Atypical situations when withholding child support for minor children

At what point do you start withholding alimony?

The need to withhold alimony from an employee’s income arises when documents are received from a bailiff or directly from the recipient of alimony:

- or a writ of execution;

- or a court order;

— or a notarized agreement on the payment of alimony.

The accountant must withhold alimony from the following categories of persons who received income (see table 1).

Table 1 Categories of persons for whom it becomes necessary to withhold alimony when paying income

In practice, the following situation is possible. A writ of execution was issued, but it did not reach the citizen’s place of work, for example, due to the fault of the post office, while the employee’s ex-wife contacted the organization’s administration with a demand to pay alimony.

It is important to remember that before receiving a writ of execution or an agreement to pay alimony, the accountant does not have the right to make any deductions. The only thing the applicant can do is contact the bailiff service.

In cases where the executive document ultimately arrived at the organization with a delay of several months, the accountant should do so.

First, you need to calculate the maximum amount of deductions from the next payment to the employee. The maximum amount of deductions in the presence of alimony obligations is 70% of income after deduction of personal income tax. This procedure is established by Part 3 of Article 99 of the Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings” (hereinafter referred to as Law No. 229-FZ).

Next, you need to withhold current alimony, and if the standard for the maximum amount of withholding has not been violated, you must additionally withhold the debt from previous periods.

How to transfer alimony

The accountant must withhold alimony from the moment he receives the writ of execution. This is enshrined in Part 3 of Art. 98 of Law No. 229-FZ of October 2, 2007. It may also indicate a specific date from which deductions must begin.

But it is important to know that if the organization received the writ of execution later (09/30/2019) than the start date of withholding established in it (from 08/15/2019), then collections still need to be made from the date of receipt of the writ of execution.

Alimony must be transferred within three working days from the date of transfer of income to the alimony employee.
This is indicated in Part 3 of Art. 98 of Law 229-FZ of October 2, 2007, as well as in Art. 109 RF IC. The same legal acts state that the costs of transferring alimony to the recipient are at the expense of the alimony provider. That is, for example, the bank’s commission for transferring funds can also be safely withheld from the debtor’s income. All bank details of the alimony recipient are indicated in the writ of execution or annexes to it. The payment order must indicate the order “1”. And in the purpose of payment, it is necessary to include a link to the writ of execution and the period for which payment is made, for example: “Deduction for enforcement proceedings No. 3437/19/37003-IP dated January 23, 2019 in the amount of 1,715.75 rubles. for August 2022 for Irina Ivanovna Ivanova.”

If there are no details, then the organization will have to send money by postal order to the recipient's address.

How to keep child support during a long business trip abroad

For a staff employee sent on a business trip, the organization is obliged to reimburse:

— travel expenses; - expenses for renting residential premises;

- daily allowance; - other expenses incurred with the permission or knowledge of the organization’s administration.

In addition, the employee retains his average earnings while on a business trip.

Alimony is not deducted from the amount of compensation payments. However, not all of these payments are considered compensation. In this case, deductions can be made from average earnings. Confirmation of this is the rules of subparagraph “k” of paragraph 1 of the List, approved. Decree of the Government of the Russian Federation dated July 18, 1996. No. 841 (hereinafter referred to as Resolution No. 841), according to which alimony is withheld from the amount of average earnings retained by the employee in all cases provided for by labor legislation, including during vacation.

Let us note that in practice a situation may arise when an employee on a business trip abroad will be forced to work on a day that is considered a non-working day (holiday) in Russia. As a general rule, during a business trip, an employee retains the average earnings for all days of work according to the schedule established by the sending organization. Moreover, if an employee is involved in work on holidays, then remuneration for work on a business trip is made according to the norms of the Labor Code of the Russian Federation (clauses 5, 9 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

The rules for remuneration on holidays are established by Article 153 of the Labor Code of the Russian Federation. Work on a weekend or a non-working holiday is paid at least double the amount:

- piece workers - no less than double piece rates;

- employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;

- employees receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if work on a day off or a non-working holiday was carried out on within the limits of the monthly working time standard, and in an amount of at least double the daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly working time standard.

Specific amounts of payment for work on a day off or a non-working holiday may be established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of employees, or an employment contract.

Alimony is withheld from these compensations (sub-clause “e” of clause 1 of the List, approved by Resolution No. 841).

In cases where the employer reimburses an employee for expenses incurred for production purposes with his consent and knowledge, these payments do not increase the basis for calculating alimony. In this case, compensation for non-production expenses can be equated to payment for work and services made by the employer in the interests of the employee, from the amounts of which alimony is withheld.

It is explained this way. The list of payments from which alimony must be withheld is open (paragraph 1, clause 1 of the List, approved by Resolution No. 841). At the same time, in the list of payments from which alimony is not deducted, the cost of work (services) paid for the employee is not listed (Article 101 of Law No. 229-FZ).

Example 1

Maximum retention percentage

It should be noted that deductions from the employee’s income for various reasons, including alimony, must be made from the amount remaining after the deduction of personal income tax. This is indicated in Part 1 of Art. 99 of Federal Law 229-FZ.

In Part 3 of Art. 138 of the Labor Code of the Russian Federation, as well as in Part 3 of Art. 99 of Law 229-FZ establishes the maximum amount that can be withheld from a child support provider - this is 70% of income (minus personal income tax) for minor children.

But what if an employee has deductions under several executive documents?
Let's look at an example. The employee has a writ of execution to withhold alimony in the amount of 25% (1/4) of wages, and the employer has also received another writ of execution - to collect property tax debt in the amount of 30% of wages up to a limit of 30,542.38 rub. The monthly salary of the debtor employee is 50,000 rubles.

In this case, the accountant must take into account the order in which the claims of the creditors are repaid. According to Part 1 of Art. 111 of Law No. 229-FZ of October 02, 2007, alimony is the first priority of execution, and mandatory payments to the budget (property tax) are the third priority. Moreover, when distributing the amounts to be collected, it is necessary to first satisfy the first priority in full and only then pay off the next ones (Part 2 of Article 111 of Law No. 229-FZ of October 2, 2007).

As a result, the amount of alimony includes the limit established by law of 70%, so we withhold it in full:

Amount of alimony = (50,000 - 13%) * 25% = 10,875.00 rubles;

Next, we calculate the maximum amount that can be withheld under several enforcement documents - this is 50% of earnings (Part 2 of Article 99 of Law 229-FZ of October 2, 2007 and Part 2 of Article 138 of the Labor Code of the Russian Federation):

Maximum deduction for two writs of execution = (50,000 - 13%) * 50% = 21,750 rubles.

Amount of withholding under the second writ of execution = (50,000 - 13%) * 30% = 13,050 rubles. It will no longer be possible to withhold this amount in full; accordingly, the remaining amount after payment of alimony must be sent to pay off the tax penalty under the second writ of execution: 21,750 - 10,875 = 10,875 rubles. This order must be followed until the deductions (or one of the deductions) are fully made.

How to withhold alimony from the income of a disabled person

A disabled person needs outside care and additional expenses for his maintenance. On this basis, the court may reduce the amount of alimony. However, the accountant should not independently reduce the amount of alimony specified in the writ of execution. Regardless of the presence of applications from a disabled employee about the need to reduce the amount of alimony, you must be guided by the rules specified in the writ of execution (agreement on the payment of alimony).

Example

Calculation and payment of alimony

Alimony is withheld from all types of wages (monetary remuneration, maintenance) and additional remuneration received by the payer. The list of types of wages and other income from which alimony for minor children is deducted (hereinafter referred to as the List) was approved by Decree of the Government of the Russian Federation of July 18, 1996 No. 841. This document also contains a list of payments from which alimony is not deducted. In addition, the types of income from which alimony should not be withheld are specified in Article 101 of Law No. 229-FZ.

Please note that the Determination of the Constitutional Court of the Russian Federation dated January 17, 2012 No. 122-О-О states that alimony cannot be collected from income received by the alimony payer outside of connection with his economic or labor activities. Thus, it is impossible to withhold alimony, for example, from the income received by the payer from the sale of real estate.

note

Within three days after the dismissal of the employee, the writ of execution is handed over to the bailiffs. If your company does not do this or violates the deadline for submitting a writ of execution, then it can be fined in the amount of 50,000 to 100,000 rubles, and the manager or chief accountant - from 15,000 to 20,000 rubles (Part 3 of Article 17.14 of the Code of Administrative Offenses of the Russian Federation).

Alimony should be withheld from the employee’s salary from the date specified in the writ of execution. Collection of alimony is made after deduction of personal income tax from the employee’s income. Let us remind you that alimony is not subject to personal income tax (clause 5 of article 217 of the Tax Code of the Russian Federation).

Thus, the calculation is made using the following formula.

Formula for calculating alimony

At the same time, the accountant, when calculating personal income tax, must take into account whether the alimony payer has the right to receive a standard deduction for a child (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation). The right of the alimony payer to receive this deduction is confirmed by the fact of payment of alimony or the availability of documents confirming expenses for children made in accordance with the agreement, as well as by providing the organization with the child’s birth certificate, divorce certificate, writ of execution (letter from the Ministry of Finance of Russia dated May 30, 2011 No. 03-04-06/1-125, dated 10.11.2012 No. 03-04-05/8-1179, dated 03.23.2012 No. 03-04-05/8-367.

There are situations when an organization receives several executive documents. Here the accountant should determine in what order to satisfy the requirements contained in them, and based on these data, make calculations. So, first of all, the requirements are satisfied (clause 1, part 1, article 111 of Law No. 229-FZ):

• for the collection of alimony;
• 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.

Accordingly, if the requirements contained in the second writ of execution, as well as alimony, are collected in the first place, then they are satisfied proportionally between the claimants. The total amount of deductions cannot exceed 70% of the employee's income. If the amount withheld is not sufficient to satisfy all requirements, the remaining amounts are carried over to the next month.

If the requirements contained in the executive documents relate to different queues, then alimony is withheld first, and then other requirements are satisfied. In this case, the total amount of deductions cannot exceed 50% of the employee’s income. The withheld amount may not be enough to satisfy the requirements under the second writ of execution, so the remaining amount is transferred to the next month.

The organization is obliged to transfer alimony no later than within three days from the date of payment of wages to the alimony payer (Article 109 of the RF IC, Part 3 of Article 98 of Law No. 229-FZ). Alimony can be transferred to the recipient by mail or to his current account. Details for the transfer are indicated in the writ of execution (in the application attached to it) or in the order of the bailiff to foreclose on the debtor's income. The transfer of alimony is made at the expense of the debtor.

If the address of the recipient is unknown, it is recommended to transfer alimony to the current account of a structural unit of the territorial body of the FSSP.

Alimony under a writ of execution and a court order is collected until the child reaches the age of majority. Payments are terminated only in the following cases:

• death of the payer or recipient of alimony;
• adoption of a child;
• acquisition by a minor child of full legal capacity before reaching adulthood (marriage, emancipation).

Payment of alimony under the agreement is terminated upon expiration of its validity period, as well as in connection with the death of the recipient or payer of alimony, or on other grounds provided for by the agreement.
EXAMPLE.
CALCULATION OF ALIMONY The accountant of Aktiv JSC, on the basis of a writ of execution, withholds 1/4 of K.B.’s income.
Yakovlev to pay alimony. Yakovlev’s salary in the reporting year is 15,500 rubles. per month. He receives a monthly bonus for length of service in the amount of 800 rubles. When calculating personal income tax, Yakovlev uses a child deduction in the amount of 1,400 rubles. The organization pays contributions for insurance against industrial accidents and occupational diseases at a rate of 3.1%, and contributions for OPS, OSS and compulsory medical insurance - at a rate of 30%. The amount of personal income tax withheld from Yakovlev will be: (15,500 rubles + 800 rubles - 1,400 rubles) × 13% = 1937 rubles. Amount of income, with for which alimony is withheld will be: 15,500 rubles. + 800 rub. – 1937 rub. = 14,363 rubles. The Aktiva accountant must withhold alimony from Yakovlev in the amount of: 14,363 rubles. × 1/4 = 3590.75 rubles. Next, the Asset accountant will make the following entries: Debit 20 Credit 70
- 16,300 rubles.
(15,500 + 800) – Yakovlev’s salary and long-service bonus were accrued; Debit 20 Credit 69-1-2
- 505.3 rub.
(RUB 16,300 × 3.1%) – premiums have been charged for insurance against industrial accidents and occupational diseases; Debit 20 Credit 69
- 4890 rub.
(RUB 16,300 × 30%) – contributions for compulsory health insurance, compulsory health insurance and compulsory medical insurance are accrued; Debit 70 Credit 68 subaccount “Calculations for personal income tax”
- 1937 rubles.
– personal income tax was withheld from Yakovlev’s income; Debit 70 Credit 76 subaccount “Settlements based on writs of execution”
- 3590.75 rubles.
– the amount of alimony under the writ of execution is withheld; Debit 70 Credit 50-1
- 10,772.25 rubles. (16,300 – 1937 – 3590.75) – Yakovlev’s salary and long-service bonus were issued from the cash register (minus the amount of deductions).

The child support payer has a child

As a general rule, the amount of alimony is 1/4 of the amount of income for one child, 1/3 for two children, 1/2 for three or more. The size of these shares may be reduced or increased by the court, taking into account the financial or family status of the parties and other noteworthy circumstances.

It is important for an organization’s accountant to remember that the birth of their own children (in a new family) is not a basis for reducing the amount of child support for a child left with the other parent. It is either the court or the child’s parents by mutual consent that must change the amount of alimony, and not the accountant.

How is the maximum deduction from wages (average income) determined for calculating alimony?

Child support - what percentage of salary? If the legal basis for paying alimony is an agreement between the payer and the recipient, then the maximum deduction of alimony from wages, as in the case of voluntary payment, is not limited by anything (Clause 1 of Article 103 of the RF IC, Article 110 of the RF IC). Moreover, if the agreement is drawn up for alimony for a minor child, then the amount specified in it should not be less than that determined when alimony is assigned by the court (Clause 2 of Article 103 of the RF IC).

If alimony is prescribed by the court, then its maximum amount will be (clause 3 of article 99 of law 229-FZ, article 138 of the Labor Code of the Russian Federation):

1. When paying in favor of minor children - 70% of the employee’s salary.

In general, alimony for 1 child is 1/4 of the employee’s salary, for two - 1/3, for three or more - 1/2 (Clause 1 of Article 81 of the RF IC). However, these shares may be increased or decreased by the court, taking into account the considered circumstances characterizing the relations of the parties.

2. In other cases - 50%.

In cases provided for by law, alimony is awarded by the court in a fixed amount. If the payer’s income for the billing month is not enough to cover the corresponding amount, then the balance is collected from subsequent income.

In this case, alimony is collected only after personal income tax has been calculated and withheld from the income. If the tax is not withheld, for example, in the case of a property deduction, then alimony is calculated from the entire salary amount (clause 1 of article 210 of the Tax Code of the Russian Federation, clause 1 of article 99 of law 229-FZ).

The commission for the transfer of funds to the alimony recipient is paid at the expense of the debtor (Clause 3, Article 98 of Law 229-FZ). However, it is taken into account when calculating the maximum withholding amount.

That is, the formula for calculating alimony as a percentage of salary is as follows:

Al = (D × personal income tax) × Pr, where

D - the sum of all income, including incentive payments and payments calculated on average earnings, such as vacation pay or travel pay;

Pr – amount of interest to be withheld.

Next, you should compare the amount of alimony with the employee’s income to see if it exceeds the limits approved by law (50–70% of the employee’s income).

A separate scenario is establishing the amount of alimony based on the average salary in the state. Let's study it.

Alimony from the income of the founding employee

As stated above, alimony must be withheld from dividends. It is important to keep the following in mind.

In joint stock companies (JSC), the decision on the payment of dividends must be made by the general meeting of shareholders (clause 3 of Article 42 of the Federal Law of December 26, 1995 No. 208-FZ). And in limited liability companies (LLC) - a general meeting of participants (Clause 1, Article 28 of the Federal Law of 02/08/1998 No. 14-FZ). In organizations with a single founder, this decision is made by the founder himself. If at the general meeting (or on the basis of a decision of the sole founder) a decision is made not to distribute dividends, no payments need to be made in favor of the recipient of the dividends.

An important question is from what point does the obligation to withhold dividends arise if the decision to distribute profits is made, but for some reason the dividends were not paid to the founder.

The specific period and procedure for paying dividends to JSCs and LLCs must be recorded in the company's charter or a decision of the general meeting of shareholders (participants). Only the deadline for payment is limited - no later than 60 days from the date on which the corresponding decision was made. This is stated in paragraph 4 of Article 42 of the Federal Law of December 26, 1995 No. 208-FZ and paragraph 3 of Article 28 of the Federal Law of February 8, 1998 No. 14-FZ.

If a shareholder (participant) has not received dividends during the payment period, he has the right to contact the company with a corresponding demand within three years. The charter of a JSC and LLC may provide for a longer period for filing such claims (up to five years). This procedure is provided for by paragraph 5 of Article 42 of the Law of December 26, 1995 No. 208-FZ and paragraph 4 of Article 28 of the Law of February 8, 1998 No. 14-FZ.

If within the specified period the founder does not request the payment of dividends, he, as a general rule, loses the right to claim the income due to him. Dividends declared (distributed) but not claimed by shareholders (participants) are restored as part of the company’s retained earnings (clause 5, article 42 of the Federal Law of December 26, 1995 No. 208-FZ, clause 4 of article 28 of the Federal Law of 08.02 .1998 No. 14-FZ).

These rules allow us to conclude that before receiving dividends the founder should not allocate the amount of alimony and transfer it to the recipient.

If the founder refused dividends in favor of the organization, alimony must be withheld. In this case, you can use the arguments given in the letter of the Ministry of Finance of Russia dated October 4, 2010 No. 03-04-06/2-233 regarding personal income tax. This letter states that the day the taxpayer refuses the dividends due to him in favor of the organization that pays them is the date of actual receipt of income, which is subject to taxation on personal income tax on a general basis.

Let's consider another difficult situation when withholding alimony. Organizations can pay the founders part of the profit quarterly, every six months or once a year (clause 1, article 42 of the Law of December 26, 1995 No. 208-FZ, clause 1 of Article 28 of the Law of 02/08/1998 No. 14-FZ). Dividends paid for a period of less than a year are in practice often called interim. The organization must fulfill the obligation to withhold alimony both in relation to dividends for the year and in relation to interim dividends, since no exceptions in this regard are provided for in the current legislation of the Russian Federation (Article 101 of Law No. 229-FZ).

The amount of alimony is determined after personal income tax is withheld. For dividends, a reduced tax rate is applied - 9% (if the founder is a resident of the Russian Federation).

However, the amounts of interim dividends paid to the founders when the organization receives a loss at the end of the year for tax purposes cannot be considered dividends. Consequently, personal income tax must be recalculated and withheld at a rate of 13% (Article 224 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated March 19, 2009 No. ShS-22-3/210), which means the amount of alimony will change.

Example 3

Documenting alimony payments: nuances

In order to effectively record obligations within the framework of enforcement proceedings, it makes sense for the employer to use separate accounting documents.

For the purposes under consideration, the employer may use:

1. Book of registration of writs of execution.

The fact is that for the loss of a writ of execution, an official of the employing company can be fined up to 2,500 rubles. (Article 431 of the Code of Civil Procedure of the Russian Federation). Therefore, the employer needs to appoint someone responsible for storing such documents and oblige him to use a special accounting book.

Writs of execution must be kept for 5 years, but not less than the period during which alimony payments are made, as well as another 3 years after the expiration of this period (Clause 1, Article 29 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ, Clause 4 of Article 21 of Law 229-FZ).

2. Journal of alimony payments.

It makes sense to use such a document in order to generally improve the efficiency of accounting for transfers to an employee. The journal can classify such payments in various ways (for example, by the recipient’s marital status, by the method of calculating alimony - in a flat amount or as a percentage of earnings).

3. A form for notifying bailiffs about the fact of the debtor’s dismissal (and about his new place of work - if information about him is available).

The procedure for applying the first 2 documents should be fixed in the company’s accounting policy (clause 4 of PBU 1/2008).

Should alimony be withheld when purchasing an employee's property?

In practice, a situation is possible when the employing organization purchases expensive property from an employee, for example, an apartment or a car. The relevant question is: is it necessary to withhold alimony under a writ of execution in this case?

Disputes on this topic have been going on for a long time. The current legislation of the Russian Federation does not clearly explain from which income alimony should be withheld. Therefore, some courts made decisions in favor of the recipients, while others argued that such income should not be subject to alimony. In other words, until recently, the solution to this complex issue was entirely left to the judges.

So, for example, in the Determination of the Judicial Collegium for Civil Cases of the Supreme Court of the Republic of Mari El dated May 20, 2010 in case No. 33-704, the following conclusion was made. Withholding alimony is possible if income is received from the sale of property (according to the case file - a car), i.e. the amount received exceeds the price of the property at purchase. Otherwise, there is no reason to believe that as a result of the alienation there was an increase in property, that is, the citizen received income from the sale of an item that was in his possession and use. Under such circumstances, it cannot be accepted as correct that the citizen has received income from which alimony for a minor child should be withheld on the basis of subparagraph “o” of paragraph 2 of the List, approved. Resolution No. 841.

The ruling of the Constitutional Court of the Russian Federation dated January 17, 2012 No. 122-O-O actually proclaimed the opposite conclusion - when selling real estate and other property, an obligation to pay alimony arises. This is a fairly large part of the cost - from 25% to 50%, therefore, despite the fact that decisions of the Constitutional Court of the Russian Federation are binding on all citizens and organizations, it is better to warn the citizen in advance that the organization purchasing the property, which has a writ of execution for alimony , will be forced to make deductions and obtain his consent to this.

We check executive documents

Withholding of alimony is made on the basis of the following documents:

• writ of execution (form approved by Decree of the Government of the Russian Federation dated July 31, 2008 No. 579), which is issued on the basis of a court decision. Alimony can be collected in a fixed amount, in a share of the employee’s income, or simultaneously in shares and in a fixed amount;
• court order (a decision made by a single judge based on an application for the recovery of monetary amounts). In this case, alimony is collected only as a share of the employee’s income;
• an agreement on the payment of alimony concluded between the alimony payer and the recipient.

Each of these documents should be checked for compliance with legal requirements.

Performance list

This is a document issued by the court that states the reason and amount of deductions from the employee. Withholding under a writ of execution is possible only if it contains all the required details:

• name of the court that issued the sheet;
• number of the court case for which the sheet was issued;
• the date of the court decision to withhold funds from the employee;
• statement of the decision of the judicial authority;
• date of entry into force of the court decision;
• date of issue of the sheet;
• the name of the debtor and the person in whose favor the collection is being carried out.

The writ of execution is signed by the judge and certified with the official seal. Withholding of amounts of money from an employee’s income on the basis of a writ of execution is carried out without issuing an order from the manager on withholding and without the consent of the employee.

After the writ of execution is received by the organization, it must be registered and no later than the next day submitted against receipt to the accounting department.

In accounting, all executive documents are registered in a special journal and stored as strict reporting forms.

Agreement

If with a writ of execution (must contain the mandatory details listed in Article 13 of the Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings” (hereinafter referred to as Law No. 229-FZ)) and a court order (the requirements for it are established by Article 127 of the Code of Civil Procedure of the Russian Federation) usually everything is in order, since they are issued by the court, then the verification of the agreement must be approached more thoroughly.

Thus, the agreement must be concluded in writing and certified by a notary (clause 1 of article 100 of the RF IC). Changes made or termination of the agreement are also certified by a notary. The document must comply with the requirements of Chapter 16 of the Family Code and contain:

• amount of alimony;
• the procedure for indexing the amount of alimony;
• methods and procedure for payment.

Let us remind you that alimony can be paid:

• in shares of the earnings (other income) of the alimony payer;
• in a fixed amount of money periodically or at a time;
• by providing property or other means (clause 2 of article 104 of the RF IC).

The agreement may provide for a combination of different methods of paying alimony.

Writs of execution can be presented for execution during the entire period for which alimony is awarded, as well as within three years after the end of this period (Part 4 of Article 21 of Law No. 229-FZ).

When to stop withholding child support

Cases of termination of alimony withholding are given in Article 120 of the RF IC. Alimony obligations established by an agreement on the payment of alimony are terminated by the death of one of the parties, the expiration of this agreement, or on the grounds provided for by this agreement.

Payment of alimony collected in court is terminated: - upon the child reaching the age of majority or in the event that minor children acquire full legal capacity before they reach adulthood; - upon adoption of a child for whose maintenance alimony was collected;

- death of the person receiving alimony or the person obligated to pay alimony.

Thus, it is necessary to stop accruing alimony, in particular, after the child of the employee (for whose maintenance the alimony is intended) reaches the age of majority.

A person is considered an adult after reaching 18 years of age. In case of marriage before reaching this age, the child is recognized as fully capable and the obligation to withhold alimony ceases.

Example 4

According to paragraph 1 of Article 27 of the Civil Code of the Russian Federation, a minor who has reached the age of sixteen can be declared fully capable if he works under an employment contract, including a contract, or with the consent of his parents, adoptive parents or trustee is engaged in entrepreneurial activity. In light of this, the relevant question is: is a certificate of employment of an employee’s child sufficient to stop withholding child support?

This question should be answered in the negative. According to paragraph 2 of Article 27 of the Civil Code of the Russian Federation, declaring a minor fully capable is made by decision of the guardianship and trusteeship authority or the court. Therefore, the mere fact of concluding an employment contract does not affect the parent’s child support obligations.

It is also important to note that the fact that a child who has reached the age of 18 has no income is not a basis for continuing the accrual of alimony. Thus, there is no need to withhold child support for adult children entering university. The exception is the situation when the writ of execution itself states the need to withhold alimony.

The court may increase the period of payment of alimony after the child reaches the age of 18 in exceptional cases. For example, if a child is disabled and needs financial assistance or is seriously ill (Article 86 of the RF IC).

An important question is how to calculate the amount of child support for the month in which the employee’s child turned 18 years old. In this case, you must be guided by the following rules. Child support obligations terminate when the child reaches the age of majority, unless otherwise determined by a court decision. According to Article 108 of the Code of Civil Procedure of the Russian Federation, a period calculated in months expires on the corresponding date of the last month of the period. Thus, if the writ of execution states that alimony payments are made monthly until the child reaches the age of majority, then alimony payments stop on the day of majority, since this is the corresponding date of the last month of the alimony payment period.

When one of the children reaches adulthood, the amount of child support must change. As a rule, the court sets alimony in the amount of 1/4 of the amount of income for one child, 1/3 for two children, 1/2 for three or more.

However, the accounting department itself does not have the right to establish a new amount of alimony after the eldest child reaches the age of majority. If the writ of execution does not resolve this issue, you need to notify the recipient of alimony in advance about the need to review the amount of deductions (including by the court) or contact the bailiff for clarification of the wording of the writ of execution.

Example 5

If the alimony payer does not officially work

Calculating alimony from wages is the most convenient option, but it often happens that debtors simply do not have an official place of work. Often they are specifically employed without registration, so as not to pay anything. But the state has provided for such a situation and then uses the average salary to calculate alimony.

The average salary in Russia for calculating alimony is used in all regions, and its amount is regularly updated upward. Currently it is 42,000 rubles; accordingly, according to the law, the father will have to pay 10,500 rubles for one child.

Of course, in practice, not many men earn more than 40,000 rubles, so when the average salary is used to calculate alimony, this is extremely unsatisfactory for them. The father may unofficially receive 20,000 rubles, but by law he will still be required to pay the required 10,500 rubles.

The procedure for calculating alimony based on the subsistence level

The procedure for calculating alimony (in a fixed amount) depends on the place of residence of the recipient of the funds. To calculate the amount, you should follow the following rules:

• At the time of the court decision, the amount of the subsistence minimum must be determined.
• The multiple of the subsistence minimum to the amount of alimony payments in a fixed amount is determined.
• The multiple is multiplied by the cost of living at the time the amount is calculated.

For example, the recipient of alimony lives in Moscow. He was given an amount of 10,500 rubles. At the time of the court decision, the cost of living for the region was 10,443 rubles. The multiple was 1.005 (10500/10443). The amount of alimony will be 10,552.5 rubles monthly (10,443 * 1,005).

How to store executive documents

Executive documents are recorded and stored as strict reporting documents. Thus, a document received by an organization should be registered in the incoming correspondence journal and submitted to the accountant against signature. It is worth noting that it is best to appoint an accountant, by appropriate order, as responsible for storing executive documents.

To control the movement of papers in the accounting department, you should create a log of executive documents, in which the accountant will record the received documents. The journal form is not approved and can be developed independently. For example, it may contain the following columns:

• date of receipt and incoming number;
• document number, when and by whom it was issued;
• Full name and address of the alimony payer;
• Full name and address of the claimant;
• the amount of monthly deductions;
• retention period;
• debt;
• date of dismissal of the debtor;
• date of return of the writ of execution (to the bailiff, to the recipient of alimony).

Documents must be stored in safes, metal cabinets or special rooms to ensure their safety (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). An official guilty of the loss of a writ of execution may be subject to a fine of up to 2,500 rubles (Article 431 of the Code of Civil Procedure of the Russian Federation).

Read also “Storage of personnel documents”

Types of income that may be subject to alimony payments

Alimony payments are subject to recovery from the following types of income of the payer:

• Any types of wages (monetary rewards, maintenance).
• Additional remuneration (for example, for overtime hours).
• Allowances and additional payments to fixed salaries (for class, for length of service, etc.).
• Prizes and rewards.
• Vacation amounts.
• All types of pensions.
• Scholarships.
• Benefits (for example, disability or unemployment, others).
• Income from business activities.
• Income received as a result of concluding civil contracts.

Collection of alimony in court

Writ proceedings are a simplified procedure involving the issuance of a court order. The process is considered to be the most effective. To consider a claim under simplified proceedings, you must submit the following list of documents:

• Certificate of family composition.
• Documents confirming the presence or absence of sources of income, the amount of income.
• Certificate of place of residence.
• A certificate indicating that you are in an official family (marriage) relationship.
• Birth certificates for children dependent on their parents.

Claim proceedings are a universal method of resolving issues related to the calculation and collection of alimony payments. Alimony can be assigned as a share of the payer’s income or as a fixed sum of money. You can also go to court to recover funds for the previous period.

To open legal proceedings, you must provide the following list of documents:

• A copy of the plaintiff's passport.
• Copies of children's birth certificates.
• A copy of the certificate of conclusion and dissolution of the marriage union.
• Certificate of family composition from the place of residence of the applicant and the defendant (if available). Original document required.
• Calculation of the amount required to cover the costs of child support (a comprehensive, detailed justification of the costs is required).

Author of the article

Kuznetsov Fedor Nikolaevich

More than 15 years of experience in the legal field; Specialization - resolution of family disputes, inheritance, property transactions, disputes over consumer rights, criminal cases, arbitration processes.