Are maintenance taxed on income tax?

As alimony is written, order, translation to the applicant, basic nuances.

The legislation of the Russian Federation stipulates that every parent is obliged to provide for his or her child until he or she reaches the age of 18.

If the child lives with only one member of the family, the other must provide material support for the maintenance of the child; in practice, the children are more likely to stay with the mother, so maintenance is charged to the father.

Beneficiaries are interested in when alimony is retained, before or after the tax.

NPFL: Definition

Article 82 of the Family Code of the Russian Federation states that any deduction for children shall be made only after the amount of the NPFL has been reduced, the accountant shall first deduct the tax from the salary and then calculate the amount of maintenance for the child from the remaining amount.

Income tax is the tax on the earnings of physical patients, which is fixed at 13%. NPFL is deducted from the employee's official earnings. The tax is paid from all the income received by a citizen in the calendar year – wages, advances, bonuses, funds for the sale of property, gifts, benefits, hospital benefits.

When alimony is retained: after subtracting NPFL or before

Therefore, before calculating the amount of payments, the accountant calculates the tax by which the base will be reduced, which will be the basis for determining maintenance.

If the organization returns the excess NPFL

In this situation, the retention monies are recalculated and the refunds are also deducted from the amount of the refunded money, and the amount recorded in the performance sheet is deducted from the portion of the earnings remaining after the deduction of the duty.

Executive sheets

The income shall be withheld from the date of receipt of the Ordinance; a list shall be submitted to the accounting office before payroll is paid and issued; if an executive document has been received after payment of the money for the period in which the charge is due, this shall be done in the next reporting period.

The procedure for the execution of retention monies is set out in FL 229: Article 111 provides information that the income of the maintenance worker is first taxed and then withheld from all debts, starting with priority.

How to charge minus NPFL

For staff members with one, two or more minor children (in separate cases before the age of 24), the following is indicated.

The main condition for deduction is that the children will be provided by the maintenance provider with a fixed amount; the retention monies must be paid in full on a monthly basis; tax compensation increases the employee ' s allowance and the child ' s allowance.

First-ranking debt repayments

If the staff member receives multiple performance papers at the same time, the accountant must determine the manner in which the debts are paid.

The legislation indicates that it first withdraws the amount for the settlement of priority debts, and the maintenance is part of this group, including moral damages, compensation for the death of the breadwinner.

Next comes the collection of funds related to the second priority, which is public debt.

Why NPFL taxes are not paid

NPFL is an income tax payable by individuals; however, there are a number of exceptions to the general rule.

Child maintenance tax

Maintenance payments are not subject to income tax (art. 217, para.

In addition, the maintenance guy has already paid taxes on his salary, and NDFL has been deducted from him.

Retention and transfer of maintenance

Maintenance payments are a stumbling block in many divorced families because, in the absence of a retired family member, the maintenance of a dependent person becomes an impossible burden, and even a small but regular monthly payment helps the situation not to become critical.

Sequestration

The accountant of the firm where the maintenance worker is employed keeps the sum, the basis of which is an executive list.

Procedure algorithm:

1. The staff member shall calculate the staff member ' s full monthly earnings, including bonuses.
2. Income tax is withheld.
3. Payments are deducted from the list.
4. The transfer takes place within three days of the payment of income to the maintenance worker.

In both voluntary agreements and in cases of coercion, there are three options for determining the amount of security per child:

1. Article 81 of the Russian Federation states that it is possible to choose the calculation of the payment in the form of a percentage; 25 per cent for one child. 33.33 per cent is paid for two minor children; half of the total income is to be paid to the person who remains with three or more children.
2. Article 83 of the UK defines the second method, which states that the security is set as a specific amount; the lowest size is related to the value of the SMIC.
3. The third form of collection of payments is a combined form in which an accrual from one part of the earnings is made in the form of a share, from the other part in the amount set.

How are the retentions due to the retriever

When the calculation has been done, it is worth clarifying how to transfer the funds. The following options are possible:

• Translation through mail;
• Extradition directly into the hands of the applicant;
• To map the security of any bank;
• Transfer of money through bailiffs.

Deduction code in 2-NDFL certificate

All income earned by a physical person is reflected in the certificate. The row contains remuneration. The accountant also indicates the deduction code for the retention of maintenance and the transfer of the NPFL to the State Treasury. The following points are taken into account when completing the document:

• Maintenances are part of the official earnings earned by the staff member and are included in the general code 2000;
• A tax of 13 per cent is deducted from the total income.

In addition, alimony is not a source of income tax.

NPFL benefit if the employee pays alimony

Maintenance non-payment has long become a global social problem, since the main breadwinner in the family is usually the father, with his departure the rest of the family loses a former level of material well-being and has every chance of falling down the social ladder, precisely to prevent mass impoverishment of the population, increase social tension, and on the basis of foreign experience, the concept of tax benefits has emerged in Russian legislation.

How taxes are calculated

According to the Tax Code, taxpayers with children are subject to tax deductions:

• If there are 1 and 2 children, compensation of 1,400 roubles has been provided for each of them;
• The third child and the subsequent payment would amount to 3,000 rubles;
• The deduction for a disabled child is 3,000 roubles;
• A child under 24 years of age is subject to a deduction of 3,000.

Controversy

It is worth mentioning some points:

1. Maintenance is not calculated from the travel, lift, when the employee is transferred, sent to another area, the wedding grant, the birth of the child, in the event of the death of a loved one.
2. If the maintenance worker does not work, this does not cause a deviation from payment, as is clearly reflected in article 80 of the UK. Security is set as a fixed amount. On the basis of the claim document, recovery can be obtained from the non-payer of the money.
3. The total amount is calculated for the last three years, which preceded the date of the judgement, and when the divorce agreement is concluded between the divorced parents, the calculation shall take place in accordance with the terms prescribed therein.
4. There are situations in which you can ask the payer for more money: a serious illness that requires expensive treatment, the purchase of medicines, surgery, and the injury of the baby.
5. If the child ' s father is a foreigner, it is possible to seek payment through bailiffs.

If the parents are not divorced and have a full upbringing and upbringing of the child, the procedure for calculating and retaining maintenance payments does not arise; the material details the calculation and transfer of the child ' s payments.

Do maintenance be subject to income tax: payments are made after the NPFL deduction or before

Tax issues are always of interest to everyone, and the parties to maintenance relations are also interested in whether alimony is subject to income tax.

It is clear that the recipient wants to know, for example, that it will receive 25 per cent of the payer ' s net income, or 25 per cent less the income tax, and that the payer also wants to know whether there is an additional tax to be collected in lieu of the recipient.

And it's important for the maintenance employer to know what amounts are withheld from the employee to act under the law.

What is the amount of tax on income?

The income tax on individuals (NDFL, income tax) is a form of direct deduction from a person's income in Russia, with a rate of 13%.

Various deductions, including children ' s deductions, may be used in the calculation of the tax.

Thus, for example, if an employee receives a salary of 20,000 roubles, 13 per cent is not deducted from this amount, but reduced by the amount of deduction, and then multiplied by 0.13.

If a maintenance worker is employed under an employment contract, the amount of the tax is calculated and retained by the accountant; if there are other sources of income, it is necessary to file a declaration with the FNS authorities on its own; for failure to file a declaration of income, there is a fine; in addition, the tax authorities have full right to collect the shortfall on tax payments.

What does the tax code say about alimony?

In order to know whether an income tax is levied on maintenance, reference is made to the Russian Tax Code, which contains article 217, which contains an enormous list of income that the NPFL does not retain.

Paragraph 5 states that maintenance is not subject to income tax, which applies to all types of maintenance payments:

• Minors;
• For the wife;
• Parents and other relatives.

Thus, in response to the question as to whether the alimony paid is taxed, it is clear that no, it is not.Income taxes, which were not withheld in 2016, are not retained in the year 2017, and are likely to remain unchanged in this respect and in the future.

I mean:

1. The recipient of the funds may be entitled to maintenance equal to the payer ' s income without any further retention.
2. The payer is required to pay the NPFL and the alimony, and no one will take anything from it either, and the employer will pay all the payments and payments for the employee.

What are the obligations of the employer? In what order should he act?

The alimony is held after the NPFL has been retained or until?

In order to answer this question, it is necessary to examine the provisions of article 99 of the Federal Act on Enforcement, which states that the employer's actions must be as follows:

1. First, taxes are withheld on the payer's income – the maintenance payer's salary.
2. The next is alimony.

So you can't keep the money from the dirty salary because, in fact, the employee doesn't get the amount that was originally shown on the payroll, the real income: the amount of the salary minus the NPFL.

Children ' s tax deductions and not just

By retaining the tax on the income of an employee who pays alimony, the employer must also take into account the fact that the employee ' s father is entitled to the tax deduction applicable to the calculation of the tax base.

These are the standard deductions provided for in the legislation that allow for the payment of less taxes on wages. Are they granted to the maintenance worker? Yes, if the documents are submitted to prove the existence of the child, and if the money is withheld for the son or daughter, they cannot be withheld.

• For the first and second child, 1,400 roubles;
• In the third, 3,000;
• If the minor is disabled - 12000 or 6,000 rubles, depending on whether he or she has a blood relationship with the people who raise him or her.

The above amounts are taken into account in calculating the amount of income that is taxed. This is a tax exemption. For example, if a person who is liable to pay alimony has a salary of 25,000 rubles and has three children, the NPFL will be charged a sum not of 25,000, but of 25,000 to 5800 (three deductions: 1400 + 1400 + 3,000) = 19200.

Tax deductions and alimony are tied in a simple way. If the amount of the tax is lower, you can expect higher maintenance payments, and the employer must know and calculate the amount of maintenance paid by the employee after deduction.

As we continue with the tax deductions, we will also highlight the question of whether alimony can be charged if the NPFL has been returned.

The views of the legal profession on this issue are mixed.

It is likely that this problem can be described as a practical one, and it is worth considering only on a case-by-case basis.

Much depends on the level of training and credibility of the legal expert representing the client ' s interests in court.

If he can prove, for example, that he does not need to pay alimony for a child with the refunded tax inspection, then so be it, if, of course, the decision is in the higher courts.

Why aren't maintenance taxes withheld?

The legislator, after looking at the theory of law, considered that alimony was not income; certainly, it was a charge, it was a retention of an employee, it was a payment to a payer, it was a expense to a minor, so why weren't they an income in the theoretical sense?

The thing is, it's the responsibility of the parent to provide the money for the child, a minor as if he doesn't get the income on the side, and you can do an analogy with the situation where the couple spend the income together.

In addition, maintenance is included, perhaps in social schemes; the Russian Federation views itself as a social state; the support and protection of minors is one of the priority goals, so the State does not want to take money from children in this case.

Again on tax retention and maintenance

The first thing an employer has to do is to determine the total amount of income charged to NPFL and on which alimony is paid.It must be borne in mind that income in the maintenance sense should be understood as:

• Wages;
• The bonuses provided by the pay system;
• Average earnings paid in certain cases;
• Additional payments.

Thus, if the question arises as to the amount of the child ' s salary or other maintenance, it is necessary to refer to all of the above.

The amount of taxes is then calculated on the basis of all tax deductions, after which it is possible to move to the calculation of maintenance, which was said to be derived from real income.

This requires taking the total amount of income from which maintenance payments can be withheld and deducting the amount of tax withheld from them.

If NPFL has been reimbursed, he must also pay the money to his ex-wife in the child ' s best interests.

The employer then transfers the funds to the legal recipient in the manner specified.

There is also the question of the declaration of 6-NDFL.

How does it include alimony? The accountants say that in 2017, the employer must first record the income without the retention of maintenance, because the taxes, as we've figured out, can't be withheld from the maintenance money. They're not accounted for in the tax sense. First, the tax will be calculated and then they'll be taken from the rest of the child's payment.

In some cases, however, the amount of income earned by the employee may be indicated.

Thus, all matters relating to taxation and recovery of maintenance of dependants have been dealt with; the rules in the legislation on this subject are very simple and understandable; the only difficulty is that they are contained in various legal and regulatory acts, ranging from the NC of the Russian Federation to the FZ "On execution proceedings".

Income tax on alimony

The tax case is rather complicated and legally complicated, so it is difficult for ordinary citizens to understand what is and where they are going to go. Many people are interested in the question of what taxes exist in relation to alimony payments, how maintenance is reflected in NPFL 6, and whether child support is taxed. It will be difficult for them to understand this article. Keeping the alimony payments from the individual is the responsibility of his employer. All financial transactions related to any employee are carried out at the enterprise in the accounting department, including the payment of maintenance. The amount and payment will be known to the accountant of the organization from the executive list sent by the Service of the Court Guards.

• Ndfl with maintenance: calculation, retention, transfer
• Is maintenance taxable?
• Support in the form of NPFL 6
• Do maintenance be subject to income tax: payments are made after the NPFL deduction or before
• Are maintenance taxed on income tax?

Ndfl with maintenance: calculation, retention, transfer

This provision is set out in Chapter 23 of the Tax Code of the Russian Federation and reflects not only the grounds for the payment of retention payments, but also the concepts of taxpayers, the characteristics of the tax base, the characteristics of the payment and whether alimony is subject to income tax. The types of income that are exempt from the tax burden are set out in article. In addition, maintenance cannot be fully considered as the income of a guardian parent; in fact, the funds are allocated to a minor child as material support, which parents provide in equal shares: one parent provides material support, upbringing, care for a child on a permanent basis, and the other helps only in material terms, with little care, for example, during a day off or a vacation.

As a general rule, maintenance obligations are established by a voluntary maintenance agreement or by a court decision when a claim is filed.

Maintenance is maintained from all types of income, but more than half of the Russians are convinced that the sole source of maintenance is the salary of the person subject to maintenance.

The income to be retained in favour of the child includes:

In the payment of maintenance obligations from wages, a standard retention algorithm has been established.

It also applies if the payer ' s wages are the sole source of income and if there are other means of official earning; however, in the latter case, the employer is not liable for the retention of funds in favour of minors or other dependants.

However, this amount of retention may be established only if the payer is subject to enforcement proceedings for non-payment of maintenance, as well as legal advice on land matters.

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Thank you for being careful. The error has already been sent to our editors. Of course, like any other income, alimony can be considered to be the income of a person. Many citizens have a question about the obligation to pay a tax on the sums of money received as alimony.

Is maintenance taxable?

A worker is, on the basis of a court decision, liable to a monthly deduction of maintenance for a child; however, regardless of the payment option, the amount of maintenance is not charged to the NPFL and the military fee on the basis of paragraph XX of the NKU.

Maintenances paid to a tax payer pursuant to a court decision or a voluntary decision of the parties in the amounts determined under the Family Code of Ukraine, except for the payment of alimony by a non-resident, irrespective of their size, unless otherwise established by international treaties to which the Verkhovna Rada of Ukraine has given its consent to be bound; as can be seen from the National Council, there is an exception to alimony from a non-resident, which is included in the taxable income of the recipient, unless otherwise established by the international treaties to which the consent to be bound has been granted by the Republic of Ukraine.

Support in the form of NPFL 6

Supports have several forms of payment; this may be a specific amount of a fixed amount, or a proportion of the total income of the person liable to pay it; if the second option is considered, it is worth looking at how alimony is retained, whether before or after the NPFL, and why the alimony is not paid by NPFL, it will help to determine the substance of the funds.

This rule is enshrined in Chapter 23 of the Tax Code of the Russian Federation, reflects not only the grounds for the deduction, but also the concepts of taxpayers, the characteristics of the establishment of the tax base, the characteristics of payments and whether alimony is subject to income tax.

Under the Russian Tax Code, maintenance payments are exempt from taxation. If you have difficulty paying or receiving maintenance, you can seek the assistance of a lawyer.

For example, a father receives 40 rubles every month, so alimony is calculated as follows: According to the Tax Code, an employee who pays alimony can receive a standard tax deduction; the basic rule for this deduction is that the amount of the annual salary must not exceed the rubles.

In order to receive a tax deduction on children, the average monthly wage must be about 29 roubles.

Do maintenance be subject to income tax: payments are made after the NPFL deduction or before

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NPFL is a tax on the income of individuals.

Paragraph 5 of article 5 of the Russian Tax Code explicitly refers to alimony of any kind — children, wife and parents — as an income that is not subject to tax.

Tax issues are always of interest to everyone, and the parties to maintenance relations are also interested in whether alimony is subject to income tax.

How do maintenances be deducted from wages: before or after the NPFL deduction? Income tax is taxed at 13% of the total.

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Maintenance is taxed in 2023, NPFL, on the income of natural persons, or not, on the child, on income

In fact, alimony can be regarded as income, and it is known that income is subject to a tax of 13 per cent for individuals.

However, the specifics of the institution raised the question of whether maintenance obligations were indeed taxable and, if so, whether the standard rate was applied or whether there were any restrictions.

Legislative framework

The Institute of Maintenance Obligations is regulated in some detail by the legislator, primarily by the Family Code, which lays down the basic principles and defines the persons who can count on alimony, payers, limits of obligations, deadlines and much more.

Many of the issues not covered in the Family Code have been dealt with in greater detail in the Decision of the Plenary of the Russian Federation on the application by the courts of the Family Code of the Russian Federation in cases involving the establishment of paternity and the recovery of maintenance.

If necessary, the maintenance agreement should be based on the basis of the Russian legislation on notaries, which contains rules for notaries and is subject to notarization.

The Civil Procedure Code of the Russian Federation will be an important act if it is to be brought before a court; it defines the nature of the proceedings, as well as the rights and obligations of each party, including the court, the plaintiff, the defendant and third parties; and the enforcement is governed by the Enforcement Proceedings Act.

Tax matters are regulated by the Tax Code, and in order to understand whether alimony is taxed or not, it is this legislation that must first be addressed.

Article 217 of the Code contains a list of the income subject to taxation, as well as the income to be exempted from taxes; the Code expressly states that there is no need to pay a maintenance tax, regardless of their type and destination, recipient or other factors.

What revenues have been released

The Tax Code, in article 217, contains a list of income that is exempt from taxation for one reason or another.

They include:

• Benefits paid by the State, however, there are exceptions, which are the amounts that a citizen receives due to temporary incapacity for work, as well as for the care of children with temporary illness, and no tax is levied on payments made in respect of loss of employment.
• Pensions of various types (work, disability, old age, etc.).
• Compensations established in connection with municipal legislation.

The following income earned by foreign nationals is also exempt from taxes:

• Compensation for the work of consular and diplomatic personnel, as well as for the work of members of their families.
• Income of service personnel as well as income of technicians.
• Pay for employees of international firms.

However, not all foreign nationals were exempt from taxes, but an agreement with such a country should be signed and ratified, and only then would the benefits come into effect.

Income tax is also exempt from socio-directive income, as well as income from activities in industries of importance to the economy.

They include:

• Different types of social benefits, such as pensions, scholarships and so on.
• Payment to donors.
• Prizes for winning competitions and competitions in the field of sport and culture.
• Funds earmarked for charity.
• Payment to war veterans.
• Income from agricultural activities.
• Investment.
• Cash received from banks.

Revenues exempted from taxes are constantly changing, so constant monitoring of tax legislation is needed to track constantly changing information about tax exemption for certain types of income.

Is maintenance taxable?

Maintenance is also a non-tax payment, which is related to the purpose of providing for the needs of a person who is unable to provide them on his or her own account due to certain factors (e.g. incapacity to work or age).

However, some citizens believe that if alimony is recovered from income, which in turn is taxed, it should be withheld accordingly from maintenance itself.

Taxation in this case consists of several phases:

• The income tax of 13 per cent is deducted from the payer ' s salary.
• The remaining amount is considered to be the basis for the payment of maintenance in accordance with an agreement or judicial act.
• Other costs, such as the payment of bank or postage services, are not included in the amount of maintenance.

The same procedure may be followed when the payer receives other income, such as the sale of the vehicle or the income from the rental of real property.

Some legal scholars believe that alimony as such cannot be considered income; it is inherently closer to social benefits, the purpose of which is to provide for the basic needs of the child (or other recipient); such payments provide for the recipient and the difference with social benefits lies only with the payer.

What's the charge?

The tax on the income of individuals is calculated from a wide range of citizens ' incomes, as follows:

• Wages.
• Income from the sale of real property (in this case there are exceptions: tax is not paid when tax deductibles are used, and if property is owned by a person for more than three years).
• Income from the use of property (e.g. rental of a vehicle or real estate).
• Income from contracts for the provision of services or the performance of various works.
• Winning a lottery or some other prize prank.
• Entrepreneurship gains.
• Income from fruit and by-products derived from property.
• Revenue from the sale of vehicles.
• Other income not specified in the legislation as exempt from taxation.

In determining income, the tax base should be correctly defined, meaning that the concept of profit, which is important for determining the tax base, needs to be properly understood.

For example, when a property is sold, account is taken of the value paid by the owner at the time of its acquisition; the tax is paid in excess of the cost of the property, i.e. the amount of profit; if the property has been received free of charge, the tax is calculated on the basis of the full cost of the facility.

Maintenance, in turn, cannot be considered the income from which the tax is to be paid; some do not believe that alimony is income in general terms, but that it is closer in nature to social benefits that ensure the existence of a recipient who is unable to take care of himself for various reasons.

How is the amount calculated for NPFL

The main rule relating to the calculation of maintenance taxes is that alimony can only be calculated when the amount of the tax has already been deducted from the income; this provision contains the FL "On Executive Proceedings".

Before the maintenance is calculated, it is worth learning, first, the amount of the payer's income and, secondly, its tax rate and monthly taxes, the basis from which the maintenance payments are calculated.

The calculation of maintenance payments should not only take into account the tax on which the income is charged, but also the number of payments, if the debtor has several implementing documents.

Other Deductions

In calculating the base from which the alimony will be retained, it is worth remembering that the employee is not deprived of the right to a tax deduction, and that such deductions may also be paid by the alimony payers, provided that all necessary documents are made available.

The tax deductions are as follows:

• If there is one or two children, the deduction is 1,400 roubles.
• If there are three children, the deduction will be equal to 3,000 rubles.
• If the child is disabled, the deduction will be 6,000 rubles or twice as much, depending on whether he is in care with blood relatives or not.

Tax deduction is not provided in cash; it is only taken into account in the establishment of the base from which alimony is recovered.

The Tax Code helps to understand whether maintenance taxes are calculated and gives one answer: they are not taxable; Russia ' s legislation makes this clear by stating it in the Tax Code.

This is due to the special nature of the Institute of Maintenance Obligations, but the income from which alimony is recovered may be subject to a tax rate.

It is only after NPFL has been deducted that the amount from which maintenance payments are recovered becomes available.

Attention!

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Income tax on maintenance - income tax on maintenance

Of course, like any other income, alimony can be considered as a person ' s income and, as is known under Russian law, income is taxed (NDFL), which currently amounts to 13 per cent, and many citizens have a question about the obligation to pay a tax on the sums of money received as alimony.

However, the 217th article of the Tax Code exhaustively lists the types of income that are exempt from taxation, and paragraph 5 of this article specifies the alimony received by the taxpayers, so whether the purpose is to support children, parents or spouses, alimony is never taxed.

Some mistakenly believe that in situations where alimony is withheld from the official salary of a parent who has left the family, income tax is still deducted from them, but the mechanism for the payment of maintenance in such a case consists of the following steps:

• The wages (including all allowances and bonuses) are 13% of the income to be paid by NPFL;
• The remaining amount is the basis for the calculation of maintenance payments (taking into account the relevant executive document), and the maintenances so calculated are not taxed.
• It should be noted that, in the course of the content transfer, all associated costs of mail or bank charges must be paid by the payer.

Further details on how maintenance is calculated from wages.

The same calculation is used when the father earns other types of income, for example from the sale of real estate or entrepreneurship, first subtracting the tax from the original amount and then output the number that will indicate the amount of maintenance.

In general, there is a view that alimony is not at all a person ' s income in the full sense.

Rather, the funds paid as maintenance are an instrument for the redistribution of finances between minors and parents, thereby ensuring that a certain standard of living is fully maintained for the child.

An analogy that can be cited as an example is the situation where a spouse with an official income keeps his or her non-working spouse, providing her with certain amounts to meet her personal needs.

The sums received from the husband cannot be called her income, much less the payment of taxes on such funds, since at the time of the initial receipt of the State, the necessary payments by the employer of the spouse or by him himself had already been made.

A similar situation exists in the case of maintenance payments.

Such rules had been established by the legislator in order to avoid double taxation of the same income, which seemed fair.

If you have any further questions about maintenance, ICPI's "Plan of the Law" lawyers will be willing to advise you on any questions relating to the performance of maintenance obligations, and call immediately +7 (495) 722-99-33.

Whether alimony is taxed on income and whether it is income

If there is a disabled child in the family, the deduction is 6,000 or 12,000 rubles; in the first case, the child is raised by his or her mother, father or both parents; in the second case, the guardian is raised by the guardian; the tax deduction cannot be obtained in the form of cash, but is taken into account in the preparation of the base from which maintenance is charged.

The Tax Code clearly states that maintenance payments are not subject to taxes; as mentioned earlier, this depends on the nature of the payments, their direction and their destination.

However, the income from which the recovery takes place is freely taxed.

Once a tax deduction is made from wages or other income, the amount may be used to pay maintenance.

When an executive document is received at the time the salary has already been issued, no funds are charged for the period from which the money was not charged to maintenance, and the charge is made in the next reporting period.

Federal Act No. 229 provides information on the procedure for the execution of retention monies: article 111 states that the income of an employee who pays maintenance shall be taxed as a matter of priority and the arrears shall be withheld, the latter being collected in strict order of priority, and if there are more than one employee ' s performance papers, the accountant shall have to understand the manner in which the debts are paid.

According to the law, first the amount required to settle the priority debts is deducted from the salary, and the maintenance is in this group.

Priority debts also include claims for moral damages as well as compensation for the death of the breadwinner.

Once the first priority is collected, they move to the second, the second, public debt, and no more than 70% of the revenue should be collected as priority debts.

In 2016, a second form of reporting on the calculation and retention of NPFL employees by tax agents was introduced.

In each quarter, the employer completes and transmits to the tax special report on form 6-NDFL approved by order No. MMW-7-11/450@of 14.10.2015 of the FNS of Russia.

None of these maintenance items indicate, which means that they are not required separately in the 6-NDFL.

The social problem of the lack of maintenance payments in our country has been a long-standing one, with the fact that the father is often the main breadwinner in the family, the family is left without means of subsistence in the event of a divorce; in order to prevent mass destruction of citizens and increase the responsibility of parents for children, Russian legislation has introduced tax incentives after taking advantage of foreign experience.

According to the Tax Code, taxpayers with children are subject to tax deductions:

• In the case of one or two children, compensation of 1,400 rubles per child was provided;
• The third child and the subsequent payment would amount to 3,000 rubles;
• The deduction for a disabled child is 6,000 roubles;
• A student child under 24 years of age is subject to a deduction of 3,000 roubles.

The income from which child support is recovered is described in Government Decision No. 841 of 18 July 1996. On the basis of paragraph 2 (m), maintenance is also deducted from the amount received for damage to health.

All about the retention of maintenance after NPFL has been retained, and we'll answer the most popular questions on the subject.

The current tax legislation of the Russian Federation stipulates that persons identified by the NC of the Russian Federation are obliged to pay taxes on their income.

The retention rate is 13%. According to officials, Russia's income tax is one of the lowest, but that's not the point. Very often the question arises as to whether income tax is taken from maintenance.

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Taxed on income tax?

This article already uses two versions of the name of the same payment:

• NPFL – Income tax on individuals;
• Income tax.

You should realize that these aren't two different payments to the state budget, they're synonymous.The name NPFL is used in official documents.Income tax is a term that is more widespread among the people, so it is not necessary to speak separately about whether NPFL is deducted from maintenance and income tax.

Practice shows that the accountants of organizations, the payers themselves and the recipients of maintenance do not pay 13 per cent of maintenance payments in favour of the State, and that no violation of existing legislation is apparent.

Article 217 of the NK of the Russian Federation explicitly states that alimony is not subject to taxes.These are not only child benefits, but also the following transfers:

• In favour of the wife or ex-wife;
• Parents;
• Other relatives who, under family law, have the right to receive their own maintenance.

Attention!The tax is not withheld from other funds that the alimonyer is required to pay to his or her needy relatives; first of all, it is a maintenance penalty.

Thus, all the funds transferred by the payer are transferred to the recipient in full, and no "slices" are removed from it.

How can they be calculated after or before deduction?

In practice, the correct legal order is usually applied:

1. A person ' s wages and other income are first deducted from the NPFL, the amount of which is deducted from the total amount due to the payer.
2. With the remaining money, the net salary is calculated and withheld.
3. All costs associated with transferring funds to the recipient, such as the bank commission, are also deducted from the recipient ' s funds.

It can be said that there are some misconceptions about the retention of NPFL and the calculation of maintenance:

1. Some people think that NPFL, like alimony, is calculated and collected only from, say, the principal amount of the salary. Simply put, there is a salary or rate, and all bonuses and other payments are not taxed, maintenance is not withheld. Is that correct? No. More detailed on how and from what income child payments can be withheld, we have told here. Rare payments on behalf of an employer cannot be considered to be income from which retention is prohibited. These are some targeted benefits and social benefits. For example, material assistance related to the loss of a loved one, the birth of a child, the marriage of an employee.
2. The State considers alimony to be very important. Their existence, approval and recognition at the highest level ensure a serious challenge: the protection of the socially weak – children, the elderly, women who raise minors and adult sons or daughters with disabilities. The more important task, as can be understood from the rules contained in the various regulations, is the timely and complete collection of taxes that supplement the budget. Thus, it was pointed out that first from the alimony payer, the money is kept in favour of the State and, therefore, it is in favour of the relative in need.

Tax benefits

Every worker may, under certain conditions, benefit from the deductions provided for in the tax law.The most famous are:

• Property deduction;
• Deduction on the baby.

The first case is where, for example, high-value real estate is purchased; tax recalculations are generally carried out in an enterprise ' s accounting; taxes are reduced or eliminated; income increases, and maintenance increases accordingly.

With regard to the deduction for the child, the experts agree on the following:Such a benefit under the NPFL cannot be granted to a parent who lives separately from a minor; the purpose of the deduction is to ease the lives of a mother or a father raising a son, daughter, and several children.

However, the amount of the benefit for 2018 cannot be considered to be substantial; the tax base (the amount of income withheld from 13 per cent) is decreasing:

• 1,400 roubles if the payer of the NPFL has one or two children;
• 3,000 roubles if the parent has three or more children.

13% of 1,400 rubles is only 182 rubles, a sum for which little can be bought.

Why aren't they paying?

Several explanations can be given to the fact that NPFL and any other taxes are not deducted from maintenance.

First of all, it's fair.Maintenance can and should be seen as some kind of social benefit,Let this money not be paid on behalf of the State.

But it's even more fair. Let's say Dad was involved in the child-making process, now he has to financially help a minor. Anyway, keeping any taxes off maintenance would be unfair. It's obvious.

If you move away from the moral categories, let's say, the "technical" side of the issue, it's also from this point of view that keeping NPFL from maintenance is wrong.

Maintenances are not, by their very nature, incomeWhat happens is that the payer receives a salary (income), the tax is deducted from the money, and some of it is paid to the recipient of the maintenance.

There is no income, but a redistribution of the original between the relatives, even if the alimony is paid to the ex-wife, some related relationships can still be seen.

More clearly, should the percentage of the tax be kept if the father living in the family has received a salary and has allocated several thousand rubles to his son to buy the phone? No one has any doubt that there is no need to pay the NPFL in this situation; otherwise, double taxation will occur.

In order to remove all questions definitively, the legislator expressly stated in this article in the NC of the Russian Federation that the NPFL is not being withheld from maintenance.There is no maintenance code in the 2-NDFL certificate.

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