Is alimony withheld from vacation: from compensation for unused vacation, from vacation pay, from educational leave

The rights of minor children to receive financial assistance from a non-domestic parent are strictly regulated by Russian law.

Until the child reaches the age of 18, it is necessary to pay monthly alimony - mandatory deductions levied on official income.

And if there are usually no questions with the payment of alimony from wages, then very often payers are interested in whether alimony is withheld from vacation pay. The law provides an absolutely clear and unambiguous answer to this question.

Do I need to pay alimony from vacation pay?

According to Russian law, an officially employed citizen is obliged to pay alimony from any official source of income.

These include payments accrued to an employee before going on his next paid leave.

At its core, vacation pay is the same salary, only it is paid to the employee for the rest period at the expense of previously worked time. And this means that it is also necessary to pay alimony from this part of the income.

It is worth considering that alimony is deducted from any type of official vacation pay, including:

• for main and additional leave,
• for vacation days due for long hours of work or for hazardous work.

Finally, when paying compensation for unused vacation days upon dismissal of an employee, it is also necessary to deduct alimony.

Legal grounds

The legislation of the Russian Federation provides the necessary legal grounds for deducting alimony from vacation pay.

Thus, payments from vacation pay are included in the list of payer’s income approved by the Decree of the Government of the Russian Federation of July 18.

1996 No. 841 “List of types of wages and other income from which alimony for minor children is withheld.” Based on this document, the necessary deductions can be made.

Withholding of alimony is carried out on the basis of the legislative act “On Enforcement Proceedings”. Also accompanying documents are the Civil and Family Codes of the Russian Federation.

Calculation and transfer procedure

As in the case of wages, the calculation of alimony from vacation pay is handled by the accounting department of the organization in which the employee works. In this case, one of the documents obliging the parent to pay financial assistance for minor children is used:

• writ of execution handed over by the bailiffs;
• court order;
• agreement between former spouses, certified by a notary.

Deduction deadlines

An employee must receive vacation payments no later than three days before the start of the work holiday. The corresponding law is regulated by the Labor Code of the Russian Federation.

At the same time, according to the law “On Enforcement Proceedings”, the transfer of alimony must be made within three days after receiving wages. The same rule applies when deducting alimony from vacation pay.

Thus, financial payments for a minor child must be transferred before the day the employee goes on paid leave.

Deduction amounts

The amount of alimony payments depends on which payment option was chosen upon divorce:

• as a percentage of income;
• in a fixed amount of money.

According to Article No. 81 of the Family Code of the Russian Federation, the amount of alimony deducted from vacation payments, assigned as a share of income, is:

• 25% of vacation payments - per child;
• 33% of vacation payments – for two children;
• 50% of vacation payments – for three or more children.

• If alimony was assigned in a fixed amount, then the amount of vacation pay does not matter - in any case, a pre-agreed amount will be withheld from them.
• Alimony payments are made from the employee’s net income after deducting personal income tax.
• The alimony calculator will help you with your calculations:

Calculation example

In order to calculate the amount of alimony from vacation pay, you need to know how much will be accrued to an employee of the enterprise for an annual vacation. Typically, the amount of vacation pay is equal to the average amount of earnings over the past 12 months.

Here is an example of calculating alimony from vacation pay:

1. The average salary of an employee for the year was 50,000 rubles.
2. On this amount, the employee will have to pay personal income tax (NDFL) equal to 13%. In our case, the tax amount will be 6,500 rubles.
3. As a result, the “net” amount of vacation pay will be: 50,000 – 13% = 43,500 rubles.
4. From this amount you can already calculate the amount of alimony: 43,500: 100x25 = 10,875 rubles (based on one child).

Payment procedure

The employee does not have to worry about paying mandatory contributions for minor children. The accounting department of the enterprise where the payer works must carry out timely transfer of alimony.

If payments arrive to the recipient late, the organization is responsible for this. The bailiff service monitors the timely fulfillment of obligations.

Leave with a child and alimony

If the parent paying alimony goes on vacation and takes the child with him, spending his own money on vacation, this will not affect the deduction of alimony in any way.

Even if a parent fully pays for the child’s travel, accommodation, food and leisure, Russian legislation does not provide for any deviations from the norm - mandatory payments must still be transferred in full.

A father who communicates with his child after a divorce has every right to take his minor son or daughter with him on vacation. At the same time, the mother and ex-wife should not interfere with this decision, except in cases where communication with the father may harm the physical, mental or moral development of the child.

 

Alimony from compensation upon dismissal

If for some reason an employee does not take his legally required paid vacation, he can count on monetary compensation for unused days. True, it will be possible to receive it only upon dismissal from the enterprise - one-time and in full. The employee will also have to pay alimony from the compensation received.

It does not matter for what reason the dismissal occurred - at the initiative of the employee or the employer.

If the dismissal of an employee occurs due to the liquidation of the enterprise or staff reduction, the employer is obliged to notify the employee about this no later than 60 days in advance. During the time given to the employee to find a new job, the company is obliged to pay him monetary compensation, with which he is also required to pay alimony in the established amounts.

The transfer of financial payments to a minor child upon dismissal is also made by the accounting department of the enterprise. Only after transferring all funds in favor of the child will the employee be able to receive a full payment.

The timeliness and amount of child support paid by the parent are strictly controlled by law. And there are very few concessions in this regard. In particular, a parent's vacation is not a reason to skip monthly payments.

The parent will have to pay child support from vacation pay in any case, even if he takes the child with him on vacation and fully pays all the associated costs.

Therefore, before starting your vacation, you need to be prepared for the next monetary deductions in favor of the child and, taking them into account, calculate your financial capabilities for the duration of the vacation.

Source: https://trud.guru/vyplaty/alimenty-s-otpusknyh.html

Is alimony from vacation pay withheld or not?

Both parents have equal obligations to support their joint children. Divorce between spouses does not exempt from payments for the needs of the child.

Often, parents comply with verbal agreements, which allows them to peacefully receive monthly child support.

But what to do if there is no voluntary agreement between father and mother? How is the calculation made? Is alimony deducted from vacation pay? These questions are increasingly being addressed to lawyers.

For the payer, alimony has positive and negative sides. On the one hand, a parent has the opportunity to provide financial support to his children, on the other hand, he can become a victim of unfairly calculated funds.

In the Russian Federation, the withholding of assistance to minor children is strictly regulated by the Family Code. Vacation pay is one of the types of salary, so assistance in this case is calculated according to the same scheme, but taking into account certain nuances, including the billing period. Let's consider the features of the procedure in more detail.

Procedure for withholding alimony from vacation pay

Today, most parents who do not live together with their children ask: “Alimony from vacation pay is withheld or not?” Based on the information of the codified legislative act on labor in the Russian Federation, vacation pay is considered a share of wages accrued to the employee during release from work duties, taking the calculation period as the basis for calculation operations.

This means that vacation money is the official income of the worker, from whom alimony is legally withheld.

Therefore, if an employee of an organization decides to write an application for leave in the hope of freeing himself from financial obligations to his children during the holiday, it will not be possible to circumvent the legislation.

In a situation where the payer decides to change the date of his vacation period or completely waive the right to rest, child support is withdrawn from other income.

Accounting and the employer have the right to withhold alimony from vacation funds and the employee’s monthly salary if the company has received a writ of execution in relation to him, issued on the basis of a judicial decision, subject to execution. In addition, the employee is entitled to compensation for unused vacation or part thereof. Monetary compensation is paid in the following cases:

• the employee wished to replace the vacation period with monetary compensation;
• funds are transferred to the heir’s bank account if the employee passes away;
• upon dismissal of an employee;
• if the employee is hired by a translation company.

Article 109 of the Family Code of the Russian Federation regulates the general requirements for employers to withhold alimony for the mother’s child care, namely:

• deduct funds for the maintenance of minor children from wages, vacation pay and other official income of an employee who has a legal obligation, taking into account the payroll period;
• withhold parental assistance for children, transfer to the personal account of the recipient (plaintiff) or transfer personally within 3 days from the moment the payer (defendant) received remuneration for work activity;
• an employee with an obligation to pay alimony is financially responsible for additional costs associated with the transfer of funds.

In such circumstances, the date on which the employee took leave is the deadline for paying alimony. However, according to statistical data, alimony payments are withheld and wages are credited on the same day.

In case of failure to pay alimony maintenance on time, a fine is provided in the amount of 0.5% for each overdue day of the amount specified in the writ of execution.

Read also: Compensation for division of property: spouses, divorce, law

Calculation of alimony from vacation pay

Is child support paid from vacation pay if both parents have verbally agreed on the payments? Unfortunately, not every father conscientiously participates in the upbringing and development of children after divorce. Therefore, without a mutual agreement with the child’s father, secured by a settlement agreement on mandatory monthly maintenance payments, women seek justice in court.

In a number of cases, by a court decision or on the basis of a drawn-up agreement, the plaintiff and defendant establish a constant monthly amount of parental assistance for children. Then no computational operations are carried out - the enterprise withdraws the required amount from the employee’s salary and transfers it to the recipient’s account.

If an organization withholds alimony according to the general rules - in the form of part of wages, based on the number of minor children and the employee’s pay period, computational operations are performed.

Is alimony calculated from vacation pay before personal income tax is paid? What amount of payment can be legally collected from the alimony holder if there is no agreement? The amount of alimony is calculated after 13% of income tax is withheld.

The amount of personal income tax is subtracted from the amount of vacation funds accrued for the billing period.

Next, the accountant must determine the amount of the alimony payment, where the calculation is based on the number of children:

• one child - 25% of income for stay on vacation;
• two children - 33% of compensation for vacation;
• three children (or more) - half of the vacation payments.

If three or more children are born in different families, then 16% is taken for each of them.

Often, in addition to paying alimony, the payer has other financial obligations: a monetary penalty based on a court decision for damage caused or a threat to the life of a third party, penalties for illegal actions that contradict existing norms and laws, or a crime of a criminal nature.

In this case, the alimony payment is considered a priority when calculating vacation pay and wages. That is, the accountant calculates and withholds payment in the first place, and not according to the principle of balance and proportionality.

Nuances of calculating alimony from vacation funds

Additional questions regarding child support obligations to a child arise in such circumstances when the child support provider goes on vacation on the day their legal significance ceases.

A parent is obliged to pay child support until the son or daughter reaches adulthood. Despite this, the legislation provides for two types of deductions in which payments are terminated ahead of schedule:

• the court has recognized the emancipation of the teenager - the minor is considered fully capable, and therefore the parent, adoptive parent or guardian is not liable for their obligations, and funds for his food and maintenance cease to accrue;
• the minor became the legal spouse.

Recently, there has been no clear solution to the alimony payment for a child’s education in higher educational institutions, which is taken until the child reaches 25 years of age. However, this decision is made by the court and is considered separately in each specific case.

Thus, if the child turns 18 on or before the date the parent goes on leave, the defendant will not be charged child support to the mother.

It is important to know! Leave without pay cannot become the basis for forced withdrawal of child support, since the employee does not receive official income for this period.

Despite this, the company can transfer the required amount from reserve funds and gradually deduct the resulting debt from the employee. In addition, if the employee took a vacation at his own expense, then during this period he has the right to pay the alimony contribution independently.

An employee of an organization receives a monetary reward for being on a business trip. Is alimony deducted from compensation? Travel and daily income are not taken into account when calculating child support. In addition, the law prohibits the deduction of alimony payments from the following material accruals of citizens:

• compensation for harm caused to health;
• money received for workplace injuries;
• pension due to the death of a loved one (breadwinner);
• one-time financial assistance.

Whether you take your child on a joint vacation or not is purely voluntary and has nothing to do with paying maintenance. Therefore, money will not be refunded for this period.

Let us remind you! Alimony from compensation and vacation pay is not withdrawn if the child turns 18 on the day closest to the vacation or dies.

There are a number of cases when funds were withheld from paid leave or other remuneration for work, transferred to support the parent for child care, and then were returned to the payer, namely:

• the court reversed its decision;
• the contract was signed as a result of threats and pressure exerted on the payer;
• Errors were identified in the calculations of content and the timing of their listing.

Is alimony taken from vacation pay and other income of an individual if the relationship with the child is called into question? Most often, funds for the maintenance of a minor are returned if paternity has been challenged. If the blood relationship between the father and the child is not confirmed, only those funds that were transferred to the plaintiff over the last 36 months are returned.

Calculation of alimony from educational and internavigation leave

Child support is paid monthly, as required by law. Therefore, if an employee is on inter-navigation leave, the frequency of payments is violated and a debt is formed.

In this case, the employer is obliged to provide the court or bailiff service with an explanatory document, which will indicate the working period, the procedure for its payment, the frequency of receiving wages and its size.

During the period of inter-navigation leave, the payer's debt is calculated based on the average salary in the Russian Federation at the time of the need for collection.

It is important to know! If a fixed sum of money was established between the plaintiff and the defendant, then the payer will remain in debt, and if alimony payments are calculated as a percentage of income, then they are not accrued during the period of navigation leave.

In the Russian Federation, alimony is withheld from all official income of individuals (Article 98.1 of Federal Law No. 229), with the exception of a closed list (Article 101 of Federal Law No. 229). Accordingly, child support will also be calculated from educational leave.

Dismissal and alimony

Alimony from vacation pay is also withheld if the worker changes his place of work. When dismissing an employee, the company is obliged to inform the bailiff about this. This is done within 3 days from the date of official departure of the employee.

In addition, when the payer is dismissed, the organization makes a corresponding note in the writ of execution, which indicates the amount of child support, the period for making payments, the amount of debt or indexation. If the SPP is not notified by the enterprise about the employee’s departure from work, the management and employees of the organization will face a fine.

When an employee is dismissed by agreement of the parties, the organization pays him all arrears of wages and compensation for the unused vacation period. In this case, alimony is calculated from the amount received to the recipient.

Other payments to an employee due to him as a result of the reduction or liquidation of the company in which he worked are made to withhold alimony for minor children. As for the maintenance of adult relatives, these compensations are not used for deductions.

As it became clear, alimony is withheld from vacation pay without fail. In addition, if during childhood and adolescence the child did not receive funds for subsistence from the parent, when he reaches the age of majority, he receives the right to independently file a claim for the recovery of alimony from the unscrupulous father.

Remember, by evading your obligations to your child, you are violating his right and law. For such actions, you risk being punished not only with fines, but also with imprisonment. The moral side of the issue should be your priority under any circumstances.

Is alimony from vacation pay withheld or not?

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Is it necessary to pay alimony from vacation pay? This question is most often asked to lawyers during consultations by alimony payers and citizens receiving deductions.

It is in the interests of the payer to reduce payments as much as possible and use the money for a pleasant pastime, but do not forget about minors living with a second parent and also in need of rest, health improvement, and satisfaction of other needs.

The alimony provider is obliged to take part in the child’s life, helping financially regardless of the time of year or employment.

Whether or not alimony is withheld from vacation pay

A spouse living with a minor has the legal right to demand payment from the alimony payer’s vacation pay, referring to Government Decree No. 841 of July 17, 1996. It clearly states that alimony is collected from the following types of payments:

• piecework, time-based wages at the place of employment; funds received for payment for products in kind; bonuses for overtime worked;
• earnings retained by the employee in cases provided for by the Labor Code, including while on vacation (subclause (k) clause 1 of Resolution No. 841);
• remuneration, maintenance accrued to civil servants, municipal employees, teachers, medical staff;
• fees received for works of authorship by media and art workers;
• allowances due to difficult working conditions, night shifts or overtime work;
• scholarships;
• pension payments (with the exception of survivor pensions);
• benefits related to temporary disability;
• unemployment benefits.
• income from rentals, business activities, transactions with securities;
• compensation and amounts determined for compensation for harm to health;
• salaries of those sentenced to prison;
• income of military personnel, employees of internal affairs bodies, and emergency services.

Alimony payments are withheld from after-tax income. For citizens staying in places of deprivation of liberty or undergoing compulsory inpatient treatment, collections are made from the amount remaining after deducting funds for their maintenance in the relevant institution.

According to Art. 114 of the Labor Code of the Russian Federation, employees have the right to leave while maintaining their average salary. Child support will be deducted from this amount.

The company makes deductions from income based on documents:

1. A writ of execution issued by a court decision to assign monthly payments.
2. A court order issued by a judge.
3. Alimony agreements. A document certified by a notary has the force of a writ of execution.

Read also: Day off for families with many children: extra for mother and father

The basis document can be submitted to the bailiff service at the place of registration of the alimony payer with an application to begin enforcement proceedings, or it can be transferred to the place of work.

The second option will speed up the procedure for starting payments, however, when contacting the SSP, the bailiff will monitor the fulfillment of assigned obligations and apply administrative (criminal) penalties for evasion.

Having received the basis document, the bailiff conducts a conversation with the payer and transfers the writ of execution to his employer.

If a parent is hiding or avoiding paying alimony from vacation pay, you should contact the bailiff or the employer, since the responsibilities of the organization’s administration include transferring support to minors on the basis of the provided writ of execution (Article 109 of the RF IC).

Alimony from vacation pay is calculated by analogy with collections from wages. The percentage of the salary is established by Art. 81 of the RF IC and amounts to:

• for 1 child - 25% of income;
• for two minors - 33% of salary;
• for three or more children - 50% of charges.

Initially, income tax equal to 13% is deducted from the vacation pay amount, then alimony is withheld from the remaining amount.

The amount of vacation pay for Citizen S. is 35,200 rubles. Being obligated to pay alimony, he must pay 33% of the net income received to his two minor children. What is the amount of alimony and how much vacation pay will the father receive?

Calculation in rubles:

• Income tax equal to 13% is deducted from vacation pay: 35,200 - (35,200 X 13%) = 30,624 rubles.
• The amount of alimony for 2 children is: 30,624 X 33% = 10,105.92 rubles.
• The amount of vacation pay received by the father after paying security is: 30,624 - 10,105.92 = 20,518.08 rubles.

Note! If the amount of monthly payments to the child has been established as a fixed amount, the payment is made as usual without any preliminary recalculations.

If alimony is unlawfully withheld, accounting employees may incur administrative liability.

If compensation is paid for unused vacation

Compensation for unused vacation is the employee’s income, therefore the amount of security for the minor is withheld from it.

An employee can ask for money from the employer to compensate for leave while maintaining a job, or the money is paid upon dismissal. In both cases, income must be taken into account when determining the amount of child support.

Payments if the child goes on vacation with the payer

Some separated parents consider it unfair to pay child support if they take their child on vacation. The law in this case takes the side of the recipient. According to Art.

116 of the RF IC, the return of the amount of support for the child must be made only if illegal actions have taken place: provision of incorrect information to the court on the basis of which a decision was made to pay alimony; cancellation of a notarized agreement; forgery of documents.

Traveling together is a personal choice of the parent and does not relieve one from existing obligations.

The deadline for transferring deductions from vacation pay is regulated by clause 3 of Art. 98 of the Law “On Enforcement Proceedings”, which states that the employer must transfer funds to the recipient no later than the expiration of a three-day period from the date of accrual of wages to the debtor.

By law, the date of receipt of alimony from vacation pay is tied to the receipt of payments by the employee-alimony provider. In accordance with Art. 136 of the Labor Code of the Russian Federation, vacation pay must be transferred to the employee’s account no later than 3 days before the start of the vacation.

As a result, the claimant receives deductions from vacation pay no later than the moment the payer goes on vacation.

If you receive information that the payer has gone on vacation and alimony remains unpaid, you can contact:

• to the head of the enterprise;
• to the responsible bailiff.

If before the second spouse’s leave, payments were received regularly and the parent did not shirk obligations, then failure to receive the required amount during the leave period may be an accountant’s mistake. The problem is resolved promptly by means of a written appeal to the responsible person, drawn up according to the following example:

Download a sample application to the director for payment of alimony

If you have information about possible deliberate evasion of deductions, it is better to contact the bailiff, however, the procedure for repaying the debt will take a longer period of time.

At the initial stage, the authorized person will call the debtor and remind him of his rights and obligations. If preventive measures do not bring results, you must write to the SSP an application for debt calculation and receive a certificate with an exact calculation of the amount of the overdue amount. Subsequently, with the certificate, you can go to court and file a claim for debt collection.

Download a sample application for debt calculation Receiving alimony is associated with problems in the form of the alimony provider evading fulfillment of obligations, hiding part of the income, but sometimes the reason for the lack of monthly receipts lies in the error of the company’s accountant when calculating wages or calculating vacation pay. A lawyer from the site ros-nasledstvo.ru will tell you where it is better to go if you do not receive alimony from the second spouse’s vacation pay, than to argue for the need for payments and what laws to follow when proving that you are right.

Alimony from vacation pay: is it withheld or not?

The right to annual leave, which is paid at the expense of the employer, is assigned to every official employee. However, during this period the employee does not receive wages. If a person is a payer of alimony, then the obligation to maintain does not cease even during the rest period. Let's consider whether alimony is paid from vacation pay.

Financial support for children from vacation payments

Financial support for disabled adult relatives or minor children is called alimony. Payments are withheld based on a notarial agreement or court decision.

For disabled relatives (parents, children, grandparents), funds are paid in the form of a fixed payment. A fixed amount can be paid from any income of the alimony provider.

For young children, the law establishes a special option - a percentage of all types of payments. Funds are paid from the majority of the payer's income. As an exception, a small list of income is provided (travel allowances, reimbursement of expenses for tools and rehabilitation).

One of the types of income from which alimony payments are withheld is vacation pay. These are funds that are paid to an officially employed person as payment for vacation days.

A child whose parent is officially employed receives deductions of alimony from vacation pay.

How are payments transferred?

The period for accrual and payment of vacation pay is established by Labor legislation. Violation of deadlines is a violation of the law.

Vacation pay must be transferred to the employee’s salary account or paid in cash at the company’s cash desk 3 days before the start of the vacation. Child support must be calculated and withheld in advance.

The accountant must calculate the amount of vacation pay, subtract the amount of alimony and transfer the funds to the employee. And financial support for the child must be transferred to the nominal account of the legal representative before the first day of the child support provider’s vacation. Payments are withheld from all types of vacations.

Since payment of financial support for a child in the form of a percentage applies only to employed citizens, the responsibility for making calculations rests with the company’s accountant. The payer cannot influence the acceleration or delay of payment.

If funds are collected through the FSSP, then the bailiff must monitor the payment of payments. If the accounting department regularly delays payments, it can hold the employer liable.

How is alimony from vacation pay calculated?

The calculation of the amount of material support is made on the basis of the writ of execution. As a rule, alimony in the form of a percentage of the payer’s income is assigned by the court. The law establishes the minimum amounts of payments:

• if a citizen pays funds for one minor 25% is withheld from his income ;
• if the payer transfers payments for two children 33% is collected from the parent’s income ;
• If the alimony provider transfers maintenance for 3 or more children 50% is withheld from his income .

Since the payment is assigned as a percentage, the amount of the payment is affected by the amount of vacation pay . The accountant calculates the employee's vacation pay as follows:

1. Determines the number of vacation days.
2. Calculates the average daily salary for the year.
3. Performs calculations.
4. Subtracts personal income tax.

The amount of financial support for the child is subtracted from the amount received. Let's look at an example of calculating alimony from annual paid leave .

Example. Payer of alimony Ilyuk I.S. must go on vacation, which is 28 days. His annual salary is 600,000 rubles. Ilyuk I.S. pays financial support for 2 children in the amount of 33% of all income.

• The average daily salary of the payer is 600,000 rubles. / 365 = 1643 rubles;
• The amount of vacation pay is 1643 × 28 = 46,004;
• Personal income tax amount 46,004 × 13% = 5980.52;
• Amount of vacation pay minus tax 46,004 – 5980.52 = 40023.48;
• The amount of alimony is 40,023.48 × 33% = 13,207 rubles.

If the child spends vacation with a child support provider

The question often arises whether alimony is withheld if a minor spends a vacation with the payer. During the holiday, the parent also bears the costs of the child. Therefore, fathers believe that their obligation to make payments should be suspended.

However, the law does not provide for such a possibility. The frequency of payments must be maintained regardless of whether the minor is with the recipient of the funds or visiting the payer.

At the same time, the recipient of alimony does not have the right to spend the funds received for his own needs. Child support is provided to meet the needs of the child. In case of misuse, the payer may apply to the court to transfer part of the payments to the child’s personal account.

Financial support for the child from vacation pay upon dismissal

Alimony-taxable types of income include monetary compensation for unused rest days upon dismissal. In case of dismissal of an employee, the law provides for the need to work for 2 weeks. For the specified period, wages are accrued in the usual amount. Therefore, upon dismissal of a parent, the child must receive:

• alimony from salary for the period of employment;
• payments from compensation for unused vacation;
• funds from financial assistance upon dismissal (if available).

Payments are calculated by an accountant and transferred to the employee on the last working day. Child support is transferred no later than 3 days from the date of dismissal.

Conclusion

The law provides for the need to deduct financial support for the child from almost all of the parent’s income. One of the additional payments is alimony from vacation pay. In case of incorrect calculation of payment or late transfers, it is necessary to involve a lawyer for family disputes. The specialist will monitor the proper implementation of the court decision.

Read also: How to collect alimony debt: if the debtor has no property, if the children are over 18 years old

Source: https://glavny-yurist.ru/uderzhivajutsya-li-alimenty-s-otpusknyh.html

Withholding of alimony from vacation pay and compensation upon dismissal

Home > settlements with personnel > Withholding of alimony from vacation pay and compensation upon dismissal in 2020

Alimony is a monetary payment for maintenance, which is established by a court decision and is withheld from payments received by the payer in the amount determined by the court or agreement. Is it necessary to withhold alimony from vacation pay and compensation for unused vacation upon dismissal, and how to do it correctly?

The most common are transfers by one of the parents for a child after a divorce (child support). But the legislator reserves the right to request payments to elderly parents with their adult children, as well as a disabled spouse. The procedure for paying alimony is established by the Family Code of the Russian Federation.

Is alimony withheld from sick leave in 2017 - 2018?

The employer learns about the need to withhold alimony from wages after the bailiff sends a writ of execution to his address. It indicates the amount as a percentage of the employee’s monthly income or as a fixed monetary amount. Writs of execution are stored in the accounting department of the enterprise.

According to the definition of wages given in the Labor Code, it includes: payment for working hours, bonuses, vacation pay, compensation for leave upon dismissal and other additional payments, as well as the final payment to the employee upon dismissal. Child support deductions are made from all types of income. Decree of the Government of the Russian Federation of June 18, 1996 No. 841 confirms these arguments.

If alimony is withheld as a percentage of income, then for children the amount of such payments will be calculated according to the general rule:

• 25% – for one child
• 33% – for two children
• 50% – for three or more children

But in individual cases, a court decision or agreement between the parties may establish a fixed amount, provided that it is not less than the established percentage.

Is it necessary to withhold alimony from vacation pay?

Alimony must be deducted from the employee’s vacation pay.

The employer is obliged to pay vacation pay 3 calendar days before the start of this period. Payment of alimony must be made 3 working days after the vacation pay is issued.

The calculation and transfer of the alimony amount is made from the “net” amount of net income, that is, after the personal income tax (NDFL) in the amount of 13% is withheld from the vacation pay.

If an employee spends a vacation with a child for whom he pays child support, this still does not exempt him from making payments in the current month.

Is alimony deducted from vacation compensation?

In the above-mentioned Resolution No. 841, compensation for unused vacation during employment, paid upon dismissal, is mentioned as “other types of income” of the alimony payer.

Since vacation compensation is a payment within the framework of the employment relationship, alimony is also deducted from it.

Transfer times will be calculated as follows. On the last working day before dismissal, the employee receives a final payment, taking into account already deducted personal income tax and alimony.

The employer must make the payment under the writ of execution 3 days after settlement.

If the dismissal is carried out by agreement of the parties, the employer withholds alimony from compensation only for minor children.

In a situation where an employee remains in debt to the company and there is nothing to withhold alimony from, the employer notifies the bailiff about this in writing.

It is also important to note that in the event that an alimony-paying employee quits, the employer must do the following:

1. Notify the city bailiff service of termination of the employment contract with the employee
2. By registered letter with notification, send to the bailiff the original resolution or writ of execution according to which the deduction was made.
3. Inform the bailiff the name of the employee’s new place of work if a transfer occurred through dismissal within a group of enterprises. You cannot forward the document directly.

Neglecting these actions may cost the employer administrative penalties and inspection by the State Labor Inspectorate. The personal liability of an accounting specialist is assessed by the legislator with a fine of 10,000 rubles.

Questions and answers on the topic of deduction from vacation pay and optus compensation

Question 1: In the region where the payer works, a regional coefficient has been established. Should it be taken into account when withholding alimony?

Answer: Yes, it is necessary. Withheld from payments taking into account the regional coefficient.

Question 2: Should alimony be withheld from the employee’s income before personal income tax is assessed or after?

Answer: Withholding is carried out from the amount from which income tax is deducted.

Question 3: Vacation pay for January 2018 was paid in December 2017, the writ of execution was received on January 10. Is it necessary to withhold alimony from vacation pay paid in December?

Answer: No, it is not necessary. Since the writ of execution was received after the payment of vacation pay.

Question 4: The obligation to pay expires on February 20, 2018 (the child turns 18 years old). On February 19, 2018, the employee quits and is paid vacation compensation. Is it necessary to withhold alimony from this payment?

Answer: Yes, it is necessary. Since at the time of payment of income the writ of execution is valid.

Question 5: The child for whom child support is being withheld turns 18 years old on January 25, 2018. The employee's vacation begins on January 26, and vacation pay is paid on January 23. Is it necessary to withhold alimony from them, since the income was paid at a time when the writ of execution is still in force?

Answer: No, you don't need to hold it. Despite the fact that the amount was issued to the employee before the expiration of the sheet, the vacation for which vacation pay was accrued refers to the period when the alimony payer’s obligation was terminated.

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Source: https://buhland.ru/alimenty-s-otpusknyx-i-kompensacii-pri-uvolnenii/

Is alimony calculated from vacation pay and compensation for missed vacation?

• Is alimony calculated from vacation payments?
• What is the amount of alimony withholding from vacation pay?
• An example of calculating deductions from vacation payments
• When to transfer alimony from vacation pay

Is alimony calculated from vacation payments?

From payments to employees for whom the employer received writs of execution for withholding alimony, deductions are made monthly in favor of children under the age of 18.

Alimony can also be withheld on the basis of a notarial alimony agreement, which is equal in importance to a writ of execution.

About which parts of wages alimony is withheld is stated in the Decree of the Government of the Russian Federation dated July 18, 1996 No. 841 (as amended on April 1, 2019) “On the List of types of wages...”. In sub. "k" p.

1, as one of the sources of deduction of alimony, shows the amounts of average earnings retained by the employee, including during vacation.

Thus, the answer to the question: “Is alimony withheld from vacation pay or not?” — positive: yes, they are being held.

In addition to the amounts of vacation payments for the period of the next vacation from compensation for unused vacation upon dismissal, alimony must also be withheld and transferred as intended, since this type of compensation relates to income calculated on the basis of average earnings.

What is the amount of alimony withholding from vacation pay?

The amount of alimony is prescribed in the basis for deduction - a writ of execution or an agreement. In accordance with Art. 81 of the Family Code of the Russian Federation, the maximum that can be withheld from an employee’s income is:

• 1/4 income per child;
• 1/3 - for two children;
• 2/3 - for three or more children.

1. But you need to remember that alimony should be calculated only after income tax has been withheld from all accrued amounts in favor of the employee. That is, the amount of alimony withheld from vacation pay is calculated using the formula:
2. Alimony otp. = (Vacation pay - personal income tax) × Share of alimony withholding
3. If the amount of deductions is established as a fixed amount linked to the cost of living, alimony is subject to indexation in proportion to the change in the average cost of living.
4. Below we give an example of how to calculate alimony from vacation pay paid to an employee for the upcoming regular vacation.

An example of calculating deductions from vacation payments

For employee Ivanov A.A.

The accounting department of Berezka LLC received a writ of execution, on the basis of which the accountant withholds alimony in favor of two children aged 6 and 8 years in the amount of 1/3 of the payments made in favor of this employee.

From September 2, 2019, in accordance with the schedule, Ivanov is going on vacation. In advance, on August 27, the accountant calculated his vacation pay - 32,000.00 rubles. On the same day, the money will be transferred to him minus any deductions.

Since the employee transfers alimony, it means that he actually provides for his children. That is why he wrote an application for standard deductions for his first and second children in the total amount of 2,800.00 rubles. monthly (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

Personal income tax on vacation pay is equal to: (32,000.00 – 2,800.00) × 13% = 3,796.00 rubles.

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Note: deductions are provided not for one specific type of payment, but for the total amount of income accrued by the employer on an accrual basis from the beginning of the year. That is, if both vacation pay and part of the salary for time worked were accrued in one month, then deductions are applied to the total amount, taking into account all accruals in favor of the employee for the previous months of the year and the deductions provided.

What amount should the accountant transfer to the personal account of the mother of the children of A. A. Ivanov on the day of payment of vacation pay?

• Using the formula given in the previous section, we will make the calculation:
• (32,000.00 – 3,796.00) × 1/3 = 9,401.33 rub.
• The resulting amount will be sent to the ex-wife.

The accountant will transfer to Ivanov A.A.: 32,000.00 – 3,796.00 – 9,401.33 = 18,802.67 rubles.

When to transfer alimony from vacation pay

The transfer of alimony from vacation pay, as well as from any other income of an employee, must be made within three days from the date of payment of income (Article 109 of the RF IC).

Let's look at the example discussed above. The accountant transfers vacation pay to Ivanov on August 27, therefore, the last day for transferring alimony to the employee’s ex-wife is August 30.

The deadlines cannot be violated, as there are penalties for this. So, according to Art. 17. 14 of the Code of Administrative Offenses of the Russian Federation for violation of the legislation on enforcement proceedings, the employing organization, which is obliged to fully withhold and timely transfer alimony, may be subject to a fine of 50 to 100 thousand rubles. , for its officials - from 15 to 20 thousand rubles. In addition, the recipient of alimony has the right to demand from the culprit of the delay payment of interest for the delay in accordance with paragraphs. 1, 3 tbsp. 395 of the Civil Code of the Russian Federation.

 

So, is alimony paid from vacation pay? Yes, they pay. For almost all components of wages, alimony is withheld on the basis of writs of execution or notarial agreements. Vacation pay and compensation for unused vacation are no exception.

The amount of alimony is regulated by the provisions of the RF IC. It can be established both as a share of the income paid, and as a fixed amount tied to the subsistence level. Usually the share or amount of withholding is given in the basis document.

1. The deadline for transferring alimony from vacation pay is 3 days from the date of payment of income to the employee.
2. More useful information is in the “Alimony” section.