Collection of child support at the place of work: the amount of alimony and the calculation procedure

Alimony is the money paid for the maintenance of disabled members of the family, in particular children. They can be transferred by the payer personally (by hand, by transfer to a settlement account, by electronic transfer), however they are more often kept out of earnings at the place of work. The basis for this can be a personal statement of the alimony, an agreement on payment or, more often, an enforcement order.

Withholding on application

Any citizen can transfer alimony in a fixed amount or as a percentage of earnings on a personal application left in the accounting office at the place of work. For example, this can be done if there is an oral agreement with the recipient, or if the payer has settled into a new enterprise, and the writ of execution has not yet reached. The application in this case must contain the passport data of the alimony holder, the full name and address data of the recipient, as well as the details for the transfers, the time of the beginning and the end of the deductions.

Since this method is of a purely voluntary nature, the employee has the right to limit the payments from which it is necessary to make deductions (for example, to indicate that no maintenance is charged from the hospital), at his own desire to change the amount of alimony for the child (both large and small Side) or to stop payments. However, upon receipt of a writ of execution (or agreement) for a given employee, the funds for maintenance will be retained on the basis of these documents.

Aligment Agreement

Another voluntary, but documented way, is the payment of funds for maintenance under an alimony agreement. It is a document certified by a notary, concluded between the payer of alimony and their recipient (or legal representative) and establishing the form, the amount of maintenance and the terms of payments for maintenance. And payments can be withheld in a fixed amount or as a percentage of earnings, both monthly payments and a one-time payment.

In the case of an alimony agreement, the payer himself, without legal coercion, assumes the responsibility for the child's maintenance, but it can not personally change the amount of alimony or interrupt their payment - only by agreement of the parties. In addition, with this method of deduction, the accountant is required to index their amount relative to the change in the subsistence minimum (or in the amount specified in the document).

Alimony on the writ of execution

The execution of the writ of execution is preceded by the appeal of the recipient to the court, by whose decision the size, method and terms of withholding are established. Most often, alimony on the writ of execution is set as a percentage of earnings. Under the Family Code, the maintenance of one child must pay a quarter of the earnings, the amount of alimony for 2 children - 33%, half will have to be given to three or more children.

If the employee has a debt, including that formed as a result of late execution of the writ of execution, retention of earnings is made at a rate of 50%. In this case, 25% goes to the current alimony payments, and another 25% - to pay off the accumulated debt.

If there are several execution sheets, the total amount of alimony for minors should not be higher than 70% of earnings. Sheets for alimony are executed first. However, if the given limit is not sufficient, the amount of deductions should be proportionally reduced in all performance sheets until the required limit is reached.

Calculation procedure

Alimony is calculated from earnings from which personal income tax is already withheld. For example, if the employee's salary is 10 thousand rubles, the amount of alimony at the rate of ¼ is: (10 000 - 10 000 * 13%) / 4 = 2175.

For the calculation of alimony all types of permanent income, bonuses, surcharges, disability benefits, vacation pay, district coefficient are taken into account. Not taken into account:

• Business trips;
• Compensation payments (due to the depreciation of the employee's personal instrument, travel allowances , in connection with the birth of a child, the conclusion of a marriage, the death of a relative);
• Payments for medical and preventive nutrition;
• Payment for sanatorium and resort rest;
• material aid;
• A funeral allowance ;
• Survivors' benefit;
• Allowance for the birth of a child, childcare for up to 1.5 years;
• Alimony received by the payer.

A full list of payments not included in the calculation of alimony is specified in Article 101 of Law No. 229-FZ of 02.10.2007.