Help to close people who can nottake care of yourself, found reflection in the legislation of the Russian Federation. The state created alimony as a mechanism to protect low-income relatives. They can be paid both for the maintenance of children and other close family members. More details about how to count alimony, read further.
The essence of the concept
According to the Family Code, under alimonymeans means which are directed to the maintenance of children by parents and adult relatives by children or spouses. At the legislative level, a mechanism for the appointment, calculation and payment of alimony is provided. In addition to the Family Code, these issues are also regulated by the Civil, Tax, Labor Code.
In separate Government Resolutions andPlenum is detailed mechanism, as alimony is considered. The responsibility for the payment of funds rests with the employed citizens, who have underage children or incapacitated close relatives. The basis for the transfer of funds is a court decision or a bilateral agreement. In the first case, the funds are collected forcibly, and in the second case - on a voluntary basis.
Aliment planners
The circle of responsible persons in Russia is much wider thanin other countries. The payer and the recipient must be members of the same family. Funds can be transferred not only to the maintenance of children and parents, but also to former spouses, grandmothers, grandchildren, etc. Also, actual educators (stepmother, stepfather) are included in the list of beneficiaries.
The procedure for calculating alimony begins with determining the right to receive payment. On the maintenance of able-bodied relatives may be:
- minor children, both legitimate and adopted;
- Adult children who are disabled due to disability;
- disabled parents, former spouses, brothers and sisters, grandchildren, grandparents, stepmother or stepfather.
Pay any alimony can any of the above relatives, except for the actual tutors.
Forced collection
Domestic legislation provides forthe possibility of compulsory recovery of alimony through a court for spouses. This possibility can arise if one of the parents refuses to support the child. The recovery of alimony can be carried out according to one of these schemes:
- In an unregistered marriage, you will first have to undergo the procedure of establishing paternity. For this purpose, either a birth certificate or a medical examination is used.
- Under the scheme of simplified mandative production.In this case, it is necessary to provide information to the court about family members, their place of residence, income, dependents. Based on the data received, the material and social status of the parties, the court will decide how the child support will be calculated and paid.
- As a matter of lawsuit proceedings.In this case, you can agree on a form of paying alimony and collect debts for previous periods. Then the penalty is calculated on the basis of alimony. To receive payments, you must provide copies of: passports, birth certificates of each child, certificates of marriage registration, a certificate of family composition and the applicant's residence. You also need to provide alimony calculation in a hard cash amount and justify the costs.
Sources of information
The Family Code stipulates that alimony can be withheld from all types of earnings. Decree No. 841 also provides a list of income from which retention can be effected:
- salary from the main and additional places of work;
- maintenance of civil servants;
- fees;
- surcharges;
- surcharges;
- premiums of all kinds;
- Other incomes (benefits, pensions, scholarships, financial assistance).
Exceptions
It is forbidden to withhold alimony from:
- единовременной выплаты из бюджета, внебюджетных funds, the state, interstate organizations and other sources provided in connection with the terrorist act, the death of a family member, for assisting in the detection of crimes;
- income received as a cost of food;
- financial aid, paid at the birth of the child, registration of marriage, death of a relative;
- compensation of travel expenses, depreciation of the tool that belongs to the worker;
- income from the sale of real estate.
The order of calculations in percent
How do you consider alimony? The law provides for two calculation schemes: share payments and a fixed amount of money. Most often, the court obliges the payer to pay in such a proportion:
- 25% of income per child;
- 33% of income - for two children;
- 50% of the income - for three or more children.
The formula for calculating alimony: Alimony = Base x Percentage of income.
Additionally, a fixed amount of maintenance is established in case:
- the payer has an irregular income;
- income comes in the currency of another state or in kind;
- the payer has no official income;
- the assignment of alimony in the share ratio violates the interests of the child.
Consider an example of the calculation of child support heldfrom salary. According to the court’s decision, 25% of alimony must be withheld from the employee’s salary each month. The salary of a worker is 65 thousand rubles. Perform the calculation of deductions:
- Tax deduction per child is 1.4 thousand rubles.
- Base for calculation = (65 - 1.4) * 0.13% = 8.268 thousand rubles.
- Alimony = (65 - 8.268) * 0.25 = 14, 183 thousand rubles.
Settlement procedure in a fixed amount
How do you think alimony in a fixed amount?Charges are tied to the subsistence minimum of a particular person in a region or a country as a whole. The court appoints the amount of the payment in multiples of this indicator. The average earnings for the calculation of alimony does not matter. However, the amount of payment is affected by the region of residence of the recipient of funds and indexation.
The table below shows the calculation of alimony.
Stage | Act |
PM | The cost of living is determined at the trial date. |
Multiplicity | (Alimony / PM) * PM |
Tax deduction | Base = Earnings - NDFL |
Consider further an example of the calculation of alimony for PM.By a court decision of 04.12. Ivanov was charged with alimony in the amount of 10.5 thousand rubles. The recipient of funds lives in Moscow. at the date of the court the level of PM in the region is 10.443 thousand rubles.
The multiplicity = (10500/10443) * 10 443 = 10 552.5 rubles. - Ivanov will have to pay this amount of alimony from April 2012.
Foreclosure
The grounds for deductions are:
- court order;
- performance list;
- voluntary agreement on alimony.
The signing of the agreement is the mostcivilized way to enforce penalties. Provided that the parents have discussed all the nuances: the type, amount, timing of payments. Agreement may be made in any form. The document must be signed by both parents. If the agreement is formalized by a notary, it will become valid. If in the future one of the parents gives up their obligations, it will be enough to submit the document to the bailiffs to initiate the proceedings. The amount of alimony must not be less than that which would be enforced.
Issuing a court order initiatesClaimant alimony. If it was not possible to agree amicably with the second parent, then a petition should be submitted to the justice of the peace, as well as: a passport, a certificate of divorce, a birth certificate. If the arguments presented are sufficient, the judge will make a decision without a meeting. Copies of the order will be sent to the applicant, the payer and the bailiffs. Only after the document gets bailiffs, it will be accepted for execution.
Apply immediately with a statement to the court is in the event that:
- the claimant wants payments to be made in a fixed amount when the claimant’s income is higher than the official one;
- if the claimant does not fulfill the conditions of the previously concluded agreement;
- if there is no information on the whereabouts and incomes of the father of the child.
The statement should indicate any ofcircumstances and attach copies of documents required for the issuance of a court order. Penalties will be carried out from the date of receipt of the application. If the plaintiff is in arrears in payments, then a calculation of the penalty for alimony should be made and attached to the application, justify the costs. The consideration of the case will be carried out at the court hearing, but sometimes the decision is made in absentia. A copy of the decision is sent to the bailiffs, and then to the plaintiff and the claimant.
Maximum amount
Алименты удерживаются из всех выплат в денежной и in kind. Article 138 of the TC establishes the limits for holdings. If several executive sheets have come to one employee, then the maximum amount of deductions is 50% of income. If all deductions relate to the payment of alimony to children, then the maximum amount can be increased to 70%. In this case, the amount must be proportionally divided across all writs of execution.
Example 1
The employee received two writs of execution.After the payment of personal income tax the amount of income is 10 thousand rubles. According to the writ of execution, 5.4 thousand rubles should be paid, 3 thousand rubles. The maximum amount of retention is 10 * 0.7 = 7 thousand rubles. This amount is distributed proportionally between all sheets:
- First: 7 * 5.4 / 8.4 = 4.5 thousand rubles
- Second: 7 * 3 / 8.4 = 2.5 thousand rubles.
- Debt balance: 8.4 - 4.5 - 2.5 = 1.4 thousand rubles.
After the payment of alimony, you should keep the amount of accumulated debt.
Executive lists can be sent not onlyfor child support, but also for fines, damages. These requirements are met secondarily. All alimony should be charged simultaneously, regardless of the time of receipt of the writ of execution. Deductions should be held once a month from the amount remaining after the payment of taxes. Therefore, no deductions are made from accrued advances. If for the second part of the month the employee had no income, then this does not exempt him from paying alimony. This amount becomes a debt, which should be repaid after payment of the principal debt. The situation is different if the deductions are made as a percentage of income. In this case, the lack of earnings is the basis for non-payment of alimony.
Penalties
Allowance for the payment of alimony mayarise not only because of the refusal of the plaintiff, but also in connection with the change of his place of work. Accounting from the old company must transfer the writ of execution to the new organization. In practice, between these events it may take some time for which the debt will accumulate. In this case, the current amount is first deducted, and then the penalty is charged. If information on the scheme of deductions in the sheet is not spelled out, then a maximum of 70% can be recovered from income.
Example 2
Accounting received two writs onone employee. The first provides for the maintenance of alimony for two children in the amount of 33% of the income, and the second - the debt for the same alimony in the amount of 18.5 thousand rubles. The procedure for making deductions in the writ of execution has not been registered. So, you should focus on the maximum size of 70%.
Perform the calculation of alimony for two children. For the current month, the employee accrued 22 thousand rubles. (after withholding personal income tax).
- The current amount of alimony: 22 * 0.33 = 7.26 thousand rubles.
- The maximum amount of deductions: 22 * 0.7 = 15.4 thousand rubles.
- The allowable amount of deductions on the second sheet: 15.4 - 7.26 = 8.14 thousand rubles.
- On the second sheet, the amount of debt is transferred to the next month: 18.5 - 8.14 = 10.36 thousand rubles.
It is extremely rare, but the bailiffs check the order of accruals, deductions and salary payments. Therefore, it is extremely important to be able to correctly calculate and recover amounts of deductions.
Termination of deductions
When a child reaches the age of majoritydeduction of alimony stops. All charges should be made before the date of birth of the child specified in the writ of execution. If at this moment the alimony is in arrears, then the collection should continue until its repayment. After payment of the debt, the writ of execution should be sent to the bailiff or the recipient.
