The procedure for withholding alimony under a writ of execution, how is it transferred?

In order for alimony to start flowing into the recipient’s account, it is necessary to transfer the writ of execution to the payer’s place of work. You can do this yourself by attaching an application for withholding alimony to the writ of execution (view a sample application).

However, practicing lawyers recommend contacting bailiffs and submitting the writ of execution to the payer’s place of work through them.

If the payer has several places of employment, alimony will be collected for each of them.

Transfer of the writ of execution to the payer’s place of work

A writ of execution that has entered into force, together with a similar court decision, is usually handed over to the plaintiff, who once filed a claim for alimony. Next, the future recipient must decide how this document will get to the payer’s place of employment:

1. You can submit a writ of execution for the debtor’s work yourself, without contacting the Federal Bailiff Service and without initiating enforcement proceedings, which will save time and speed up the start of receipts.
2. You can first transfer the documents to the territorial department of the Federal Bailiff Service, where the bailiff of the alimony group will initiate enforcement proceedings and himself will send the necessary documents to the place of employment of the debtor for subsequent withholding of payments.

Writ of execution for alimony

However, it should be borne in mind that independently transferring documents to the debtor’s workplace, although it significantly saves time waiting for alimony, is somewhat risky for the following reasons :

1. At no enterprise is the “human factor” possible - documents can get lost, be damaged, etc. and obtaining a duplicate of the document will require a second application to the court.
2. The recipient of alimony (as an ordinary individual) does not have the right to control the correctness of the accruals in his favor.
3. If the payer changes jobs or is fired, the documents will have to be collected and redirected independently to the new place of work if it becomes known. If the payer remains unemployed, the recipient does not have the authority to apply sanctions against him for non-payment of alimony on his own, so in this situation he will still have to turn to the bailiffs.

Cooperation with the department of the Federal Bailiff Service and the initiation of enforcement proceedings guarantees the recipient the assistance of the official in fulfilling the requirements of the court decision and bringing payments to the claimant.

If the claimant is faced with the inaction of an employee of the Federal Bailiff Service, he has the right to bring the latter to justice by filing a complaint against him (Chapter 18 of Federal Law No. 229-FZ of October 2, 2007 “On Enforcement Proceedings”).

Self-submission of documents to the employer

If the claimant has decided to independently transfer the court order to the payer’s place of work, bypassing the appeal to the bailiff, a number of necessary conditions must be met:

Method of submitting documents:

• at a personal meeting with the employer of the alimony provider;
• by postal mail (preferably by registered mail with notification if the debtor, for example, lives and works in another city).

List of documents:

• original writ of execution (or its notarized copy);
• a copy of the court decision (optional);
• application for withholding payments (drawn up in any form, contains information about the claimant, payer and child).

How to pay alimony under a writ of execution

At the end of the trial and a decision has been made on the need to collect alimony from one of the parents, a writ of execution is issued. This document contains the following information:

• name of the court by which it was issued and on what issue;
• Information about the defendant (alimony payer);
• Dates of issue and entry into force of the document.

The writ of execution serves as the basis for the opening of enforcement proceedings by the bailiff.

When is a writ of execution issued?

A writ of execution is issued in the following cases:

• upon completion of the trial and the decision enters into force, regardless of whether one of the parties has disputed or filed an appeal;
• until the court decision comes into force, if the defendant intends to fulfill the requirements on the sheet immediately.

This document is issued in a single copy. The writ of execution is issued in several copies when the defendant works in several places. If the writ of execution is lost, you must go to court and apply for a duplicate of the writ of execution.

The writ of execution is valid indefinitely, but in order to apply forcibly to the bailiff to the plaintiff, the legislator gives this writ to the person who received this writ only 3 years, referred to in the law as the statute of limitations.

Cases of loss of force of a writ of execution

The law provides for only a few reasons or situations, upon the occurrence of which, the defendant has the right to suspend or completely stop payments under the writ of execution:

• The child reaches the age of 18 years;
• Death of a child;
• The onset of the child’s legal capacity before he comes of age as a result of emancipation from the age of 16;
• Adoption.

Receipt procedure

The legislation determines the following procedure for receiving or transmitting a writ of execution.

The plaintiff can independently obtain a writ of execution and submit it to the organization where the defendant works. To do this, along with the writ of execution, an application is written to transfer part of the salary to the plaintiff’s bank account.

If it is not possible to personally transfer a writ of execution to the defendant’s organization (for example, residence in another city), then it can be transferred to the bailiff service. To do this, fill out an application in 2 copies to the territorial bailiff service, which indicates:

• passport data of the bearer of the sheet;
• information about the alimony payer;
• name and details of the court that issued the writ of execution;
• a copy of the court decision in this case;
• information about the amount of alimony;
• details and bank account number for making transfers.

In a situation where a writ of execution is transferred by the court to the bailiff service, the plaintiff is freed from the need to personally contact the payer’s place of work.

Duties of a bailiff

After the application and writ of execution are accepted by the Bailiff Service (UFSSP), enforcement proceedings are initiated within 1 day. Next, the bailiff notifies the court, the alimony payer and the plaintiff about the opening of proceedings on the writ of execution, transmitting the decisions to them.

The bailiff has the right to refuse to initiate proceedings in the situation if:

• the applicant did not comply with the form and procedure for submitting the application;
• the application was submitted to the bailiff service department at a location other than your place of residence, residence or work;
• the deadline for submitting a writ of execution for production has expired;
• production according to the presented application. the sheet is already open.

The task of the bailiff under the writ of execution is as follows:

1. The official employment of the payer under the writ of execution significantly facilitates the work of the bailiff. The bailiff sends a writ of execution to the enterprise. As a result, an order is issued for the organization to force the accountant to make deductions from wages for alimony.
2. If the payer does not have an official job, then the bailiff requests information about the state of his bank accounts and the availability of real estate, which may subsequently be subject to arrest, seizure and sale (data requests to the traffic police, the Pension Fund and Rosreestr). The amount received will be sent to the recipient of the alimony.
3. If the alimony payer is hiding, the bailiffs carry out a search with the help of internal affairs bodies.
4. If the payer evades paying alimony, the bailiffs find out the reason for not executing the court decision.

Principles for calculating alimony payments

Withholding alimony from the debtor's income is possible only through writs of execution. The legislation establishes the following methods for calculating payments:

Share of income.

• for 1 child 25% of income;
• for 2 children 33% of income;
• > 3 children 50% of income.

Fixed amount – set as the minimum wage (minimum wage).

The law does not establish that alimony must be paid in the form of a certain amount or in the form of payment of a certain share of income.

If the court decided to pay alimony in the form of a share, then its amount is determined by the number of children: for one child no more than 1/4 of the parent’s total income is collected, for two children 1/3 of the income is paid, if the number of children is equal to or exceeds three, then alimony constitute 1/2 of income.

The maximum amount of alimony withholding from income is 70%. The minimum amount of alimony cannot be less than the national subsistence level (minimum wage), because This will not ensure decent child support. But a court decision regarding alimony can be challenged.

Depending on how the debtor’s financial situation changes, the amount of payments will also change.

If alimony is paid through the accounting department of the organization in which the debtor works, then, according to the law, the period for transferring alimony is 3 days from the date of payment of wages to the employee. Alimony is transferred forcibly through the accounting department. In this case, both bank commissions and postal service expenses are deducted from the income of the alimony debtor.

If the payer of alimony leaves the organization, then the management of the company must necessarily notify the bailiff and the recipient of alimony about this fact. In the cover letter, the employer must indicate the following information: amount collected, payment period and amount of debt.

From what income can alimony be withheld?

It is customary to take into account all income received both from the main job and from a combined one:

• Wage;
• Additional rewards;
• Fees;
• All types of bonuses, pensions and scholarships.

Also, alimony is withheld from income received from business activities, the provision of services, rent received, from shares, and copyrights.

When calculating alimony, funds received in the form of:

• severance pay upon dismissal;
• financial assistance in a tax-free amount;
• medical benefits;
• travel allowances;
• public funds for burial;
• benefits issued by the state to help low-income families;
• social benefits for disability.

The entire list of income not included in the calculation of alimony is contained in the law.

It should be noted that the income base for calculating alimony is reduced by tax deductions. So, income tax and pension contributions are calculated from all income received. And alimony payments are calculated from the balance.

If the alimony debtor is an individual entrepreneur working under the simplified tax system (simplified taxation system), then first the amount of expenses incurred (documented) is deducted from the amount of his income. After this, alimony is calculated from the remaining income.

If the payer is in prison, on correctional labor, or living in a colony-settlement, alimony is calculated based on his full earnings. Moreover, the amount required to keep the payer under arrest is not taken into account.

The court may set a fixed amount for calculating alimony if there is instability in alimony payments for a child or spouse. The reasons for such a decision may be the following cases:

• The payer does not have a regular income or is not officially employed (unemployed);
• The payer receives income in foreign currency or in kind.

How to pick up

The law allows the recipient of alimony to withdraw the writ of execution. Reasons for withdrawal may be as follows:

• the child’s parents decided to live together again;
• the parents agreed among themselves, a voluntary agreement was concluded on the payment of alimony;
• the demand of the alimony payer to withdraw the writ of execution for obtaining a signature for permission to take the child abroad.

A change of place of residence of one of the parents is not a reason for revoking the writ of execution. When submitting the corresponding application to the bailiff department, the writ of execution is sent to the new place of residence.

If the parents agree on the voluntary payment of alimony, the writ of execution is also revoked, but if the payer does not fulfill its obligations, the recipient has the right to again turn to the bailiffs for help and transfer the writ of execution to them. And the bailiffs will forcibly collect them.

Re-presentation of the document is possible within 3 years from the date of revocation. Moreover, if the recipient of alimony indicates in the application that no alimony was paid for the period after the writ of execution was revoked, then the bailiffs will calculate alimony for this entire period.

How to properly withhold alimony under a writ of execution

If the court has decided that a citizen is obliged to pay alimony for the maintenance of a loved one, then a corresponding writ of execution is drawn up. On its basis, the employer is obliged to make a monthly calculation of the amounts that will be transferred to the account of the alimony recipient. The remaining amount will be given to the payer of alimony payments.

Calculation of alimony

Calculation of the required payments for transferring alimony to the claimant is made from all income received by the employee for the month.

The amount is calculated as follows:

1. Initially, you need to calculate the amount that remains to be received by a person after paying the mandatory income tax. For example, an employee’s income this month was 50 thousand rubles. After deducting the 13% income tax, the amount to be received will be 43,500 rubles.
2. Then, based on the writ of execution, the percentage that is supposed to be collected in favor of the other person is calculated. For example, it states that the monthly amount of alimony should be 30% of the employee’s income. Accordingly, alimony from the remaining amount will amount to 13,050 rubles.
3. When withholding and further transferring this money by postal transfer, a commission of 2% will be charged on the amount sent. It is paid by the employee from his salary. This means that he will have an amount of 43,500 rubles left to receive, minus 13,050 rubles of alimony itself and 261 rubles of interest for the transfer of money.
4. As a result, the recipient of alimony will receive 13,050 rubles, and the employed citizen himself will earn only 30,189 rubles in hand.

In this order, the amount that must be transferred to the recipient of alimony is calculated. In this case, several writs of execution may be collected from one citizen. However, their total amount as a percentage cannot exceed more than half of a person’s income.

Sequence

If the salary is not enough to satisfy all the demands collected, then the calculation algorithm is established in the manner established by law. There are 4 main queues that form the order of receiving payments. The first of these includes the following reasons:

• directly alimony;
• compensation for harm received in the event of the death of the breadwinner;
• payments related to compensation for moral damage that was caused to a person;
• compensation for harm caused to human health;
• compensation for damage caused during the commission of a crime.

These persons are paid the amounts first. Secondly, the required wages are compensated, as well as remunerations for those engaged in intellectual work.

The third stage includes obligations to various types of funds and non-budgetary organizations.

And only in the last, fourth place, the requirements for unpaid loans, as well as the collection of interest, are fulfilled.

The following situation can be used as an example of queuing. The employer received the following writs of execution:

1. It is necessary to recover obligations under the loan agreement that were not paid by the employee to the bank.
2. Obligations to pay alimony in the amount of 30%.
3. Obligations to compensate for the paid court fee when going to court by the bank to which the employee must return the funds under the loan agreement.

If such obligations exist, the employer must prioritize the payments and then distribute the funds to the maximum possible 50% that can be deducted from the employee's after-tax earnings.

So, the order will be as follows:

1. Initially, alimony is paid in a set percentage.
2. Then the state duty is subject to compensation.
3. After this, the remaining amount closes the obligation on the unpaid loan.

It is important not to forget to take into account the commission for postal transfers from these amounts.

Nuances

The employer should be aware that it is impossible to withhold alimony from the following payments received by the employee:

• funds used to compensate for damage caused to the employee’s health;
• compensation payments provided for by Labor legislation (payments at the birth of a child, in connection with the death of a relative, compensation for fuel and lubricants and depreciation of personal vehicles, etc.);
• insurance payments that are due to a person on the basis of concluded social insurance (exceptions include pensions and benefits paid in case of temporary disability to a person).

However, if a citizen voluntarily wrote an application for alimony to be paid from these benefits, then this amount is excluded from the calculation of those incomes from which collection can be withheld.

In-queue holds

If the employer has received several writs of execution, but all of them are listed in the first priority, then half of the amount of income may not be enough to pay all penalties.

The following payments are subject to mandatory payment in the first place:

• if they are collected for the maintenance of children under the age of majority;
• if compensation is required after causing harm to human health;
• compensation is due due to the death of the breadwinner;
• the damage was caused as a result of the commission of a crime.

If the employer has several such sheets, then the maximum amount of recovery from income can be 70%. Withholding will be carried out until the requirements of each claimant are fully satisfied.

If a citizen evades paying alimony payments, he is subject to an enforcement fee by the bailiff in the amount of 7% of the amount collected. The minimum collection amount is set at 1000 rubles. The collected fee is sent to the federal budget.

The procedure for providing the sheet to the employer

If the court has decided that a certain citizen must pay alimony, then a writ of execution must be issued. There are 2 ways to issue it:

1. It can be sent directly to the bailiffs.
2. It can be handed over to the claimant.

The fastest way is to obtain a sheet upon application. In this case, you can independently transfer it to the accounting department of the employer of the person from whom the recovery is due.

If the sheet is sent to the bailiffs, then it will take some time to initiate enforcement proceedings, as well as to clarify the official place of work of the debtor.

In cases where the place of work and residence of a citizen is not known, you need to contact the regional department of the FSSP. It is important to remember that the validity period of the sheet is 3 years.

Only in some cases is it possible to restore the missed deadlines for using a sheet and use it for its intended purpose after 3 years. If certain payments were made during this period, then:

• the sheet will be considered valid as long as these payments must be made by law;
• the validity period of the sheet is renewed from the date of termination of payments under the law and is valid again for 3 years to repay the remaining debt.

The writ of execution is issued in a single copy and is kept by the bailiffs during search activities. It is then sent to the employer to collect funds. In case of dismissal of a person, this sheet must be sent by the employer to the address of the claimant or back to the bailiffs. But sometimes there are situations when a document becomes lost.

In this situation, it can be restored. To do this, you need to write an application to the court that issued the writ of execution. The statement indicates the reasons for the loss. If the court considers them valid, it will issue a duplicate of the document.

Alimony: what to do if the company received a writ of execution

At the webinar “Alimony when calculating wages” we will analyze important points: a list of enforcement documents; deduction limit, rules, registration; reflection in accounting and non-standard situations.

From what payments is alimony deducted?

The accounting department of the organization in which the payer is employed must withhold alimony from the payer’s wages on the basis of a writ of execution.

Alimony is withheld from payments that are:

• Remuneration;
• Guarantees (for example, vacation pay);
• Social payments.

A complete list of types of wages and other income from which alimony is withheld for minor children is contained in Decree of the Government of the Russian Federation of July 18, 1996 No. 841.

Moreover, income received not only at the main place of work is taken into account, but also income received by part-time workers.

From which payments alimony is not deducted?

It is impossible to withhold alimony from the employee’s income, the list of which is contained in Art. 101 of Law No. 229-FZ of October 2, 2007 (hereinafter referred to as Law No. 229-FZ). For example, alimony cannot be collected from compensation payments:

• in connection with a business trip, transfer, employment or assignment to work in another area;
• wear and tear of tools belonging to the employee;
• the birth of a child, death of relatives, registration of an employee’s marriage.

How to collect alimony in hard currency, read the article “Alimony in hard money. How to collect?

Should child support be withheld from sick leave?

Yes. When deducting alimony from an employee’s salary, the accountant must also deduct it from sick leave benefits (Part 3 of Article 98, Clause 9 of Part 1 of Article 101 of Law No. 229-FZ.

This applies to sick pay both for illness or injury of the employee himself, and for caring for a sick child or other family member.

The amount to be withheld, when its amount is set as a percentage (shares) of the employee’s income, is calculated based on the accrued amount of benefits minus personal income tax (Part 1, Article 99 of Law No. 229-FZ).

Alimony is withheld from benefits paid both at the expense of the employer and at the expense of the Social Insurance Fund.

Read about salary deductions in the article “Salary Deductions at the Initiative of the Employer. What rules should you follow? There are rules that not only every accountant, but also the employees themselves should know about.

The company received a writ of execution for alimony

An accountant cannot independently make a decision on withholding alimony. The basis is the originals of the following documents received by mail, personally from the bailiff or from the recipient of alimony (part 1 of article 12, part 3 of article 98 of Law No. 229-FZ:

• writ of execution;
• court order;
• a notarized agreement on the payment of alimony.

The accountant should not withhold alimony if a copy of the writ of execution or other document has been received.

There are two options for what to do in this case:

1. request the original of the required writ of execution by sending a copy by mail back to the addressee;
2. do not react in any way to the received “wrong” document. However, by the time the original writ of execution is received, a large alimony debt may have accumulated and will have to be withheld, in addition to the basic amount of alimony. For example, the employer received a writ of execution in May, and the period for collecting alimony began in February. The accountant will collect alimony from income accrued after the date specified in the writ of execution. That is, for all previous months, starting from February.

If the corresponding order of the bailiff has been received to foreclose on the debtor’s wages, then the writ of execution can be attached in the form of a copy (Part 3 of Article 12 of Law No. 229-FZ).

A duplicate of the writ of execution is equal to the original and the accountant must withhold alimony.

If there is no writ of execution, but there is a voluntary desire of the employee to support his child, then withholding child support becomes not an obligation, but the right of the accountant. If you are ready to fulfill the employee’s request, ask him to draw up a detailed statement.

How to store executive documents

Executive documents are stored in the accounting department. It is best to appoint an employee responsible for receipt, processing and storage by order. The point is, if you don’t have any orders, then if something happens, respond to the head of the company or the chief accountant as officials (for example, in the event of loss of an executive document).

If the organization has several employees who pay alimony, then it is worth keeping a log of enforcement documents. The organization has the right to develop the form of such a journal independently and approve it as an annex to the accounting policy (clause 4 of PBU 1/2008, approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n).

Like any document, the writ of execution also has its own shelf life. Usually it is “until the need passes,” but not less than 5 years.

The logbook of writs of execution is kept in the organization for 5 years (clause 1, article 29 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, clauses 416 and 459 of the List of standard management archival documents..., approved by order of the Ministry of Culture of Russia dated 08/25/2010 No. 558).

Executive documents should be stored as strict reporting forms, for example, in safes or metal cabinets (clause 6.2 of the Regulations on Documents and Document Flow in Accounting, approved by the USSR Ministry of Finance on July 29, 1983 No. 105), since liability is provided for their loss.

For example, according to Article 431 of the Code of Civil Procedure of the Russian Federation, an official guilty of losing a writ of execution or a court order handed over to him for execution may be subject to a fine of up to 2,500 rubles.

That is, if the guilt of such a person is proven, the bailiff has the right to apply a monetary penalty. For the manager or chief accountant, much higher fines are provided: from 15,000 to 20,000 rubles, but the bailiff can fine the organization itself - 50,000 - 100,000 rubles. (Part 3 of Article 17.14 of the Code of Administrative Offenses of the Russian Federation).

The company received several writs of execution

As a general rule, deductions from wages made by the employer cannot exceed 20% of the wages (minus personal income tax) due to the employee (Article 138 of the Labor Code of the Russian Federation). But completely different rules apply when deductions are made under executive documents.

In accordance with Part 2 of Art. 99 of Law No. 229-FZ, when executing a writ of execution (several documents), more than 50% (excluding personal income tax) of wages and other income cannot be withheld from a debtor-citizen until full repayment of the collected amounts (letter of Rostrud dated December 19, 2007 No. 5204 -6-0).

When collecting alimony for minor children, compensation for harm caused to health, compensation for harm in connection with the death of the breadwinner and compensation for damage caused by a crime - 70% (excluding personal income tax) (Article 138 of the Labor Code of the Russian Federation, Part 3 of Article 99 of Law No. 229 -FZ). However, the law establishes that an employee must receive at least 30% of his monthly salary (excluding personal income tax) (Part 1, Article 99 of Law No. 229-FZ, Clause 5, Article 217 of the Tax Code of the Russian Federation, Clause 4 of the List) .

A situation may arise that the amount under writs of execution is much greater than the limits established by law and the employee’s income is not enough, in this case the accountant should follow the order of payments. That is, the first stage of payments, in addition to the payment of alimony for minor children, includes:

• compensation for harm caused to health;
• compensation for damage in connection with the death of the breadwinner;
• compensation for damage caused by the crime;
• compensation for moral damage.

All other requirements are listed by the accountant in the order of priority established by Art. 111 of Law No. 229-FZ.

An employee’s salary may not be enough for two completely identical writs of execution; for example, both writs may be for alimony.

In this case, the accountant must execute the court decision in proportion to the amount due to each claimant specified in the writ of execution (clause 3 of Article 111 of Law No. 229-FZ). It may be advisable to keep a register of amounts remaining unwithheld due to lack of income.

This will allow you to avoid confusion and justify to the bailiff the employee’s alimony arrears on any date, if necessary. It is better to maintain such a register for each executive document.

Its form must be developed independently and approved as one of the annexes to the accounting policy (clause 4 of the Accounting Regulations “Accounting Policy of the Organization” PBU 1/2008, approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n).

Example. Calculation of the amount of alimony if the debtor’s income is insufficient to pay several first-priority recipients

The accounting department has three writs of execution per employee. According to two of them, it is necessary to withhold alimony for two children in the amount of 7,000 rubles each. for each, and for the third - compensation for damage caused to health as a result of an accident in the amount of 15,000 rubles. The employee’s income for April 2017, minus personal income tax, amounted to 40,000 rubles.

Solution

The accountant calculates the maximum amount to be withheld. It will be 28,000 rubles. (RUB 40,000 x 70%). Since the amount of claims (29,000 rubles (7,000 rubles + 7,000 rubles + 15,000 rubles)) is greater than the amount that can be withheld (28,000 rubles), the accountant in April 2017 will do the following:

•  according to two writs of execution, he will withhold alimony of 6,759 rubles. for each child (RUB 28,000 x RUB 7,000 / RUB 29,000);
• according to the third document, withhold 14,483 rubles. for compensation for damage to health (28,000 rubles x 15,000 rubles / 29,000 rubles).

We transfer alimony to the recipient

It is necessary to transfer alimony to the recipient within 3 working days from the date of each payment from which alimony is withheld (Article 109 of the Family Code of the Russian Federation; part 2 of article 15, part 3 of article 98 of Law No. 229-FZ).

The accountant must take the recipient's details from the writ of execution or from the order of the bailiff. If there are details, alimony is transferred by payment order. In this case, the order of payment is set to “1” (clause 2 of Article 855 of the Civil Code of the Russian Federation).

The amount of the commission for sending can be withheld from the alimony recipient along with the amount of alimony, because alimony is always transferred at the expense of the payer (Article 109 of the Family Code of the Russian Federation).

But even if the address of the alimony recipient is unknown, the bailiff service recommends transferring such alimony to the bank account of the local branch of the FSSP of Russia.

Again, all costs of transferring alimony are paid by the debtor.

Please note: if alimony is withheld from the employee, but is not transferred within three days (or is not transferred in full), then the accountant will face sanctions.

The recipient of alimony has the right, through the court, to demand from the employing organization payment of interest for late payment of funds (clauses 1, 3 of Article 395 of the Civil Code of the Russian Federation).

Interest is calculated for each day of delay in the payment of alimony, starting from the fourth day from the payment of income to the employee until the day the alimony is transferred to the recipient based on the refinancing rate of the Central Bank of the Russian Federation (clauses 1 and 3 of Article 395, Article 191 of the Civil Code of the Russian Federation).

By the way, bailiffs can check not only the correctness of the calculation of alimony withheld according to the writ of execution, but also the timeliness of their transfer to the recipient.

The question often arises: can an accountant pay alimony from cash proceeds received by the organization's cash desk?

The rules for cash payments in rubles and foreign currency (in compliance with the requirements of currency legislation) are established by Directive of the Bank of Russia dated October 7, 2013 N 3073-U. According to clause 2 of this document, the organization has the right to spend cash proceeds received at its cash desk on:

• payments to employees included in the salary fund and social payments;
• payment of insurance compensation (insurance amounts) under insurance contracts to individuals who previously paid insurance premiums in cash;
• payment for goods (except for securities), works, services;
• issuing cash to employees on account;
• refund for previously paid in cash and returned goods, uncompleted work, unrendered services;
• issuance of cash when carrying out transactions by a bank payment agent (subagent) in accordance with the requirements of the Law of June 27, 2011 N 161-FZ.

Thus, payment of alimony from cash proceeds is not provided for by Directive No. 3073-U.

But there is no direct legislative prohibition on paying alimony from the cash register using funds received by the cash register. Therefore, this issue remains at the discretion of the accountant, who must use his professional judgment and assess the risks.

 The employee who is obligated to pay child support is dismissed. What to do?

The bailiff and the recipient of alimony must be notified of this fact within three days (there is no fine for failure to report the dismissal of an employee). In addition, the executive document with a note about:

• penalties made;
• the period for which deductions were made;
• the amount of the remaining debt.

returned to the bailiff and (or) the collector (clause 1 of article 111 of the Family Code, part 4 of article 98 of Law No. 229-FZ, Letter of the FSSP of Russia dated June 25, 2012 N 12/01-15257). In case of failure to report the information specified in paragraphs 1 and 2 of Art. 111 of the RF IC, the officials and other citizens guilty of this are held accountable in the manner prescribed by law.

But Law No. 229-FZ establishes that when the debtor changes his place of work, study, place of receiving a pension and other income, persons paying the debtor wages, pension, scholarship or other periodic payments are obliged to immediately notify the bailiff and (or ) to the claimant and return to them the writ of execution with a note on the penalties made (part 4 of Article 98 of Law No. 229-FZ).

The legislation provides for liability for failure to provide or untimely provision of information about the dismissal of an employee with alimony obligations. An administrative fine may be imposed on: (Article 19.7 of the Code of Administrative Offenses of the Russian Federation):

• for officials of the organization - from 300 to 500 rubles;
• for organization - from 3000 to 5000 rubles.

In addition, there is a deadline for bringing to administrative responsibility established by Part 3 of Art. 17.14 of the Code of Administrative Offences—1 year from the date of its commission (clause 1 of Article 4.5 of the Code of Administrative Offenses).

Moreover, in the case of committing an offense expressed in the form of inaction, the period for bringing to administrative responsibility is calculated from the day following the last day of the period provided for the fulfillment of the corresponding obligation (clause 14 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of March 24, 2005 No. 5) .

Transfer of alimony payments by the accounting department from the organization's current account

You shouldn’t ruin your life and try to mend a broken vase of love if your spouse only evokes negative emotions. Divorce is a common thing in our harsh reality. However, if you have children, do not forget that they will want to eat and dress even after mom and dad separate.

Child support is the responsibility of the parent with whom the child does not live. Many questions arise about withholding funds for a minor offspring. Many payers are perplexed about the amount of amounts charged or the timing of their payments, while recipients often complain about late receipt of funds.

Let's discuss all the issues of concern and finally find out what the mystery of the transfer of alimony by the accounting department is.

How does the accounting department pay child support?

Withholding child support must have a legal basis. That is, a potential payer cannot come to the accounting department and say: “I want you to transfer a quarter of my salary to my ex-wife/husband.” For the process to proceed, you need an agreement certified by a notary, a court order or a writ of execution.

Of course, the first option is more preferable, because litigation is not very pleasant and lasts quite a long time. However, the accounting department doesn’t care, and this service will accept any document confirming the legal grounds for deduction of alimony in favor of the former spouse.

Let's look at the features of this operation through the eyes of an accountant:

1. From what payments are deductions made? Contributions in favor of the child are transferred not only from the basic salary. The Government of the Russian Federation has decided to pay alimony from many types of citizen’s income. So the payer will not be able to cheat on the premium. What can I say, even remuneration in kind is subject to mandatory division. Alimony is withheld from wages at the main place of work and from any additional earnings, as well as from most payments provided for by the legislation of the Russian Federation. This includes compensation for meals, income from rental property, income from copyrights, and dividends. In general, a single parent will be forced to share almost all income imaginable with their children. This is not true in all cases, since often after deducting taxes and alimony the payer is left with a very modest amount. But you can’t argue with the law, and you have to get out of it like crazy until your son turns 18.
2. Payment terms. Since alimony is directly related to the payer’s income, the date of their transfer usually coincides with the arrival of fixed assets to his account. That is, on the day of the alimony provider’s salary, funds for the maintenance of the child are received by the recipient, a maximum of three days later. Usually, accountants monitor the timely payment of alimony, since they are the ones who face punishment for late payments. How many times a month are funds collected for the maintenance of a minor child? After all, according to the law, salaries are paid in installments twice a month, that is, workers receive an advance and the bulk of the funds. Most often, alimony is paid once a month, deducted from the total amount of income, but there are exceptions. It is clear that the first option is more convenient for accountants, but sometimes a single parent requires double payment. By the way, you can receive alimony in three ways: by mail, at the cash desk of the organization where the payer works, and by bank transfer using the account number. Needless to say, the last method is the most convenient and popular. In one moment, the funds appear on your bank card, and you don’t need to go anywhere to get your legitimate money.
3. Personal income tax and alimony. Is alimony transferred by the accounting department before personal income tax is deducted or after? This issue justifiably worries payers, because funds for child support are most often paid as a percentage of income. And before deducting personal income tax, the figure would have looked much more impressive. However, the amount of child benefits is calculated after taxes are paid, from the “net” salary. If the employee is entitled to benefits and personal income tax is not withheld from him, then alimony is calculated from total income without tax deduction.
4. What income cannot be withheld? Are there any funds that will go to the child support provider’s account in pure form, and they do not need to be shared with the children? Yes, there are some. This may include payments on the occasion of the birth of another child, marriage registration, compensation in connection with the death of close relatives, business trips, therapeutic and preventive nutrition, moving to a remote area, and wear and tear of working tools. Also, alimony is not charged for financial assistance in the event of a serious illness or work injury. The survivor's pension remains entirely with the recipient. If an employer reimburses an employee for the cost of trips to a sanatorium, then it is also impossible to collect funds for child support from these payments.

What types of pensions are alimony paid from?

Child support is paid until the child reaches 18 years of age. The procedure for their payments does not change if the employee continues to work in the same organization. If the payer has changed his place of work, then the recipient of alimony must forward all the necessary documents (agreement, writ of execution, court order) to the accounting department of this enterprise.

Registration of transfer of alimony through accounting

If the spouses were able to agree with each other on the payment of alimony without bringing the matter to court, then all they have to do is confirm the terms of their agreement with a notary.

When peace negotiations do not lead to anything, the potential recipient of child support brings an application to the court. If the defendant agrees to pay alimony under the specified conditions, the court will issue an order.

If there are serious disagreements between the former spouses, the single parent will be forced to file a statement of claim in court, after which the verdict will be a writ of execution.

In order for an employer to begin transferring alimony, he must provide documents confirming the legal basis for the payments. Such papers include notarized agreements between spouses, court orders and writs of execution.

All these documents must indicate the conditions for the transfer of alimony, as well as the details for their transfer (mailing address of the defendant or bank account).

The claimant must himself send the original papers to the organization where the future payer works. If the alimony worker works at several enterprises at once, then it is necessary to deliver documents to each of them.

Duplicates, photocopies and scanned electronic versions are not accepted.

If documents on the assignment of alimony are lost, the responsible person may be punished with a fine of up to 2,500 rubles.

The entire procedure for withholding and paying alimony is specified in the Family Code of the Russian Federation. Upon receipt of writs of execution, orders and agreements, the accountant is obliged to record their appearance in the reporting journal. Then the responsible employee determines from what date the funds must be withheld.

The date must be indicated on the documents received. Sometimes the papers arrive much later than the start date of collection stated in them. In this case, the accountant is obliged to borrow the debt for the previous days or months from the employee of the enterprise.

If all the necessary documents arrive on time, then the accounting department begins to calculate payments for child support from the employee’s next salary according to the specified percentage or a fixed amount after deducting personal income tax.

Alimony is not paid in advance, so the recipient can expect it no earlier than the day the former spouse “pays”, but no later than three days after this event.

According to the law, alimony cannot amount to more than 50% of a citizen’s income. If, in addition to the basic monthly contribution, a child support debt is withheld, then the total amount of payments should not exceed 70% of the salary. Before making payments, the accounting department checks whether these conditions are met.

Postings for the transfer of alimony reflect quantitative changes in the payer’s salary and are usually characterized by the debit and credit of the accounting item.

And the posting of alimony through the eyes of an accountant always looks like this: Dt 76 Kt 50 (51, 71).

When transferring alimony, the organization does not undertake additional expenses associated with the delivery of funds to the recipient. That is, the costs for bank commissions and postal transfers are paid by the employee.

Also, payers often have a reasonable question: is it necessary to pay alimony from the refund of tax deductions? For example, if an employee gets sick, studies or buys a home, he can get some of the funds back by filing an application with the tax office. In fact, these payments are not listed in the list of income from which alimony is collected. Therefore, the payer can be calm in the event of receiving a tax refund.

Features of collecting alimony for the past period

Obligations to withhold alimony

How are child support payments paid to the recipient? Are any regulations or special instructions needed from management? The grounds for transferring alimony by the accounting department are those documents that were presented to the employer by the recipient of the funds or the court, and the employee is not required to warn the boss about the new item of expenses.

The alimony provider may not worry about the timeliness of the transfer of funds. All monetary transactions are handled by the accounting department, and responsibility for delays falls on the shoulders of the department employees. For failure to fulfill the obligation to withhold funds for child support, especially malicious failure, a serious penalty may be imposed:

• a fine of up to 200 thousand rubles;
• deprivation of office;
• compulsory work for up to 480 hours;
• forced labor for up to 2 years;
• imprisonment for up to 6 months or imprisonment for up to 2 years.

Thus, the employer transfers alimony without the direct participation of the payer. All issues related to delayed payments must be resolved by the recipient of the funds through the director of the enterprise, and not demand them from the employee.