Is alimony withheld from compensation upon dismissal?

When calculating and transferring alimony payments, you must always take into account whether alimony is calculated from various types of compensation that an employee is entitled to receive at his enterprise. Indeed, in situations of illegal deduction, accounting specialists of the organization in which the citizen paying alimony works may become liable.

Payment terms

Attention! In addition to this document, a table of income that cannot be subject to withholding is contained in the Federal Law “On Enforcement Proceedings”. It is on the basis of this law that bailiffs should work when monitoring the legality of contributions to children.

• from money that was paid for an injury received at work;
• with the help of humanitarian direction;
• from monetary payment for compensation for damage to an employee’s impaired health condition;
• compensation, which is paid upon the fact of being in captivity or in the area where the combat plan takes place, etc.;
• from money that is given for care by people in the family circle who are disabled;
• for food;
• payments for business trips;
• pension, which is issued in the event of the loss of a breadwinner;
• rewards for assistance to law enforcement officers;
• with other types of financial assistance (registration of marriage, birth of a child, etc.).

Important! For other compensation payments, single or permanent, alimony is subject to mandatory deduction.

Any person has the right to find out exactly what transfers and where are made from his salary and other income.

Compensation for unused vacation and upon dismissal

It can be paid using two methods:

• in case of receiving an application from an employee when he has not spent his vacation or the remaining part of it within 365 days, with a request to compensate him for his vacation in money;
• upon dismissal, when the citizen’s vacation was not spent.

Payments to children from funds for unused vacation are always withheld. When transferring money, the accountant must transfer to the account of the parent receiving alimony a certain percentage of income, which is specified in the writ of execution.

When a person is dismissed, he is subject to the following payments:

• as a result of a layoff, when the dismissal was initiated by the boss;
• compensation for unused vacation period.

Many people are concerned about the question of whether alimony is withheld from compensation upon dismissal, since the person remains unemployed for some time. But they are also subject to deductions for child support. When dismissal occurs due to the liquidation of an organization or its reorganization, the employer is obliged to notify his employee of the upcoming dismissal 60 days in advance.

Important! While a person is looking for a new job, he receives financial assistance from the organization from which he will have to leave. These payments are also subject to withholding towards the amount of alimony.

Alimony from compensation for late wages is also subject to transfer, which the accountant is obliged to make when making calculations.

The amount of such payments from compensation for the traveling nature of work may be withheld if it is included in the citizen’s salary.

Attention! Alimony is not withheld from the amounts that the employer pays to the person’s account to spend on hotel and food during a business trip.

Clothing property

Attention! Overalls are issued to individuals in a specific organization at certain intervals. And in the case where the employee’s previous uniform has not yet deteriorated, he has the right to demand payment of material compensation for unused clothing.

That is, he does not take a new uniform, but takes money as payment for unspent clothes.

According to the information in the List of Income, this compensation is not provided for, that is, it cannot be a form of income for a person, and therefore is not subject to recovery.

Advice. The amount of payment for property can be found out by contacting the accounting department of an enterprise or organization. It may be different for each institution.

Alimony from compensation for unused vacation upon dismissal: methodology for calculating obligations and grounds for collecting them

Providing financial assistance to their own children is the direct responsibility of parents. As a rule, after a divorce, the mother is directly involved in raising the children, and the father pays alimony for their maintenance. The list of income from which funds are claimed is established by PP No. 841. In the same regulatory document, you can find the answer to the question: how is alimony withheld from compensation for unused vacation upon dismissal?

List of income from which alimony obligations are collected

A complete list of sources of funds subject to alimony collection is set out in Government Decree No. 841 of 1996. According to this document, the request for financial assistance to a minor is carried out from:

• wages and military pay;
• remuneration under a piecework contract;
• benefits, bonuses and rewards;
• royalties for intellectual property;
• royalties;
• bonuses for improving qualifications;
• scholarships and pension payments;
• state bonuses for doctors, military and other qualified personnel;
• grants;
• income from shares and other securities;
• income from business activities;
• income from the rental of real estate;
• compensation payments.

Important! In addition to the list of income participating in the formation of alimony, it is possible to include non-targeted material assistance from the employer, for example, payments for health improvement.

List of payments not taken into account when calculating the amount of liabilities

The Federal Law on Enforcement Proceedings declares a separate list of income from which alimony obligations are not collected. In particular, this list includes:

• compensation paid for workplace injuries;
• humanitarian aid;
• compensation for harm to health due to harmful conditions in the workplace;
• compensation for food;
• payments for expenses incurred during a business trip;
• survivor's pension;
• rewards paid for helping law enforcement agencies prevent terrorist attacks and crimes;
• financial assistance on the occasion of marriage, birth of a child or death of a close relative.

Withholding funds for unused vacation as alimony

To the question: is alimony deducted from compensation for unused vacation, the legislation gives an affirmative answer. This source of funds is considered income, and therefore it is necessary to pay alimony for the maintenance of children and other dependents.

Reimbursement for unused vacation is paid in the following cases:

1. The employee deliberately did not go on vacation or did not serve all the required days. To receive compensation funds, the employee must submit an appropriate application.
2. The employee was dismissed with subsequent payment. When an employee is dismissed, accounting staff are required to pay him all due funds.

Calculating the amount of compensation for unspent vacation days

In general, the amount of payment depends on the number of vacation days the employee is entitled to and the amount of his salary. In this case, the period during which the alimony payer did not go on vacation does not play any role.

Compensation payments are provided for the following types of leave:

• annual: main and additional;
• issued to fathers with small children.

Important! When calculating the compensation payment, the accounting department takes into account the average salary of the alimony obligee.

Algorithm for calculating compensation

In most cases, the calculation of payment for unused vacation is carried out in several main steps:

1. Determination of vacations due to the employee. Especially distinguished employees have the right to receive additional leave, which is also taken into account when calculating compensation.
2. Setting by the employer the unused vacation days available to the employee.
3. Carrying out accounting entries.
4. Income tax deduction.
5. Deduction from the received amount of funds sent as alimony.

Amount of deductions from compensation for unused vacation

The amount of financial assistance for a child, claimed from the income of the child support recipient, is regulated by Article 81 of the RF IC and a voluntary agreement. According to the law, when collecting alimony in shared form, the amount of payments per child will be:

• 25% of the amount of compensation per dependent;
• 33% of the amount of compensation for unused vacation, if there are two children;
• 50% of income if the person obligated for child support has three or more children.

Grounds for collecting funds from compensation

The legislation mentions three documents that are the basis for transferring part of the compensation in the form of alimony payments:

• alimony agreement concluded between the parties;
• a court order issued by a magistrate;
• writ of execution issued following court hearings.

To obtain alimony, the alimony recipient must:

1. Draw up an agreement or obtain a writ of execution through the court.
2. Transfer the ID to the bailiff service or the accounting department of the employing organization.
3. Make sure that the FSSP employee has initiated enforcement proceedings.

Important! If for any reason alimony has not been received to the bank account specified in the writ of execution, the recipient should contact the head of the employing organization or the senior supervisor. If there are no payments for a long time, the alimony recipient has the right to sue and receive monetary compensation.

As a result: are unspent vacation days taken into account when calculating alimony?

The full list of income taken into account when calculating alimony is set out in PP No. 841 of 1996. This list also includes compensation payments for unspent vacation pay. The calculation of the payment given to a dismissed employee is based on the average monthly salary. In this case, both main and additional leave are subject to accounting.

Withholding of alimony upon dismissal

• The Federal Law “On Enforcement Proceedings” and the Family Code of the Russian Federation provide for the actions that the company administration must take if it dismisses an employee from whose income alimony was withheld.
• The company's accounting department is obliged to correctly determine from which income alimony will be transferred in the final settlement with the employee.
• There are two legislative acts, given below, that reveal the essence of the issue: is alimony withheld from compensation upon dismissal and how to calculate alimony when dismissing an employee?
• When withholding alimony upon dismissal of an employee the basis on which the payments were assigned is important.
• The conditions for collecting alimony payments may differ slightly in a specific situation, but it is always based on the basis and the person to whom they are paid - a child or relative, whether he or she has reached 18 years of age or not.

Payments for a minor child (by a court decision or on the basis of a notarized agreement) must be made in accordance with Russian Government Decree No. 841. This document approves the list of income from which alimony can be collected.

Alimony can be transferred not only to the child, but also to a family member who has reached the age of majority, or other relatives. According to Article 101 of the Federal Law “On Enforcement Proceedings”, the collection of alimony is not permissible from the following compensation accrued to an employee upon dismissal:

• Compensation for harm caused to employee health;
• Compensation for injury sustained while on duty;
• The amount issued after participation in hostilities, on the occasion of being in captivity, as well as in connection with natural disasters suffered;
• Humanitarian financial support for an employee;
• Payments for a family member who has the status of “incapacitated”;
• Pension received in the event of the loss of a breadwinner by a family;
• Payment for employee lunches (received in the form of monetary compensation);
• Compensation for travel expenses;
• Monetary reward for providing assistance to law enforcement agencies;
• Financial assistance on the occasion of the birth of a child or the burial of a family member.

Alimony is withheld from all other compensation not included in this list.

Actions of the administration after the dismissal of the alimony payer

An organization, when dismissing an employee from whose income alimony payments were collected, is obliged to take a number of measures:

• Report the fact of dismissal to the SSP. This is done at the place of residence of the alimony claimant. If the transfer of alimony was made on the basis of a court decision with a ruling on the collection of alimony, then at the place of registration of the company;
• The writ of execution is sent to the employees of the above-mentioned service;
• If the company from which the employee is leaving knows information about him, such as his new place of work and residence, it transfers this information to the SSP.

This procedure is required by law. Article 111 of the RF IC stipulates that an accounting employee enters into the writ of execution information about:

• the amount withheld from the income of a working relative;
• the time period during which alimony was calculated is indicated;
• indicates whether there is debt or outstanding indexation.

The company must comply with the above requirements.

If the provisions of the law are ignored, the enterprise or individual employees responsible for the proper and timely execution of documents will be held administratively liable in the form of a fine of up to 10 thousand rubles.

Features of withholding payments from severance pay

According to Article 178 of the Labor Code of the Russian Federation, severance pay is a payment that is provided to an employee after dismissal. Before a citizen finds another job, he must be provided with a means of subsistence.

You can count on severance pay:

• during the search for a new vacant position;
• upon liquidation of the company;
• in the event that an employee loses his job due to staff reduction.

Alimony from severance pay may be withheld, but depends on who the recipient of the payments is. Thus, according to Article 101 of the law on enforcement proceedings, alimony collection from severance pay is prohibited if the recipient of alimony has reached the age of majority.

If a parent transfers livelihood to a child under 18 years of age, then he should act in accordance with the law.

Article 82 of the RF IC states that transfers (alimony) for a child are withheld only from the parent’s income that is approved by the government (RF Government Decree No. 841 of July 18, 1996).

So, part of the funds will be withheld from the severance pay to pay alimony, but this is if the recipient of the alimony is a child who has not reached the age of majority.

Is alimony charged on compensation for unused vacation?

Unused vacation entitled to an employee by law can be received in the form of monetary compensation. The number of days allocated to this employee for rest during the period of time worked is taken into account.

As mentioned earlier, not all income can be recovered from alimony payments.

However, compensation for unused vacation in Russian Government Decree No. 841 is included in the list of income, which means alimony is collected from compensation for unused vacation upon dismissal.

An enterprise that is paying for an employee from whose income alimony was collected is obliged to withhold part of the funds from compensation for unused vacation and transfer them to the recipient of alimony. But, this is done only after tax costs.

Upon dismissal of an employee by agreement of the parties

Having terminated the employment contract by agreement of the parties, on the last working day the employee is given a salary for the period worked, as well as compensation for unused vacation (if relevant) for the period of time worked.

Legislation does not provide for additional payments to an employee in the event of dismissal by agreement of the parties. Both parties to the employment contract came to this termination agreement voluntarily, and therefore no other payments are recovered from either party.

Upon dismissal, by agreement of the parties, alimony is withheld from all payments due to the employee by law. Neither the fact to whom they were paid nor on any basis is taken into account: a voluntary agreement between parents or by court decision.

However, deduction of alimony from the above amounts should be carried out only after income tax has been calculated. These payments are not eligible for tax benefits.

Calculation of alimony from compensation

According to the law, alimony from compensation of a certain type is withheld, but compensation from another type is not. Therefore, business accountants need to be especially careful when making such deductions, otherwise they may be held accountable if they commit unlawful actions.

From which compensation is it prohibited to deduct alimony?

• Compensation for damage to health.
• Compensation for injury received in the performance of professional duties.
• Compensation after natural and man-made disasters, being in captivity, in combat areas, and so on.
• Humanitarian assistance.
• Payments for caring for a disabled family member.
• Pension assigned in connection with the loss of a breadwinner.
• Compensation for food in the dispensary.
• Payment for business trips and replacement of worn-out tools.
• Reward for assistance to law enforcement agencies.
• Certain types of financial assistance: in connection with the birth of a child, with the registration of marriage, for burial, and so on.

For all other compensations, whether they are single or permanent, alimony must be deducted.

Alimony and compensation for unused vacation

Compensation can be paid in two ways:

1. According to the employee, if he has not spent all or part of his vacation during the year, he asks to compensate him for his vacation by paying cash.
2. When an employee is dismissed, he is paid compensation for the period worked, if he did not previously have time to exercise his right to leave. It doesn’t matter whether he took vacation according to schedule or in advance.

In all cases, the accountant must collect the percentage of alimony from income established by executive documents and transfer it to the recipient’s account.

Alimony and compensation upon dismissal

• Compensation for unused vacation days.
• Retrenchment payments if dismissal occurs at the initiative of the employer.

Both types of payments are subject to alimony payments. The specifics of transferring alimony when compensating for vacation are described in the previous paragraph.

As for the second point, some clarification is required.

If the dismissal occurs at the initiative of the employer, for example, during the liquidation or reorganization of an enterprise, then he must notify the employee about this 2 months before the dismissal.

For the period while he is looking for a new job, he is paid compensation (the so-called “parachute”). Deductions are made from this compensation in accordance with the requirements of the writ of execution.

Alimony and compensation for property

This type of compensation is paid to military personnel, employees of law enforcement agencies or government departments where a special uniform is required. Uniforms are issued at certain intervals. And if the previous uniform is not yet worn out, you can ask for monetary compensation for the property.

Since this compensation is not enrichment, that is, a form of income, and is not included in the List of income from which alimony must be collected, payments are not deducted from it.

Alimony and compensation “for harmfulness”

And compensation for medical nutrition is not subject to alimony. Consequently, if compensation for milk is paid in hazardous production, alimony is not calculated from it.

The main thing is that the production or profession be included in the List of the Ministry of Health No. 46n dated February 16, 2009 of hazardous industries.

Is alimony withheld from compensation upon dismissal?

The legislation of the Russian Federation establishes that funds for the maintenance of minors and other dependents are withheld from some types of employee compensation, but not from others.

Therefore, it is not always easy for accountants of organizations where alimony workers work to determine whether it is necessary to withhold from a particular payment or whether it is unacceptable to do so by law.

One of the frequently asked questions is: is alimony calculated from an employee’s compensation for unused vacation upon his dismissal?

Normative base

First of all, you should refer to the provisions of Art. 81 of the Family Code of the Russian Federation, which establishes that payments for children are made in shares of:

• parent's earnings;
• other income.

But, as you know, not every income is subject to “alimony tax”.

Is alimony withheld from the compensation that a dismissed employee receives? To obtain a clear answer to this question, it is still necessary to study the provisions of Government Resolution No. 841 of 1996 with subsequent amendments and additions. It states that alimony can be withheld from a number of compensations. Including compensation upon dismissal.

Payment of compensation

Upon termination of the employment relationship between the employee and the employer, on the day of dismissal, the first must be given in hand or transferred to the account:

• wages;
• compensation, including for vacation that could not be used;
• other payments.

Vacation compensation is calculated approximately as follows:

• 1. The employer must determine which holidays the employee was entitled to. In general, most employees have the right to basic holiday pay. But you may also have the right to additional leave established by the labor legislation of the Russian Federation for certain categories of workers.
  2. The employer is obliged to determine for which periods of work the employee has unused vacations, to establish the number of days during which the employee should have rest, having the right to receive retained income.
  3. The accounting department must calculate the amount of compensation and pay it.

Before making the payment, the company accountant must withhold taxes and child support.

Everything is quite logical. It was discussed above that not all compensation can be withheld in favor of the child. But the compensation discussed in this article is directly related to the performance of work. This is not some kind of bonus on the occasion of a holiday or a payment in connection with the birth of a child or the death of a person close to the employee.

The right to leave is established in the Labor Code of the Russian Federation and it arises directly because a person works in a certain organization - he performs a labor function.

That is, a share of the funds can be collected from vacation compensation upon dismissal because the payment itself is directly related to work activities.

The amount of money received directly depends on the position and profession held, which cannot be said about money accrued on the occasion, for example, of an employee’s marriage.

In addition, the money in question does not have a designated social purpose, like payments, for example:

• due to harmful working conditions;
• carried out to compensate for harm to health, etc.

Accrual of withheld funds

Alimony from vacation compensation is accrued in 2016 and will be accrued in the year 2017 as follows:

1. As already noted, the amount of compensation is set based on the average salary.
2. Standard taxes are withheld.
3. The amount of alimony is calculated based on the writ of execution. As a rule, this is the standard value provided for in Art. 81 RF IC: 1/4 share - for 1 minor, 1/3 - for two, 1/2 - for three or more.
4. The remainder of the funds is paid to the terminated or resigned employee.

It should be noted that from the compensation in question, it is permissible to withhold funds for the maintenance of other persons entitled to receive alimony:

• to the spouse;
• parents;
• brothers and sisters.

The IC of the Russian Federation writes in detail about acceptable cases of collecting funds from relatives.

We add that deductions from the amount of the specified compensation can be made if there are any other unfulfilled obligations. Meanwhile, the priority is precisely those obligations that are related to:

• payment of alimony;
• compensation for harm to health.

For example, if a resigning employee has a need to pay off a loan debt and pay alimony, then, first of all, the money is allocated for the maintenance of dependents.

And only then, if the amount of payments does not exceed the limit established by law, funds are recovered according to writs of execution issued on the basis of court decisions, which deal with the need to fulfill some less important, from the point of view of the law, duties.

So, we can summarize some results:

1. Vacation compensation is income that must be taken into account for the purposes of calculating and collecting alimony.
2. The employer will be responsible for withholding funds and, in case of failure to fulfill the obligation to collect money, may be subject to various types of liability.
3. Compensation is paid for all vacations that the employee was unable to take off for one reason or another. There is no statute of limitations in this area. Consequently, alimony deductions will be made from each part of the compensation.

Collections from compensation for unused vacation: is alimony withheld upon dismissal?

When an employee leaves the organization, from whose income alimony was deducted, an important question arises: how to correctly calculate these payments.

The problem is that in the event of illegal retention of funds, accounting employees and the head of the enterprise may be held accountable.

This article will discuss the features of calculating alimony upon dismissal from compensation for unused vacation.

Do you receive compensation for unused vacation?

The dismissal procedure involves the employee receiving wages and vacation compensation, which is usually determined as follows:

1. it is established what types of leave the employee is entitled to;
2. the availability of unused vacations for all periods is determined;
3. the amount of compensation is calculated.

But before payment, taxes and alimony are deducted from this amount. To understand whether alimony is withheld from compensation upon dismissal, you need to refer to the list of Government Decree No. 841 of the Russian Federation. According to this document, the payment received for non-use of vacation falls under alimony payments, since it is the citizen’s income.

Before dismissal, it is better for an employee to familiarize himself with the regulatory documents governing the procedure for calculating compensation payments and alimony.

Retention procedure and accrual terms

The procedure for calculating and withholding alimony can be established by agreement of the parties or by a court decision. Thus, the accounting department calculates alimony only after receiving a writ of execution, a court order or a notarized agreement of the parents. The above documents must indicate the amount and procedure of payment, and the details of the recipient.

The amount of alimony established by the parties independently cannot be less than the amount that would be determined by the court:

• at least 25% per child;
• at least 33% for two children;
• 50% for three or more children.

In some cases, recovery can be increased to 70%, for example, if there is a debt. If the parent has no income, child support is collected in the same shares, but from the minimum wage. The minimum wage in 2023 is 11,280 rubles.

The accountant is obliged to make alimony transfers monthly within a period of three days specified by law from the date the employee receives wages or other income, for example, compensation for leave upon dismissal. First, taxes are deducted from wages, then the amount of funds for child support.

It is important to know that compensation must be paid for all vacations unused for any reason, since there is no statute of limitations in this matter.

From which compensation payments is alimony not calculated?

The above-mentioned list of Government Decree No. 841 of the Russian Federation contains a large list of income from which alimony funds are deducted. But there are also certain prohibitions.

The following types of cash receipts do not fall under alimony deductions:

• compensation received for a work injury;
• compensation for damage caused to health;
• payment to a serviceman for being in captivity or in a combat area;
• funds received for caring for disabled relatives;
• survivor's pension;
• travel allowance;
• humanitarian and other types of monetary assistance.

So, this article examined the procedure for withholding funds for child support. The regulatory framework of the Russian Federation determines that vacation compensation is taken into account for the purpose of calculating alimony. Both the manager and the employee need to know this.

Calculation of alimony upon dismissal of an employee: are they paid from severance pay?

Dismissal and hiring of employees are standard procedures at every enterprise. However, in the event of termination of employment with an employee from whose salary alimony payments were made, the employer may face many questions from alimony recipients and dismissed citizens.

Conditions for collecting alimony upon dismissal

When an employee who has child support obligations is dismissed, payments from the final income depend on whether the employee quits of his own free will or was laid off from his position.

When reduced, alimony from the accrued allowance is paid if it is intended to provide financial support for a minor child.

The calculation of alimony during the final payment is made on the basis of documents such as: (we recommend reading: list of necessary documents for deducting alimony from wages)

• court decision on the appointment of alimony obligations;
• a voluntary agreement concluded by the child’s parents with a notary.

According to current legislation, the accountant of the enterprise where the alimony payer works must make deductions from the following types of income:

• monthly salary;
• bonuses and other rewards;
• personal salary allowances;
• other types of income provided for by the Labor Code of the Russian Federation.

Payment of alimony from severance pay upon dismissal is not made if alimony obligations are established for the maintenance of the following categories of citizens:

• disabled spouses;
• parents in need of financial support;
• children over 18 years of age with 1 or 2 disability groups.

If the alimony worker resigned by agreement of the parties or at his own request

If the employee decides to resign of his own free will or the termination of the employment contract occurs by agreement of the parties, the employer must pay him wages for the last month worked (according to the number of working days) and compensation for unused days of leave. Alimony is withheld from the total payment amount, the amount of which is indicated in the writ of execution.

INTERESTING: is alimony withheld from financial assistance payments for vacation?

The last paid working day must be the day the employee is dismissed, specified in the relevant order. The company's accountant needs to familiarize the employee with the payslip and notify him of the deductions made in favor of the alimony recipient.

Is alimony charged on compensation for unused vacation?

Compensation for unused vacation is paid in two cases:

• the employee did not go on vacation for a year and contacted the employer with a corresponding application;
• An order was issued to dismiss an employee who did not have time to spend all the vacation days he was entitled to by law.

Cash payment for unused vacation relates to the official income of the employee and is subject to mandatory deduction of alimony according to the writ of execution. A percentage of income will be transferred to the benefit of the alimony recipient in the amount established by a court decision or specified in an agreement concluded between the spouses.

When an employee is transferred to a new place of work within the same enterprise, the amount of vacation pay is transferred to the unit in which the employee will continue to work. In this case, deductions for alimony obligations are not provided for by law.

Alimony payments from severance pay during layoffs

Payment of severance pay is made by the employer on the employee’s last working day before dismissal. This type of compensation provides for reimbursement of costs for temporary material support for an employee when he is laid off. Funds are accrued and paid by the accountant if the employee’s dismissal occurred due to:

• reduction of staff at the enterprise;
• liquidation or reorganization of the company;
• the assumption of official duties by a person who previously worked in this position;
• refusal to transfer to another location together with the organization.

In addition to severance pay, an employee who is laid off must be paid wages for the period worked and compensation for accumulated vacation days. A significant difference between severance pay and other payments is that alimony from the accrued amount is not paid in all cases.

Persons receiving alimony should know several aspects related to the calculation of severance pay to employees who have been laid off:

1. Deduction from the accrued amount is made for the maintenance of a minor child (see also: what is the maximum amount of alimony deduction from wages?). Alimony obligations for parents or spouse should not be fulfilled, even if there is a writ of execution.
2. Withholding is made only after tax has been deducted from this type of income of the taxpayer (for more details, see the article: alimony from tax deduction).
3. The recipient of the alimony must pay an additional commission for the transfer, if it is provided by the bank in which he has an account.

How should an employer act when dismissing a child support worker?

After the final payment has been made to the employee dismissed from the company, the employer must issue a letter regarding the repayment of arrears on alimony obligations and send it to the bailiff service. The letter must reflect the following information:

• the period during which alimony was withheld from the employee;
• if there is a debt, you must indicate the exact amount and the reason for its occurrence;
• a list of documents that are attached to the letter;
• in case of transfer of an employee to a new place, information about the new position is indicated;
• permanent registration address of the employee.

A certificate for bailiffs has legal force only if there are signatures of the director and accountant of the enterprise, as well as an imprint of the official seal. Together with the covering letter, a writ of execution is sent, which reflects all amounts withheld in favor of the alimony recipient. A sample letter can be requested from the bailiff service.

The employer's representative must notify the alimony recipient of the employee's dismissal. A registered letter with copies of the dismissal order and writ of execution is sent to his residence address within three days from the date of termination of his employment duties.

The HR employee files the following documents in the personal file of the dismissed employee:

• a duplicate of the order to terminate the employment relationship;
• copies of documents on the basis of which alimony payments were made;
• copies of letters sent to the bailiff service and to the recipient of alimony;
• documents confirming receipt of letters.

Alimony upon dismissal

If an enterprise dismisses an employee from whose income alimony was withheld, the administration must take several mandatory steps provided for by the Federal Law “On Enforcement Proceedings” and the Family Code of the Russian Federation.

In addition, it is extremely important for the company’s accounting department to correctly determine the amounts from which to deduct in the final settlement with its employee. And here the basis on which the accruals and their recipient are assigned plays an important role.

If alimony upon dismissal from work is paid to a minor child by court decision or on the basis of a notarial agreement, then when determining the withholding base, it is necessary to be guided by the provisions of Government Decree No. 841 of the Russian Federation, which approves the list of income from which such payments can be made.

If they are sent in favor of family members who have reached 18 years of age or relatives, then this should be done according to the rules of Article 101 of the Federal Law “On Enforcement Proceedings”. According to it, the penalty cannot be applied to compensation accrued upon dismissal.

Within three days from the moment the employee was dismissed, the organization is obliged to:

1. Report this fact to the bailiff service at the place of residence of the alimony recipient and the place of registration of the company, if deductions were made on the basis of a court decision or court order.
2. Send the properly completed writ of execution to the bailiffs.
3. Inform the bailiff service about the employee’s new place of work and residence, if such information is available at the enterprise.

When carrying out these procedures, within the framework of Article 111 of the Family Code of the Russian Federation, the accounting department must enter the following data in the executive document:

• about the amounts withheld from the parent’s income;
• about the period of time for which alimony was calculated;
• on the amounts of outstanding indexation and debt.

At the same time, it is necessary to take into account that failure to comply with these legal requirements on the part of the enterprise or its individual employees may entail administrative liability for specific employees in the form of a fine , the amount of which can reach 10 thousand rubles.

As part of administrative proceedings, the bailiff determines the circle of guilty persons, and draws up an administrative protocol for each of them.

the head of the enterprise is responsible for organizing its delivery to the executors and the accuracy of the information entered in it, since all sent documents are sealed with his signature and the seal of the organization.

By agreement of the parties

When an employment contract is terminated by agreement of the parties, the employee is paid a salary on the last day of payment for the time actually worked, as well as compensation for vacation that was not used during the working period. Additional payments under labor legislation are not provided for on this basis, since the parties voluntarily agreed to terminate the employment relationship.

Consequently, alimony upon dismissal by agreement of the parties is withheld from all of the above payments. Regardless of who and on what basis they were accrued during the work of the alimony worker.

Withholding of funds must be carried out from amounts from which personal income tax has already been calculated, since these payments are not subject to personal income tax benefits .

With severance pay

Severance pay, according to Article 178 of the Labor Code of the Russian Federation, is compensation payments aimed at providing a citizen with a means of subsistence during the period of employment in a new job, after leaving the previous one as a result of the liquidation of the enterprise or staff reduction.

The withholding of alimony from severance pay is directly related to who is receiving it. In accordance with Article 101 of the Law on Enforcement Proceedings, cannot be taken against him if alimony is paid to adult family members.

But with minor children the situation is completely different.

The fact is that, in accordance with Article 82 of the Family Code of the Russian Federation, the list of income from which accruals are made in favor of minors must be approved by the government.

Therefore, if collection is carried out in favor of a minor child, from severance pay, the funds are withheld in accordance with the general procedure.

Alimony from vacation compensation upon dismissal

• Money for unused vacation can be paid upon dismissal or transfer from the enterprise, or can be used to offset the vacation provided at the new place of work.
• They are paid in proportion to the number of vacation days that were not used for all previous working periods.
• This payment is not on the list limiting foreclosure, which is contained in the Federal Law regulating enforcement proceedings, and in government list No. 841 it is included among other types of income.

In connection with these circumstances, regardless of who the alimony was withheld from the employee’s salary, the company’s accounting department is obliged to calculate it in the amount of compensation for vacation. But at the same time, do this from the amount remaining after tax deductions.