Alimony from sick leave: withheld or not, at the expense of the Social Insurance Fund

No matter what happens to parents, their children's needs still remain and need to be met every day. In particular, the illness of parents does not cause the cancellation of their responsibilities to support their own children. In case of illness, working citizens are paid according to the sick leave issued in connection with the illness. Therefore, if a sick parent is obliged to pay benefits to his children, then alimony should be deducted from his sick leave.

What conditions serve as the basis for the payment of alimony from accruals on sick leave, and how payments are calculated upon presentation of this document, we will consider further.

Legislative framework for deductions of alimony from sick leave

During the period when the employee was sick, he receives a medical document in the form of a certificate of his incapacity for work due to illness. Payment of wage compensation upon presentation of a sick leave certificate of incapacity for work is established by Federal Law No. 255 of 2006.

It is issued when the following cases occur:

• in case of illness or injury of an employee;
• when caring for a sick family member;
• if it is necessary to care for a child under 7 years of age in case of quarantine;
• when caring for an incapacitated relative who is disabled;
• when performing prosthetics for medical reasons;
• if it is necessary for rehabilitation and follow-up treatment in a sanatorium after inpatient treatment.

A mandatory condition for paying sick leave in all of the above cases is the official employment of the employee with the enterprise. It involves the employer deducting insurance payments to the Social Insurance Fund.

In accordance with Government Decree No. 841, which includes a list of different types of income from which alimony is required, accruals for sick leave are also included in this list. Therefore, having received an employee’s sick leave, the company’s accounting department is obliged, after deducting VAT, to calculate and pay the amount of alimony to the recipient.

Conditions required by the accounting department for the transfer of alimony

In order for the accounting department to make alimony deductions, it is not enough for it to present one sick leave certificate.

The basis for such transfers is one of the following documents:

• agreement of parents on the payment of alimony, certified by a notary;
• writ of execution drawn up by court decision;
• a child support withholding order issued by a court.

The basis cannot be a personal statement from the payer or an instruction from a bailiff. The bailiffs, like the employee himself, can present only one of the documents listed above so that the accounting department has the legal right to make the required transfers.

The actions of the employer upon receipt of a writ of execution or other document for the collection of alimony are determined by law. When a writ of execution arrives at the enterprise where the payer works, the document is registered in a journal specially designed for this purpose. It states:

• date of receipt of the document and its number;
• data of the executive body carrying out the collection;
• details of the alimony payer;
• amount of payments and method of calculation.

After registration, the document is transferred for execution to the accounting department of the enterprise.

Within three days after registration, it is necessary to inform the bailiffs about the fact of receipt of the document for execution. Withholding of alimony must be carried out regularly according to the schedule specified in the sheet.

  An exception for violating the terms of alimony payments may be the payer’s prolonged stay on sick leave.

In case of dismissal of the payer from the organization, the administration is obliged to notify bailiffs about this.

How is alimony paid on sick leave?

If bailiffs initiate enforcement proceedings, they must first establish the place where the payer works and receives his main income. The writ of execution sent to the enterprise by the bailiffs must contain instructions on the income from which deductions are withheld.

Important! The writ of execution must necessarily contain a clause on the withholding of alimony from payments on sick leave.

If there is no such indication in it, then you will have to re-apply to the court with an application to include income from the payer’s sick leave in the calculation of alimony. Such an appeal is advisable mainly when the payer regularly presents sick leave to the accounting department of his enterprise, thus trying to evade alimony payments.

Provided that alimony is paid in the established fixed amount, it will not change due to the illness of the payer. Moreover, the amount of this amount should not exceed 70% of the compensation for earnings on the certificate of incapacity for work.

In a situation where an employee is disabled due to illness for more than one month, the procedure for monthly deduction of alimony is not applicable.

This is explained by the fact that the calculation of payment for a certificate of incapacity for work is carried out after presenting the document to the accounting department.

Therefore, deduction of alimony can only be made when the employee actually receives compensation under a sick leave document.

Amount of alimony payments on sick leave

The amount paid for sick leave is now closely related to the citizen’s length of service. The longer the payer’s work experience, the higher the amount of sick leave benefits. Thus, with more than 8.5 years of experience, 100% of the employee’s salary is paid. From 5.5 years of work the rate is 80%, and less than this period - only 60%.

The amount of compensation is calculated from the average salary of the employee, taking into account his earnings received for the previous period of illness. To carry out the calculation, we take the income that the employee received during the two-year period before the illness. If during this time he changed his place of work, then the total amount of income received in all places where he worked is used for the calculation.

The amount of alimony depends on the established method of calculation. If a share or percentage calculation is accepted, then one child will receive 25% of the sick leave payment, for two children the amount will be 33%, and for three or more – 50%.

Important! The amount of alimony due to the recipient is withheld by the executor simultaneously with the calculation of the amount of payment for sick leave. Payment of alimony must be made within three days from the date of receipt of the payment calculation.

As stated above, alimony is paid from sick leave accruals not only when the employee himself is ill, but also when he is caring for a small child or an incapacitated family member.

However, there are situations when the payer can obtain exemption from child support payments. To do this, he must go to court, having compelling reasons for exemption from payments.

The court may take into account the presence of a complex illness that requires long-term treatment with the use of expensive medications, the difficult financial situation of the plaintiff, which does not allow him to pay alimony, because

this significantly worsens the situation of his family and other children, etc.

When considering the issue, the situation with provision in the family of not only the payer, but also the recipient of alimony is taken into account.

Source: https://lawinfo24.ru/family/alimenty/alimenty-s-bolnichnogo-lista

Alimony from sick leave: withheld or not, at the expense of the Social Insurance Fund

The responsibility to support the child lies with both parents, even if they do not
live together.
The legislation establishes a list of income from which funds are transferred to a minor. The question of whether alimony is withheld from sick leave often worries
both employers and benefit recipients.

Withholding of alimony on a certificate of incapacity for work

The accounting department of the enterprise withholds payments for the maintenance of a minor if there is a writ of execution, a court decision or a statement from the employee himself.

The income from which benefits are calculated is approved by Government Decree No. 841 of July 18, 1996.

The legislative act states that payments must be made from all types of earnings, including bonuses, financial assistance, dividends, etc. The exception is a pension paid for the loss of a breadwinner.

Financial assistance related to the death of a relative or a natural disaster that caused serious material damage is not taken into account.

Alimony is calculated
regardless of the reason for which the certificate of incapacity for work is issued:

• due to
  employee illness;
• caring for
  a relative;
• upon injury
  .

The law
provides that alimony from
sick leave is calculated in the following situations:

• in the presence of a court decision;
• if there is a document from bailiffs.

• In both cases, funds for the maintenance of a minor are withheld by the employer from the accrued benefits.
• If alimony is transferred directly at the request of the employee, then if there is a certificate of incapacity for work, the organization’s accounting department should not pay it.
• The benefit is accrued if there is a voluntary agreement on its payment, certified by a notary office.

Alimony payments are not deducted from sick leave payments if it was issued for pregnancy and childbirth.

How to sue for child support: through State Services.

Withholding alimony at the expense of the Social Insurance Fund

The question often arises whether alimony is withheld from sick leave if the certificate of incapacity for work is paid for from the Social Insurance Fund. A pilot project of the Social Insurance Fund is being implemented in several regions of the Russian Federation.

It provides that the employer pays benefits only for 3 days after the occurrence of the insured event. The remaining funds are accrued and paid directly to the Social Insurance Fund.

A pilot project of the Social Insurance Fund is being implemented in several regions of the Russian Federation. It provides that the employer pays benefits only for 3 days after the occurrence of the insured event. The remaining funds are accrued and paid directly to the Social Insurance Fund.

Accordingly, in the accounting department of the enterprise, alimony is withheld only from benefits for 3 days. The remaining amount must be transferred by the Social Insurance Fund.

At the same time, it is necessary to submit a writ of execution, a court decision or a voluntary agreement on the transfer of funds or copies thereof to the government structure.

This can be done by bailiffs or directly by the recipient of payments. It is allowed for the document to be provided to the Social Insurance Fund by the employer.

1. If there is a voluntary agreement, the employee himself can notify the government agency that it is necessary to withhold funds for the maintenance of the minor in the specified amount.
2. The Social Insurance Fund will withhold alimony from the accrued benefit only after it receives documentary evidence that the employee is an alimony payer.
3. It should be taken into account that, according to the law, payments are made no later than 10 days after the paperwork about the occurrence of the insured event is provided.

There are situations when documents are provided later. In this case, the benefit may already be assigned and paid. Consequently, alimony arrears arise that will need to be repaid.

Read also: Malicious evasion of alimony payment: how long, criminal code, judicial practice

The debt may be specified in the order of the bailiffs. The recipient of the payments must provide the paper to the accounting department of the enterprise where the alimony payer works.

Application for alimony in a fixed amount. [38.00 KB]

Calculation of alimony

Knowing whether alimony from sick leave is withheld or not , it is important to keep in mind the method of calculation. For temporary disability certificates, benefits are calculated in the same way as for other income.

13% of personal income tax is calculated from the accrued amount, and the resulting result is multiplied by the percentage used for alimony.

Funds paid for the maintenance of minors can be:

• 25% - for
  one;
• 33% -
  two;
• 50% - for three
  or more children.

Application for child support after divorce. [12.38 KB]

If there is debt, the maximum percentage of payments is no more than 70% of income.

Alimony can also be paid in a fixed amount, as specified in a voluntary agreement between former spouses or a writ of execution. In this case, the payer's income does not matter.

support benefits on
sick leave are not paid in the following situations:

• if you are
  injured at work while performing direct work duties;
• in the case
  where the benefit is accrued at the request of the payer himself, there are no papers
  from other authorities.

There are employers who, if an employee has sick leave, if the benefit accrued is too small, make him an additional payment. Its goal is to bring income to the average employee's earnings.

In this case, alimony will be withheld both from the funds assigned under the certificate of temporary incapacity for work and from the additional payment. But the benefit is calculated only after deducting personal income tax.

Conclusion

Family law provides for responsibility for the maintenance of a minor child, which lies with both parents. When divorcing, many couples enter into a voluntary agreement on payments for children or resolve the issue in court.

Writs of execution can be submitted to the accounting department of the organization where one of the parents works, so that alimony is transferred automatically from all income of the payer.

The benefit is also withheld from sick leave payments, regardless of whether the employee was sick himself or was caring for a relative. If the funds are paid by the Social Insurance Fund, then the government agency will need to provide an executive document on the withholding of funds for alimony.

Source: https://pravasemei.ru/alimenty/alimenty-s-bolnichnogo-lista/

Is alimony from sick leave withheld or not?

Home » Alimony » Child support from sick leave

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With the birth of children, parents take on obligations to support them, and even divorce does not abolish responsibility for minors. But what to do if the second parent gets sick and his incapacity for work is confirmed by a sick leave certificate? What to do if the alimony provider wants to underestimate the amount of payments under the guise of illness? Knowledge of the laws will help you understand any confusing situation.

Is alimony deducted from sick leave?

The list of income from which alimony is collected is indicated in the Decree of the Government of the Russian Federation No. 841 of July 18, 1996.

According to paragraph 2 paragraphs. “c” of the said Resolution, alimony is withheld from benefits received in connection with temporary disability. The grounds for penalties are a court order or a notarized agreement on the payment of alimony.

If an employee personally applies to the accounting department with an application for accrual of payments, or the bailiff sends an official letter to the enterprise, funds for minors will be collected only from the amount of the official salary for the days worked. Alimony from earnings received on sick leave will not be paid.

Mandatory document for calculating alimony from sick leave

Collections are made only if the alimony provider’s enterprise has a writ of execution. Depending on the voluntary or compulsory procedure for making payments, such a document may be:

1. Alimony agreement. The agreement between the parents contains provisions on the amount of income, the procedure, and the timing of their implementation. If a parent is required to pay child support for several children, there must be an appropriate number of agreements. If life circumstances change, it will be easier to make changes to the Agreement for one child. Only with notarization does the agreement acquire the force of a writ of execution. When receiving it, the administration must be guided by the provisions of Art. 109 of the RF IC, transferring funds to the alimony recipient’s account no later than 3 days from the date of transfer of salary or other income to the employee’s account.
2. Court decision on alimony payments. The decision is received on the basis of a court hearing on the assignment of alimony. The verdict can be implemented by a writ of execution, which is handed to the claimant for transfer to the bailiff service (Bailiff Service), or sent to the appropriate body by the assistant judge. When the decision comes into force, the writ of execution is sent to the payer’s place of work. It is better for the transfer to be made by a bailiff - an employee of the SSP. This way, control over the implementation of the decision will be stricter and more efficient.
3. A court order for alimony is issued in court upon the application of an interested person. The procedure does not require a court hearing. The original document is provided to the SSP to initiate enforcement proceedings.

Only upon provision of one of the specified documents will payments be made from the alimony provider’s sick leave.

The algorithm for receiving funds for a child is as follows:

1. Obtain the official document necessary to make deductions in one of the following ways: by filing a claim in court or by signing an agreement in the presence of a notary.
2. Contact the SSP with a writ of execution or directly to the enterprise.
3. Wait for the writ of execution to be submitted to the enterprise’s accounting department.
4. Receive funds to the account specified in the executive document.

In case of delay in alimony receipts or unlawful refusal to make transfers, it is recommended to contact the bailiff.

Amount of alimony from sick leave in 2020

During the period of incapacity for work, the parent is paid income - “sick leave”, the amount of which depends on the following indicators:

• the amount of official wages for the last 2 years of work;
• length of work experience.

If a parent has worked for less than 5 years, “sick leave” is calculated for him, taking 60% of average earnings as the calculation base (Part 1 of Article 7 of Law No. 255-FZ of December 29, 2006), with 5-8 years of experience, the amount of payments will be 80% of the average salary, with an experience of 8 years or more, cash receipts in case of temporary disability are equal to salary.

Sick leave payments are subject to taxation, the tax rate is 13%. After tax deductions are made, the amount of alimony is calculated.

Example

An employee of the enterprise, citizen K., must transfer 25% of income per child according to a notarized agreement. He provided the company with a certificate of temporary disability from July 2 to July 11, 2018 (10 calendar days). Over the previous 2 years, his total salary was 420 thousand rubles. and 613 thousand rubles.

The average daily wage for an employee (rubles): (420,000+613,000) / 730= 1,415 rubles.

For 10 days of incapacity for work, he is entitled without deductions for personal income tax: 1,415 X 10 = 14,150 rubles.

Tax deduction: RUB 14,150. X 13% = 1,839.5 rubles.

Alimony from sick leave will be:

(amount of temporary disability benefit - personal income tax) X assigned percentage of alimony deductions.

Calculation in rubles: (14,150 - 1,839.50) X 25% = 3,077.6 rubles.

Citizen K. will ultimately receive sick leave payments in the amount of 9,233 rubles.

Withholding of alimony from the amount of insurance payments

There has been confusion about whether alimony is levied on insurance payments. The reason is a number of contradictions in legislative acts.

Insurance payment is money that is transferred in accordance with the procedure established by law or contract to the injured person. As a result of the occurrence of an insured event, the beneficiary receives income. The following regulations come into conflict:

• Government Decree No. 841, where in paragraph 2, paragraphs. “m” says that alimony is levied on amounts paid as compensation for injury to health, but the Resolution makes no mention of deductions from the insurance amount;
• Law No. 229-FZ “On Enforcement Proceedings”. In Art. 101 clause 1 clause 9 indicates that collection cannot be made from the amount of insurance coverage for compulsory social insurance (except for old-age pensions, disability, temporary disability, funded pension), however, in paragraph 2 of Art. 101 immediately includes a clause that restrictions do not apply to alimony payments.

When considering claims for withholding alimony from insurance payments, judges make negative decisions. Representatives of the justice authorities are guided by existing judicial practice, according to which the funds received by the insured beneficiary are not included in the income paid for causing harm to health.

If preparing documents for arranging alimony payments causes difficulties, and the issue of receiving funds for a child from sick leave remains unresolved, you should seek detailed explanations from an experienced family law lawyer on the website ros-nasledstvo.ru.

FREE CONSULTATIONS are available for you! If you want to solve exactly your problem, then :

• describe your situation to a lawyer in an online chat;
• write a question in the form below;
• call +7(499)369-98-20 - Moscow and Moscow region
• call +7(812)926-06-15 - St. Petersburg and region

Source: https://ros-nasledstvo.ru/alimenty-s-bolnichnogo-lista-na-rebenka/

Withholding alimony from temporary disability benefits as part of a pilot project

State institution - Rostov regional branchNews

27.11.2015

 Alimony proceedings in relation to benefits for temporary disability of insured persons are carried out as follows: for the first three days of temporary disability, the deduction is made by the employer, from the fourth day of temporary disability - by the Branches of the GU-RRO FSS of the Russian Federation.

 In accordance with the Agreement on interaction between the State institution - the Rostov regional branch of the FSS of the Russian Federation and the Office of the FSSP for the Rostov region concluded on August 19, 2015, the withholding of alimony from the amounts of paid benefits for temporary disability of the insured person - the debtor is carried out by the Branches of the GU-RRO FSS of the Russian Federation upon receipt from bailiff of the decision to foreclose on temporary disability benefits of the insured person.

 Despite the fact that the current legislation does not provide for the obligation of the employer to inform the Social Insurance Fund about the presence of employees in respect of whom there are alimony proceedings, some insurers have already sent to the Branches lists of alimony debtors receiving temporary disability benefits. Based on the Agreement, the territorial departments of the SSP sent orders to the branches to collect alimony amounts.

•  In some cases, in the absence of enforcement proceedings against the debtor, documents can be provided to the Branch directly by the claimant or the debtor:
• — a court order and/or writ of execution, a settlement agreement on the payment of alimony (copies must be properly certified);
• — an application from the claimant to the Social Insurance Fund (indicating the details for transferring alimony)
• — an application from the debtor addressed to the director of the branch, agreeing to withhold alimony from the amounts of temporary disability benefits

Read also: Temporary registration in Moscow through the MFC: cost, documents, deadlines

 For the attention of debtors, we inform you that Art.

111 of the Family Code of the Russian Federation requires a person obligated to pay alimony to inform the bailiff and the person receiving alimony about deductions, as well as the presence of additional earnings or other income.

Temporary disability benefits are other income. For failure to report other income, administrative liability is provided for the person obligated to pay alimony.

What should a claimant do if temporary disability benefits have already been paid, but alimony has not been received?

 This situation happens often and it can be corrected. Often, the claimant learns about the incapacity of the alimony payer only after he receives alimony in a reduced amount or not at all. By that time, temporary disability benefits have often already been paid, since in accordance with paragraph.

9 of the Regulations, payment of temporary disability benefits to the insured person is carried out by the territorial body of the Fund by transfer to the bank account of this person, within ten calendar days from the date of receipt of the application and documents or information that are necessary for the assignment and payment of the corresponding type of benefit.

 If the territorial body of the Social Insurance Fund does not withhold alimony from temporary disability benefits, then alimony arrears will arise.

 In accordance with Part 2 of Art. 102 of Law No. 229-FZ, the amount of alimony debt is determined in the order of the bailiff based on the amount of alimony established by a judicial act or an agreement on the payment of alimony.

Therefore, the bailiff service has the right to send a request to the territorial body of the Social Insurance Fund about the amount of the benefit paid.

Thus, the debt for this period is collected by order of the bailiff; the order can be presented by the collector at the debtor’s place of work.  

To the list "

Source: https://r61.fss.ru/advertisements/184835.shtml

FSS pilot project for employees: payment terms, personal income tax, alimony

From January 1, 2019, 11 more regions will join the FSS pilot project for direct payments.

What regions

The pilot project is currently operating in 33 constituent entities of the Russian Federation.

From January 1, 2019 it will include:

• The Republic of Ingushetia;
• Mari El Republic;
• The Republic of Khakassia;
• Chechen Republic;
• Chuvash Republic;
• Kamchatka Krai;
• Vladimir region;
• Pskov region;
• Smolensk region;
• Nenets Autonomous Okrug;
• Chukotka Autonomous Okrug.

In these regions, preparations for the upcoming changes are in full swing. The FSS branch for the Republic of Mari El spoke about how benefits will be paid to insured persons after the region joins the pilot project.

Payment terms

The legislation establishes a general period for payment of benefits - 10 calendar days from the date of receipt from the employer of the application and documents or information necessary for the assignment and payment of the corresponding type of benefit. In this case, the information must be correct, the FSS clarified.

As for child care benefits, a period of 10 calendar days is established for the initial monthly payment for the elapsed time after receiving an application and the necessary documents from the employer.

Subsequent payments of the monthly child care benefit until the child reaches the age of 1.5 years are made until the 15th day of the month following the month for which the benefit must be paid.

Personal income tax

Personal income tax on the amount of temporary disability benefits at the expense of the employer (the first 3 days of sick leave) is calculated, withheld and paid by the employer.

Personal income tax on the benefit amount at the expense of the FSS is calculated, withheld and paid by the regional branch of the FSS.

Upon application of the employee, the FSS will issue him a 2-NDFL certificate. True, when withholding personal income tax, standard deductions will not be taken into account, since the Tax Code stipulates that they are provided to the taxpayer by one of the tax agents, who is the source of payment of income at the taxpayer’s choice based on his written application and documents confirming the right to such deductions.

If an employee claims property deductions, then at the end of the tax period he needs to contact the regional office of the Social Insurance Fund for a 2-NDFL certificate and submit a declaration to the Federal Tax Service.

Alimony

In accordance with paragraph 9 of part 1 of Article 101 of the Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings,” collection cannot be applied to insurance coverage for compulsory social insurance, with the exception of old-age pension, disability pension and temporary disability benefit .

A similar rule is provided for in subparagraph “c” of paragraph 2 of 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 of July 18, 1996 No. 841.

The territorial bodies of the Social Insurance Fund that make insurance payments will also withhold alimony for the maintenance of minor children from the amounts of temporary disability benefits.

Withholding of alimony will be carried out on the basis of a writ of execution received from the claimant or bailiff , which includes a writ of execution, a court order for the collection of alimony, a notarized agreement on the payment of alimony.

In order to provide guarantees to persons in whose favor alimony is withheld, as well as to protect their rights, it is possible to submit these documents, if available, by the policyholder , acting in this case on behalf and on behalf of the insured person.

Death of an employee

How will temporary disability benefits be paid under the pilot project in the event of the death of an employee?

• In accordance with Article 1183 of the Civil Code, the right to receive wages and equivalent payments, pensions, scholarships, social insurance benefits , compensation for harm caused to life or health, that were payable to the testator, but were not received by him during his lifetime for any reason, alimony and other sums of money provided to a citizen as a means of subsistence belong to the members of his family who lived together with the deceased, as well as his disabled dependents, regardless of whether they lived together with the deceased or did not live.
• Demands for payment of these amounts must be submitted within four months from the date of opening of the inheritance (the inheritance opens with the death of the citizen).
• To do this, they need to write an application and provide the following documents: death certificate; documents confirming relationship with the deceased (marriage certificate, birth certificate, court decision); documents confirming the fact of cohabitation (for example, a passport with a registration mark) or being a dependent (for example, a court decision).

Contacting the FSS

If the employer is an active (not liquidated) employee, he cannot independently apply to the Social Insurance Fund for payment of benefits, but he has the right, on behalf of the policyholder, to transfer documents to the Social Insurance Fund or fill out and sign all the necessary documents if he has a power of attorney from the policyholder.

Please note that the employer can fill out an application, but the employee must check personal data, details for transferring funds (bank account, postal address) and personally sign the application .

If the employer has ceased its activities at the time the employee applies for benefits (liquidated in accordance with the procedure established by law) or it is impossible to establish the location of the policyholder (there is a corresponding resolution of the bailiff), then the employee can directly apply to the Social Insurance Fund office to receive benefits by submitting the necessary documents and an application on payment of the corresponding benefit.

Source: https://www.klerk.ru/buh/articles/479840/

Is alimony from sick leave withheld or not 2019

Many employers in the payroll process are faced with the question of whether alimony is calculated from sick leave in 2019. We will help you solve this dilemma and tell you whether alimony from sick leave is withheld or not. If yes, then in what order is alimony taken from the certificate of incapacity for work? What should an accountant do if there is a pilot Social Insurance Fund project in the region?

There will be payments for the family

Payment of alimony deductions occurs according to a court decision (order) or an agreement certified with the consent of both parents by a notary. The law clearly defines that temporary disability benefits issued on the basis of sick leave are one of the types of income. He says about this:

• Art. 109 Family Code;
• Art. 101 of the Law on Enforcement Proceedings No. 229-FZ;
• Decree of the Government of the Russian Federation dated July 18, 1996 No. 841.

That is why this amount is included in the total income, and alimony from sick leave is withheld for minor children, incapacitated people, etc.

Accrual: there are features

For calculating alimony, it makes no difference on what basis the sick leave was received. That is, due to the illness of the employee himself or one of the family members. It also takes into account what sources the payment comes from - from the employer’s funds or transfers from the Social Insurance Fund as part of a pilot project.

Since there is practically no difference in accrual, several regions of the Russian Federation have introduced an experimental program under which the sick employer pays only for the first three days. And the rest of the payments are made by direct transfer from the FSS (Resolution of the Government of the Russian Federation dated April 21, 2011 No. 294).

With such a payment system, the question arises: is alimony taken from sick leave for all days of illness?

So: the employer withholds them in the usual manner, but with the condition that only the amount actually accrued to him is taken into account. That is, in no more than three days.

Conclusion

As a general rule, temporary disability benefits are included in the number of payments from which alimony is supposed to be withheld (clause 9, part 1, article 101 of Law No. 229-FZ of October 2, 2007, subparagraph “c”, clause 2 of the list approved by government decree RF dated July 18, 1996 No. 841).

  Screening of candidates when hiring by security service

Alimony from temporary disability benefits in the regions participating in the pilot project of the Federal Social Insurance Fund of Russia is withheld in 2019 as follows:

• the employer makes deductions from benefits for the first three days of temporary disability;
• For benefits paid starting from the fourth day of temporary disability, alimony is withheld by the territorial branch of the FSS of Russia.

This conclusion follows from the provisions of paragraph 1 of part 2 of article 3 of the Law of December 29, 2006 No. 255-FZ and paragraph 6 of the Regulations approved by Decree of the Government of the Russian Federation of April 21, 2011 No. 294.

The procedure for withholding alimony by territorial branches of the FSS of Russia is not regulated by law.

As follows from the letter of the FSS of Russia dated July 6, 2012 No. 15-03-11/12-8038 and the information posted on the official website of the FSS of Russia, alimony is withheld by the territorial branches of the FSS of Russia upon receipt of an executive document provided for in Article 12 of the Law dated 2 October 2007 No. 229-FZ. Such a document may be a writ of execution, a bailiff’s order, a court order for the collection of alimony, etc.  

Settlement and retention

We have decided whether alimony is calculated on sick leave. But the calculation of the amounts due for withholding is carried out according to the rules common to all and after deducting the amount of income tax. This is directly stated in Part 1 of Art.

99 of the Law on Enforcement Proceedings No. 229-FZ. Also see “When and how to withhold alimony in relation to personal income tax.” Thus, payment of sick leave is subject to personal income tax. Only then the corresponding amounts are allocated to the children. Also see

Read also: Is it possible for a single mother with a child under 14 to be laid off?

"Payment of income tax on sick leave."

EXAMPLE

Lawyer Gurov works at Guru LLC. Based on the writ of execution, the employer does not pay him an additional quarter of his income, since he leaves it as alimony for the needs of the employee’s young daughter. Based on the certificate of incapacity for work, Gurov received 10,500 rubles as a result of his illness. You need to subtract income tax from it: 10,500 rubles. – 10,500 rub. x 13% = 9135 rub.

Next, let’s calculate the amount of alimony that will be deducted from the benefit:

9135 rub. x 1/4 = 2283.75 rub.

Bonuses from the employer

It happens that companies try to ease the financial burden of employees who were on sick leave, and during these periods they give them bonuses up to the average salary.

If such an employee “sits” on alimony and this is documented (there is a court act or a notarial agreement between the parents), payments for children are taken from everything - both from sick pay and from additional payments compensating for periods of indisposition.

But of course, first, income tax will have to be transferred to the treasury from the total amount.

What you need to know about alimony indexation

On November 25, 2017, Federal Law No. 321-FZ dated November 14, 2017 came into force. In this regard, from November 25, 2017, companies must index alimony payments based on writs of execution that they received from bailiffs. This rule applies if the writ of execution specifies the amount of deductions as a fixed amount.

Employers are required to index alimony according to a writ of execution, in which the amount of the penalty is set as a fixed amount (clause 1 of article 117 of the RF IC, part 1 of article 102 of the Federal Law of October 2, 2007 No. 229-FZ).

Previously, it was only necessary to index alimony payments based on the sheets that the company received from the claimant himself (for example, the child’s mother or father).

By law, the claimant has the right to send writs of execution directly to the organization only if the amount of penalties does not exceed 25 thousand rubles (Clause 1, Article 9 of Law No. 229-FZ).

Since November 25, 2017, companies now index alimony themselves according to all writs of execution with a fixed amount to be withheld, including documents issued by bailiffs. And they have the right to send a writ of execution or a copy thereof for any amount. Previously, bailiffs themselves carried out indexing.

The indexing methodology remains the same. If the cost of living has increased in the region, you need to calculate the indexation coefficient - divide the new minimum by the old one. Multiply the value you received by the amount from the writ of execution.

Focus on the cost of living of the region where the claimant lives. For child support, focus on the minimum of the subject of the Russian Federation where the child lives.

Regional authorities often approve the minimum retroactively. In this case, it will be necessary to index even those alimony payments that the company has already transferred to the claimant. Withhold the difference from the employee’s closest income in the month when the regional authorities published a new minimum. If the minimum, on the contrary, has become lower, then do not reduce alimony.

Indexation of alimony, of course, does not directly relate to the issue of deduction from sick leave, but it also makes sense for an accountant to pay attention to this aspect.

Source: https://buhguru.com/kadrovaya-rabota/alimentyi-s-bolnichnogo.html

Withholding alimony from sick leave

You need to withhold alimony from sick leave. Make deductions from the date specified in the writ of execution. For example, the writ of execution came into force on November 1. Then do not withhold alimony from sick leave paid for October. Even if sick leave was paid after receiving the writ of execution.

For failure to withhold under a writ of execution, liability is provided for in Art. 17.14 Code of Administrative Offences. A fine of 15,000 to 20,000 rubles may be imposed on the director and chief accountant. At the same time, a fine may be imposed on the organization. The size of this fine is from 50,000 to 100,000 rubles.

• Rationale
• From what payments to an employee can deductions be made according to executive documents?
• What income cannot be subject to withholding?
• Some employee income cannot be deducted. Such income, in particular, includes:

All payments from which funds cannot be withheld under executive documents are listed in Article 101 of Law No. 229-FZ of October 2, 2007.

In addition, it is impossible to collect alimony from the income of citizens in one-time transactions for the sale of real estate (apartment, land, garden house, etc.). This is stated in Chapter VI of the Methodological Instructions of the FSSP of Russia dated June 19, 2012 No. 01-16.

Let's talk separately about hospital benefits. It is important not to get confused here. The fact is that funds cannot be recovered from any benefits for citizens with children according to executive documents (subparagraph 12, paragraph 1, article 101 of the Law of October 2, 2007 No. 229-FZ). At the same time, sick leave benefits are not directly mentioned in Article 101 of Law No. 229-FZ of October 2, 2007.

But in paragraph 2 of the list, approved by Decree of the Government of the Russian Federation of July 18, 1996 No. 841, it is clearly stated: alimony is withheld from benefits for temporary disability, unemployment only by a court decision and a court order for the collection of alimony or by a notarized agreement on payment alimony.

Thus, funds can be withheld from hospital benefits under any executive documents.

An example of determining the composition of payments from which deductions are not made under executive documents

Based on the received writ of execution, the organization recovers from the income of economist A.S. Kondratieva alimony for two children.

Payments to Kondratiev for January amounted to 21,200 rubles, including:

Alimony is withheld from the first four payments accrued to Kondratiev. Deductions cannot be made from the amount of reimbursement of travel expenses.

The total amount of Kondratyev’s income, from which the accountant withholds alimony, is: 7,000 rubles. + 4200 rub. + 1000 rub. + 5000 rub. = 17,200 rub.

Alimony from bonuses at the end of the year

Situation: how to withhold alimony from bonuses based on the results of work for the year, if the writ of execution was received in the middle of the year

The bonus paid at the end of the year should be divided into two parts. The first is the one that falls during the period when it was necessary to withhold alimony according to the writ of execution. The second is the amount of the bonus, which falls at a time when this was not necessary.

Withhold alimony from that part of the premium that relates to the period when the organization should have carried out collections. It is explained this way.

The writ of execution comes into force on the date specified in it (Part 1 of Article 13 of the Law of October 2, 2007 No. 229-FZ). Alimony is collected only from that part of the earnings that was accrued to the employee after the writ of execution came into force.

1. Thus, if the writ of execution began to take effect, for example, on December 1, then alimony must be withheld from 1/12 of the amount of the annual premium.
2. Situation: how to withhold alimony from temporary disability benefits in the regions that are participating in the pilot project of the Federal Social Insurance Fund of Russia
3. The answer to this question depends on the period of disability for which benefits are paid.

As a general rule, temporary disability benefits are included in the number of payments from which alimony is supposed to be withheld (clause 9, part 1, article 101 of the Law of October 2, 2007 No. 229-FZ, subparagraph “c”, clause 2 of the List approved Decree of the Government of the Russian Federation of July 18, 1996 No. 841).

Alimony from temporary disability benefits in the regions participating in the pilot project of the Federal Social Insurance Fund of Russia is withheld in the following order:

This conclusion follows from the provisions of paragraph 1 of part 2 of article 3 of the Law of December 29, 2006 No. 255-FZ and paragraph 6 of the Regulations approved by Decree of the Government of the Russian Federation of April 21, 2011 No. 294. The correctness of this approach is confirmed by specialists of the FSS of Russia in private explanations .

The procedure for withholding alimony by territorial branches of the FSS of Russia is not regulated by law. As follows from the letter of the FSS of Russia dated July 6, 2012.

No. 15-03-11/12-8038 and information posted on the official website of the FSS of Russia, alimony is withheld by the territorial branches of the FSS of Russia upon receipt of the writ of execution provided for in Article 12 of the Law of October 2, 2007 No. 229-FZ.

Such a document may be a writ of execution, a bailiff's order, a court order for the collection of alimony, a notarized agreement on the payment of alimony, etc.

1. From recommendation Nina Kovyazina, Deputy Director of the Department of Education and Human Resources of the Russian Ministry of Health
   • payments to employees injured while on duty;
   • compensation payments established by Russian labor legislation (travel expenses, compensation related to the transfer of an employee to work in another location, etc.);
   • benefits for citizens with children, reimbursed from the funds of the Federal Social Insurance Fund of Russia.
   • salary – 7000 rubles;
   • average earnings during a business trip – 4200 rubles;
   • monthly bonus based on work results - 1000 rubles;
   • rent for the use of employee property – 5,000 rubles;
   • reimbursement of travel expenses – 4000 rubles.
   • the employer makes deductions from benefits for the first three days of temporary disability;
   • For benefits paid starting from the fourth day of temporary disability, alimony is withheld by the territorial branch of the FSS of Russia.
2. From the recommendation of Nina Kovyazina , Deputy Director of the Department of Education and Human Resources of the Russian Ministry of Health

• When do you need to make deductions from wages according to executive documents?
• Responsibility for incorrect retention
• For incorrect deduction from wages according to executive documents, as well as for untimely payment of withheld amounts to the claimant, officials of the organization may be held liable.

The correct execution of court decisions is controlled by the bailiff service (Article 5 of the Law of October 2, 2007 No. 229-FZ). The bailiff may discover violations during the inspection or learn about them from the claimant’s complaint.

The procedure for conducting inspections of organizations by bailiffs is prescribed in Chapter VII of the Methodological Instructions of the FSSP of Russia dated June 19, 2012 No. 01-16. The bailiff can conduct audits both on his own initiative (at least once a year) and at the request of the claimant (Chapter VII of the Methodological Instructions of the FSSP of Russia dated June 19, 2012 No. 01-16).

An organization and its officials (for example, a manager, chief accountant) may be punished if they:

• did not comply with the requirements of the bailiff;
• lost the writ of execution or untimely sent it to the employee’s new place of work (residence);
• provided false information about the debtor's income.

Those guilty of these violations are subject to fines:

• organization - in the amount of 50,000 to 100,000 rubles;
• officials - in the amount of 15,000 to 20,000 rubles.

Such fines are established by part 3 of article 17.14 of the Code of the Russian Federation on Administrative Offences.

In addition, if during an inspection of an organization violations of labor or tax legislation are detected, the bailiff informs the territorial bodies of Rostrud or the Federal Tax Service of Russia about these facts (Chapter VII of the Methodological Instructions of the FSSP of Russia dated June 19, 2012 No. 01-16).

Source: https://www.glavbukh.ru/hl/139700-uderjanie-alimentov-s-bolnichnogo-lista