How is alimony calculated and withheld during the employee’s vacation period?

What income is alimony taken from?

Decree of the Government of the Russian Federation No. 841 contains a complete list of income from which alimony deductions are made. During the trial, the payer is obliged to provide information on all types of monthly earnings. The calculation takes into account not only the official salary, but also additional income. Concealing it may result in criminal penalties. Income and payments from which payments are calculated:

• Salary from official place of work;
• Government contributions;
• Additional payments, bonuses and allowances;
• Vacation pay;
• Student scholarship;
• Pension accruals;
• Business income;
• Unemployment benefit;
• Income received under a contract for the provision of services, performance of work;
• Payments for temporary disability certificates;
• Income from the sale of copyright;
• Dividends;
• Income from a real estate rental agreement.

Having examined the information provided about income, the court determines the percentage for payment of alimony obligations. If profits are irregular, the payment is set in a fixed amount.

The following payments are not taken into account in the calculation:

• Survivor's benefit;
• Maternity capital funds;
• Insurance payments;
• Survivor benefits;
• Compensation payments in connection with receiving physical damage in the performance of official duties;
• Benefits for the purchase of medicines;
• Business travel;
• Benefits for caring for disabled persons.

An example of calculating and withholding alimony

Let's look at a practical example. Employee Petrov has an obligation to pay child support for his minor child in the amount of ¼ of his earnings. Petrov goes on vacation from May 20. He was accrued vacation pay in the amount of 25,000 rubles, and it is also planned to issue an advance in the amount of 5,000 rubles. Payments are made on May 14.

Thus, the amount of alimony will be 6,733 rubles:

25000-(25000-1400)*13%=21932 rubles

21932+5000=26932 rubles

26932*25%=6733 rubles

If the payment is set at a fixed amount, then it is simply deducted from any payment to the employee, be it wages or vacation pay.

Is alimony deducted from vacation pay?

Labor legislation imposes an obligation on the employer to provide employees with paid annual leave. The funds for it are equal to wages.

Therefore, withholding alimony from vacation pay is legal.

The accounting department at the payer’s place of work is responsible for the timely payment of funds.
The accrual of alimony from vacation pay is equivalent to the monthly share of the write-off from wages. If the amount is fixed, the funds must be paid in the established amount. Child support is withheld from vacation pay in the amount of a share of net income. The calculation is made after tax deductions.

Description of the procedure

After the transfer of the writ of execution to the payer’s place of work, further responsibility for ensuring the timeliness and completeness of execution falls on the management of the employing organization and the accountant. The bailiff has the authority to conduct checks and monitor the execution of court orders, however, in the case of timely regular payments and the absence of complaints against the payer from the claimant, FSSP employees do not take active actions.

The basis for verification should be an application from the recipient of alimony, i.e. the second side of the writ of execution. If there are no complaints and strict adherence to the letter of the law, the enforcement proceedings are closed.

The procedure for deducting funds for alimony obligations and the deadlines for fulfillment are regulated by the Family Code, in particular, Art. 109 :

1. Any income that a citizen receives officially gives the right to alimony withholding.
2. The transfer of funds to the child is organized in the form of cash or bank transfer from the employer’s account.
3. The deadline for organizing deductions is the third from the moment of settlements with employees (payment of wages).
4. If we are talking about collecting alimony from vacation pay, it must be paid no later than the last return to work before the paid vacation.

Download the Family Code of the Russian Federation (1.6 MiB, 211 hits)

For ease of control, payment of alimony is organized on the day of salary or vacation pay.

A special feature of the calculation of vacation pay is the need to pre-deduct tax payments from income. Thus, the amount is calculated only after the 13 percent income tax, which every citizen receiving earned income is required to pay, has been deducted from earnings.

When does the transfer take place?

In addition to family legislation, similar provisions defining the terms of payment of alimony from vacation pay are established in the Labor Code (Article 136). The deadline for payment cannot be later than three days before going on vacation.

With these articles, the legislation ensures that funds for the child are received before the alimony payer goes on vacation.

After the writ of execution is transferred to the accounting department of the enterprise, the employee himself does not need to monitor the timeliness of alimony payments - responsibility for execution now rests with the administration represented by the chief accountant and the director. Monetary deductions occur without the participation of the parent, who can only control the timely payment of vacation and salary amounts.

Calculation procedure

The only case when it is not necessary to make regular calculations of child support payments is the determination of a fixed sum of money (fixed payment), which does not depend on the income of the paying parent. In this case, all that remains is to control the deadline for fulfilling obligations and the completeness of the transfer. This option is possible when a parent, another legal representative of a minor, files an application as part of the lawsuit, and the judge, having considered the arguments of both parties, awards a payment in a fixed amount (more often - a certain number of subsistence levels in the region, with the possibility of indexation).

Calculating alimony from vacation is more complicated when alimony is assigned as part of the earnings. Upon application for a court order, the plaintiff requests a penalty in the amount of a certain percentage of the salary, based on the number of children.

The procedure for determining the amount required to be paid is as follows:

• From vacation pay, the accountant withholds income tax (NDFL) in the amount of 13 percent.
• Next, on the basis of the writ of execution, the share of recovery in favor of the recipient of alimony is determined (for three minors - half of the income, for two - a third of the amount, for one - a quarter of the vacation pay).

To avoid confusion when making payments to the employee and his obligations under the law, the accounting department strives to make payments simultaneously, ensuring that both parties receive money by the day the alimony payer begins his paid vacation.

Example of calculating alimony from vacation pay

If the legal representative of a minor knows the exact amount of vacation pay, it will not be difficult to control the completeness of the deduction, following the sequence of calculations given above.

If vacation pay accrued to an employee amounts to 10 thousand rubles, the accountant deducts 13 percent for income tax. Next, the amount of alimony withholding is determined from the remaining amount.

An example of calculating child support for 1 child is as follows:

1. They find 13% of the number of vacation pay (10,000 x 13%).
2. Subtract income tax (10,000 – 1300).
3. From the amount received, the amount of deduction in favor of the child is determined (8,700 x ¼)
4. On one day, no later than three days before the vacation, funds are sent to:

To the employee – 6,525 rubles, to the details of the minor’s representative – 2,175 rubles.

Accrual procedure

The calculation and procedure for paying alimony is regulated by law:

• Articles 81, 82 of the Family Code of the Russian Federation.
• Decree of the Government of the Russian Federation No. 842 of July 18, 1996, as amended in 2013.

The basis for the calculations are:

• Court order.
• An agreement of the parties on alimony certified by a notary.
• Writ of execution (transferred by bailiffs).

Article 81 of the Family Code of the Russian Federation establishes the size of the share of income received:

• 25% if you have one child.
• 33% if you have two children.
• Up to 50% for three or more.
• If the payer has more than three children from different marriages, the total share of alimony will be one third of all income.

By agreement of the parties, monthly transfers can be calculated in a fixed amount. Regardless of the amount and type of income, funds must be deducted in the prescribed amount.

General provisions on the collection of alimony

The regulation of alimony legal relations occurs in accordance with the norms of Chapter 17 of the RF IC, which establishes a list of persons who can act as recipients and payers, the amount of payments, the specifics of their transfer, as well as methods for establishing obligations.

Alimony may be collected from an employee on the basis of any executive document, including:

1. A writ of execution issued by bailiffs. This document can be provided to the payer’s employer by the bailiffs themselves or by the recipient of the funds together with an application for withholding alimony.
2. A court order issued by a court to collect funds for the maintenance and support of a child.
3. An agreement between the payer and the recipient of alimony, which establishes the amount of payment, the procedure for transferring and the duration of the agreement.

The procedure for compulsorily withholding alimony from the payer’s income is carried out in accordance with the norms of family legislation, as well as with the involvement of the provisions of the Labor Code of the Russian Federation. The Labor Code determines that the withholding of funds, including alimony, is allowed only if writs of execution are provided.

Also, according to the Labor Code of the Russian Federation, the amount of deductions cannot be more than 50%, except in cases where the employee has a debt, when it is allowed to transfer up to 70% of the payer’s salary or other income to the recipient until the debt is repaid.

Calculation of alimony from vacation pay

The Family Code regulates the procedure for calculating alimony payments from funds received for vacation:

1. Accrual of vacation pay;
2. Subtract personal income tax (13%):

Example: accrued vacation pay - 13% personal income tax = Amount to be received

1. Calculate alimony from the amount of vacation pay after taxes.

Example: Amount to be received x percentage of alimony payments = alimony.
The fixed amount of alimony is transferred in full, regardless of vacation pay.

For example, the child support worker’s leave is from March 16 to April 10. There are obligations to support one child. Until March 13, the accounting department calculates vacation pay and alimony.

(Accrued vacation pay - 13% personal income tax) X 0.25 = amount of deduction for alimony.

The accounting department must transfer funds no later than March 16.

How to transfer alimony from vacation pay to the card

The method of transferring monthly accruals must be determined by the recipient and indicated in the executive document. If you have a card account, alimony amounts can be transferred by bank transfer. The convenience of this method is the ability to withdraw funds or leave them in the account as savings.

The details of the recipient's card are indicated in the writ of execution or in the alimony agreement. Funds must be transferred to his card in the amounts established by the court, or as agreed by the parties.

The accounting department of the enterprise is obliged to transfer the accrued funds to the recipient’s card no later than three working days from the date of issuing the vacation calculation to the employee.

What to do if vacation pay is not paid on time

The deadline for paying vacation funds may be violated by employers.
The employee has the right to postpone the start of the rest to the day when the final payment is made. The calculation of alimony payments will be made after the payment of vacation pay, but no later than three days from the date of calculation. The employer's accounting department must transfer alimony from vacation pay. Article 109 of the Family Code of the Russian Federation obliges organizations to withdraw part of the funds from an employee’s salary and other payments to transfer them according to an executive document.

conclusions

If an employee pays alimony, then it must be withheld from all income in favor of this person, including vacation pay.

The document for making a deduction is a payment agreement or a writ of execution.

The required percentage (or a fixed amount) must be withheld on the day of payment of vacation pay, and alimony must be transferred to the recipient within three calendar days from the date of payment.

If the payment obligation ends before the start of the holiday, nothing needs to be withheld. If this obligation ends during the rest period, then you need to correctly calculate the required amount of income from which alimony funds need to be transferred.

Is alimony calculated from vacation pay upon dismissal?

Upon dismissal, workers are entitled to compensation for unused vacation periods. Arrears of wages are issued. The amount received is taken into account when calculating alimentary accruals.

When dismissing an employee, the organization must provide information to the bailiffs. In the executive document, the accounting department of the enterprise indicates:

• The amount of payments made.
• Payment period.
• Existence of debt.
• Indexing size.

Bailiffs are notified no later than three days from the date of dismissal of the employee. Otherwise, a fine will be imposed on the company. Alimony is calculated on payments received during the reduction or liquidation of an organization.

Frequency and timing

Alimony is calculated for the entire period from the moment a judicial act is issued (or from the moment an agreement is concluded) until the moment when its collection ceases in accordance with legal norms. The penalty may be terminated when the child turns eighteen years old (except when he or she continues to study full-time).

Alimony from vacation pay is collected from each given payment. If an employee postpones vacation or refuses it altogether, then alimony is collected from wages for this period.

Responsibility for accrual and withholding of payments

The calculation and deduction of alimony is carried out by the accounting department of the enterprise. Funds may be collected on the basis of writs of execution or notarial agreements.

In this case, the obligation to timely pay alimony payments rests with the employer. Resolution of the Plenum of the Supreme Court No. 9 excludes holding an employee liable if the organization violates the procedure for transferring alimony. In this case, the debtor is not to blame.

Violation of the recipient's rights may result in penalties for the employer. The plaintiff may demand a penalty for losses caused by late payments.

A minor child needs financial support. Money is needed to meet basic needs. If the ex-husband does not live with the family, he is required to pay monthly benefits. Official employment involves not only receiving a salary, but also additional compensation:

• Awards;
• Vacation pay;
• Sick leave.

All these payments are an integral part of income. The legislator obliges to take them into account when calculating alimony benefits. Concealing real profits, as well as evading obligations to support minor children, leads to the imposition of administrative and criminal liability.

Payments from vacation pay if you take a child with you: is deduction allowed?

If a child goes on vacation with a parent who pays alimony for his maintenance, this does not change their status at all for the period of joint vacation.
If the accounting department has a writ of execution or a court order establishing his alimony obligations, it must be complied with in full. Only a court can cancel or amend such a document. The situation is different if deductions are made on the basis of a voluntary agreement of the parties. It can take into account such circumstances and describe in detail the payment procedure for such periods.

Alimony is a mandatory deduction that a parent must make from all types of earnings to support their child. Vacation pay does not have any special features; alimony is calculated from it as standard. The legislator's categorical position on this issue is fully justified. Parents really must bear equal obligations towards their children, so the calculation and transfer algorithm is transparent and understandable.