Deductions based on writs of execution from wages

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Published: 03/03/2016

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Forced collection of part of an employee’s wages is regulated by Articles 137-138 of the Labor Code of the Russian Federation.

One of the grounds allowing such deductions is an executive document received by the accounting service of the enterprise.

The legislation regulates the procedure for working with such documentation by Federal Law No. 229-FZ of October 2, 2007 “On Enforcement Proceedings”.

Types of executive documents
When should it not be used?
Amount of deductions from wages
Deduction order
Several writs of execution: how the debt is retained Writs of execution of one turn
Writs of execution of different priority (alimony and credit)

The employer's procedure for dealing with a writ of execution

Legislation on executive documents

According to Art. 137 of the Labor Code, deductions from wages may be made in cases regulated by the Labor Code or specific federal laws. The amount of such withholding should not be more than 20%, and in some situations (according to specific regulations) - no more than 50%.

There are also situations in which the amount of withholding will not exceed 70%, for example, the collection of alimony payments, compensation for harm or damage. With this option, deductions are made regardless of how the employee feels about it. The main thing is that an official document from government agencies must be drawn up.

If the employee himself expresses his will to withhold any amount or percentage from his wages, then in this case the norm of labor legislation does not apply. In other words, there is no restriction on how much an accountant has the right to withhold a specific amount of money from an employee's salary.

Important! An official withholding document received by an organization has more legal force than a statement from an employee. In this regard, deduction should initially be carried out according to an official document from government agencies, and then by decision of the individual himself.

Start of hold

At the initial stage, when processing a writ of execution, a specialist may encounter specific difficulties - at what point should deductions be made and how to determine the amount of debt under the document. The moment the retention begins is the date the company receives this document.

For example, if it was received by the employer in early October before the payment of the September salary, then the deduction must already be made from the salary for September. If the document is received by the company after the payment of the September salary, then the first deduction will be made from the salary for October.

When withholding, you also need to pay attention to whether it indicates a specific start date for the document. In many cases, bailiffs, as a rule, independently indicate the amount of debt. In a situation where an executive document is received by an organization much later than the specified start date of withholding, the accountant does not need to recalculate anything - he uses the figure indicated in the document from the date when the document came into his hands.

If the company is not sent a writ of execution, but, for example, a notarized agreement or a court order, then the accountant must act differently. With this option, he will have to independently determine the amount of debt, since a specific figure is not indicated in the document. For example, it may be formalized that alimony payments in the amount of 25% should be withheld from income. And then the accountant independently determines the amount depending on the employee’s income. In this case, the moment the retention begins will be the date specifically indicated in the document.

Amount of deductions from salary

The Labor Code in Article 138 indicates the extent to which it becomes possible to make deductions and reduce the amount of income paid. Typically, the standard amount for debt reimbursement or alimony is 20 percent of wages.

The maximum amount that can be withheld under executive documents is 50 percent.

Other requirements apply when alimony is collected. These are payments made by employees for the maintenance of their own children who have not reached the age of majority or who continue their studies in higher educational institutions. Depending on the number of children, the amount of deductions can increase to 70 percent.

Also, 70 percent of wages may be withheld for the following reasons:

Finding a citizen in correctional labor;
Alimony payments for minor children aimed at deduction from wages;
Causing harm to the health of another person;
Compensation for financial, moral and physical harm;
Due to the death of the breadwinner.

In these cases, up to 70 percent can be withheld from wages.

Withholding limits

When calculating the amount of deduction, the accountant must focus on the limits regulated by law:

up to 50% - in general cases;
up to 70% - in exceptional cases.

Exceptional cases include alimony payments; compensation for harm caused to the health of another person; compensation for harm to individuals who suffered damage due to the premature death of their breadwinner; compensation for damage caused due to a criminal act.

However, in practice, questions often arise about exactly how much deduction should be made on a document. This is especially true in situations where one employee receives several enforcement documents at once. In this case, the payroll accountant must evaluate which of the documents received is more important, i.e. draws attention to the order of satisfaction of requirements under executive documents.

The first priority includes the exceptional situations listed above, as well as compensation for moral damage. Further, the requirements are distributed according to the degree of importance and, for example, the bank’s demand for collection of loan debt falls into the fourth stage.

As a result, it turns out that first it is necessary to satisfy the requirements related to the first stage. If possible, funds are withheld according to requirements from the following queues - second, third, etc.

Cheat sheet for an accountant: deductions based on writs of execution

If an organization receives writs of execution against employees, then it is the accounting department that has to deal with the issues of withholding on such documents. Moreover, the range of penalties is very wide - this includes alimony, loan debts, rent debts, and so on. Our article will help you make correct deductions from the wages of debtor workers.

Reasons for retention

When an organization receives writs of execution on official letterhead with the official seal of the court or bailiff service, there is no doubt about the legality of the lien. But accounting workers also have to deal with other documents. For example, alimony can be paid without a court decision - by a notarized agreement of the spouses. And sometimes a conscientious employee decides not to contact the official authorities at all and writes a statement to the accounting department stating that alimony should be withheld from his salary. What is the right thing to do in such cases? Let's figure it out.

In accordance with the provisions of Art. 137 of the Labor Code, deductions from wages are possible only in cases provided for by the Labor Code of the Russian Federation and other federal laws. In this case, no more than 20% can be withheld, and in cases provided for by law - no more than 50% of wages. In exceptional cases (collection of alimony for minor children, compensation for harm caused to the health of another person, compensation for harm to persons who suffered damage due to the death of the breadwinner, compensation for damage caused by a crime), the withholding cannot exceed 70% of wages (Article 138 of the Labor Code of the Russian Federation ).

Here it must be taken into account that the specified norms of labor legislation apply exclusively to deductions that are made regardless of the will of the employee - by decision of the employer or other authorized bodies and persons. Accordingly, in a situation where the basis for deduction is the statement of the employee himself, we are talking about the disposal of the amount of wages and no restrictions of the Labor Code of the Russian Federation apply. Therefore, at the request of the employee, deductions can be made in any amount without the restrictions established by Art. 138 of the Labor Code of the Russian Federation (letter of Rostrud dated September 16, 2012 No. PR/7156-6-1).

So, if we are talking about deductions at the request of the employee himself, then the accounting department has the right to withdraw from his salary exactly as much as is stated in the statement and use this money for the purposes specified in the statement. Now let's see what the status of this statement is from the point of view of the legislation on enforcement proceedings. This is important to determine the “weight” of the application in comparison with other documents received by the organization from bailiffs or from the courts.

According to paragraph 3 of Art. 98 of the Federal Law of 02.10.2007 No. 229-FZ “On Enforcement Proceedings” (hereinafter referred to as Law No. 229-FZ) persons paying wages or other periodic payments to the debtor, from the date of receipt of the writ of execution from the claimant or a copy of the writ of execution from the bailiff - the executor is obliged to withhold funds from wages and other income of the debtor in accordance with the requirements contained in the executive document. The list of types of executive documents is given in Art. 12 of Law No. 229-FZ. In particular, these are writs of execution, court orders and notarized agreements on the payment of alimony (or their notarized copies), as well as orders of the bailiff. The employee’s application for withholding alimony is not named among the enforcement documents.

Please note: a notarial agreement on the payment of alimony is a full-fledged executive document. This means that if an employee brings just such an agreement, then we are no longer talking about voluntary withholding “upon application,” but rather about the organization’s obligation to carry out withholdings. And in this case, all restrictions established by the Labor Code of the Russian Federation apply.

Thus, any of the official executive documents listed above will be higher in status than the employee’s handwritten statement. This means that the organization must execute such official documents first of all. Therefore, if, in relation to the same employee, the accounting department receives, for example, a decree from a bailiff to withhold 50% of wages (other income) to pay off a loan debt, then the organization will be obliged to first withhold funds from the salary in the amount specified in this resolution. And from the remaining part of the salary, it will be possible to deduct it at the request of the employee (unless, of course, he withdraws it). At the same time, as we have already discussed withholding, no restrictions apply.

Start moment of holding

Having understood the grounds for retention, you can move on to issues related to fulfilling the requirements of executive documents. And the first difficulties that the accounting department faces immediately after receiving the writ of execution are: from what point to make deductions and whether it is necessary to determine the amount of debt.

The rules for determining the starting date for deductions from wages are given in paragraph 3 of Art. 98 of Law No. 229-FZ. It says that persons paying wages to the debtor are required to withhold funds from it in accordance with the requirements contained in the writ of execution, immediately from the date of receipt of the writ of execution.

Thus, deductions need to start from the moment the executive document reaches the organization. For example, if a writ of execution or a court order was received by the company in early April, before the salary for March was paid, then the first deduction will be made when the March salary is paid. And if the writ of execution was received after the salary for March was paid, then the first deduction will be from the April salary. That is, in this part everything is quite simple: deductions always begin only after receiving the writ of execution.

But the writ of execution may directly state that collections must be carried out from the debtor’s income, starting from a certain date. And if the document ends up in the accounting department much later, then the employee will be left with a debt. How to deal with it: is the organization obliged to calculate this debt itself and retain it in addition to current payments?

The answer to this question depends on what kind of executive document was received by the organization. If the collection is carried out by decision (resolution) of the bailiff, then the debt is determined by the bailiff and is indicated in the resolution (clause 2 of Article 102 of Law No. 229-FZ). Accordingly, in this case, the accountant does not have to calculate anything on his own - he takes only those amounts that are indicated by the bailiff in the resolution. And if the debt is not defined there, then there is no need to retain it.

But if the collection is made on the basis of a notarial agreement, a writ of execution or a court order that was received by the accounting department, then other rules apply. By virtue of clause 3 of Art. 102 of Law No. 229-FZ, the amount of debt for alimony paid for minor children in shares of the debtor’s earnings is determined based on the earnings and other income of the debtor for the period during which alimony was not collected. And the responsibility to determine such debt lies with the organization that received the writ of execution.

That is, according to such executive documents, it is the accounting department that needs to determine the amount of debt for the period from the date specified in the relevant document to the date of its receipt by the organization, during which the alimony established by this document was not withheld. This debt is determined based on the employee’s earnings for the specified period and is deducted from current payments simultaneously with current payments, taking into account the restrictions established by Art. 138 of the Labor Code of the Russian Federation, up to full repayment.

Please note that the obligation to determine the debt upon receipt of the above executive documents in the accounting department arises only in relation to alimony for minor children (clause 3 of Article 102 of Law No. 229-FZ). For any other requirements, including alimony for the maintenance of adult disabled relatives, the debt should not be determined - this can only be done by an authorized body (bailiff, court, etc.).

Limits for retention

Retention limits also deserve special attention. Although, it would seem, the norms in this part are quite simple.

According to the provisions of Art. 138 Labor Code of the Russian Federation and Art. 99 of Law No. 229-FZ, in general, no more than 50% of earnings can be withheld, and in exceptional cases, 70% can be withheld. And there are only four such cases:

— collection of alimony for minor children;

— compensation for harm caused to the health of another person;

— compensation for damage to persons who suffered damage due to the death of the breadwinner;

- compensation for damage caused by the crime.

Nevertheless, in practice, questions about the amount that can be withheld arise constantly, especially if one employee has received several enforcement documents, each of which requires deductions to be made at a certain percentage of earnings.

For example, what should you do if one employee has a court order to withhold child support in the amount of 1/3 of the salary, as well as a writ of execution to collect half of the earnings against the debt on a bank loan? After all, on the one hand, when collecting alimony for minor children, it is permissible to withhold up to 70% of earnings. On the other hand, when recovering in favor of the bank, it is already illegal to withhold more than half of the earnings. How to determine which penalty is more important?

The answer to this question is found in paragraph 1 of Art. 111 of Law No. 229-FZ, which establishes the order of satisfaction of requirements under executive documents. According to this norm, claims for the collection of alimony, compensation for harm caused to health, compensation for harm in connection with the death of the breadwinner, compensation for damage caused by a crime, as well as claims for compensation for moral damage are considered to be of the first priority. And the requirements of banks for the collection of debt under contracts are to the fourth.

At the same time, in paragraph 2 of Art. 111 of Law No. 229-FZ states that each collected amount is first used to pay off the first priority claim. And the requirements of each subsequent queue are satisfied after the requirements of the previous queue are satisfied in full.

If we apply these rules to our situation, it turns out that the withheld amount should primarily be used to pay alimony. Alimony will be paid in full after deducting a third of the employee’s earnings. As for the debt on a bank loan, half of the salary minus the withheld amount of alimony will be used to repay it.

But here's a more complicated situation. The employee is deducted both child support and alimony for the maintenance of disabled adult relatives (for example, parents). The problem here is one of legislative language. As we remember, when collecting alimony, the amount of deduction can reach 70% of the salary. But at the same time in Art. 138 of the Labor Code of the Russian Federation and clause 3 of Art. 99 of Law No. 229-FZ deals with the collection of alimony specifically for minor children. Although, as follows from Art. 87 and 90 of the Family Code, amounts paid for the maintenance of parents and ex-spouse are also recognized as alimony. But since they are not child support, no more than half of the earnings can be withheld to meet these requirements.

At the same time, when establishing the order of satisfaction of demands, the legislator did not separate child support from other alimony. This means that for the purposes of distribution of money, any alimony is considered first priority. And the special rules of clause 3 of Art. come into play. 111 of Law No. 229-FZ, which say: if the collected amount is not enough to satisfy all claimants in one queue, then this amount is distributed among them in proportion to the amount due to each of them, specified in the executive document.

And here the accountant needs to be especially careful, since only the amount within 50% of earnings needs to be distributed among all participants in the first stage. After all, adult recipients of alimony have no right to count on more.

In this regard, the algorithm of actions will be as follows.

1. First, taking into account the amount of earnings and the share of alimony, we determine the amount of the penalty in a fixed amount, that is, we determine exactly how much in rubles each dependent should receive in a given month.

2. Then, from the employee’s earnings, the amount of alimony for the maintenance of both the children and the adult recipient is withheld within half the salary. If this is not enough to pay each of the recipients the entire amount determined in the first step, then what is withheld is distributed between them in proportion to the amount due to each of them.

3. And after that, additional child support is withheld in the amount of “up to 70% of earnings.” The withheld amount is sent only to minor children (if there are several of them, then it is again distributed among them in proportion to the amount due to each of them).

Let us illustrate the given algorithm with a numerical example.

Example
Let’s assume that an employee has three court orders for alimony:
- for a minor daughter in the amount of 1/6 of earnings;
- for a minor son in the amount of 1/4 of earnings;
- in favor of the ex-wife in the amount of 3,000 rubles. monthly.
The employee’s salary is 10,000 rubles, and he has the right to a standard personal income tax deduction for both children. Let us remind you that the child deduction for each child is 1,400 rubles. (Subclause 4, Clause 1, Article 218 of the Tax Code of the Russian Federation).
Since according to the rules of paragraph 1 of Art. 99 of Law No. 229-FZ, deductions are made from the amount remaining after payment of personal income tax, then in our case, deductions will be determined based on 9064 rubles. (10,000 rub. – (10,000 rub. – 1,400 rub. x 2) x 13%).
We determine the fixed amounts that are due to each of the creditors:
- spouse - 3000 rubles;
— son — 2266 rub. (9064 RUR x 1/4);
- daughter - 1510.67 rubles. (9064 RUR x 1/6).
The total amount of deduction will be 6776.67 rubles. (3000 rubles + 2266 rubles + 1510.67 rubles), which is more than half of earnings (9064 rubles x 50% = 4532 rubles).
This means that first we withhold exactly half of the earnings (4,532 rubles) and distribute this amount among all three claimants in proportion to their requirements.
The wife's share will be 2006.30 rubles. (4532 rubles: 6776.67 rubles x 3000 rubles).
The son's share is 1,515.42 rubles. (4532 rubles: 6776.67 rubles x 2266 rubles).
The daughter's share is 1010.28 rubles. (4532 rubles: 6776.67 rubles x 1510.67 rubles).
As we see, the children received less than what they are entitled to according to the executive document. This means that you need to make an additional deduction within 70% of your earnings, that is, withhold another 1812.8 rubles. (9064 rubles x 70% - 4532 rubles). This amount is divided only between the children. The son's share will be 1087.68 rubles. (1812.8 rubles: (2266 rubles + 1510.67 rubles)) x 2266, and the daughter’s share is 725.12 rubles. (1812.8 rub. : (2266 rub. + 1510.67 rub.)) x 1510.67 rub.
As a result, the wife will receive 2003.30 rubles, the son - 2028.04 rubles. and daughter - 1352.02 rubles.

Transfer fee

Problems with limits also arise in more trivial situations. For example, what about fees for transferring withholding amounts? They are according to the rules of paragraph 3 of Art. 98 of Law No. 229-FZ are also subject to withholding from the debtor, since it is he who must pay for the transfer and transfer of the withheld funds. And when the employee’s salary is enough to “fit” both the deduction itself and the transfer fee into the allotted limit, everything goes quite smoothly. But what should you do if the executive documents order you to collect the maximum allowable amount of salary from the employee? Where should translation costs go in this case? Should we collect them beyond the limits or reduce the recovery according to the writ of execution?

Neither the Labor Code nor Law No. 229-FZ contains a direct answer to these questions. But when setting deduction limits, the legislation does not make any exceptions for transfer fees. This means that these amounts cannot be collected beyond the limits.

In turn, clause 3 of Art. 110 of Law No. 229-FZ says that deductions must be carried out in the following order. First, the actual amount of the debt is withheld. And only after this can the costs of carrying out enforcement actions and the enforcement fee be withheld.

The transfer fee is specified in Art. 116 of Law No. 229-FZ as an expense for carrying out enforcement actions. It turns out that it is collected in the second place, only after the amount of the debt has been collected. Therefore, it is also unlawful to reduce the amount of the main withholding by the transfer fee.

The way out of this legal impasse is found by carefully reading the provisions of Art. 110 of Law No. 229-FZ. It does not say that with periodic deductions from wages, the amount of the debt must be collected in full in order to deduct the costs of carrying out enforcement actions. And since the law directly requires the transfer to be carried out at the expense of the debtor, the organization still has the right to reduce the current withholding under the writ of execution by the amount of the transfer fee, if both amounts do not fit into the limit.

It is clear that in this case the employee will develop a debt, and the deductions will continue until it is fully repaid, including after the child for whom the alimony was withheld comes of age.

If the employee is not satisfied with this situation, he can write a statement requesting that the transfer fee be withheld from his salary in addition to the deduction under the writ of execution. As we remember, in this case it will no longer be a forced deduction, but a voluntary disposal of wages, to which the limits do not apply.

The calendar is not important

Another question that accountants have if several executive documents are received for one employee is related to the calendar order of execution of documents. Does it matter that on the date of receipt of the document there are already others in relation to the employee? Do I need to put a new document in a queue or should I include deductions for it in the “common pot”?

Let us say right away that in terms of the execution of several documents on collection, Law No. 229-FZ does not contain such a thing as “calendar priority” at all. As already noted, in Art. 98 of Law No. 229-FZ contains a general rule that deductions must begin from the date of receipt of the writ of execution. Without any reservations about whether this is the first document in relation to a particular debtor or the twenty-fifth.

In turn, in paragraph 3 of Art. 111 of Law No. 229-FZ also contains a universal rule on the procedure for distributing amounts between collectors under several writs of execution. Again, without any connection to the time of receipt of the writ of execution.

So, in the case of enforcement documents, there is no need to form a “queue for collection” depending on the date of receipt of the document. As soon as the company receives another such document, it is necessary to begin its execution along with the existing ones. In this case, the new claimant is immediately included in the calculation when determining the share of the withheld due to him. And in a similar way, collection is carried out until the requirements contained in each of the documents are fulfilled in full, after which this document, based on the proportion for the distribution of the collected amount, is disposed of and the distribution is made among the remaining collectors.

Determining the base for retention

As we have already said, the amount of deduction from the debtor’s wages is calculated from the amount remaining after withholding taxes (clause 1 of Article 99 of Law No. 229-FZ). This rule does not raise questions until the employee has non-monetary income - material benefits or income in kind, personal income tax on which is also withheld from wages (clause 4 of Article 226 of the Tax Code of the Russian Federation). Should it be taken into account when calculating deductions or is only “net” personal income tax on wages taken into account?

Law No. 229-FZ does not answer this question. Let us turn to the List of types of wages and other income from which alimony for minor children is withheld (approved by Decree of the Government of the Russian Federation dated July 18, 1996 No. 841). In paragraph 4 of this List there is a clause that the basis for withholding alimony is determined after withholding taxes in accordance with tax legislation, that is, the Tax Code. Let us note that Rostrud specialists, when answering the question about the procedure for determining the amount of deductions from wages, also refer to the provisions of the Tax Code of the Russian Federation (letter dated December 28, 2006 No. 2261-6-1).

The procedure for withholding personal income tax is established in Art. 226 Tax Code of the Russian Federation. Thus, tax agents first calculate personal income tax (as of the date of actual receipt of income), and then withhold the calculated amount of tax directly from the individual’s income upon their actual payment. At the same time, it is stipulated that personal income tax calculated on non-cash income must be withheld from any income in cash paid on that day or later by the tax agent to the taxpayer.

Thus, personal income tax is always withheld from the money due to the employee, including from his salary. At the same time, the Tax Code of the Russian Federation does not make a difference between the withholding of personal income tax on wages itself and the previously calculated personal income tax on non-monetary income - the total amount of calculated tax is subject to withholding.

Taking into account the above, the organization paying the employee’s salary will withhold from it both personal income tax from the salary itself and personal income tax from non-monetary income. This, in turn, means that according to the rules of Art. 99 of Law No. 229-FZ, the amount of withholding under the executive document will be determined from the remaining amount of personal income tax after withholding.

Procedure for working with writs of execution

The organization receives a wage foreclosure filed by employees of the bailiff service. The following documents are attached to it:

copy of the writ of execution;
resolution on withholding the enforcement fee;
account details with a credit institution for transferring withheld amounts.

When receiving a deduction from wages, you need to do the following:

register the document in a special journal, the form of which can be developed by the company independently;
fill out and send the tear-off spine to the bailiff. This action will prove that the writ of execution was received by the organization and accepted for execution;
it is obligatory to familiarize the employee for whom the writ of execution has been received with its contents against signature;
provide the payroll accountant with the recorded withholding order;
keep the received document until it is returned to the bailiff.

In terms of organizing the document flow of executive documents, the legislation does not clearly indicate how exactly it should be carried out. However, if the document is lost or it is untimely returned to the bailiffs, for example, upon dismissal of an employee, then a fine will be imposed on the company and its officials in accordance with Part 3 of Art. 17.14 of the Code of Administrative Offenses of the Russian Federation, namely for the employer from 50 to 100 thousand rubles. and for responsible persons from 15 to 20 thousand rubles. The same administrative penalty is provided if, according to the executive document, the specified requirements for withholding and transferring funds are not fulfilled.

Control over the processing of writs of execution is assigned to bailiffs. They have the right to conduct inspections in companies to which enforcement documents have been sent to employees.

Important! In order to protect the organization from penalties, it is advisable to properly organize the recording and storage of writs of execution. You should also appoint responsible persons who will register, store and execute documents.

Ways to reduce penalties from an employee’s salary

When an employee does not agree with what he has been ordered to pay, he has the right to appeal to the appellate court with objections. A citizen will be able to submit an application within 10 days. The result can be either a positive decision in favor of the plaintiff or a negative one.

This is important to know: What to do with a writ of execution for alimony: where to get it and where to submit it

If the writ of execution has already been issued and is in the bailiff service, then there are also two options for action that the employee can take:

Make an appointment with the senior bailiff of the unit where the enforcement proceedings in the specified case are being carried out;
File an appeal to the court where the decision was made. Here you can send requests to change the collection procedure and also need to be changed.

In some cases, the court completely or partially cancels payments. What may influence the court's decision:

Health problems. Moreover, it is not necessarily the health of the debtor; problems with family members can also influence the decision;
Living with the defendant's dependents.

Also, the presence or absence of an official place of work may have a significant impact on the court’s decision.

Example of calculation of deductions

Let's consider an example of calculating deductions for two executive documents received by the employer in relation to one employee.

First Spanish sheet - on withholding child support payments in the amount of 25% of wages.

Second Spanish sheet - about withholding debt under a loan agreement in the amount of 50% of the salary, which is equal to 15,000 rubles.

For October 2021, the employee received a salary of 25,000 rubles. He has the right to receive a standard tax deduction - 1,400 rubles. for a minor child.

The accountant must make the following calculations:

Personal income tax = (25,000 - 1,400) * 13% = 3,068 rubles.
1 sp. sheet = (25,000 - 3,068) * 25% = 5,483 rub.
2 Spanish sheet = (25,000 - 3,068) * 50% = 10,966 rub.

However, according to the second Spanish According to the document, the amount should be withheld in a smaller amount, since it is necessary to take into account the deduction under the first application. document:

(25,000 - 3,068) * 50% - 5,483 = 5,483 rubles.

Residual debt under the second application. the document will need to be withheld in the following months in the same way, that is, after alimony is withheld.

Retention period

If we are talking about a one-time collection of a small amount (debt, material damage), then the retention period is usually reflected in the enforcement document itself:

“Material damage in the amount of 983 rubles. withhold from Nikitin’s salary until May 1, 2021.”

In this case, the accountant withholds the established amount for the next salary payment.

If the collection period is not specified in the writ of execution, then the accountant is obliged to make deductions and pay the debt to the recipient within 3 working days from the date of payment of the employee’s salary.

Holding Features

When making deductions from wages, you need to pay attention to the following nuances:

withholding cannot apply to certain types of income, for example, state benefits or financial assistance from the federal budget, certain types of compensation payments, etc.;
the fee for transferring money may be withheld from the employee in respect of whom this procedure is being carried out. This can be either a commission from a credit institution for processing a payment order or costs for transfer by mail. The percentage limitation established by law does not apply to these amounts;
when a new requirement is received, the document is taken into account along with previously received ones, i.e., it is not postponed until the previous withholding requirements are fully satisfied;
bailiffs can check how deductions are calculated, either on their own initiative or on the basis of a complaint from the claimant.

Automation of accounting

To automatically process writs of execution in 1C, you must first configure the program, namely, check the box that requires deductions to be made on writs of execution. In this case, automatic calculation of deductions will be made in accordance with the entered requirements for each document.

Then you need to set up a list of payments that will participate in the formation of the base for deduction under executive documents. The list can be adjusted depending on what is indicated in the company’s local documents.

To enter information on a specific writ of execution in 1C, use the tab associated with deductions. In the document being created, you must indicate all the important conditions contained in the executive document. Based on the information entered, you can generate a registration card for the executive document. Information on all cards goes into a special journal for recording executive documents.

Direct deduction according to executive documents is carried out on the basis of a salary calculation operation. The accountant has the opportunity to disclose information and check the correctness of calculation of the amounts of deductions for a specific month of calculating wages to an individual.

What payments do bailiffs have the right to withhold?

50% of my salary is withheld according to the writ of execution. I'm going on maternity leave in July. What payments do bailiffs have the right to withhold (maternity pay, child care benefits up to 1.5 years)?

Article 101 of the Federal Law of the Russian Federation No. 229-FZ “On Enforcement Proceedings” defines the types of income that cannot be levied:

1. Collection CANNOT BE APPLIED to the following types of income:

1) sums of money paid in compensation for harm caused to health; (child support is withheld)

2) sums of money paid in compensation for damage in connection with the death of the breadwinner;

3) sums of money paid to persons who received injuries (wounds, injuries, concussions) in the performance of their official duties, and members of their families in the event of the death of these persons;

4) compensation payments from the federal budget, budgets of constituent entities of the Russian Federation and local budgets to citizens affected by radiation or man-made disasters; (child support is withheld)

5) compensation payments from the federal budget, budgets of constituent entities of the Russian Federation and local budgets to citizens in connection with caring for disabled citizens;

6) monthly cash payments and (or) annual cash payments accrued in accordance with the legislation of the Russian Federation to certain categories of citizens (compensation for travel, purchase of medicines, etc.);

7) amounts of money paid as alimony, as well as amounts paid for the maintenance of minor children during the search for their parents;

compensation payments established by the labor legislation of the Russian Federation:

a) in connection with a business trip, transfer, employment or assignment to work in another location;

b) due to wear and tear of a tool belonging to the employee;

c) sums of money paid by the organization in connection with the birth of a child, the death of relatives, and the registration of marriage;

9) insurance coverage for compulsory social insurance, with the exception of old-age pensions, disability pensions and temporary disability benefits;

10) pensions in case of loss of a breadwinner, paid from the federal budget;

11) payments to pensions in the event of the loss of a breadwinner from the budgets of the constituent entities of the Russian Federation;

12) benefits to citizens with children, paid from the federal budget, state extra-budgetary funds, budgets of constituent entities of the Russian Federation and local budgets;

13) funds of maternity (family) capital provided for by Federal Law of December 29, 2006 N 256-FZ “On additional measures of state support for families with children”;

14) the amount of one-time financial assistance paid from the federal budget, budgets of constituent entities of the Russian Federation and local budgets, extra-budgetary funds, from funds of foreign states, Russian, foreign and interstate organizations, and other sources:

a) in connection with a natural disaster or other emergency circumstances;

b) in connection with a terrorist act;

c) in connection with the death of a family member;

d) in the form of humanitarian aid;

e) for providing assistance in identifying, preventing, suppressing and solving terrorist acts and other crimes;

15) the amount of full or partial compensation for the cost of vouchers, with the exception of tourist ones, paid by employers to their employees and (or) members of their families, disabled people not working in this organization, to sanatorium-resort and health-improving institutions located on the territory of the Russian Federation, as well as amounts full or partial compensation of the cost of vouchers for children under the age of sixteen to sanatorium-resort and health-improving institutions located on the territory of the Russian Federation;

16) the amount of compensation for the cost of travel to the place of treatment and back (including the accompanying person), if such compensation is provided for by federal law;

17) social benefit for funeral.

2. For alimony obligations in relation to minor children, as well as for obligations for compensation for damage in connection with the death of the breadwinner, the restrictions on foreclosure established by paragraphs 1 and 4 of part 1 of this article do not apply.

This is important to know: The writ of execution for alimony has been lost, what to do?