to cancel the compulsory measures in relation to the fulfillment of aliminal obligations, an appeal to the court will require a statement and further providing it to the contracting executor.

There is also the reverse side of the medal. Fiste's income tax general order There are alimony from the recipient who concluded this agreement, since payments are not included in the category of those that do not occur accrued NDFL; Alimony held by executive documents are not subject to income tax for individuals. Exit from the situation: at the time of contacting the court for the purpose of approving the settlement agreement, to specify the need for division of cash. One part will not be addressed (alimony, laid by the collector), and the second will be the amount of deduction.

Responsibility of employers

The main recipient of alimony on minors has the legal right to present claims in the form of a claim to citizens who are employers of the debtor in the event of delays or incomplete transfer by their fault. This issue is regulated by Article 118 of the Federal Law 229.

The employer is fully responsible for the timely deduction of alimony payments, starting from the moment the appropriate statement is submitted by an alimonymaker. judicial decision And another executive document. Failure monetary obligation It can be submitted to an employer who is inexpressive or not fully lists the alimony.

The method of recovery of alimony from the spouse who left the family to keep the child is chosen on the basis of the situation. In the event that normal relations are preserved between the former spouses, you can conclude a voluntary agreement. If it is not possible to achieve a compromise and it came to court - the recovery of money occurs according to executive documentwho issues a court that has adopted a decision.

To pay alimony can also an employee of an enterprise or a company engaged in an employment contract, as well as a person working on a civil contract or receiving dividends from it. One of the most pressing issues among Russians in modern realities, when exactly is the recovery of alimony, before holding personal income tax or after that? This will be discussed further.

The amount of alimony, subtracted from the salary and other income of the person, is accumulated solely after it pays NDFL. For this reason, the NDFL calculation of personal income tax is calculated before determining the monthly amount within aliminal payments. According to the results of the calculation, you will have a basic value. It will become the basis for calculating the maximum amount of alimony.

If the organization returns an employee who is a payer of alimony, excessive amount The accumulated NDFL is necessarily being recalculated by alimony. This means that with the amount of returned funds should also be accrued to alimony.

From part of income left after subtraction of NFFL, the exact same amount is held in the executive list. This provision is extremely important in the case when the alimony is held with a person who comes several executive sheets at once.

In such a situation, the accountant needs to determine the order of repayment of debt. According to the current legislation, the sums are held first to repay priority debts. These include alimony, as well as the requirements for compensating for health or moral damage, as well as compensation for damage related to the death of the breadwinner or the crime caused.

It is important to understand three key aspects. The first - repayment of the debts of the next queue is impossible until the previous repayment of the previous one. The second is necessary to observe the established limits of the size of the deduction. And the third - the amount of the recovery of all the debts of the first queue cannot exceed 70% of the wages and other payer income. For the second and third queue, the limit is 50%.

Of course, there may be such a situation in which total amount may not be enough to pay all debts within one queue. Then the accountant will have to distribute money between all the debts evenly by the amounts that are spelled out in the executive sheets.

Calculation of NDFL when holding alimony from material benefit

We are called material advantage financial resourcesappearing from the taxpayer as a result of savings. In most cases, material benefits are called interest in interest when the hired worker receives an interest-free loan. When paying it, it does not pay interest. These percentages are the material benefit.

According to the Tax Code of the Russian Federation, the recovery of alimony from material benefit is impossible, since physically the money from the payer does not exist. Nevertheless, for tax purposes this amount It will also be calculated and in the future due to material benefits will be increased the size of the income tax.

For example, an interest-free loan agreement was concluded between the enterprise and his employee. Material benefit appears already during the employee's responsibility of the first part of the loan. It makes savings percentage. The calculation of the benefits occurs on the basis of 2/3 of the refinancing rate of the Central Bank of the Russian Federation.

The tax code states that NDFL from such an income is 35%. These percentages are counted to the principal amount of income tax. In such a situation, the amount of income tax increases, and the income itself is decreasing on the contrary.

However, since the alimony is held after the NDFL is deduction, their size is also reduced. In this case, there is a violation of the rights of the child to receive payments, and the payer, on the contrary, will receive substantial benefits. That is why the calculation of the alimony occurs without taking into account the material benefit tax.

NDFL when holding alimony if the debtor enjoys a property deduction

The Fizlitsa, which is a payer of taxes when purchasing either independent erection of housing, has the right to hold a tax deduction for property. To use this right, a packet of papers regulated by paragraph 3 of Article should be submitted to the employer. 220 Tax Code.

In the overwhelming majority of cases, this deduction is very large sums of money, and therefore during the tax period, such a person from payment of NDFL will be released. But it is important to note here that the alimony accumulates exclusively with salaries in its full form, since in the presence of property deductions there is a decrease in the tax base and an increase in income.

If the employee notified the employer about the intention to deduct not at the beginning of the tax period, it will be held, starting with the month of filing the appeal for its issuance of a relatively complete amount of profit from the beginning of the tax period, taking into account the previously retained tax. Along with this, the deserved tax should be counted on the expense of further payments for the reason that NDFL is calculated by a growing outcome.

It is important to note that the NDFL, which was charged before the notification was submitted, cannot be returned. This is explained by the fact that only the tax is subject to a larger volume, which is more than necessary. And so is only the income tax that was paid after the employee received a notice. Holding tax from January to the month, in which notice was received, is absolutely legitimate.

When the employer provides property deduction, alimony is calculated on the basis of two factors: the amount of funds to be deducted and the income of the face. Calculate alimony payments as follows.

Scenario 1. The amount of income received from the month in which the notice was sent, and until the end of the year, exceeds or equals the size of the deduction:

• In the restoration of the taxpayer's profit, which was not charged with alimony, as well as to recalculate the size of the alimony payments for months before sending notification to the federal tax service, do not have to have, since the NDFL was charged under the law, and therefore it is not recalculated and must be reflected in the register. To get the return of this tax amount, the employee will need to contact the federal tax service At its place of residence and provide paper there confirming the right to carry out the property deduction. Tax inspection officers will recalculate and return overly accrued personal income tax, but the powers for re-calculating and collecting alimony payments with persons who should pay them, they do not have. Therefore, recalculation of alimony by the federal tax service is not carried out;
• Per month when the notice was granted, until the end of the year (if the size of the deduction does not exceed or equal to the profit for the same period) the deduction of alimony occurs with the total amount of salary and other income without deducting NDFL, since the deduction is not the reason for the deduction of income tax .

Scenario 2. Money amount The deduction exceeds the profit that the person received from the month in which the notice was received, and until the end of the year:

• Either the calculation of financial payments on alimony for the entire year according to the standard formula (total salary and other profits - NDFL * 1/4, 1/3 or 1/2), and at the end of the year the payer submits to the IFTNS appeal to tax compensation with the declaration In the form of 3 ndfl and papers, proving the fact of having the right to conduct a deduction. Repeated calculation of alimony tax Inspectorate not produced;
• Or actions on the first scenario, after which the employee sends a statement to the federal tax service with a request to give him a notice to deduct to the coming year to continue receiving deduction.

Alimony and deduction NDFL for a child

For a taxpayer, carrying a commitment to ensure a minor, monthly is given the opportunity to conduct a standard deduction until the profit of 280,000 rubles will reach the incremental result from the beginning of the year.

The volume of deduction is as follows:

• On the first two children of 1400 rubles;
• On the third and subsequent 3,000 rubles;
• For children by age up to 18 years, having a disability - 3,000 rubles;
• For children, age up to 24 years, if they are on full-time learning and has I or II, a group of disability - 3,000 rubles.

An important condition for the provision of the right to conduct a deduction is the fact of finding a child on providing both parents or one of them. This will need to be confirmed by providing evidence of the payment of alimony to the child.

To do this, a separately living parent will need to be present tax Agent Next packet of papers:

• Certificate of the birth of a child;
• Divorce certificate;
• Agreement on payment of alimony, certified by notarial seal, if an agreement was reached, or performance listif the question was resolved in court;
• Paper proving the fact of transferring money within an aliminal payment.

In a situation where the parent refuses to pay alimony, it qualifies how to ignore the financial security of the child. For this reason, such a parent is deprived of the opportunity to get deduction for children. If the fact of transferring money on alimony has a documentary confirmation, the parent paying them will be able to receive a deduction for children.

Due to the fact that the payment of alimony finances is a direct content of the child, he gets the right to deduct regardless of whether a child lives with him, as well as whether the payer is divorced or not even entered the marriage relationship. But far from each divorced parent, paying alimony, is the right to spend deduction for a child.

For instance:

• The amount of alimony is insignificant and is not sufficient for full-fledged child support. This can be interpreted as the indisciencement of the parent in this matter. However, it is important here to note that this moment Comparison of the size of aliminal payments from this point of view is not regulated Tax Code Russian Federation;
• Parent, who lives separately and regularly paying alimony for a child cannot hold a standard tax deduction for a child;
• If the taxpayer fulfills obligations to ensure the child, without being his father, he can hold a standard deduction for a child.

Summing up, we note the main thing - the calculation and deduction of alimony from the salary, according to the current legislation, occurs after the payer of the alimony paid the tax on individual income. Regulatory documentscontaining this indication are part 1 of Article 9 of the Federal Law of 02.10.2007 N 229-FZ "On Enforcement Proceedings", p.4 List of wage and other income, of which the deduction of alimony on minors approved by the Resolution Government of the Russian Federation of 18.07.1996 N 841, a letter of Rostrud dated December 28, 2006 N 2261-6-1.

First of all, we define with the concepts. This article has already used two options for the name of the same payment:

• NDFL - tax on income of individuals;
• income tax.

It is worth understanding that this is not at all two different payments in the state budget. These are synonyms. NDFL name is used in official documents. Income tax is a term that is more widespread in the people. Therefore, it is not necessary to separately talk about whether personal income tax is held with alimony and whether income tax is taken.

Practice shows that accounting of organizations, the payers themselves and the recipients of the alimony are not transferred in favor of the state of 13% with aliminal payments. At the same time, no violations of the current legislation are seen. Why?

In art. 217 Tax Code directly indicated: Alimony - not taxed. It is not only about payments for the child, but also on the following transfers:

• in favor of the spouse or ex-wife;
• parents;
• other relatives with, according to family legislation, the right to receive funds for its own content.

Attention! The tax is not held with other funds that is obliged to pay an alimony to their needy relatives. First of all, we are talking about a penalty for alimony.

Thus, all the means transmitted by the payer are transferred to the recipient in the full amount, it does not "break down slices".

How to calculate them: after or before deduction?

In practice, usually applies the right legitimate order:

1. From wages and other income, the face is first held by NDFL, the amount of which is deducted from the overall size due to the payer of funds.
2. From the remaining money - the "clean" wage is calculated and the amount of alimony is calculated.
3. All costs associated with the transfer of funds to the recipient, for example, banking Commission, also deducted from the recipient's means.

It can be said that some misconceptions take place about the holding of personal income and calculating the size of the alimony:

Tax breaks

Each employee, under certain conditions, can take advantage of the deductions that are provided for by tax legislation. The most famous of them:

• property deduction;
• deduction for a child.

The first case is when, for example, costly real estate is purchased. Tax recalculation is carried out, as a rule, in the company's accounting. The amount of taxes is reduced or comes down at all. The amount of income increases, respectively, the amount of alimony increases.

If the taxpayer decides to apply for deduction directly tax authorities, then the return of personal income tax will be carried out not through the company's accounting department, where the person works. Consequently, the payer will be obliged to calculate the amount of alimony from this money and translate them to the recipient.

As for the deduction for the child, experts agree on the following: This benefit on NDFL cannot be provided to the parent who lives separately from a minor. The meaning of this deduction is to ease the life of the mother or dad, raising the Son, daughter, several children.

However, the size of the benefits for 2018 cannot be considered essential. The tax base (This amount of income from which is held 13%) decreases:

• at 1400 rubles if payer NDFL There are one or two children;
• for 3000 rubles, if the parent has three and more children.

13% of 1400 rubles is only 182 rubles, the amount on which little can be bought.

Why doesn't they take board?

You can give a few explanations for the fact that NDFL and any other taxes are not held with alimony.

First, it is quite fair. Alimony can and should be considered, as some social pay, aimed at supporting unprotected categories of persons. Let this money are not paid on behalf of the state. But so even more just. Say, Dad participated in the process of creating a child, now must be financially helping the minor. In any case, to keep any taxes with alimony would be unfair. It is obvious.

If you move away from moral categories, consider, let's say, "technical" side of the question, then from this point of view it turns out that the holding of personal income tax with alimony is incorrect.

Alimony, in its essence, income are not. Why? The following happens: the payer receives a salary (income), the tax hold from this money, part of them list the recipient of the alimony. There is no income of some income, but the redistribution of the initial between relatives. Even if the alimony is paid to the former spouse, some related links can still be obtained.

More clearly: Do I need to keep the percentage of tax if the dad staying in the family got a salary and allocated a few thousand rubles to the son of buying a phone? No one is in doubt that in this situation it is not necessary to pay personal income NDFL. Otherwise, there will be a double taxation.

To finally remove all the questions, the legislator, as noted in this article, was directly prescribed to the Tax Code of the Russian Federation that the NDFL was not held with alimony. It also means that in Help 2-NDFL there is no issue of issuing for alimony.

Thus, taxes with alimony are not charged at all. But it is necessary to understand that the amount of payments to those in need of relatives is determined, based on the "clean" salary or other income of the payer.

Payments, referred to as alimony and received by the recovers, are not subject to personal income tax (clause 5 of Art. 217 of the Tax Code of the Russian Federation), since these amounts defended the debtor's income from which the income tax was already retained. We will understand in the mechanism of calculating alimony.

Holding alimony and ndfl: Features of the calculation

Holding alimony is made from all types of income of the individual - salaries, dividends, premiums, all sorts of allowances, additional payments, etc. Full list Payments from which alimony are held, approved by the Decree of the Government of the Russian Federation No. 841 of 07/18/1996. It is included in this list and excessive personal income tax, the return of which was produced by the accounting.

Do not charge alimony from some social orientation payments, various compensation (for example, on therapeutic nutrition related to the birth of children, marriage registration, bid benefits, etc.), the detailed list of which contains Art. 101 Act on Enforcement Procedure No. 229-FZ dated 02.10.2007.

The size of the alimony can be determined:

• by a court decision. The standard amounts of deductions - ¼ part of the income on the maintenance of one child, 1/3 - for two, 1/5 - on three and more (Article 81 of the Family Code of the Russian Federation);
• notarial agreement of the parties in fixed amount Or as a percentage of deductions. The agreed amount of alimony in this case cannot be less than the court decision.

Hold alimony starts from the date indicated in the executive list, from the income accrued after this date. The procedure for calculating and holding alimony is strictly regulated by law No. 229-FZ (paragraph 1 of Art. 99), according to which the calculation of the alimony is carried out only after income tax with the total amount of income for the month.

We give an example of calculating alimony:

The company's accounting department received an executive list to recover alimony in the amount of one third of employee salaries (33.3%) for two minor children from May 15, 2018.

The salary of the employee in May amounted to 48,000 rubles.

The number of working days in May - 20, the recovery of alimony begins from the 15th of May, i.e. for 13 days of the month.

Ndfl with the amount of earnings amounted to 6240 rubles. (48 000 x 13%)

The amount of the income of the employee for May after taxation - 41 760 rubles. (48 000 - 6240);

The base with which the alimony should be kept - 27 144 rubles. (41 760/20 days. X 13 days.)

Alimony - 9038,95 rub. (27 144 x 33.3%)

Thus, the NDFL with alimony is not held, since their accrual is carried out with the amount of income, which has already been reduced on the size of the income tax.

The total volume of the accumulated alimony (even during the resulting debt) can not be more than 70% of the income per minus NDFL (clause 3 of Article 99 of Law No. 229-FZ).

Alimony and deductions for ndfl

An employee who pays part of his income on the maintenance of children is entitled to count on the standard "children's" deduction on a child, in whose favor the alimony is listed.

The size of deduction is:

• at 1400 rubles. at the first and second child;
• 3000 rub. - on the third and subsequent children.

He is provided with an employee at a request of up to a month, when its income from the beginning of the year will exceed 350 thousand rubles. When using the right to "children's" deduction, the calculation of the alimony will be as follows:

Example.

Suppose the payer of the alimony enjoys the right standard deduction On the 1st child (1400 rubles) and he also pays alimony in the amount of ¼ (or 25%) from income. The amount of earnings is 45,000 rubles. per month.

The tax base per month is 43,600 rubles. (45 000 - 1400);

NDFL - 5668 rubles. (43 600 x 13%);

The base for calculating the alimony - 39 332 rubles. (45 000 - 5668);

The amount of alimony is 9833 rubles. (39 332 x 25%).

If the alimony payer is provided by the employer property or social deduction According to personal income tax and tax is not held with its income, alimony is charged with the total amount of income (the letter of Rostrud dated December 28, 2006 No. 2261-6-1). If he appealed to the IFST, it should calculate the amount of alimony from the income transferred to the bank account, the employee must have yet (there are no control methods in this matter).

Deadlines for the transfer of alimony to the recoverer

The employer is obliged to list the recoverer withheld amounts of alimony within a three-day period from the date of payment of a salary or other income employee. For employees who pay for alimony, the fact of the presence in the enterprise of settlement leaves is particularly relevant, indicating all the accruals and hold, which makes it possible to control the amount of payments.

So, the procedure for collecting alimony is subordinated to the formula "Alimony is held after the deduction of NFFL".