Calculation of alimony from wages. How do accounting departments correctly calculate the amount of alimony? Calculation and accrual of alimony per year

After the departure of the spouse from the family, a burden falls on him. Their size is calculated differently depending on different conditions.

It must be understood that the article describes the most basic situations and does not take into account a number of technical issues. To solve your particular problem, get legal advice on housing issues by calling the hotlines:

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The procedure for calculating the amount of alimony

The amount of alimony and the procedure for their payment may vary. It mainly depends on the conditions under which the funds are paid:

Based on compiled .

The minimum amount of alimony is limited and is:

The maximum amount of payments established by agreement of the parties is not limited.

Also allowed other methods of calculation amount and order of payments:

Transfer of funds in the form of a fixed amount of money.
One-time transfer of a large amount.
Granting real estate to the recipient.

How to change the amount of alimony?

The amount is subject to change towards promotions/. This can happen by agreement of the parties on the basis of a new agreement, which is certified by a notary. The new amount of maintenance payments cannot be less than the one established Art. 81 RF IC.

Resizing in court initiated:

by the payee when the costs of the child have increased (paid education, the need for treatment);

by the payer, if difficult financial conditions do not allow paying maintenance in the same amount.

Child support reduction possible with:

the payer has other children or dependents who also need maintenance;

disability of 1, 2 groups in a person paying alimony;

whether the child has income or income-generating property;

if the child for whom the funds are paid is in a boarding school on support.

As arguments for lowering the payment not accepted:

Security of the parent left with the child.

The presence of the child's property that does not generate income.

Availability of child pension.

Complaint for size reduction payments (you can view and download here: ) is filed with the Magistrate's Court at the place of residence of the recipient. Documents are also collected:

agreement or court decision according to which maintenance was paid;

evidence in favor of reducing (increasing) the amount of payments;

receipt of payment of the state duty, the amount of which is calculated as a percentage of the amount of the payment change.

When considering a claim, the court may:

Reduce the amount, taking into account the income of the child or the financial situation of the payer.

Replace payments in a fixed amount with equity or vice versa.

Exempt from the obligation to pay child support.

Reasons for release from maintenance obligations, the RF IC calls:

The age of majority of the child for whom the funds were withheld.

Restoration of disability from childhood.

mother's new husband.

Commitment by a child of a crime against a parent who pays funds for his maintenance.

Calculation of the penalty for alimony

Alimony payments are monthly. In a situation of delay in payments, it begins to operate penalty charge- the first warning sign about the need to fulfill their obligations.

Penalty calculation alimony is carried out according to the scheme 0,5% of the amount owed for each day of delay. The calculation of the debt can be made according to the formula:

Debt per month * number of days past due * 0.5%

The law defines debt as delayed payments for more than 2 months which has no good reason.

Example of calculating child support payments

Ivan and Olga are divorcing, a 5-year-old son remains with the woman. Amount of alimony per child in 2018 must be at least 25% from earnings. Ivan has a high salary, but part of it is unofficial. Therefore, it is not possible for the spouses to reach a mutual agreement.

Olga files a lawsuit and proves that her husband has an additional stable income in the form of a gray salary. Taking into account the boy's education in a paid sports school and the mother's unemployment due to caring for her son until the age of 14, the court makes a decision on the collection of maintenance in the form of the prescribed quarter of the official earnings and additionally in the amount of 50% from the living wage.

Ivan's income in his official part in 2018 is 27,800 rubles. 25% is calculated from the amount of earnings after deducting personal income tax from it. Size is 6046, 50 rubles.

The living wage for a child in Moscow, where the boy and mother live, is 13,441 rubles. The amount of alimony in the fixed part will be equal to 6720.5 rubles. The total payout will be 12767 rubles.

Conclusion

The amount of alimony is calculated based on information about the payer's earnings, family and financial status and can be established during the agreement or in court.

The minimum amounts are calculated as shares of earnings and are prescribed in the Family Code. Also, payments can be assigned in the form of a fixed amount.

Changes in size may be the subject of an agreement between the parents or accepted by the court. When the payment is reduced, the interests of the child must not suffer or be infringed.

The amount of the penalty for alimony takes into account each day of delay plus half a percent of the amount owed to the amount of debt.

The most popular question and answer to it is the amount and calculation of alimony

Question: Divorced from his second wife, alimony was assigned to the child ¼ of the salary. There is also a first family and I pay 25% for the eldest. It turns out that now half is withheld from earnings. It is legal?

Answer: When paying alimony for two children, according to the Family Code, a third of the earnings are to be withheld. It does not matter that the children are from different mothers and are brought up in different families. You need to file lawsuits in the courts where your ex-wives live, asking for a reduction in maintenance payments due to their payment to two children. After the court decision, a new writ of execution will be drawn up, according to which payments can be reduced.

You can also draw up agreements with your wives, prescribing in them terms of payments that are comfortable for all. In any case, by law, the amount of child support for two children must be at least a third of income, unless there are good reasons for reducing this amount.

If divorce allows a husband and wife to absolve themselves of their obligations to each other, then it does not allow them to do so in relation to a child. Paying child support is the fulfillment of your parental obligations. Ideally, if the parents of the child themselves can calculate and determine the conditions for the payment of alimony. Otherwise, the legally prescribed procedure for the forced calculation and deduction of alimony from wages is used.

Calculation of alimony by voluntary agreement between parents

You will not have to go to court for the calculation of alimony if the parents reach agreement on the size, procedure and frequency of money transfers. All these conditions must be drawn up in the form of a special written document - alimony agreement, which, moreover, must be notarized. This document has the same legal force as a court decision on the recovery of alimony.

So, in the alimony agreement, the parents themselves can calculate the alimony. The only condition is that the amount of alimony payment should not be lower than the one that the court would appoint in these circumstances. How to determine this size? As a general rule, a parent must pay at least 25% of their earnings for one child, 33% of their earnings for two children, and 50% for three, four or more children.

Support can be based on the parent's earnings or be a fixed amount. By the way, you can pay a fixed amount of alimony not only monthly, but also at a time - until the child reaches the age of majority. Instead of alimony, valuable property, such as an apartment or a car, can be transferred. Of course, all this is possible if the parents come to such a mutual agreement.

Thus, the calculation of alimony by agreement between the parents can be made:

In the form of shares of the parent's earnings (not less than those established by law);
In the form of a fixed amount of money paid regularly (monthly, quarterly, annually);
In the form of a fixed amount of money paid once;
in the form of property;
In another way, about which the parents agreed.

Calculation of alimony by the court

If the parents cannot reach an agreement on the calculation of child support, the court can do this.

The calculation of alimony is carried out depending on the number of children, financial capabilities, marital status of both parents. Together with the statement of claim for the recovery of alimony, a calculation of the amount necessary for the maintenance of children, documentary justification of expenses, must be submitted.

As a rule, the court determines the amount of payment as a share of the payer's earnings. The calculation is simple: if there is one child, he is entitled to a quarter of the parent's income, if there are two children - a third, if there are three or more children - half of the income. This option is possible if the parent has a permanent income from an official source. If the parent works unofficially, has no fixed income and hides the amount of real earnings, the court calculates alimony in the form of a fixed amount. To calculate alimony, the minimum wage indicator is used (in 2018, the minimum wage is 11,163 rubles) or the subsistence minimum.

The law provides for the possibility of changing the amount of alimony. One of the parents has the right to apply to the court for an increase or decrease in the amount of alimony. If there are grounds for this (changes in financial capabilities, in marital status), the court may increase or decrease the amount of maintenance payments.

Calculation and deduction of alimony from salary

Indexing

If the executive document contains a provision on the indexation of the amount of alimony (as a rule, when alimony is collected in a fixed amount), the accounting department recalculates the alimony due to a change in the subsistence level (by region of residence or by country) - quarterly. If, for example, the agreement on the payment of alimony does not contain a provision on the indexation of alimony or does not contain a procedure for its implementation, indexation is carried out according to the general rules provided for in Article 117 of the RF IC.

Accounting for income tax when withholding alimony

How is alimony calculated taking into account personal income tax? Withholding of alimony is carried out only after the deduction of income tax in the amount of 13% from wages. If the employer does not withhold income tax from wages, maintenance is calculated from the entire amount.

Maximum deduction from wages

Labor and family law establishes a limit on withholding payments in excess of 70% of wages. So the law protects the rights of the alimony payer, who is not only obliged to support his children (wife, parents), but also himself.

If the amount of alimony is so high that 70% of the salary is not enough to pay, a debt is formed.

How is child support calculated and withheld from salary

As an illustrative example, we can consider the calculation of child support from the salary of citizen Ivanov Fedor Arkadyevich. The salary is 35,000 rubles, the amount of alimony is 25% of the salary.

Wages accrued to Ivanov F.A. – 35,000 rubles
Withholding personal income tax: 35,000 * 13% = 4,550 rubles
Withholding child support: (35,000 - 4,550) * 25% = 7,612.50 rubles
Transferring the amount of alimony to the recipient's bank account: 7,612.50 rubles
Withheld bank commission for the transfer of funds: 76.13 rubles
Transfer of the bank commission for the transfer of funds: 76.13 rubles
Transfer of wages to F.A. Pupkin: (35,000 - 4,550 - 7,612.50 - 76.13) = 22,761.37 rubles

Calculation of alimony arrears

In the event that the payer evades payment or makes incomplete payment of alimony, a debt is formed.

Under current law, parents are required to support minor children. When a family breaks up, alimony is collected. About the nuances and details of the process - our article.

Grounds for withholding alimony

Parents are required to support minor children. The order and form of maintenance is determined by the parents independently, paragraph 1 of Art. 80 of the Family Code of the Russian Federation. When a family breaks up, as a rule, it becomes necessary to collect alimony. Parents may enter into an agreement on the maintenance of minor children. If it is not possible to agree voluntarily, then alimony is collected from the parents in court (Article 24 of the RF IC).

Regulations

The Family Code of the Russian Federation - regulates the provision on the recovery of alimony.
Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings” - it describes the procedure for collecting alimony.
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 deducted”.

Voluntary payment of alimony

In this case, the parent who receives alimony does not need to go to court, a statement from the alimony-paying worker is sufficient, in which the request is made to withhold the alimony. The statement states:

Payment of alimony through the court

If good intentions are not observed, the party with whom the child remains has the right to go to court. There she will receive one of the executive documents:

writ of execution - issued on the basis of a court decision that was issued after the filing of a statement of claim;
court order - issued after filing an application for the recovery of monetary amounts, on the basis of the order, alimony is collected;
notarized agreement - is drawn up when the recipient of the alimony and the alimony payer have come to an agreement. For a document to be valid, it must be certified by a notary.

A court order and a writ of execution have equal force, differ only in the method and ease of obtaining. Getting a court order is not so difficult: you need to write a statement and take it to court. If the defendant agrees with the demands, the judge issues a writ.

If the defendant does not agree, he must contest the order within 10 days from the date of receipt. For example, claims are made for already adult but disabled children or, if the debtor is obliged to pay alimony by a court decision to other persons, or makes payments under other executive documents (Resolution of the Plenum of the Armed Forces of the Russian Federation dated December 26, 2017 No. 56 “On the application of legislation by the courts when considering cases related to the recovery of alimony") - in this case, the applicant, in order to receive a writ of execution, needs to file a statement of claim, an order in this case is not issued.

The executive document must define:

the amount, conditions and procedure for the payment of alimony;
details for transferring the withheld amount to the recipient or his postal address for transferring the amount.

In order for the writ of execution to be valid, it must contain mandatory details. The form of the form was approved by Decree of the Government of the Russian Federation dated July 31, 2008 No. 579.

What to do after receiving a writ of execution in court

The court issues a writ of execution in the hands of the recoverer, the recoverer can independently send the writ of execution to the organization where the alimony payer works. In this case, the organization receives the original document, along with the statement of claim, the recipient of the alimony must send an application indicating the details of the bank account or with the postal address.

If the alimony payer works at several enterprises, the alimony recipient needs to obtain several copies of a writ of execution or a court order in court, according to the number of places of work.

The period of validity of a writ of execution or a court order shall be terminated if:

the child has reached the age of majority (if alimony was not paid for the maintenance of the child, it is possible to recover the amounts for the same period within three years, even after reaching the age of 18);
the child acquired full legal capacity before the age of majority;
the child is adopted by other people;
the recipient of the alimony has died;
the alimony payer has died or been declared incompetent.

If the alimony payer has a difficult life situation: a fire in the house, a robbery, a serious illness, then the amount of alimony can be reduced in court.

The agreement is terminated if:

the agreement has expired;
the recipient or payer of alimony has died;
on other grounds stipulated by the agreement. It is not necessary for the child to reach the age of 18, for example, in the case of a child studying at a university, the payment of alimony is provided until the end of education. This is stipulated in the agreement, and the accountant must suspend the withholding of alimony in accordance with the agreement.

What to do with the executive document to the employer

Since the executive documents that we talked about above are equated to strict reporting documents, it is necessary to properly organize the accounting and storage of these documents. First of all, the head of the organization needs to appoint an accounting officer by order, who will be responsible for receiving, processing and storing executive documents.

The executive document must be transferred to the accounting department against receipt and stored in safes, metal cabinets or special rooms to ensure the safety of documents (clause 6.2 of the regulation on documents and workflow in accounting, approved by the USSR Ministry of Finance dated July 29, 1983 No. 105). Please note that an official guilty of the loss of a writ of execution or a court order transferred to him for execution may be subject to a fine of 2,500 rubles (Article 431 of the Code of Civil Procedure of the Russian Federation).

Documents that are received by the responsible employee against receipt must be registered in the journal of accounting and registration of executive documents (the organization can approve the form of the journal independently). Alimony is withheld only on the basis of original documents of execution (Article 109 of the RF IC), if the original writ of execution or court order is lost, the court issues a duplicate.

If the executive document is late. Let's say the employer received a writ of execution in August, after the start of the alimony collection period, which began in July. In this case, alimony is collected from income accrued after the date specified in the writ of execution. That is, it is necessary to withhold alimony for previous months.

If the writ of execution comes after the dismissal of the employee. In this case, the employer must return the writ of execution within three days to the sender (recipient of alimony or bailiff). The alimony collector can independently send a writ of execution, and then the original comes to the organization, or contact the bailiff, in which case the bailiff starts the production process, issues a resolution on the recovery of alimony, which he sends to the organization, attaching a copy of the writ of execution. After that, the new place of work of the debtor should be reported, if it is known (clause 1, article 111 of the RF IC).

If the start of the collection of alimony falls on the time before the date of dismissal, then it is necessary to send a cover letter to the sender. If after the date of dismissal, a cover letter is not needed.

What to write in a cover letter?

the employee's income for the period from the date when it was necessary to start withholding alimony (it must be indicated on the writ of execution) - until the date of dismissal;
the amount of personal income tax withheld from him during this time.

Duty to withhold child support

Upon receipt of a writ of execution for the recovery of alimony from an employee, neither an order from the head to withhold amounts from the income of the alimony payer, nor his consent is required. That is, the executive document in itself is the basis.

Criminal liability for non-withholding of alimony - in Art. 315 of the Criminal Code of the Russian Federation "Non-execution of a court verdict, court decision or other judicial act." Clause 2 - malicious non-execution by an employee of a state or municipal institution, commercial or other organization of a court verdict, court decision or other judicial act that has entered into legal force, as well as obstruction of their execution.

Responsibility can be different, it is determined by the severity of the offense:

a fine of up to 200,000 rubles or in the amount of salary for a period of up to 18 months;
deprivation of the right to hold a certain position or engage in certain activities for up to 5 years;
compulsory work for up to 480 hours;
forced labor for up to 2 years;
arrest for up to 6 months;
imprisonment for up to 2 years.

Payments to be deducted from

This is the most difficult issue in the calculation of alimony. The list of such payments is specified 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 deducted”.

The List includes all types of wages and any additional remuneration in cash and in kind, both at the main place of work and for part-time work. The list is closed. The remuneration of labor includes wages, monetary allowances and other payments to state and municipal employees, fees to media workers and art organizations, remuneration to pedagogical and medical workers, as well as other payments to wages established by the legislation of a constituent entity of the Russian Federation or applied by the employer. The next group of payments is allowances and surcharges. Another is bonuses and rewards. What is included in them - you can see in the List. Other benefits include, for example, compensation for the cost of meals. With such amounts, alimony is withheld.

Note! Alimony is not withheld from sums of money paid in connection with the birth of a child, marriage registration, death of relatives, as well as from compensation payments in connection with a business trip, with transfer, admission or direction to another locality, as well as with the wear and tear of a tool belonging to an employee.

The Resolution lists a group of payments related to entrepreneurial activity, in particular, it is necessary to withhold alimony from the income of persons engaged in mining activities, income from entrepreneurial activities, income from the lease of property. It is necessary to withhold alimony from dividends, as well as from payments on equity shares. The composition of income from which alimony is withheld includes income from GPC agreements (for example, contracts), from the sale of copyright and related rights, as well as from the income of notaries and lawyers.

Payments from which maintenance deduction is prohibited

compensation for harm to health, harm in connection with the death of the breadwinner;
compensation for injuries and mutilations in the performance of labor duties;
compensation for therapeutic and preventive nutrition;
compensation payments in connection with business trips;
compensation payments in connection with the transfer to another locality;
compensation payments in connection with the wear and tear of a tool belonging to an employee.

The procedure for calculating and withholding alimony

If the amount of alimony is determined by agreement of the parties. The specified amount cannot be lower than the amount that could be obtained when recovering minor children in court. The size can be determined:

as a percentage - as a share of earnings or other income;
in a fixed amount paid periodically or simultaneously;
by providing property, for example, the alimony payer decided to give part of the apartment.

The agreement may determine other methods and procedures for paying alimony.

Indexation of the amount of alimony is also carried out in accordance with the agreement. If the indexation procedure is not provided for in the agreement, indexation is carried out in accordance with Art. 117 of the RF IC (Article 105 of the RF IC).

If the amount of alimony is established by a court decision. The amount of alimony is determined in shares. Alimony for minor children is collected from parents on a monthly basis in the amount of:

for one child 1/4 (25%);
for two children 1/3 (33%);
for three or more children 1/2 (50%) of the earnings and (or) other income of the parents (clause 1, article 81 of the RF IC).

In court, when a statement of claim is being considered to establish maintenance obligations, the judge decides whether it is possible to reduce or increase alimony in accordance with the financial situation of the parties. It is possible to deduct alimony in shares and in a fixed amount.

By court order, the amount of alimony is set only as a percentage of income. When the issue of the amount of a fixed amount is decided in the course of action proceedings, the material conditions in which the child was before the divorce are taken into account, and the judges try to maintain the previous financial support. As a rule, a fixed amount is established in the case when the alimony payer has an irregular, fluctuating income, receives income in kind or currency, or does not have a permanent job.

When determining the amount of alimony from natural income the accountant should be guided by the market price of the property on the day of its transfer to the employee (subparagraph “e”, paragraph 54 of the Decree of the Plenum of the Armed Forces of the Russian Federation of March 17, 2004 No. 2).

Alimony indexation

The legislation provides for the indexation of alimony (in a fixed amount). Alimony, set in a fixed amount, is indexed in proportion to the growth of the subsistence minimum (Article 117 of the RF IC, clause 5.2 of the Methodological recommendations on the procedure for fulfilling the requirements of executive documents for the recovery of alimony).

Important! In the event of a reduction in the subsistence minimum, the "fixed amount" does not change.

Example. By decision of the court dated 05.12.2017 Ivanov A.A. was awarded the payment of alimony in a fixed amount - 14,000 rubles per month. The ex-wife with the employee's child lives in Moscow. The living wage in Moscow for children at the time of the court decision was 13,300 rubles. The amount of alimony is a multiple of 1.053 (14,000 rubles / 13,300 rubles).

The living wage for children in Moscow in the second quarter of 2018 was 14,329 rubles (according to the decree of the Government of Moscow dated September 19, 2018). This subsistence minimum was the maximum from the day the obligation to pay alimony was established. Let's index their size:

14,329 × 1.053 = 15,088.44 - the amount of monthly alimony in a fixed amount from the second quarter of 2018.

The living wage for children in Moscow is currently 13,747 rubles (according to the Decree of the Government of Moscow dated March 12, 2019). This is less than the amount set in the second quarter of 2018, so child support is not indexed or reduced.

The next indexation of alimony will occur when the child's living wage exceeds 14,329 rubles.

Note! If you do not know how to correctly index the amount of alimony, you can contact the bailiff service, in particular, the employee who sent the writ of execution and get an official answer. If the writ of execution was issued a long time ago and the amount of alimony is indicated in proportion to the minimum wage, then the recoverer has the right to apply to the court to change the method and procedure for the execution of the writ of execution (Letter of the FSSP of the Russian Federation of December 21, 2011 No. 12 / 01-31164-AP).

From what date to withhold alimony

Alimony must be withheld from income accrued to the employee after the date specified in the writ of execution. Alimony is withheld only when the debtor actually receives salary for that period. Therefore, even if the writ of execution arrives late, alimony must be withheld from the period specified in the writ of execution.

Example. The organization received a writ of execution for the recovery of alimony for minor children in the amount of 1/3 from April 10, 2019. Wages for April amounted to 44,000, in April - 22 working days. Alimony should be withheld from the salary that was accrued for the period from April 10 to April 30, that is, for 15 working days:

44,000 rubles / 22 working days × 15 working days = 30,000 rubles.

Suppose that in May 2019, the employee was accrued a bonus for the 1st quarter (January-March) in the amount of 10,000 rubles, alimony should not be withheld from this amount, since the bonus was accrued for the period in which the employee had no obligation to pay alimony.

Suppose that in January 2020 a premium for 2019 in the amount of 25,000 rubles will be accrued. Alimony must be withheld from the amount of the annual bonus, which falls on the period from April 10 to December 31, 2019. This period accounts for 182 working days, in 2019 - 246 working days. The amount of the annual bonus from which alimony is withheld will be 18,495 rubles 94 kopecks (25,000 rubles / 246 working days × 182 working days).

income tax and alimony

Alimony is collected after personal income tax is deducted from wages and other income (clause 4 of the List, clause 1, article 99 of Law No. 229-FZ).

If the employer provides the employee with a property or social deduction, that is, pays him wages without withholding personal income tax or withholds him in a smaller amount, then alimony must be calculated from the entire amount of the employee's wages minus tax (if it is withheld). (Letter of the Federal Labor Service of the Russian Federation of December 28, 2006 No. 2261-6-1).

If an employee applies to the tax authorities for a property deduction (for this he submits a 3-NDFL declaration at the end of the year), the tax authorities check this declaration, provide a property deduction and return the excess withheld personal income tax amounts to the employee’s current account.

It turns out that during the year personal income tax is withheld, income is reduced by the amount of personal income tax and alimony is withheld after personal income tax is withheld. The alimony payer must pay alimony from the amounts returned by the tax authorities, because the tax authority does not have the right to do so. The tax returned in connection with the receipt of the deduction is not listed in the list of income subject to alimony in Decree of the Government of the Russian Federation No. 841 of 07/18/1996. Judicial practice on this issue is also not in favor of alimony recipients. (Appeal ruling in case No. 11a-14277/2015 dated 11/17/2015).

Several executive documents with different requirements

The law sets limits on the withholding of alimony. When executing a writ of execution (several writ of execution), no more than 50% of wages and other income can be withheld from the debtor-citizen (clauses 2 and 3 of article 99 of Law No. 229-FZ). When we talk about executive documents, we do not always mean the payment of alimony. Executive documents may relate to other situations. If the employee pays alimony under several writ of execution or court orders, the amount of deductions should not exceed 70%. Similarly, if the alimony payer has a debt on alimony for minor children.

If the employee's income is not enough, then the following requirements are satisfied first of all:

on the payment of alimony;
with compensation for harm caused to health;
with compensation for harm to persons who suffered damage as a result of the death of the breadwinner (subclause 1, clause 1, article 111 of Law No. 229-FZ).

Example. The employee's salary for May 2019 is 30,000 rubles.

Personal income tax is withheld at a rate of 13%. The employee is provided with a standard deduction for two children in the amount of 2,800 rubles. The accounting department received two writ of execution for the employee:

- for the payment of alimony for two minor children in the amount of 1/3 of earnings;
- for compensation for material damage in an accident in the amount of 10,000 rubles.

The amount of personal income tax is 3,536 rubles ((30,000 - 2,800) × 13%).
The amount of wages, excluding personal income tax, is 26,464 rubles (30,000 − 3,536).

First of all, alimony for a minor child (up to 70% of salary) in the amount of 8,821.33 rubles (26,464 × 1/3) is withheld.

In the second place - compensation for material damage, provided that the total amount of deductions (together with alimony) does not exceed 50% of earnings.

The maximum amount of deductions from the employee's salary (50%) is 13,232 rubles. (26,464 rubles × 50%). Consequently, the amount of deduction for compensation for material damage in connection with an accident will be 4,410.67 (13,232 rubles - 8,821.33 rubles). The debt for compensation for material damage, which will need to be recovered from the employee next month, will amount to 5,589.33 rubles (10,000 rubles - 4,410.67 rubles).

Alimony debt

If the amount of alimony is set in a fixed amount, but it was not possible to collect it due to the retention limit (70%), then the employee has a debt for alimony.

Example. The employee's salary for May 2019 is 25,000 rubles. Personal income tax is withheld at a rate of 13%. The employee is provided with a standard deduction for three children in the amount of 5,800 rubles. The accounting department received two writ of execution for the payment of alimony for minor children

- in the amount of 1/3 of earnings;
- in a fixed amount of 10,000 rubles.

The amount of personal income tax is 2,496 rubles ((25,000 rubles - 5,800 rubles) × 13%).
The amount of wages, excluding personal income tax, is 22,504 rubles (25,000 rubles - 2,496 rubles).
The amount of alimony for the first two children is 7,501.33 rubles. (22,504 rubles × 1/3), and for the third child - 10,000 rubles.
The total amount of deductions is 17,501.33 rubles. The maximum deduction amount is RUB 15,752.8 (RUB 22,504 × 70%).

Alimony:

- for the first two children - 6,751.88 rubles (15,752.8 / 17,501.33 × 7,501.33)
- for the third child - 9,000.92 rubles (15,752.8 / 17,501.33 × 10,000)

Debt:

- for the first two children - 749.46 rubles. (7,501.33 − 6,751.88)
- for the third child - 999.08 (10,000 − 9,000.92)

We can present this data in the form of a table:

In the future, if it becomes possible to pay off the accumulated debt, you need to keep it in parts within 70% of income.

Do I need to withhold child support from an advance?

Quite often this question arises. According to the Labor Code of the Russian Federation, the employer is obliged to pay wages twice a month. Therefore, I want to keep alimony from the salary for the first half of the month. However, this is not at all necessary: Article 109 of the Family Code of the Russian Federation states that alimony is withheld monthly.

Another argument in favor of withholding alimony once a month: as a rule, organizations do not withhold personal income tax from salaries for the first half of the month. The amount of personal income tax is determined when calculating for the entire month, taking into account standard deductions. And to calculate alimony, you need to take into account the withheld personal income tax. Thus, the employer has every right to withhold child support only at the end of the month and not pay child support from the advance.

However, another problem arises. If you withhold the entire amount of alimony and tax from the second part of the salary, then it may happen that the employee has nothing left at all. This violates Art. 136 of the Labor Code of the Russian Federation. Moreover, the amount of deduction may not cover the amount of alimony payable, which is also a violation of the law. Such a situation will arise, for example, if it is necessary to withhold 70% of the entire salary, and an advance payment is issued to an employee in the amount of 50%.

To avoid this, calculate child support payable based on the total amount of earnings for the month, and give the employee 50% of the salary in advance after deductions. The remaining 50% is paid at the end of the month. That is, withhold child support from wages twice.

If the child turns 18

The difficulty is that nowhere in the regulatory documents is it determined how child support should be calculated in the month when the child turns 18 years old. Therefore, we will be guided by common sense. Since it is supposed to withhold alimony until the child turns 18 (Clause 2, Article 120 of the RF IC), we will determine the amount of alimony in proportion to this period.

Example: On May 8, 2019, the child on whom child support is being withheld turns 18 years old. The employee's salary for May is 45,000 rubles.

Alimony in a fixed amount - 11,000 rubles;

Working days in May - 17 days;

Working days until the child comes of age - 2 days.

The amount to be withheld and transferred to the recipient is calculated in proportion to the number of working days from the first day of the month to the child's birthday:

11 000 rub. / 17 rubles days × 2 p. days = 1,294 rubles 12 kopecks

If the employee receives a bonus for the first quarter of 2019 and is paid in June, then alimony will need to be withheld from this entire amount. If the premium is accrued for the second quarter of 2019, then from the amount of the premium attributable to the period from April 1 to May 8, it will be necessary to calculate and pay alimony

Checks and responsibility when transferring alimony

The correctness of the withholding and transfer of alimony is checked by the bailiff. He can come with a scheduled inspection, or at the request of the recipient (clause 2, article 12 of the Federal Law of July 21, 1997 No. 118-FZ “On bailiffs”).

There may be the following violations:

failure to withhold alimony in the presence of a writ of execution;
untimely transfer of alimony to the recipient;
loss and untimely dispatch of the executive document.

Features of the transfer of alimony

Alimony in 2019

By 2019, most of the issues faced by citizens and organizations in the recovery of alimony have been resolved. Therefore, there are no changes planned for 2019:

Conditions for the emergence and fulfillment of obligations for the material maintenance of children;
The order of indexation of alimony payments;
The procedure for assigning funds for maintenance;
The procedure for conducting enforcement proceedings.

The amount of alimony remains individual and is determined for each life situation separately. There is still no statutory minimum amount of alimony. When the alimony payer has an official salary, the alimony is calculated as a percentage of income (the percentage has not changed since 2018). The minimum wage for 2019 is 11,280 rubles, the alimony payer’s salary cannot be less than this amount if he officially works full time.

The most likely innovation of 2019 is the draft Federal Law on the right of disabled adults to alimony. This category includes disabled people I, II or III groups and pensioners. This takes into account the old retirement age - 55 years for women and 60 for men. So the right to maintenance will be not only for parents who need help, but also for spouses, former spouses, brothers and sisters, grandparents, adoptive parents and actual educators.

In 2019, the inviolability of the only housing may be canceled. Currently, on account of the debt, including alimony, the only habitable housing cannot be taken away from the debtor and his family. Now this may change, especially if the characteristics of the house or apartment "exceed a reasonable level of need." What this level is is not yet clear.

It is important that in return for the seized housing, other housing will be provided that does not infringe on the rights of the debtor, but of a smaller area and comfort. So far, there is no clearly defined position on this innovation.

Another trouble awaits fathers of military age. They plan to deprive men under the age of 27 who have two children or a pregnant wife for a period of 26 weeks and alimony arrears, deferments from the army. The current version of the draft law proposes to trace the factsinitiation and termination of enforcement proceedingsrelating to child support debts. It is planned to implement this by obliging the units of the Federal Bailiff Service (FSSP) to provide the specified information at the actual requests of the military commissariats.

The Government of the Russian Federation supported the project as a whole, but noted that technical issues needed improvement.

Calculate child support, as well as sick leave, business trips, vacation pay, dividends in the cloud service Kontur.Accounting. Here you can keep records, pay salaries and send reports online.

How is child support calculated in 2016? What requirements are established by law on the procedure for determining the amount of material maintenance for children? Is it possible to determine payments in a fixed amount of money or only in shares of official earnings? How are payments indexed and within what time frame? What does the ruling according to which transfers are made look like and who issues it? How to make an application for receiving financial resources for children, what form is established for this document and is it possible to make the calculation online? Is there such a thing as a minimum amount of payments for minors. All the difficult moments associated with the transfer of alimony are described in this article.

Basic rules for calculating alimony in 2016

At the legislative level, there are two ways to resolve issues of material support for children:

By concluding a maintenance agreement. The document is drawn up subject to the achievement of a mutual decision by the husband and wife. It is obligatory to certify the paper in a notary's office, without which the transaction will be invalidated due to non-compliance with legal norms. The terms of the contract are developed taking into account the norms on the inadmissibility of the appointment of material support below the subsistence level.
When making a decision. The process is opened at the initiative of the interested party. In this capacity, one of the parents, legal representatives or close relatives appointed as guardians or trustees by order of the regulatory authorities act. He considers the case of the world or district court, determined depending on the amount of alimony to be collected, the existence of a dispute, that is, the debtor's disagreement with the accrual procedure or the assessment of the material obligation. If the value of the claim is less than 50 thousand rubles, and the defendant agrees with the basis and amount of the accrued debt, then the case is transferred to the Magistrate's Court. When the obligations are higher than this amount, or the debtor objects to the claims made, the issue is referred to the district authority.

The calculation of alimony in Russia is made in the following forms:

shares to earnings received from any sources: professional, labor, entrepreneurial activity;
a fixed amount, established on an individual basis upon receipt by the payer of remuneration in kind (products), foreign currency;
certain property provided on account of alimony payable before the child reaches the age of 18 or other time.

When determining the debt, the minimum wage is taken into account. In each case, the financial situation of the parties, marital status, and state of health are taken into account. A debtor or a recoverer may apply for a reduction or reduction in alimony if certain life circumstances have arisen. For example, the payer had a child in a new family, then payments are subject to recalculation, taking into account the appearance. If payments were made for one ward in the amount of 25%, then if there are two children, the share will be reduced to 16% for each, that is, in the amount of 33% for each.

The calculation of alimony based on the average on the basis of a voluntary agreement is made taking into account the amounts that would be due to dependents when establishing payments based on a decision by the court, that is, not less than the level determined by law. Regardless of the size of the total debt, deductions are made from any source of income in the amount of a share of no more than 50% of earnings.

The procedure for calculating debts for alimony

The amount of debt is calculated in relation to a certain payment period, which is determined on the basis of a joint agreement or a court decision. A unit of account is a calendar month, quarter, year or other time period. Alimony in a certain monetary amount becomes a debt from the first day of delay. Along with the accumulation of the principal debt, a penalty is also charged.

Example from practice:

Former spouses agreed on the procedure for paying alimony monthly no later than the 1st day of each month. The father has an obligation to transfer funds on May 1, 2016. The next day, from May 2, 2016, the money did not arrive on the account opened in the bank in the name of the child. The transfer was made only on May 12. The total delay period was 11 days. During this time, a debt has formed and a penalty may be charged.

When filing with the court or the Bailiff Service (SSP RF) an application for debt collection, a calculation of the amount of alimony is attached to the application. This is done both when fixing the obligation to maintain children in a notarial agreement, and a court order, or a resolution and a writ of execution. If the case has already been opened in the SSP of the Russian Federation, then a detailed calculation of the debt should be attached to the application to the court, highlighting:

periods of delay (months, quarters, years, etc.);
unpaid amounts for each time period;
penalty due, if any.

You can calculate child support online. For this, resources in open Internet sources are used. Enter information on payments, payment periods and amounts. As a result, an arithmetic calculation is given in the form of a scheme broken down into time periods with the amounts of principal debt by month or other periods, accrued penalties, and the final amount of payments. This will help the child support calculator.

Funds are transferred from any form of earnings on the basis of Government Decree No. 841 of 07/18/1996:

wages net of income tax and social payments;
income supplements;
pension provision;
scholarships;
bonuses, taking into account coefficients for performing work in difficult conditions, in the northern regions, etc.;
income from professional and individual entrepreneurial activities;
dividends from participation in the capital of joint-stock companies, from the ownership of securities, shares.

The right to collect alimony from the following is limited:

maternal capital;
social assistance at birth and childcare;
material support from the budgets of the local and federal levels;
lump-sum compensation;
alimony received from other persons;
survivor's pension;
humanitarian aid;
state allowance for burial, etc.

Sample calculation of alimony

Serving a sentence in places of deprivation of liberty is not a circumstance exempting from the payment of funds for the maintenance of children. The money is collected from the funds received as a result of work in institutions where convicts are kept.

Equally, the security is payable from retired citizens - from payments upon reaching a certain age or reaching the length of service. The unemployed pay money from benefits deducted in connection with registration at the Employment Center at the place of residence.

Alimony obligations can be accrued not only after the dissolution of the marriage. Claims for the recovery of funds for the provision of a child can be made while in official family relations. In the latter case, citizens who do not provide support for dependents are involved in payments, refusing, for example, the mother to buy the necessary things for the child, food, equipment, if the child or acquired a serious illness at any age.

How to file a claim for child support

The documents that are the basis for the production of deductions for children are:

an agreement certified by a notary;
world court order;
decision and writ of execution of the district instance.

An application for the recovery of alimony contains the following details:

full name of the claimant and the debtor, their address of residence, telephone number;
The full name of the children in whose favor the deductions are made.
List of income from which payments are due.
Deduction method: share or fixed amount of money.
Payment period.
General debt.
Bank details for money transfers.

If the person with whom the child lives permanently knows the place of work of the debtor, or the financial institution where his money is stored, it is possible to present documents for collection directly to these organizations. In this case, the application is drawn up in any form, it reflects the basic information about the amount and basis for the formation of debt, data for transferring money.

When a debt is formed in the event of a debtor's failure to fulfill legal obligations, a resolution on the calculation of alimony arrears is issued by the SSP of the Russian Federation for presentation to the organization where information about the citizen's funds or property is stored. The money is transferred from the debtor's salary at the place of employment, including part-time jobs. Data on the vehicles owned by the traffic police departments at the place of registration of cars owned by the parent, maintenance for dependents. Registration in the name of the debtor of real estate can be checked in the Rosreestr authorities at the address of the apartment, cottage, land plots.

How is child support indexation calculated?

Due to the long period of payments for minor children and the instability of economies, the legislation provides for the condition of indexation of payments. The introduction of such a concept was influenced by high inflation rates and the possibility of denomination - changes in the value of the payment currency. The requirement for indexation of alimony is established by Article 117 of the RF IC in the following ways:

by increasing payments in proportion to the growth of the subsistence minimum in the territory of a certain place where the subject lives;
according to the growth rate of the indicated value in the territory of the Russian Federation.

In the latter case, the average salary for the calculation of alimony is determined on the basis of all-Russian indicators due to the impossibility of determining the place of residence of the debtor or his search.

If indexation is not provided for by a notarial agreement concluded by the parents or legal representatives of the child, then payments are still subject to increase based on the law. Similarly, accruals are made by court order. If this moment is not reflected in the decision, then the interested party may declare the need for debt indexation in court or through the Bailiff Service.

It is not necessary to go to court to withhold funds. It is enough to transfer the agreement on the procedure for paying funds for children to the accounting department at the debtor's place of work or to the bank where his savings account is opened. Payments will be made automatically. It is not required to open a case in the bailiff service, since the money is transferred on a voluntary basis. You can also give to these institutions a court decision that has entered into force.

Calculation of the penalty for alimony

In the event of an outstanding debt, the recoverer may be held liable. In order to establish the regularity of payments, the legislation provides for sanctions. Interest is charged at a rate of 0.5% for each day of delay. Alimony agreements may determine other indicators according to the voluntary will of the parties, but in any case they must not be lower than those established by family law (Article 117 of the RF IC). The rule is provided for by Article 105 of the RF IC.

The calculation of fines for alimony is made by the claimant. The document is transmitted as an attachment when a lawsuit is filed with the judicial authorities. In the event of the formation of a debt under a valid court decision, to bailiffs who have opened proceedings.

The formula for calculating alimony with a penalty is complicated by the calculation of additional payments. Penalties are cumulative along with the principal debt. When the court receives an application to reduce or increase payments, and a decision is made to change their size, property sanctions are recalculated accordingly.

The powers of bailiffs to control the legal calculation of alimony

The procedure for calculating alimony is controlled by the bailiff who conducts the proceedings. For all questions of accrual of payments, penalties, production of deductions, you can contact him by phone, at a personal appointment or officially through the office with a statement registered by a state body. On the basis of paragraph 2 of article 12 of the Federal Law No. 118 of 07/21/1997 on bailiffs, employees of the institution can conduct checks on citizens in the order of accrual and collection of funds in favor of a minor.

Violations can be identified in terms of:

lack of transfers on writ of execution;
delays, the formation of debts on alimony;
loss or untimely sending of documents for collection.

When calculating alimony based on the average wage, if the bailiff detects a source of income, for example, a place of work or securities, payments are recalculated. The basis is data on income for a certain period with specific amounts of income received by the payer of funds.

In practice, the ex-spouse does not always find out in time about the change of the debtor's job or to a highly paid position. This is the last thing known to the bailiffs. This is especially true in cases where alimony was calculated in a fixed amount. When the participants in the process become aware of an increase in the income of a citizen, this is reported to the judicial authorities. The debt must be recalculated as soon as possible, about which an appropriate resolution is issued.

In some cases, payments may be reduced. Suppose, during the court session, alimony for 2 children was calculated. The proportion of income payable to dependents was 33%. In a new family, the debtor has a newborn, followed by a divorce. The wife demanded payment of 25% per month of earnings. Payments in both cases must be reviewed. For three dependents, according to the legislation, payments are due on the basis of Art. 81 of the RF IC, that is, in the amount of 50% for three - in the amount of 16.6% for each ward.

The divorce process is a difficult and unpleasant event. It becomes even more complicated if the family has a minor child or several. In this case, one of the spouses is obliged to pay alimony, their amount is established in court or voluntarily by the former husband and wife (drawn up as a notarized agreement). In order to avoid difficulties and controversial points when calculating the amount for the maintenance of children, we recommend using the alimony calculator online. Below you will see the rules for calculating child support in 2017, an example and the calculator itself.

How to calculate child support using a calculator

It is necessary to enter the corresponding indicators in the columns of the calculation tool:

indicate how many spouses have joint (adopted) children who have not reached the age of majority, since the calculation of alimony for one child and for several is carried out differently;
write down the salary of a parent who is obliged to pay money for the maintenance of children (in rubles, without kopecks);
indicate whether personal income tax should be deducted from the amount received (usually the amount of alimony is calculated from the salary after deducting personal income tax);
enter the amounts of other income of the alimony payer, if any (in rubles, not including kopecks).

If you do not quite understand what income, with the exception of the official salary at the main job, you need to calculate alimony, then read the information at the link "More".

We explain that such income can be:

royalties;
labor pension;
scholarship;
unemployment benefits;
Other income.

When all the data is entered, click the "Calculate child support" button, the online calculator will give you an accurate result in a matter of seconds.

Editing amounts and source data:

If you need to correct or change the entered information, then just click the "Clear" button. After that, all graphs of the online tool will be automatically cleared, and the results obtained earlier will be reset to zero.

Calculation of alimony for 2 children

At the time of the divorce, the husband and wife have two children who have not reached the age of majority. The salary of a spouse who is obliged to pay alimony is 42,000 rubles. (per month). He has no other sources of income.

Enter the data into the alimony calculator for 2 children, in the “Deduct personal income tax” paragraph, put “yes”. We get that alimony for 2 children will amount to 12,200 rubles.

If 42,000 rubles. - the payer's net income, from which taxes have already been deducted, then in the column "deduct personal income tax" you must put "no". Then the alimony for 2 children will amount to 13,900 rubles.

Calculation of alimony for the unemployed

If the ex-husband and wife have one child for whom alimony was awarded, while the spouse is not employed anywhere, and all his income is reduced to unemployment benefits in the amount of 7,000 rubles, then this amount is entered into the calculation instrument. Moreover, in the column “Deduct personal income tax” you need to put “no”, since this type of benefit is not taxed. 1750 rub. - the amount of alimony per child payable by an unemployed parent.