Is alimony withheld from sick leave and in what cases?

Legal requirements

You can find out whether alimony is withheld from sick leave by reading the text of Government Resolution No. 841. Clause. “c” clause 2 of this document directly provides for the possibility of withholding funds from temporary disability benefits.

The inclusion of these payments in the number of income, part of which goes to the recipient’s children, is explained by a number of reasons.

Tax policy. Recipients of temporary disability benefits pay personal income tax, as when receiving other income. In the case of funds for child support, the legislator acts by analogy.
The nature of these social payments. They represent compensation for earnings lost as a result of illness. In this case, salary and bonuses serve as the basis for calculating the amount withheld.
Preventing potential fraud and abuse. The inclusion of funds received during temporary illness in the number of income subject to alimony is intended to reduce cases of issuing fictitious certificates of incapacity for work. Otherwise, many employees who contribute funds to children would seek to obtain sick leave by negotiating with the employer.

Letter of the law

The employer's guarantee in case of temporary loss of ability to perform full-time work is the payment of benefits (Article 183 of the Labor Code of the Russian Federation). According to existing standards, in the Russian Federation this payment refers to the sources of income from which alimony obligations are collected.

This is expressly stated in the relevant List approved by Government Decree No. 841 of July 18, 1996.

This issue is also covered in:

Family Code. Article 82 spells out the powers of the Cabinet of Ministers to determine a specific list of income from which alimony obligations are paid off. This is, in fact, a link to the above List.
Federal Law “On Enforcement Proceedings”, which regulates the sequence of actions of bailiffs to collect debt amounts.

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Grounds and conditions of retention

Let's figure out whether alimony is taken from sick leave unconditionally. To do this, you need to familiarize yourself with the wording set out in Government Resolution No. 841. Employers deduct amounts due to an employee’s children from sick leave if there are a number of reasons. They are:

presence of a court order;
presentation of a writ of execution;
sending a notarial agreement between the parents, according to which one of them pays maintenance to the children.

These documents must contain a direct indication of the possibility of withholding part of hospital payments.
Judicial practice suggests the inclusion of this type of income in the text of the decision. If the administration of the enterprise has not received the writ of execution, then it does not have the right to withhold money from payments for temporary disability. A statement from the employee himself or a letter sent by a bailiff will not be adequate grounds for withholding part of the sick leave.

To receive money, several conditions must be met.

The certificate of incapacity for work must be correctly drawn up (the front page of the document contains all the necessary information and does not have various edits and additions).
Only an officially employed citizen can be a payer.
Temporary disability benefits must be compensated by the Social Insurance Fund (if the fund refuses to pay, then alimony will not be calculated).

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:

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.
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.
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.

Procedure for making alimony deductions

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

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.
Contact the SSP with a writ of execution or directly to the enterprise.
Wait for the writ of execution to be submitted to the enterprise’s accounting department.
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.

Procedure for withholding funds

Collecting part of temporary disability payments for the maintenance of a minor includes several stages.

Presentation of the writ of execution to the employer. Both the bailiff and the collector have the right to do this. When the parents have drawn up a notarized agreement on child support. The debtor himself can present this agreement. To receive alimony from sick leave, the claimant must send a number of additional documents:

withholding statement;
copy of passport;
bank details through which the company will transfer money.

Calculation of payments by the company's accounting department. First, the amount of the paid benefit is determined. It will depend on the employee’s earnings and length of service. Next, personal income tax will be calculated and withheld. The basis for determining the amount of deduction will be the amount of the benefit minus tax.
Payment according to the writ of execution. Alimony from sick leave will be transferred according to the details specified by the bailiff or collector.

After all of the above actions, the employee will receive temporary disability benefits minus the funds sent to the child and the costs of bank commissions.

To ensure the correctness of the calculation of the transferred amount, the claimant is recommended to carry out independent calculations.

Alimony amount

Is alimony calculated from sick leave? In each individual case, the specific amount of alimony payments varies. In relation to temporary disability certificates, the procedure for calculating the amount of deductions is as follows:

First things first The accountant is obliged to correctly calculate the “sick leave” itself. To do this, it collects initial data:
the sick leave certificate itself (provided by the employee himself);
information for calculating the debtor’s average salary for the last two years;
The amount of the disability benefit received becomes the basis for calculating the amount withheld.

The amount transferred to support the child depends on the court decision, judge’s order or agreement. Thus, a court verdict usually obliges to pay in the following proportions (Part 1 of Article 81 of the Family Code of the Russian Federation): for one offspring - a quarter of the income according to the “ballot”, for the support of two - a third, and for the support of three or more - half of such income. If the parties have recorded in writing the amount of assistance to be transferred, then it will be transferred in the future or at a time (choosing one of the options is the right of the contracting parties).

ATTENTION! In an agreement on the payment of alimony, assistance can be specified not only as a monetary amount. It is possible to agree, in particular, on the payment of obligations with property, as well as in other ways specified in the agreement.

In addition, determining the fixed amount of the alimony obligation from disability benefits is also possible - by virtue of the clause of the relevant agreement or under Article 83 of the Family Code. The legislation also allows a combined option of withholding (both in shares and in a fixed amount).

In a situation where alimony is accrued for other family members, the court examines each dispute in detail, finding out all the nuances of the life of both the applicant for payments and the person suspected of “squeezing” such amounts. It can be:

family and financial status of the parties;
any other circumstances of the dispute that may affect the outcome of the case.

IMPORTANT! The amount transferred for the maintenance of relatives is determined in hard form (not as a percentage of income) and is transferred monthly.

Let’s not forget that the law also provides for valid reasons for reducing the amount of alimony or completely stopping these payments . Among the reasons worth mentioning:

failure by the parents themselves to fulfill the obligation to support their children until they reach adulthood, including deprivation of rights due to such failure;
the disabled spouse (including the former) is himself to blame for the loss of the opportunity to work;
the marriage was short-lived;
the unworthiness of the actions of a spouse who demands money for his maintenance.

Features of calculating payments and example of calculation

The amount that a sick employee receives depends on his total length of service (Article 7 of Law No. 255-FZ, adopted on December 29, 2006).

If the debtor has officially worked for less than 5 years, then he is paid 60% of the average salary.
When an employee has been officially employed for more than 5 but less than 8 years, he is entitled to an amount equal to 80% of average earnings.
With more than 8 years of experience, he receives a benefit that fully corresponds to the average salary.
If a parent has worked under an employment agreement for less than six months, the benefit will correspond to the current minimum wage (from July 1, 2020, it is 7,800 rubles).

The listed periods do not have to be continuous: the total work under employment contracts at various enterprises is taken into account.

As with earnings and bonuses, personal income tax is 13%.

Example calculations and calculator

To check the accuracy of accounting calculations at the debtor’s place of work, you must use the formula:

B = (SP – N) * DD, where

B – the amount to be transferred for child support;
SP – the amount of benefits received by the debtor;
N – personal income tax withheld from social payments;
DD is the share of the parent’s income transferred to the children.

Let's look at the following example:

the debtor received 10 thousand rubles of temporary disability benefits for 9 days;
by court decision, 25% is withheld from his income for the maintenance of a minor.

To determine the amount of alimony, we calculate the amount of benefits minus personal income tax:

10,000 – 13% = 8,700 rubles.

Next, you need to determine the amount of alimony withholding from sick leave:

8700 * 0.25 = 2175 rubles.

Documents for an accountant

In order to correctly process alimony, it is necessary to provide information about the amount of monetary compensation to the accounting department. For this you will need the following documents:

charter of the company in which the payer works;
order from the management of the enterprise;
certificate of incapacity for work from the worker;
an extract on the basis of which the average salary for the last two years of the employee’s work is calculated.

Based on all this, the accountant will have to calculate the amount of sick leave. The required amount of funds for the child will be deducted from the resulting amount. In this case, the requirements that are specified in the writ of execution are taken into account.

If a certain amount of interest is deducted from an employee’s salary in favor of alimony, the same will happen with sick leave payments. As a rule, if in a family:

One child, then 25% is deducted from the salary.
If there are 2 children – 33%.
If an employee has three children, then half of the salary will be deducted in their favor.

If a certain amount is deducted from the payer’s salary every month, then the calculation of hospital payments will occur in a different way. Alimony will be deducted at the end of the month from the general salary. In this case, the employee’s sick leave no longer affects the amount of alimony.

Types of income taken into account when calculating alimony

Alimony deductions are made from any regular income or amount of funds earned by the debtor at the end of the financial year. The offset includes all incentive payments and bonuses. Wages for work in hazardous conditions, all types of remuneration, dividends, income from bank deposits, etc. are also taken into account.

Alimony is calculated on the following types of income:

Renting real estate.
Profit from shares, investments and other financial business instruments.
Income from participation in the activities of private enterprises with commercial activities.
Income from performing work on the basis of civil contracts.

Thus, the list of income subject to offset for alimony payments is quite wide. These include regular and periodic cash receipts into the debtor’s income. Therefore, the alimony burden applies to all types of income, and not just to salary at the place of work.