Are you an accountant of an organization whose employee is required to pay child support for your child or other disabled relative? It is you who are charged with the obligation to withhold the amount of alimony from this employee's salary. At the same time, your business is purely executive: how much, to whom and how to transfer money - others decide.
It is necessary
executive document and the amount of the employee's income from which the alimony is withheld
Instructions
Step 1
To begin withholding alimony from an employee, you must have one of the following documents: a notarized agreement of the parties to pay alimony, a writ of execution, or a court order. In other cases, the employer is not obliged to transfer the alimony on behalf of the employee. Also, you must receive instructions from the person receiving the alimony on the method of transferring the money to him (in person, by postal or bank transfer). The costs of transferring funds to the beneficiary are borne by the payer employee.
Step 2
The employer is obliged to withhold alimony from his employee and transfer it to the recipient within three days after the payer was paid wages or other income included in the alimony calculation base. The list of types of such income was approved by the RF Government Decree of July 18, 1996 No. 841.
Step 3
Alimony is withheld from the amount of earnings remaining after insurance premiums and personal income tax have been calculated. Moreover, if the taxpayer has the right to tax deductions, then the latter either reduce the tax base for personal income tax, or, if the employee receives the amount of the deduction in cash, are not included in the base for calculating alimony, since this is not provided for by the list of types of income from which withholding alimony.
Step 4
The amount of alimony can be set as a percentage of earnings or as a fixed amount (a mixed version is also possible). As a general rule, alimony for one child is a quarter of the employee's income, for two - a third, for four or more - half of the earnings. At the same time, the total amount of withheld alimony for the period cannot exceed 70%. Exceptions are established by the court.
Step 5
If a document obliging the employer to withhold alimony came late, the employer's accountant will have to calculate the alimony debt, starting from the deadline specified in the writ of execution (or other document named in step 1), based on the payer's income for the period of debt. In this case, alimony must be collected only within a three-year period preceding the receipt of the executive document in the organization. Debt should be withheld within a maximum threshold of 70%.
Step 6
If the employee paying alimony receives an advance payment, it is recommended that the withholding amount, especially if it is large, be distributed proportionally between the advance payment and the basic salary.
Step 7
If the amount of alimony is set in the form of a lump sum, it is subject to indexation in order to neutralize inflation. The indexing percentage is usually set in the executive document, otherwise the employer's accountant must, in accordance with the Family Code, index it in proportion to the increase in the minimum wage.
