Home Alimony Payment
Some parents conscientiously pay financial assistance for their children. It is known that the amount established by the court is deducted from income (usually from salary). But we are all human, and no one is immune from illness. That is why many people are concerned about the question: is alimony calculated on sick leave?
Is retention legal?
The Family Code clearly states that the payment of alimony must be made from all income that the parent receives. Withholding alimony from sick leave is legal because sick pay from an employer is considered a source of income.
The legislation provides a list of cases when alimony from income cannot be withheld:
- travel allowances;
- money received for moving to another place for work;
- funds to pay for medical nutrition;
- the amount for the purchase or repair of a tool with which a person earns his living.
The list is very limited, and the acquisition of temporary disability due to illness is not a reason for termination of payments.
It is worth noting that the payer may be on sick leave not only for his own illness, but also for caring for one of the family members. And women receive sick leave during pregnancy, as well as while they are caring for a child.
That is why the answer to the question: is alimony from sick leave withheld or not, yes, it is paid.
Under what conditions will alimony be withheld?
In order for alimony to begin to be calculated, a certain executive document is required, that is:
- court order;
- writ of execution based on a court decision;
- a peace agreement drawn up by the parents and signed by a notary.
If the amount of alimony is not fixed, but is set as a share of earnings, then a slightly smaller amount may be paid, because the accrual of sick leave is slightly less than salary. Sometimes the employer pays extra money so that sick leave reaches at least the level of the average salary. In such cases, money is paid from the combined amount.
The collection itself can be voluntary (based on an agreement) or forced. In order for the accounting department of the enterprise where the payer works to begin withholding alimony in favor of the child, it is necessary to send the employer a writ of execution. This will be the basis for alimony payments to begin to be calculated.
If the bailiff service has taken over the collection, then they find out all the information about the defendant’s place of work and income. In addition to the writ of execution, they send written instructions to the employer about how much and from what income funds should be withheld.
Procedure for withholding funds
We found out whether alimony is taken from sick leave, and now we need to find out how the money will be paid. If the basis for cash payments is a peace agreement, then everything will be clearly spelled out there, and the order will not change in any way.
The writ of execution must certainly contain a note stating that money will be taken from sick leave. But if there is nothing like that in the document, you will have to go to court again. In addition to the application, you will need to collect a package of additional documents:
- Documents confirming marriage and its dissolution.
- Any document that confirms that there is a basis for alimony payments, for example, a court decision issued earlier.
- Plaintiff's statement plus copies for the parties to the hearing.
- Any papers that will support the requirements.
True, you should prepare for the fact that such a claim will be denied. This may happen if, after paying alimony, the defendant’s financial situation becomes catastrophic.
And in other cases, a positive decision is made quite quickly - after all, the law directly states whether funds are withheld from sick leave.
In any case, the magistrate will carefully read all the materials of the case and make a fair decision.
Alimony can also be withheld at the request of the defendant, that is, at his request. But only if the document on alimony payments contains an indication that such an operation can be carried out.
How is the amount calculated?
The procedure for calculating alimony from sick leave is absolutely no different from standard payments. It is worth noting that the amount that will be paid in connection with illness will greatly depend on the employee’s length of service - the longer the length of service, the higher the payment.
Sometimes it happens that the payment of funds for disability depends on the minimum wage (minimum wage), for example, if the income was lower than expected at the time of illness.
To calculate the final amount, it is necessary to subtract taxes (personal income tax) from the sick leave funds that were transferred by the employer. Then the resulting number is multiplied by the percentages due to the children:
- 25% for one child;
- 33% for two;
- 50% for three or more.
Here's a good example. For ten days of incapacity for work, the employer accrued 10,000 rubles. The tax on sick leave is 13%, that is, 1300 rubles. We subtract the tax and get a salary of 8700. Alimony is calculated from this amount. We subtract child support for two children (half) from this number. The employee receives the balance in the amount of 4,350 rubles.
In general, the calculation process is no different from the usual payment of alimony, so all the rules apply here too.
If you don't pay child support while on sick leave
Money for temporary disability is included in the list of income from which alimony should be sent to the child, because it is the equivalent of a salary. And if payments are not received, then this is a reason to go to court.
Purposeful evasion of paying for financial assistance is a violation of children's rights and is therefore severely punished. In addition to restrictions on traveling outside the country, you can get your property seized or even imprisoned.
There is no need to mention the deprivation of parental rights.
We should not forget that a child is a common blood, and both parents must necessarily take part in his upbringing, not only morally, but also financially.
Attention! Due to recent changes in legislation, the information in this article may be out of date. However, each situation is individual.
To resolve your issue, fill out the following form or call the numbers listed on the website, and our lawyers will advise you for free!
Is alimony withheld from sick leave?
Despite the fact that in Art. 82 of the Family Code of Russia states that funds for the maintenance of minor children or disabled parents (alimony) must be calculated from all income; in practice, the question often arises: is alimony withheld from sick leave?
This question is relevant and appropriate. It is one thing when, for example, a parent who is obligated to pay money to his child based on a court decision or agreement is able to work and receives a salary. It’s another matter when the alimony payer is temporarily disabled, and another part of his income is collected from him. It's somehow unfair. How does this work in practice?
Alimony from sick leave: justice and legality
Indeed, alimony is paid on all income, with some exceptions. But when deciding the issue regarding payments for sick leave, the legislator needed to maintain a balance of interests of the parties. And these interests are:
- the child does not cease to need maintenance, even if, for example, the father is temporarily unable to work due to his illness;
- a temporarily disabled adult who is obligated to pay alimony must somehow cover the costs of treatment, purchase of medications, etc.
As a result, in accordance with current legislation, payment of alimony from sick leave is carried out, but under certain conditions. This is fully consistent with both the principle of justice and the principle of legality.
The fact that deduction of alimony from sick leave is possible is stated, in particular, in the Decree of the Government of the Russian Federation No. 841 of 1996, the provisions of which complement and specify the norms of the Family Code.
Condition for withholding from sick leave
So, answering the question of whether it is possible to receive alimony from parental benefits for temporary disability, one should say in the affirmative: yes, it is possible. And here it is necessary to make a reservation: provided that the permission to calculate alimony, in this case, is in the executive document.
The type of executive document can be one of the following:
- An agreement entered into voluntarily by the parties before a notary. It occurs if, for example, there is no dispute between the mother and father of the child regarding: the existence of an obligation to pay money, the amount of payments, the timing of fulfillment of the obligation. To understand whether alimony is taken from sick leave in a particular case, you need to carefully read the agreement and find in its text a direct indication that calculating alimony for temporary disability is possible. Simply put, the parties must agree to include this clause in the agreement and include it in the document. And the notary must give the agreement legal force by putting his signature and seal on the papers.
- Performance list. This is a document that is issued based on a court decision. It is used to collect funds. Collection is carried out, in most cases, by bailiffs. The law allows for the delivery of a writ of execution to the defendant’s employer or its sending to the bank where the person with the alimony obligation has an account. To understand whether alimony is calculated from sick leave according to the writ of execution, you need to check whether the last of the specified documents has a corresponding mark.
- Court order. This document appears as a result of the implementation of a simplified legal procedure. If you want to withhold alimony from sick leave, its implementation is permissible. In essence, a court order has the same force as a writ of execution.
We emphasize that no other document can become the basis for deduction or accrual of alimony from sick leave.
Even if the payer of the maintenance funds himself writes a corresponding statement about this - he allows the withholding of alimony from sick leave, it is necessary that a corresponding executive document appears. One of those listed above.
Moreover, the bailiff cannot order that disability benefits, for example, be withdrawn from the alimony provider’s account if there is no documentary basis for this.
How to get alimony from sick leave?
Alimony from sick leave: is it withheld or not? A comprehensive answer has been received to this question. Let us now consider a related and very important question: how to get alimony from sick leave?
Based on the above, we can give the following advice: it is necessary to obtain one of the executive documents authorizing the collection of funds even if the payer is temporarily incapacitated.
Voluntary order
If the father and mother of the child are conscientious and responsible people who understand that their parental responsibilities must be fulfilled and that the child must receive financial support, then they will mutually contact a notary, having the following documents with them:
- birth certificate of a minor;
- your passports.
The notary prepares an alimony agreement, stipulating in detail the question of whether alimony is removed from the payer's sick leave under the obligation. Further, the specified agreement is signed by the parties, the notary puts his signature and seal on the document, and the services of this official are paid.
If the payer, according to the agreement, refuses to transfer money for the maintenance of the child, the alimony agreement is transferred to the bailiff service for enforcement.
Judicial order
If it is not possible to conclude an agreement, is it possible to somehow obtain funds for sick leave? Yes, this can be done, but you will have to go to court with:
- an application for a court order;
- statement of claim.
The difference between them is that the first of these applications initiates a simplified legal procedure. The parties are not summoned to court, the issue is resolved as soon as possible. But there is one drawback: a court order can be canceled within 10 days from the date of its issuance on any very formal grounds. And then you will have to go to court with a claim.
As part of the lawsuit, the parties have the right to be present in the courtroom and express their arguments on the issue under consideration.
Practice shows that, in the vast majority of cases, the court takes the side of the recipient of funds.
But the alimony payer can also win the case if he proves that one of the following circumstances occurs:
- if the disease is severe and requires expensive treatment;
- if the payer has no means of subsistence.
The court is the body that must identify the important circumstances of a particular case and necessarily respect the interests of both parties.
Collection procedure
To collect alimony under a writ of execution, you need to send such a document to the payer’s employer or to the bailiff service. The main responsibility falls on the company accountant. It is he who must correctly calculate the amount of payments. The accountant's algorithm of actions is as follows:
- the benefit amount is calculated;
- all taxes provided by law are withheld from it;
- alimony is calculated and funds are transferred according to the recipient’s details;
- the employee is paid the remaining amount.
It is in this sequence that all procedures are carried out when alimony is withheld.
All bank or postal fees must be paid by the payer.
Let’s answer the question: is alimony from sick leave withheld or not?
- Alimony is paid from all types of income , including sick leave payments.
- However, when collecting alimony in this case, there are some features that must be taken into account.
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Are payments levied on this type of income?
For a sick person, the organization is obliged to compensate the income lost during the period of illness.
Compensation is calculated in accordance with the employee’s length of service and his salary.
The calculation is made on the basis of sick leave. Since such payments are considered income , they are subject to taxes, as well as all types of deductions, including alimony.
Payment by a citizen of alimony from sick leave, its procedure is determined by Government Decree (No. 841 1996, July 18).
How is it calculated?
As we have already said, the amount of sick pay depends on the employee’s length of service and salary. Therefore, income from sick leave is first calculated Then from this amount - alimony.
The recovery depends on how the payment is determined. According to the court decision, the calculation algorithm is as follows :
In a court decision, options for deductions (as a percentage) are possible, then the deduction is carried out according to the scheme specified in the court decision.
A fixed amount of deductions may also be agreed upon. In this case, it does not matter from what type of income payments are made.
The calculation is based on:
- Charter of an enterprise or organization.
- Sick leave.
- Average salary. It is calculated over the last two years.
The formula by which alimony is calculated can be presented as follows:
Al.= (income.s. – tax) x prot.al.
Where:
- A is the amount of alimony.
- Income with b. – the amount calculated for sick leave.
- Tax – mandatory contributions to the state (income tax, etc.).
- Proc.al. – determined as a percentage of alimony deduction.
Let's see how alimony is calculated in practice.
Alimony for spousal maintenance up to 3 years: when is it due? Conditions, collection procedures and much more in the next article.
An example of how child support is calculated
We have a court decision to withhold alimony in favor of one child in the amount of 25 percent.
Accrued to the employee for sick leave - 8,475 rubles.
On this amount he will first have to pay income tax of 13%. It will be 1101 rubles 75 kopecks . We subtract this amount from the accrued disability certificate.
8475 – 1101.75 = 7373.25 rubles.
Now we calculate the amount of alimony . 25 percent of this amount will be 1843 rubles 31 kopecks.
In this case, alimony in the amount of 1843 rubles 31 kopecks must be paid for the maintenance of one child.
We file a claim for the recovery of alimony through the court. How to do this correctly, as well as a sample form, can be found here.
The procedure and conditions under which funds are taken and paid from temporary disability benefits
You can’t just withhold alimony from sick leave. One of the following conditions must be met :
- Judgment;
- Court order;
- Mutual agreement to pay (it must be voluntary).
To carry out this action, you must first of all prepare a package of documents , which includes:
- Documents for the child (birth certificate).
- Marriage documents . Marriage and divorce certificates. You also need to prepare copies of these documents.
- Certificates from the place of residence of each party.
Further, if the other party agrees to pay alimony , then a voluntary agreement is concluded with the notary.
More detailed information about the voluntary agreement to pay alimony, as well as download a sample, can be found here.
If not, then you should go to court. In case of a positive decision, the plaintiff receives a court decision or order. After this, a writ of execution is issued by the bailiff service.
The listed documents, writ of execution or agreement, must be submitted to the defendant’s place of work .
The accounting department makes calculations for sick leave taking into account the plaintiff’s requirements. That is, he receives income on a certificate of incapacity for work after alimony is withheld from him.
Important nuances
Alimony is not withheld from sick leave at the request of the defendant. That is, voluntarily, without a judicial procedure or voluntary agreement, alimony, in this case, is not paid.
The costs of withholding payments are borne by the defendant. This may be payment by postal or bank transfers, or other actions related to retention.
It must be taken into account that this payment can be applied both to the defendant’s wages and to his property. The demand can be sent to the organization in which the defendant works, or to his place of residence.
- The requirement to pay alimony on sick leave must be specified both in the writ of execution and in the voluntary agreement.
- How alimony is withheld from an employee’s salary - see the following video:
Is sick leave subject to alimony?
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If an unscrupulous father or mother refuses to fulfill their duties, then the second parent or legal guardian may demand forced payment of child support.
But what to do if the payer is seriously ill and is on sick leave? Are they exempt from paying child support for this period, or can they be deducted from the payments due to him under the certificate of incapacity for work?
Alimony is a mandatory payment in favor of a child made by a parent for his maintenance and material support. According to the norms of the Family Code, each parent is obliged to fully provide their children with everything necessary, and illness is not a valid reason here - child support from sick leave will also have to be paid.
How are the types of income from which alimony is collected regulated?
An exhaustive list of income from which bailiffs can withhold money to pay maintenance in favor of a child is given in Government Decree No. 841 of July 18, 1996.
Among the incomes subject to reduction by the amount of alimony are:
- Salary, including additional payments for overtime and overtime;
- Other payments received by the payer as part of the performance of its obligations under the contract;
- Income from business activities;
- Remuneration under service agreements, copyright agreements;
- Pensions, scholarships, including disability pensions;
- From unemployment benefits;
- Other payments listed in the resolution.
For example, all payments received by the payer as part of the performance of work functions or their termination are also subject to reduction by the obligatory amount of financial assistance for children. As well as severance pay for dismissal or reduction, or vacation pay.
Payments on a certificate of incapacity for work are also included among the income allowed for collection.
Is alimony withheld from sick leave and how?
Yes, because this type of payment is indicated in Resolution No. 841 as income subject to alimony payments.
The withholding procedure is similar to any other type of income. In relation to the calculation of the amount of payments by the employer's accountant, the amount of alimony is also calculated based on the accrued amount of funds for sick leave.
After calculating and deducting benefits from sick leave, the accountant must transfer them in favor of the recipient no later than 3 working days.
The method of calculating alimony depends on the method of collection.
- If mandatory payments are collected as a share of all types of earnings, then their amount will be calculated directly from the amount of disability benefits.
- If money for a child is paid in a fixed amount, then it can be withheld both as a whole from the disability benefit, and in part, if the rest of the amount is withdrawn from wages.
For clarity, let’s look at 2 examples, one for each method of collecting alimony.
Alimony from sick leave: is it withheld or not?
Alimony is subject to recovery from the income of the payer. But what if an employee gets sick and brings in a temporary sick leave certificate? Then is alimony from sick leave withheld or not? See how alimony is calculated if an employee is sick.
Is alimony calculated from sick leave?
Alimony is withheld from the payer's income, but this does not apply to any income. Thus, in accordance with current legislation, benefits for temporary disability of a person are subject to not only personal income tax. The accountant also withholds alimony from him.
We found out that alimony is taken from sick leave. Now let's figure out how to do this.
Urgent news for all accountants: Officials have new requirements for payments: with what wording payments will not go through . Read more in the Russian Tax Courier magazine.
What is the basis for withholding alimony from a certificate of incapacity for work?
First, let's take a closer look at the concepts of sick leave and alimony.
When a person is on sick leave, the state provides for him. He receives benefits from the Social Insurance Fund. The amount of such payment depends on the employee’s average salary, as well as his insurance period. To receive benefits, you must provide the employer with a correctly completed temporary disability form. The payment will be calculated based on this document.
Important: sick leave is always subject to income tax. The exception is sick leave for childbirth and pregnancy. This can be explained by the fact that such a payment is essentially equal to the salary and is only a temporary replacement.
A little higher, we already found out the answer to the question of whether alimony is calculated from sick leave. Yes, definitely. Sick leave is included in the list of parent’s income from which alimony can be withheld (RF Government Decree 07/18/96 No. 841).
Alimony from sick leave: documents
Now let’s find out on the basis of what documents alimony is calculated from sick leave. The accountant will need at least one executive document from this list:
- writ of execution, which is issued on the basis of a court decision;
- alimony agreement on their payment, which must be certified by a notary;
- court order.
Read on topic: How sick leave will be paid in 2023
Any other documents do not confirm the need to withhold alimony from the employee’s income. In other words, without any of these documents, the accountant does not have the right to calculate alimony from sick leave.
Important: an employee has the right to apply to the accounting department with a request to withhold and transfer to a third party alimony from all income accrued to him within the company. But in this case, alimony is not withheld from sick leave. Since there is no reason for this and the documents listed above are not provided.
The procedure for withholding alimony from a temporary disability certificate
So, after the employee provides documents at the place of work, the accountant needs to begin calculating the sick leave due to the employee, already withholding alimony. You must first subtract income taxes from the initial amount. After this, alimony is withheld in the order and in the amount specified in the employee’s writ of execution.
How to correctly write off and transfer alimony payments
After all calculations, the amount of alimony is transferred to the person declared in the writ of execution.
In this case, bank commissions and other expenses incurred by the company for transferring funds to a third party are deducted from the remaining amount of sick leave.
Only after the transfer has been completed and all expenses have been accurately deducted, the employee is transferred the balance of the temporary disability amount.
Important: collection of alimony can be carried out not only at the place of work, but also at the place of residence, as well as the location of his property. The last option is considered a last resort; it only applies when there is arrears of alimony, and a court decision has been made to force the collection of benefits and bring the debtor to justice.
In February of this year, employee Ivanov suffered from the flu. The sick leave certificate that he brought to the accountant reflects the amount of benefits equal to 11,000 rubles for the 15 days that he was unable to work.
At the same time, the accountant has documented information that, by court decision, alimony in the amount of 20% of the income received should be withheld from Ivanov.
Accountant actions:
- We calculate personal income tax from sick leave: 11,000 * 0.13 = 1,430 rubles.
- we clear the benefit from income tax: 11,000 – 1,430 = 9,570 rubles.
- From this amount we calculate alimony: 9,570 * 0.2 = 1,914 rubles.
- We calculate the balance for sick leave: 9,570 – 1,914 = 7,656 rubles.
Thus, Ivanov will receive temporary disability benefits in the amount of 7,656 rubles. Alimony in the amount of 1,914 rubles will be transferred. Tax withheld - RUB 1,430.
How to reflect the withholding of alimony from sick leave in tax reporting
Payments for sick leave are subject to personal income tax, despite the fact that they are classified as benefits (Clause 1, Article 217 of the Tax Code of the Russian Federation). Thus, tax legislation equated them to ordinary income.
Funds paid as part of temporary disability benefits should be reflected in the 2-NDFL certificate. For such amounts, the code 2300 is assigned. It is reflected in the line “income code” of the 3rd section of the certificate.
It should be borne in mind that the amounts of alimony withheld from income in accordance with court decisions do not reduce the size of the tax base. There is a rule on this matter contained in Art. 210 Tax Code of the Russian Federation. This means that in section 5 of the certificate you must indicate the tax base that was formed before the withdrawal of income tax and alimony and with tax deductions already taken away.
As a result, we can say that alimony is withheld from any income that the employee receives in the company. But if he applies voluntarily, without a court decision or without another writ of execution, then alimony from sick leave is not deducted.
Child support from sick leave is withheld or not 2023
During the payroll process, many employers are faced with the question of whether alimony is calculated from sick leave in 2023. We will help you solve this dilemma and tell you whether alimony from sick leave is withheld or not. If yes, then in what order is alimony taken from the certificate of incapacity for work? What should an accountant do if there is a pilot Social Insurance Fund project in the region?
There will be payments for the family
Payment of alimony deductions occurs according to a court decision (order) or an agreement certified with the consent of both parents by a notary. The law clearly defines that temporary disability benefits issued on the basis of sick leave are one of the types of income. He says about this:
- Art. 109 Family Code;
- Art. 101 of the Law on Enforcement Proceedings No. 229-FZ;
- Decree of the Government of the Russian Federation dated July 18, 1996 No. 841.
That is why this amount is included in the total income, and alimony from sick leave is withheld for minor children, incapacitated people, etc.
Accrual: there are features
For calculating alimony, it makes no difference on what basis the sick leave was received. That is, due to the illness of the employee himself or one of the family members. It also takes into account what sources the payment comes from - from the employer’s funds or transfers from the Social Insurance Fund as part of a pilot project.
Since there is practically no difference in accrual, several regions of the Russian Federation have introduced an experimental program under which the sick employer pays only for the first three days. And the rest of the payments are made by direct transfer from the FSS (Resolution of the Government of the Russian Federation dated April 21, 2011 No. 294).
With such a payment system, the question arises: is alimony taken from sick leave for all days of illness?
So: the employer withholds them in the usual manner, but with the condition that only the amount actually accrued to him is taken into account. That is, in no more than three days.
Conclusion
As a general rule, temporary disability benefits are included in the number of payments from which alimony is supposed to be withheld (clause 9, part 1, article 101 of Law No. 229-FZ of October 2, 2007, subparagraph “c”, clause 2 of the list approved by government decree RF dated July 18, 1996 No. 841).
Read also: Sample order for bonuses for good work
Alimony from temporary disability benefits in the regions participating in the pilot project of the Federal Social Insurance Fund of Russia will be withheld in 2023 as follows:
- the employer makes deductions from benefits for the first three days of temporary disability;
- For benefits paid starting from the fourth day of temporary disability, alimony is withheld by the territorial branch of the FSS of Russia.
This conclusion follows from the provisions of paragraph 1 of part 2 of article 3 of the Law of December 29, 2006 No. 255-FZ and paragraph 6 of the Regulations approved by Decree of the Government of the Russian Federation of April 21, 2011 No. 294.
The procedure for withholding alimony by territorial branches of the FSS of Russia is not regulated by law.
As follows from the letter of the FSS of Russia dated July 6, 2012 No. 15-03-11/12-8038 and the information posted on the official website of the FSS of Russia, alimony is withheld by the territorial branches of the FSS of Russia upon receipt of an executive document provided for in Article 12 of the Law dated 2 October 2007 No. 229-FZ. Such a document may be a writ of execution, a bailiff’s order, a court order for the collection of alimony, etc.
Settlement and retention
We have decided whether alimony is calculated on sick leave. But the calculation of the amounts due for withholding is carried out according to the rules common to all and after deducting the amount of income tax. This is directly stated in Part 1 of Art.
99 of the Law on Enforcement Proceedings No. 229-FZ. Also see “When and how to withhold alimony in relation to personal income tax.” Thus, payment of sick leave is subject to personal income tax. Only then the corresponding amounts are allocated to the children. Also see
"Payment of income tax on sick leave."
EXAMPLE
Lawyer Gurov works at Guru LLC. Based on the writ of execution, the employer does not pay him an additional quarter of his income, since he leaves it as alimony for the needs of the employee’s young daughter. Based on the certificate of incapacity for work, Gurov received 10,500 rubles as a result of his illness. You need to subtract income tax from it: 10,500 rubles. – 10,500 rub. x 13% = 9135 rub.
Read also: From July 1, 6 more regions will join the FSS pilot project
Next, let’s calculate the amount of alimony that will be deducted from the benefit:
9135 rub. x 1/4 = 2283.75 rub.
Bonuses from the employer
It happens that companies try to ease the financial burden of employees who were on sick leave, and during these periods they give them bonuses up to the average salary.
If such an employee “sits” on alimony and this is documented (there is a court act or a notarial agreement between the parents), payments for children are taken from everything - both from sick pay and from additional payments compensating for periods of indisposition.
But of course, first, income tax will have to be transferred to the treasury from the total amount.
What you need to know about alimony indexation
On November 25, 2017, Federal Law No. 321-FZ dated November 14, 2017 came into force. In this regard, from November 25, 2017, companies must index alimony payments based on writs of execution that they received from bailiffs. This rule applies if the writ of execution specifies the amount of deductions as a fixed amount.
Employers are required to index alimony according to a writ of execution, in which the amount of the penalty is set as a fixed amount (clause 1 of article 117 of the RF IC, part 1 of article 102 of the Federal Law of October 2, 2007 No. 229-FZ).
Previously, it was only necessary to index alimony payments based on the sheets that the company received from the claimant himself (for example, the child’s mother or father).
By law, the claimant has the right to send writs of execution directly to the organization only if the amount of penalties does not exceed 25 thousand rubles (Clause 1, Article 9 of Law No. 229-FZ).
Since November 25, 2017, companies now index alimony themselves according to all writs of execution with a fixed amount to be withheld, including documents issued by bailiffs. And they have the right to send a writ of execution or a copy thereof for any amount. Previously, bailiffs themselves carried out indexing.
The indexing methodology remains the same. If the cost of living has increased in the region, you need to calculate the indexation coefficient - divide the new minimum by the old one. Multiply the value you received by the amount from the writ of execution.
Read also Download form T-2
Focus on the cost of living of the region where the claimant lives. For child support, focus on the minimum of the subject of the Russian Federation where the child lives.
Regional authorities often approve the minimum retroactively. In this case, it will be necessary to index even those alimony payments that the company has already transferred to the claimant. Withhold the difference from the employee’s closest income in the month when the regional authorities published a new minimum. If the minimum, on the contrary, has become lower, then do not reduce alimony.
Indexation of alimony, of course, does not directly relate to the issue of deduction from sick leave, but it also makes sense for an accountant to pay attention to this aspect.
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