A lot of people wonder, isn't maintenance paid on termination pay? In the vast majority of cases, the answer will be yes, but it's not all that clear.
The fact is that, together with the employee ' s allowance, various types of compensation are paid, and there are different grounds for dismissing the employee.
It is therefore necessary to understand clearly which funds provided by the employer are considered as income to be recovered for maintenance.
Grounds
On the basis of the results of the examination of the submissions of State agents, one of the following decisions shall be taken in accordance with the procedure of the Code of Criminal Procedure, no later than three days:
- The institution of criminal proceedings;
- Refusal to initiate criminal proceedings;
- on the direction of the representation by affiliation.
If it is necessary to carry out an inspection following a submission by a public official, it shall be carried out by the law enforcement authority within a period of not more than 10 days.
In the event of unjustified refusal to institute criminal proceedings against a debtor who avoids the payment of alimony, the public official is obliged to take all measures to appeal against it in accordance with the procedure established by law.
The question of the types of income from which alimony should be retained is quite common: can alimony be withheld from hospital staff funded from the Social Security Fund, material assistance, compensation for unused vacation days and other benefits.
The reason for the suspension of execution proceedings for the recovery of maintenance is the death of the recipient.
In the event of the death of the parent with whom the minor remains, the public perpetrator is obliged to notify the guardianship and guardianship authority for the purpose of establishing the child ' s care and to submit to the court a request for the replacement of the surviving party by the successor, the execution proceedings shall be suspended in accordance with the Act; the court shall consider the submission within 10 days, with the notification of the parties and the persons concerned.
One of the documents on the basis of which the child ' s assistance is awarded and paid is the Executive Service ' s certificate of non-payment of maintenance on the grounds of non-payment.
Thus, if there are signs of evasion of maintenance in the debtor ' s actions (no action) and it is therefore impossible to enforce the decision to recover maintenance, the public prosecutor shall issue to the applicant an appropriate certificate for submission to the labour and social protection authorities for temporary State assistance to the child; in order to resolve the issue of the provision of such certificates in a single form, a joint letter from the Ministry of Justice and the Ministry of Labour, and their form is established; the responsibility for the accuracy of the information provided lies with the public official and the head of the relevant territorial GIS body.
Unused leave
It depends on the working year for which it is paid, for example, if it is made for the days of unused leave of the last working year in which the employee is dismissed (this period is determined by the human resources officer, so it is desirable that an order for dismissal should contain it), the alimony shall not be withheld from that amount.
If, on the other hand, an employee who is dismissed claims compensation for unused leave for the working year preceding dismissal or for several such years, the maintenance shall be withheld in a general manner.
Material assistance
Maintenance may or may not be collected, depending on the type of support.
The columns of accrued and paid income indicate the amount of maintenance in favour of the recipient.
Dismissal of maintenance payer – employer action
The dismissal of an employee who pays maintenance requires the enterprise to carry out certain activities within three days of the cancellation of the employee's employment contract, the enterprise is required to perform the following activities (article 101 of Federal Act No. 229):
- Send a letter to the office of the Executive Service, where the company is registered, and to the place where the maintenance payer is registered.
- Transfer the original case on the basis of which maintenance is calculated upon termination of the staff member to the Executive Services Division.
- Notify the executive department of the employee ' s new place of employment.
If the former manager does not have information on the new place of employment of the maintenance payer, this is clarified by the Department of the Executive Service at the place of the maintenance payer ' s registration.
Since the accountant has made maintenance payments from the employee ' s wages and other income over a period of time, it is obliged to record this information on the executive list (under article 111 of the UK):
- The amount of income recovered from the father ' s income;
- The period during which alimony was deducted from the employee ' s earnings;
- The amount of outstanding debt.
If the accounting staff fail to comply with this obligation, they may be fined up to 10,000 rubles; sometimes the enterprise as a whole may be liable.
Procedure for the payment of maintenance upon termination by agreement of the parties
This dismissal provides that there is general agreement between the employer and the employees to terminate the employment contract within a certain period of time, which has its own characteristics that should be addressed.
- Since the legality of termination of employment by agreement of the parties is in fact subject to the mutual consent of the employee and the employer for such release, particular attention should clearly be paid to formalizing such agreement between the parties.
- The simplest solution to this task is for the employer to issue an order for dismissal by agreement of the parties, the consent and knowledge of which the employee is registered by signing the latter.
- When concluding an agreement on termination of employment by agreement of the parties, it is worth remembering the general rule that the terms of labour contracts, which aggravate the situation of workers relative to the law, are null and void.
Therefore, for example, the inclusion in the agreement of provisions to deprive an employee of compensation due to him or her (for unused leave, etc.) would render him or her null and void.
Dismissal by agreement of the parties is also convenient, for example, in cases of early termination of a fixed-term employment contract or dismissal of persons of preferential categories (women with children, etc.) who are difficult to dismiss at the initiative of the employer.
In addition, the practice of many employers to arrange for dismissal by agreement between the parties in the event of a breach of the employee ' s labour discipline or of a found lack of conformity of the employee ' s position is strategically correct.
On the one hand, recording in the labour register in such circumstances is more advantageous for the employee, on the other hand, such grounds for termination of the employment relationship leave the employee less likely to appeal against his dismissal.
In any case, the basis for termination of the employment contract must depend on the actual circumstances in which it is performed.
Thus, if maintenance is paid for a minor child on the basis of a decision of the judicial authorities or a notary agreement when an employee is dismissed from his or her employment, the amount of retention shall be determined in accordance with the provisions of Government Decision No. 841 approving the list of income from which such payments may be made.
Discharges from termination indemnity
If an employment contract is concluded for an unspecified period, the employee has the right to apply for dismissal of his or her own free will.
So the first option is that the person decided to quit, but does not want to explain the reasons to the employer, in which case the employee is obliged to notify the supervisor of his or her dismissal within two weeks, must file a written application two weeks before the desired day of dismissal.
The first day of the two-week notice period is the day after the application is made and the last day is the date of the employee ' s dismissal, i.e. his last working day at the enterprise, e.g. if the employee submitted the application on 1 November, the warning starts on 2.11 and ends on 15 November, i.e. the employee must be dismissed on 15 November.
The employee has the right to change his or her mind within two weeks and to withdraw his or her application; for example, he or she has the right to apply to the Human Resources Division and request that the application be returned to him or, after the expiry of two weeks, to continue working "as never happened" and not to insist on dismissal.
Maintenance from termination indemnity upon reduction
The reduction in the number of staff is the basis for the termination of the employment contract and the enterprise can determine the organizational structure itself and the number of staff required to carry out the activities; the reduction implies a change in the number of posts through the abolition of certain posts.
At the same time, it is important to comply with the downsizing procedure and to document it correctly; the first step in the dismissal of employees is to decide on the downsizing of the staff and to notify the union organization of the planned dismissal of the employees.
The decision is subject to an order for changes in the staffing table, the constitutional part of which provides the economic justification for the reasons for dismissal, and it is recommended that the order be issued approximately 2.5 months before the planned reduction.
Workers are warned within two months at the latest.
If the employer fails to provide the necessary data, a fine of four minimum wages established at the time of the detection of the offence will be imposed on him; the Personnel Service prepares an order on a standard form, in accordance with the decisions of the management and the trade union.
The employer may change the number of employees and must comply with a certain operating algorithm; first of all, notify workers subject to reduction in writing within two months and submit the relevant documents to trade unions.
A termination indemnity must be granted at the time of the decision to dismiss the employees of the organization.
Maintenance from termination indemnity upon reduction of staff is to be retained when assigned to a minor.
Therefore, in most cases, alimony is charged on termination indemnity when a staff member is dismissed, regardless of the grounds on which it occurs, and under what circumstances. Together with termination indemnity, the employee is often paid various compensations. Whether maintenance will be withheld from them will be decided on a case-by-case basis, in accordance with the law in force.
Maintenance from termination indemnity upon reduction
If an employee is dismissed on certain grounds, he or she shall be paid severance pay; accordingly, if the employee is a maintenance payer, they may be deducted from the severance pay, but in exceptional cases.
Labour legislation provides for certain guarantees to employees, including in the event of their dismissal.
This benefit is one of the types of guarantee payable after termination of employment.
For example, when an employee is dismissed, he or she is paid the amount he or she needs during the period of the search for a new job, but may be paid only in the event of termination of the employment contract with the employee on one of the following grounds:
- The dismissal of a person as a result of the downsizing of the staff;
- On the termination of the employer organization.
The amount of such an allowance in the liquidation of an enterprise is determined by the founders ' assembly; as a rule, the calculation of the benefit may not be less than three average monthly salaries; the allowances from the termination indemnity, if reduced, are determined in the same amount as the deduction from the salary.
Maintenance from termination indemnity
Do maintenance be withheld from termination benefits? The allowance falls into a special category of the payer ' s income, which can only be calculated and retained in exceptional cases when a staff member is dismissed; for example, the family law allows a claim for a benefit only for the maintenance of children.
However, the law clearly defines cases in which maintenance may not be recovered by means of a benefit, as follows:
- Unable to work ex-wife or current spouse;
- Parents;
- A child who has lost his or her capacity to work and has reached the age of majority;
- A former or active spouse who cares for an adult child who has lost his or her capacity to work.
The benefit is thus protected from the claims of the payees, since the dismissal of the employee is the cause of the deterioration of the worker ' s financial condition, and the legislation in question serves to protect his interests.
A lot of people are concerned about whether alimony is withheld from a leave allowance that has not been used, the amount of salary and compensation paid to a staff member, which is recognized by law as the staff member ' s salary.
When an employee is dismissed, he or she shall be reimbursed for the unpaid leave in a general manner; however, this shall be done only when a person is entitled to a benefit; otherwise, only children who have not reached the age of majority may be detained.
Reasons for retention of maintenance
Practice has shown that in most cases the payer has to be forced to pay.
However, the grounds for enforcement from the benefit under consideration, when the payer has been dismissed, may be:
- The relevant court decision;
- Agreement between the spouses on the amount and manner of payment of maintenance.
In the absence of such documents, payment of the employee ' s salary, bonus or allowance will be refused, and in the absence of such documentation, the payer may not be held liable for failure to pay maintenance.
Method of retention of maintenance
On the basis of one of these documents, a court order or an executive document is issued to the recipient; this document is transmitted to bailiffs who take measures to force the maintenance worker to do so.
In addition, the recipient may make the retention of maintenance in possession of an executive document, as follows:
- The recipient shall transmit the executive document to the accounts of the employer organization;
- From the date of receipt of the document, the bookkeeping office will retain and transfer to the recipient ' s account interest on the staff member ' s salary in accordance with the requirements of the executive document.
If maintenance is kept on children, the bookkeeper himself transfers the money from the severance pay, so if maintenance was not withheld from the employee's salary, they will not be withheld from the severance pay either.
It is possible to keep the maintenance separate from the termination indemnity only if the recipient submits an executive document to the employer ' s accounting; it must be provided before the employee ' s benefit is paid; otherwise, maintenance will have to be recovered with the participation of bailiffs.
The main purpose of these actions is to put an end to the retention of maintenance, as follows:
- In notifying the person who sent the relevant executive document of the termination of the employment relationship with the payer and the cessation of further retention of maintenance;
- In the notification of the address of the place concerned, the new position of the employee when the employee is transferred to another place;
- To fill in and send to the territorial branch of the judicial bailiffs of the executive document, whether the employment contract is terminated with the employee or transferred to another place.
The employer is obliged to provide the following particulars on the performance sheet:
- The full amount deducted from maintenance for the duration of the retention;
- The period during which the employer withheld maintenance from the payer ' s salary;
- The total amount of the retention arrears and the reasons why the retention could not be effected in such cases.
Thus, the employer assumes the responsibility for the execution of the maintenance order from the payer, and its procedural functions must therefore be terminated in accordance with the established procedure.
Maintenances from severance pay: are the employee ' s reductions and dismissals withheld?
There are situations in which a staff member of a firm is dismissed on the basis of a mandatory termination indemnity: a partial reduction in the number of employees, recruitment to the Russian army, unserviceability for health reasons, and others.
Many workers and their employers wonder, "Are maintenance withdrawn from severance pay?" The current Russian legislation specifies the procedure, the amount and the duration of the retention of the necessary maintenance payments from the benefit received when a person is dismissed.
Do the child's money come from severance pay?
A firm ' s allowance in the event of termination may be:
- two-week:: At the recruitment of a member of the firm; at the refusal of the employee to move to another region (if the enterprise changes the actual location); at the modification of the substantive terms of the signed employment contract for which the employee refused to work at the enterprise; at the conclusion of the medical certificate, when the staff member ' s deteriorating health prevents him from taking up his current position; at the time of the staff member ' s complete incapacity (the changes in the current state of health are confirmed by the conclusion of the licensed medical organization; at the time of the reinstatement of the former staff member to the previous place of employment on the basis of a court decision issued and in force;
- Up to three monthly averages of wages paid to the employee of the firm:: In the event of the total liquidation of the enterprise(s) or the termination of its operations; in the event of a partial reduction or reduction in the number of employees of the firm.
Russia's legislation provides a clear list of income from which organizations are required to retain alimony, and often asks: "Is maintenance withheld from termination indemnity when the firm's current staff is downsized, the actual number of employees, the current organization's liquidation, and other benefits?"
The reply is contained in Decree No. 841 of 18 July 1996, approved by the Government of the Russian Federation. This legal document states that alimony is deducted from the full amount of termination benefits paid and paid to the employee in the event of the closure or reduction of the organization ' s workforce and all types of benefits in two weeks.
Nuance is that when maintenance payments are withheld upon termination of a contract of employment signed by the parties, alimony is collected only in favour of the minor children of the employee, and financial support is not paid to parents, spouses or adult disabled children.
A child over 18 years of age, even in full-time studies at a university or technical school, is not required to pay alimony from the paid and received severance pay.
Method of retention of maintenance
The calculation of maintenance for the employee ' s own minor children in the event of dismissal is identical to the manner in which these amounts are deducted from the employee ' s other income; the difference is only that the firm ' s calculated benefit on termination of the employee ' s employment contract of up to three average wages is not subject to NPFL.
Support payments are calculated on the basis of the termination of an employment contract in the event of the dissolution of the organization, with a decrease in the number of employees as follows:
- The accounting records of a commercial or public organization shall accrue severance pay to the separating staff member in the amount of one average wage;
- The accrued benefit cannot be used as a basis for NPFL taxation, i.e. income tax is not withheld;
- The employee ' s benefit is calculated by a final court decision of any authority or by agreement as a percentage (a fixed payment);
- With the benefit paid to a person who terminates his employment relationship, the bookkeeping office keeps the commission in favour of the credit organization for transferring the money to the recipient of maintenance;
- The employee receives the remaining amount of money earned on a bank debit or credit card or cash.
Disbursement of employees ' severance pay while reducing:
- In the first month following the termination of the employment relationship, the allowance is paid on the last day of work in the enterprise, totally independent of whether the employee has found a new job or not;
- In the second month following the termination of employment, the allowance is paid if the employee has not found employment; it is paid two months after the final termination of the employment relationship;
- In the third month of unemployment, a former employee ' s allowance is paid and paid if, within a period of not more than two weeks after his or her dismissal from a commercial or public organization, he or she has registered with the Regional Employment Centre as an unemployed person; the allowance is paid three full months after the termination of the contract between the parties if the former employee is still unemployed.
The method of withholding alimony from a one-time two-week termination benefit is similar to the method of withholding alimony payments from payments while reducing the total number of staff or liquidating the organization.
Maintenance is also deducted from the termination allowance for military personnel, fixed-term soldiers and military personnel serving under a contract, and a member of the armed forces who has been compensated for physical or moral harm has been exempted from maintenance obligations.
Upon termination of the business, the former employee is required to bring new details of his bank card to the books if they are changed.
Amount and timing of payments
The percentage of maintenance payments (a fixed payment) is determined by the executive list or by a notarized maintenance agreement; with the termination benefit, the full amount is paid in strict conformity with the said implementing documents.
The money must be transferred to the immediate recipient of maintenance within three days of the employee ' s final dismissal.
The firm is required to retain maintenance only if the original of an executive document received by a private or public organization (a court order, an executive notice or an agreement relating to the payment of maintenance, which is not necessarily certified by a notary), has been received by mail directly from the bailiff or from the recipient of the maintenance.
The employer ' s actions in dismissing the maintenance worker
In addition to the correct deduction of maintenance amounts from the termination indemnity and the timely transfer of them to the recipient, the enterprise is required to fill out the performance sheet correctly.
The sheet contains such data:
- The amount of the maintenance amounts listed;
- The entire period for the payment of alimony payments;
- Amounts outstanding for maintenance and indexation (if available).
The organization then writes a letter about the dismissal of its employee who pays maintenance, and the letter informs of the former employee ' s new place of employment if the employer has accurate information about it; the letter must be accompanied by a properly completed executive form.
Document forms are sent to:
- To the regional bailiffs ' service (retention of maintenance on the basis of the court ' s executive notice);
- Beneficiaries (if an agreement has been reached for which payments have been made).
After the letter has been sent, all the organization ' s obligations to retain maintenance from a particular employee are deemed to have been fulfilled.
The time limits for the payment of retention monies and the issuance of documents must be strictly observed, if they were to be violated, they would be punishable by a fine.
Often, private or public employees are hired to work in a private or public organization, and it is very important that all necessary retentions be properly implemented, especially with respect to termination of the two-party employment contract.
A letter of dismissal from the employee ' s organization must be sent in a timely manner; otherwise the careless employer would face administrative liability in the form of a fine.
Maintenances from termination indemnity: legal retention, retention and reduction
In crisis situations, companies conclude that there will be a reduction of staff, and termination payments are made to the employees who are dismissed.
In addition, the payment may be made upon termination of the contract upon liquidation, by agreement of the parties or in other situations by order of the manager.
The current material will examine whether and in what order the end-of-service benefits are subject to maintenance obligations.
Are they holding back?
Government Decision No. 841 provides for the deduction of maintenance for minor children on the basis of:
- Maintenance agreement;
- A court decision or executive notice.
- Are maintenance withheld from other separation payments?
- Other maintenance payments: The spouse, adult child, parent or other dependant shall not be charged on termination indemnity.
- This rule is established by the Enforcement Act.
Who's entitled to a two-week allowance?
Sequestration
Child support from severance pay is normally retained, but without the retention of NPFL, since such payments are not taxable; the exception is amounts that exceed three times the average wage.
Sequestration:
- A termination indemnity is paid.
- Retain the percentage specified by the executive list or agreement.
- A woman who is fired gets a difference in her arms.
- The termination indemnity for liquidation and reduction shall also be payable for the second month, two months after the termination of employment, from which the beneficiary may claim the same amount, but if the staff member is not employed at that time.
- In the third month, the termination indemnity is paid if the employee has registered with the Employment Centre within two weeks of dismissal and is paid at the end of the third month in the absence of actual employment; from this amount the alimony is also retained and transferred to the recipient in the normal manner.
In addition to the maintenance, the accountant must keep the amount of money transferred to the recipient from the accrued benefit.
- Ordinance No. 841 retains alimony payments for the period of employment of dismissed liquidating or downsizing staff.
- Therefore, the employer must retain the percentage of the payment for the second and third months in the absence of a new job.
- Consider, for example, how retention is performed.
Example
Baseline data:
A total of 25,000 roubles in the first month of unemployment has been paid to the person who is dismissed.
A salary of 20,000 roubles and compensation for unused vacations of 7,000 roubles have also been paid to the individual.
The organization has an executive record of 25 per cent retention of child support.
The calculation will look like this:
- We'll calculate the base for retention, and first we'll take the NPFL out of pay and vacation compensation:
(20000 + 7000) – (20000 + 7000) *13% = 23490.
23490 + 25000 = 48490.
The percentage retained shall be deducted from the total:
48490 – 48490 * 25% = 36367, 50.
- And we also have to take out the transfer commission, so let's say it's thirty rubles:
36367, 50 – 30 = 36337, 50.
As a result, child support with a staff member will be retained by the accountant in the amount of 1,122.5 rubles, and the person will receive 36337, 50 rubles.
- If in two months an employee does not find employment and delivers a jobbook to the employer, he or she must pay severance pay for the second month.
- It is also necessary to retain alimony and transfer it to the recipient:
- 25,000 - 25,000 * 25% - 30 = 18720 – will receive the cut.
Under article 110, upon the departure of the employee, the employer is under an obligation to notify the bailiff of the dismissal within three days of the settlement.
He has no obligation to return the performance sheet within the same period; therefore, it is permissible to send it to the bailiffs after the retention of maintenance from the last termination indemnity, together with the attached calculation of the retention and payment.
As a matter of priority, the employer must notify the bailiff of the reduction of the employee within the statutory time limit.
Conclusions
On the subject, we will highlight several main points:
- Only maintenance for minor children shall be withheld from the termination indemnity.
- The retention procedure is identical to the standard procedure.
- End-of-service benefits are not subject to income tax; therefore, maintenance is subject to all accrued benefits, except for amounts in excess of three times the average wage.
- The amount required by the commission for the transfer of funds to the recipient may be further withheld.
- After termination, the company is required to notify the bailiffs in writing within three days of the staff member ' s departure.
Maintenance from termination indemnity in 2017
The termination indemnity is the sum of compensation paid to an employee who resigns from an enterprise, institution or organization, thereby "depreciating" the former employee's loss of income due to loss of employment.
The cases in which this benefit is paid are:
- The dismissal under article 81, paragraph 1, of the Labour Code of the Russian Federation is due to a reduction in the number of employees.
- Dismissal under article 81, paragraph 1, of the Criminal Code of the Russian Federation on the dissolution of an enterprise or organization.
As previously indicated, the employee is also entitled to other benefits under the law and the employment contract.
Maintenance from termination indemnity
This issue is regulated by both the Family Code of the Russian Federation and Government Decision No. 841 of 18 July 1996 on the list of types of wages and other income from which maintenance for minor children is withheld.
In this document, this type of income falls under part 1 (m) of the said list as another form of payment to wages determined by the employer.
Thus, maintenance from this type of income is provided in general terms, but only for the maintenance of minor children, for a pregnant wife, disabled parents and a disabled child who has reached the age of majority, and the basis for the recovery of maintenance is irrelevant: an agreement for the payment of maintenance or an executive certificate on the basis of a court decision.
Maintenance arrangements for end-of-service benefits
The following algorithm will be used to retain maintenance from this type of income:
- A personal income tax is deducted from the termination indemnity.
- The maintenance is further withheld in the amount specified in the maintenance agreement or in the performance sheet.
- The retained amount, taking into account the cost of the bank transfer, is transferred on the basis of the recipient ' s claim.
- The remaining amount is paid to the dismissed employee unless there are other mandatory payments.
Follow-up action by the enterprise following the dismissal of the maintenance employee
After the staff member ' s calculation of the place of work and the issuance of all the amounts due to him/her, the accounting system provides all information relating to the retention of maintenance from the staff member for the entire period of service since the receipt of the letter of execution from the Russian FSPF or the maintenance agreement.
This process includes the following actions:
- Combination of all contributions from the employee ' s income in the enterprise into a maintenance account.
- The date on which the payments of maintenance at the enterprise began and ended.
- The remaining maintenance debt, if any.
This information is provided in an executive document to which a staff member ' s dismissal is attached on the basis of the liquidation or reduction of staff; if a new job is known, it is stated in the letter.
The letter is then sent according to the maintenance document:
- to the recipient of the maintenance, on the basis of a voluntary maintenance agreement;
- A court bailiff to the territorial division of the FSPF, in the determination of maintenance by the court.
Officials of an enterprise shall be liable under the law in force to comply with these requirements.
Responses to relevant questions
- Is the income tax deducted from the termination indemnity on separation?
The answer is, of course, withheld: the termination indemnity is considered to be the income of a natural person under tax law and is therefore subject to income tax.
- Are alimony paid after dismissal or should the payer first find another job?
Answer: The absence of permanent employment is not a ground for exemption from the payment of maintenance; the payer is required to regularly pay the amount of maintenance to the recipient on the basis of an executive document; otherwise, the payer will be in arrears, which may be enforced.
Do maintenance be withheld from termination indemnity upon termination of employment
A child who lives with one of the parents claims material assistance from another parent for maintenance, which is referred to as alimony under the law.
Their size and frequency are determined on a voluntary basis between the spouses or by a court decision.
If the spouse is officially employed, the alimony must be paid no later than three days after the payment of the salary, but if the alimony is withheld from the termination indemnity, it is often a matter of concern to alimonyers.
The severance pay is the compensation paid to an employee who receives a unilateral reduction, i.e. on the initiative of the employer, which usually occurs when the staff is downsized, the company is reorganized when the former employee returns to your place.
The purpose of this benefit is to provide an official employee with a means of subsistence after dismissal; if he or she also has unused leave, he or she shall be paid as well; and if he or she wishes to be dismissed, he or she may only be paid for unused leave.
Grounds for retention of maintenance upon separation
According to Government Decision No. 84, a list of the income from which maintenance is to be withheld is given. severance pay upon reduction of an employee or at the time of dismissal of an employee is not an exception, and the grounds for recovery of maintenance from severance pay are standard:
- Judgement;
- A voluntary agreement, drawn up in accordance with all the rules, is notarized.
Support payments for dismissals are paid unilaterally only for children under 18 years of age.
Judgement of the Court
Divorce proceedings in the case of minor children are conducted through the judicial authorities and, in the absence of claims by both parties, a decision is handed down indicating not only the property section but also who the children are left with.
If the children remain with the mother or with the father, the second parent is required to pay child support.
If the maintenance worker has a formal employment, the executive record is handed over by the bailiffs at the place of work to the director or to the accounting department.
This executive list will not only indicate the amount of the contribution required under the official wage, but also the types of income to be withheld; as we have already said, termination indemnity is no exception to the payment of maintenance for a minor child.
Notary agreement
A notary agreement is usually signed on a voluntary basis, i.e. when the question of maintenance is resolved by mutual consent of both parents.
This method is usually used when there was no divorce procedure, for example, the father and the child's mother were not married, and when the parents had a normal relationship and decided for themselves how much, when and how the father would help his child.
It is very important not just to negotiate in words, or else it will be very difficult to bring the alimonyer to justice, but also to establish the operation of the treaty notarized, i.e. to give it legal force; the treaty must be drafted by all the rules in the presence of a representative of the law, a notary.
Procedure for the payment of maintenance
The procedure for the calculation of maintenance for the official salary of the payer and the existence of an executive record is set out in article 81 of the Family Code, which stipulates the following paragraphs:
- Payment of compensatory allowance and leave;
- Retention of tax on the income of natural persons and other State deductions;
- Calculation of maintenance according to the specified percentage in the executive list or in a fixed amount;
- Commission for sending funds to the recipient ' s account (if available);
- The remaining amount is transferred to the employee ' s account.
Thus, the manner in which maintenance is deducted from severance pay is no different from the standard procedure for the collection of monthly wages.
The accountant, most often the accountant, is required to calculate the amount of maintenance required and to transfer it to the account in question to the recipient not later than three days after the payment of the maintenance allowance to the payer.
The deadline, no later than when alimony is to be sent, shall also be fixed on the executive page.
Amount of maintenance with termination indemnity
The amount of maintenance depends on many factors: first, the number of children and the amount of the allowance, and secondly, whether the form of assistance is provided is fixed or not.
If maintenance depends on the total net income of the payer, it is calculated at 25 per cent for one child, 33 per cent for two, three or more, and 50 per cent for three or more children.
Since the law does not allow the payer to calculate more than 70 per cent of the income for all types of obligations, otherwise it is considered a direct infringement of his rights.
Requirements for an employer to dismiss a maintenance worker
In addition to the fact that the employer is required to pay severance pay to his employee upon dismissal, he or she must also perform a number of other acts if the employee is a maintenance worker and thus the court notice is an executive note.
- To notify the bailiffs of the termination of employment in connection with the dismissal of the employee, in which case the employer shall complete the executive report and return it to the consignor.
- Notify the court that is directly responsible for the recovery of maintenance.
- Tell the recipient of the maintenance.
- If, with the help of the employer, the maintenance worker has been transferred to another company or has facilitated his employment, this information shall also be provided to the bailiffs.
- A letter shall be issued in the same manner if the employer has information about the new place of work of his or her former employee.
Once the order to dismiss the staff member has been signed and executed, the bookkeeping shall be completed by means of an executive note, which shall specify:
- The total amount of all payments for the time of the maintenance payer ' s work;
- Full period of retention of maintenance;
- The existence of maintenance debts and the period of their formation.
All the information listed must be completed in accordance with strict rules and must be made available to the court for notification no later than three days after the staff member ' s dismissal.
If the employer could not do so on time for some reason, he or she would be held administratively liable.
If the reasons for this were valid, e.g., the enterprise did not operate as a result of the failure of the programme and so on, the fact must be proved; otherwise, a fine is imposed.
The amount of the fine for failure to fulfil the above obligations on the part of the employer following the dismissal of the alimony payer is 10,000 rubles.
Maintenance support for a spouse
Article 101, No. 229, of the Federal Act provides that this type of payment, namely severance pay, may be paid only for a minor child; parents, a disabled child over 18 years of age and a spouse shall not claim alimony with compensation payments.
If you are obliged to pay maintenance with a monthly income to your child, then if you are dismissed and receive various forms of compensation, you will not be relieved of that responsibility, not only in cases where the retention of maintenance has been ordered by a court, but also in cases where it is paid on a voluntary basis.
Retention of maintenance from severance pay when an employee is dismissed
If a person is required to pay alimony – a voluntary agreement, a court decision, or an executive notice from a bailiff – the payment will be forcibly withheld from his or her income; even if the citizen is registered with the Employment Centre, the alimony will be deducted from his or her unemployment benefit.
A lot of people wonder if alimony is withheld from severance pay, and you'll learn about it from our article.
We will also explain what severance pay is, under what conditions alimony is withheld from the payment, what the retention policy is, how the head of the alimony manager should act after his dismissal.
What's a termination indemnity?
Not all employees who have been dismissed from the enterprise are entitled to severance pay.This is a benefit that should help the employee in terms of the financial situation during the period of finding a new job.
However, if the former subordinate cannot find a new employer within three months, the manager is not required to make further payments.
The termination indemnity shall be payable only to those subordinates who have been dismissed who have:
- Loss of employment due to the downsizing of the company ' s workforce;
- Fired in total liquidation (reorganization) or bankruptcy of the firm.
However, compensation for unpaid leave and other statutory or collective agreement payments will be paid to the employee on the day of separation, regardless of the grounds for separation.
Do maintenance be withheld from termination indemnity upon termination of employment
It matters!While termination indemnity is a payment that should support the former staff member during the search for a new place of employment and source of income, maintenance is also recovered from this amount.
The termination indemnity is included in the list of income of the citizen from whom maintenance can be retained:
- On the basis of the court ' s decision on the compulsory payment of maintenance, on the basis of the execution sheet of the bailiffs;
- By voluntary agreement between the father and the mother of the child.
Of the severance pay, only alimony is withheld for children under 18 years of age – maintenance payments for disabled children over 18 years of age, for a former spouse, for a disabled mother or father and others with this compensation.
Under what rules are maintenance withheld from termination indemnity upon separation from service
The accountant, who last makes maintenance deduction from the staff member ' s income, namely, termination indemnity, must take into account the following points:
- Only maintenance payments for children under the age of 18 (no matter whether by voluntary agreement of the parents or by execution sheet) may be retained.
- NPFL must be deducted at 13 per cent before retention of maintenance from termination indemnity.
- Retentions are made in general order – the size specified in the executive sheet or voluntary agreement (not less than a sum).
- The bank commission for the transfer of funds is paid out of the support account.
How the employer should act after dismissal of the maintenance payer
It matters!If the employer of the dismissed employee fails to comply with his obligation to calculate maintenance and to hand over the execution sheet with the calculation of the place of destination, he will be subject to administrative penalties and will pay a fine of 15 to 20,000 roubles.
The employee ' s former employer must not only calculate the amount of the maintenance and retain it from the termination indemnity, but also perform certain other activities.The accountant must enter some entries on the executive list on which the alimony was held:
- Please indicate the amounts of payments previously withheld from the employee ' s salary and other income;
- Describe the length of time that maintenance payments have been made;
- Please indicate the amount of the outstanding maintenance debt (including indexation).
This document with the former employer ' s records is important as the employee ' s future employer assumes the obligation to retain maintenance from his salary to the extent necessary and to transfer the money to the recipient.
The information sheet should be attached to the letter referring to the dismissal of the employee and the new employer (if such data are already available at the time of separation).
The document should be sent to:
- In the federal bailiff service (FSP) or in court (if the alimony was retained by a court decision);
- The recipient of the money (if the payment was withheld from the employee ' s salary by voluntary agreement of the parents).
Expert opinion on whether dismissal is a ground for non-payment of maintenance for a minor child
According to current legislation and jurisprudence, dismissal (even if it was not the employee ' s fault) and the search for a new place of employment are not grounds for paying child support.
Logically, the lack of income meant that maintenance could not be paid, but the citizen would have debts that would have to be paid in the future.
There will be no payment of alimony on a daily basis, as the debtor has a good reason for not paying – finding a new job.It should be borne in mind that maintenance is also deducted from the unemployment benefit.
Legislation on the subject
Typical Errors
- Error:The employer of the dismissed staff member failed to calculate the maintenance and did not provide the calculation and information on the retention of payments to the staff member and the recipient of the maintenance.
- Comment:The employer ' s duties are to calculate maintenance with severance pay, to provide all information relating to the retention of maintenance payments and to transmit information to the dismissed employee, the recipient of maintenance and the bailiff ' s service.
- Error:The accountant kept the alimony from severance pay, then calculated the NDFL.
- Comment:NPFL retains maintenance against severance pay pending recovery.
Responses to common questions as to whether alimony is withheld from termination indemnity
- Question 1:Does the accountant of the retired employee have to keep NPFL from severance pay before retention of maintenance?
- Answer:........................................................Yes, before retaining maintenance from an employee's severance pay, the first step is to keep the NPFL at a rate of 13%.
- Question #2:Should the dismissed staff member continue to pay alimony if he or she has not yet found a new job?
Answer:........................................................If you don't, there's gonna be a debt.
Another is that the absence of a new job is a valid reason for creating a debt, so that the payer will not pay a fine or a fine.