How to collect withholding under several writs of execution. The order of deductions based on a writ of execution: calculations, examples Calculation based on several writs of execution
The accounting department received two writs of execution from the bailiffs against the employee. Let's look at the order of retention in the article writs of execution, the amount of their deduction and what to do if wages are not enough to pay off all debts.
Very often there are cases when one employee receives several writs of execution.
After receiving writs of execution from bailiffs, we register them and notify our employee about the start of debt retention.
The accountant establishes the order of deduction in accordance with Art. 111 of the Federal Law of October 2, 2007 No. 229-FZ “On enforcement proceedings»:
– compensation for harm caused to health;
– compensation for damage in connection with the death of the breadwinner;
– compensation for damage caused by the crime;
– claims for compensation for moral damage.
Remuneration of persons working (working) under an employment contract,
The third stage is mandatory for the budget and extra-budgetary funds.
The fourth priority is other requirements, for example, loan debt.
Maximum amount of deductions
In exceptional cases, the amount of deductions under writs of execution can reach 70%. For example, by a court decision, alimony is collected for minor children, damage caused to the health of another person, damage to persons who suffered damage due to the death of the breadwinner, or damage caused by a crime is compensated.
Procedure for deduction in case of shortage of wages
At large quantities writs of execution are sometimes not enough wages to withhold the entire amount of debts.
First, debts from the first stage are withheld, then from the second, etc.
If deductions are made one at a time, they are satisfied in proportion to the amount due to each claimant.
Example of deduction based on two writs of execution
August 1, 2014 to Sergeeva A.N. a writ of execution was received to withhold child support in the amount of 25% of wages. On September 1, 2014, the second writ of execution came to collect the debt on bank loan. Salary of Sergeev A.N. after withholding personal income tax is 50,000 rubles.
We determine the order of collection:
1) withholding of alimony;
2) bank loan.
We determine the maximum amount of deductions:
Maximum on both writs of execution from Sergeev A.N. you can withhold 50% or 25,000 rubles.
Thus, starting from September 2014 with Sergeev A.N. will be held:
Child support in the amount of 12,500 rubles. (RUB 50,000 x 25%)
Bank debt in the amount of RUB 12,500. (RUB 25,000 – RUB 12,500).
Since the salaries of Sergeev A.N. is not enough to repay the entire debt on a bank loan, then its debt is transferred to the next month.
If you find an error, please highlight a piece of text and click Ctrl+Enter.
As you know, the employer is obliged to make deductions from employees’ salaries if the enterprise receives writs of execution. It happens that one employee has several such documents, and then the accountant begins to ask questions about the order of deductions according to writs of execution. From this article you will learn in what order to carry out deductions, in what amount to withhold part of the salary, what to do if there is insufficient funds to pay off all debts.
The maximum possible amount of deductions under writs of execution
Important! If, according to writs of execution, the employee must pay amounts less than what he is willing to transfer voluntarily, the accountant should accept a statement about the need to withhold larger payments.
When making deductions from a company employee’s salary, it is necessary to remember the maximum possible amounts of deductions established by law - the employee also needs to live on something, and therefore it is impossible to allow payments of too small amounts. Current labor legislation obliges accountants to observe the following boundaries:
- hold 20% salary amounts are generally permitted;
- make a deduction in the amount 50% allowed only in cases regulated by federal law ( severance pay, wages according to conditions labor agreement, royalties);
- 70% salaries can be withheld only in rare cases, such as the need to transfer alimony for several children under 18 years of age, compensation for damage to the health of citizens, as well as damage caused due to the death of the family breadwinner due to the guilty actions of an employee or due to the employee committing a crime.
The order of deductions according to writs of execution
As soon as the company receives writs of execution from bailiffs, the employee must be notified of the upcoming deductions. Then the accountant must familiarize himself with the grounds for issuing and transferring writs of execution and determine the order of deduction:
| Queue | Type of debt |
| 1st | Alimony payments;
compensation for moral damage; compensation for damage resulting from criminal acts; compensation for damages associated with the death of the breadwinner; compensation for damage caused to someone’s health (including cases of road accidents). |
| 2nd | Payment for the work of people who worked on the basis of an employment agreement;
severance pay; |
| 3rd | Mandatory contributions to the state budget and extra-budgetary funds |
| 4th | Other debts (for example, bank loans, fines, legal costs) |
Sequence of deductions according to writs of execution: procedure for withholding funds
An accountant who makes deductions from wages must act according to the following scheme:
- Calculate the employee’s total earnings, taking into account only those payments from which deductions can be made.
- Withhold personal income tax at the standard rate of 13%.
- Calculate the total amount of debt based on writs of execution.
- Check the maximum possible amount of deductions.
- Calculate the amount of deductions, drawing up a proportion for the competent distribution of funds available for collection.
How to calculate the amount of deductions based on writs of execution
To find out how much to deduct from an employee’s salary, you can use the following formula:
VU1L = PSU x SZIL: OSD,
where VU1D is the amount of deduction for 1 writ of execution (monthly);
PSU – maximum withholding amount (after deduction of personal income tax);
SZIL – amount of debt according to the writ of execution;
OSD – the total amount of debts for all writs of execution.
The order of deductions based on writs of execution: an example of deductions based on two writs of execution
On August 1, 2017, the accountant received a writ of execution for the programmer Ignatiev Valentin, according to which deductions should be made from the salary alimony for his young son in the amount 25% from salary. Later, on September 1, 2017, another writ of execution comes to Valentin - it turns out that he owes the bank loan payments. After deducting personal income tax from wages at a rate of 13%, the programmer receives 75 thousand rubles.
The accountant first of all finds out in what order to make collections:
- Alimony is a first priority deduction.
- Credits, borrowings and other payments are deductions of the fourth stage.
In August, the accountant withheld only alimony, and since September 2017 the following has been withheld:
- alimony payments in the amount 18,750 rubles (75,000 x 0.25);
- total loan debt 18750 (37500 – 18750) .
Expert opinion on the issue of how to carry out deductions based on writs of execution in the event of a lack of salary money
An accountant of a company who notices that the amount of wages of a debtor employee is not enough to pay all his debts under writs of execution must act guided by the following rules:
- It is necessary to observe the order of deductions (presented in the table above), even if the debts under the writs of execution of the second stage are larger than those under the documents of the first stage.
- If writs of execution are submitted for deductions of the same priority (2 writs of execution for deductions of the first priority, for example), the requirements must be satisfied in proportion to the amount of the debt.
The organization received two writs of execution for one employee: the first - to withhold alimony for minor child in the amount of 25 percent of the employee’s income, the second - for the maintenance of the spouse until the child reaches three years old in size living wage for the working population established by the subject of the Russian Federation. In total, deductions under these two enforcement documents will amount to more than 50 percent of the debtor’s income after withholding personal income tax. Does the organization have the right to make deductions under these two executive documents in in full, or is she obliged to withhold no more than 50 percent, and withhold the rest when the employee’s income allows it? Can an organization make deductions in full if there is a written consent of the employee to withhold more than 50 percent of income under two executive documents?
01.03.2017Deductions from an employee's salary are made only in cases provided for by the Labor Code and other federal laws (Article 137 of the Labor Code of the Russian Federation). The employer has the obligation to withhold alimony from the employee (Article 109 of the RF IC). Deduction is made on the basis of a writ of execution (court order) issued judicial authority, or an agreement on the payment of alimony concluded between the person obligated to pay alimony and the recipient. The total amount of all deductions for each payment of wages cannot exceed 20 percent, and in cases provided for by federal laws - 50 percent of wages due to the employee (Article 138 of the Labor Code of the Russian Federation). Upon departure correctional labor, collection of alimony for minor children, compensation for harm caused to the health of another person, compensation for harm to persons who suffered damage in connection with the death of the breadwinner, and compensation for damage caused by a crime, the amount of deductions from wages cannot exceed 70 percent (Article 99 of the Federal Law dated 02.10.2007 No. 229-FZ (hereinafter referred to as Law No. 229-FZ)).
Thus, 70 percent is the maximum amount of deduction only for specific reasons named in the law. If such deductions amount to less than 70 percent of wages, it is impossible to make other deductions in the remaining part up to this amount (letter of Rostrud dated May 30, 2012 No. PG/3890-6-1). In relation to the situation under consideration, this means that if there are several writs of execution, one of which is related to the collection of alimony for children, the 70% limit on deductions from the employee’s salary applies only to this writ of execution; for deductions under other writs of execution, a 50% limit applies amount of deductions.
If deductions are made from an employee simultaneously according to several writs of execution, the order of satisfaction of claims must be taken into account (Article 111 of Law No. 229-FZ). Requirements for the collection of alimony are satisfied in the first place. When distributing each collected from the debtor sum of money the requirements of each subsequent queue are satisfied after the requirements of the previous queue are satisfied in full (Part 2 of Article 111 of Law No. 229-FZ). If the amount of money collected from the debtor is not sufficient to satisfy the demands of one line in full, then they are satisfied in proportion to the amount due to each claimant specified in the executive document (Part 3 of Article 111 of Law No. 229-FZ). In the event that the organization has received several enforcement documents to withhold the amount of debt, demands for the collection of alimony along with other requirements (clause 1, part 1, article 111 of Law No. 229-FZ) are requirements of the first priority (Appendix No. 1 to Methodical recommendations on the procedure for fulfilling the requirements of executive documents on the collection of alimony, approved. FSSP of Russia dated June 19, 2012 No. 01-16). At the same time, the order of satisfaction of demands for the collection of alimony does not depend on who is their recipient (clause 1, part 1, article 111 of Law No. 229-FZ). Considering that obligations to support disabled spouses and those in need of help, including former ones, are also alimony (Article 89 of the RF IC), alimony for these spouses, like alimony for minor children, belongs to the first priority of requirements.
If the amount of money collected from the debtor is insufficient to satisfy all requirements for the collection of alimony, this amount must be distributed in proportion to the amount due to each collector, specified in the writ of execution.
Let's give an example.
Let’s say that for February 2017 an employee was accrued wage in the amount of 24,000 rubles and personal income tax withheld: (24,000 rubles × 0.13) = 3,120 rubles. The amount of deductions under the first writ of execution is 5,220 rubles (20,880 rubles × 0.25). Since, in accordance with the resolution of the constituent entity of the Russian Federation, the cost of living for the working population for the first quarter of 2017 is 9,962 rubles, the amount of alimony under both writs of execution will be 15,182 rubles, that is, more than half of the debtor’s income (more than 10,440 rubles). Since the total amount of withholding under the two enforcement documents exceeds the permissible amount of withholding, and both requirements are satisfied first, each of them must be satisfied in part.
Therefore, the employer should deduct from the employee’s monthly salary according to the first writ of execution: 5220: 15,182 × 10,440 = 3,589.57 rubles, and according to the second: 9962: 15,182 × 10,440 = 6,850.43 rubles.
Regarding the possibility of deducting a larger amount from an employee upon his application, we note the following. In some cases, deduction requires the consent of the employee or his written statement (part 3 of article 137 of the Labor Code of the Russian Federation; clause 3 of article 28 of the Federal Law of January 12, 1996 No. 10-FZ).
Neither the Labor Code nor other federal laws contain a rule that would allow an employer to deduct from an employee’s salary at the latter’s request. cash for the purpose of transferring them for the employee’s execution of a decision (court ruling) or withholding them as compensation for damage caused to the employer’s property, if more than one month has passed since the employer’s final determination of the amount of damage caused by the employee. In our opinion, the employee’s statement in itself does not allow deduction. It can be the basis for deductions only when such a procedure is established by a specific norm of federal law. Therefore, we believe that the employer does not have the right to withhold any amounts from the employee’s salary if the corresponding possibility is not provided for by law, even if the employee himself expresses such a desire (letter of Rostrud dated July 18, 2012 No. PG/5089-6-1; decision of the Soviet district court Tomsk dated July 12, 2011 in case No. 2-1758/2011).
There is another position, according to which the employer has the right to make any deductions from the employee’s salary if there is a request from the latter, since labor legislation does not contain a prohibition on such deductions. Note also that such relationships have civil nature and are not labor, therefore the retention standards (Articles 137, 138 of the Labor Code of the Russian Federation) do not apply to them. IN judicial practice There are also examples when courts express a similar position (the appeal ruling of the IC on civil cases Krasnodar regional court dated January 20, 2015 No. 33-971/2015; decisions of the Oktyabrsky District Court of Krasnoyarsk Krasnoyarsk Territory dated April 27, 2015 No. 2-1677/2015, Krasnogvardeisky District Court of St. Petersburg dated September 25, 2012 No. 2-3579/12; appellate rulings Investigative Committee for Civil Cases of Voronezh regional court dated July 24, 2014 No. 33-3820/2014, Investigative Committee for Civil Cases of the Chukotka Court Autonomous Okrug dated November 15, 2012 No. 33-179/12).
At the same time, however, it is overlooked that the salary from which deductions are made is an element labor relations. And it is within the framework of these relations that the legislator has taken measures to protect wages from various deductions.
Meanwhile, please note that the provisions of Article 137 Labor Code are also consistent with the provisions of the International Labor Organization Convention (Article 8 of the International Labor Organization Convention No. 95 of July 1, 1949). According to the Convention, deductions from wages are permitted only under the conditions and to the extent prescribed by national law or specified in collective agreement or in a decision of an arbitration body. Salaries are paid directly to the employee, except in cases where another method of payment is provided for by federal law or an employment contract (Part 5 of Article 136 of the Labor Code of the Russian Federation). The fact that the legislator allows exceptions to the rule on payment of wages directly to the employee does not mean that, with the consent of the employee, his wages can be transferred to any person. Constitutional Court Russian Federation indicated that such a rule is aimed at ensuring coordination of the interests of the parties employment contract when determining the rules for payment of wages, to create conditions for the unhindered receipt of wages by the employee personally in a manner convenient for him and cannot be considered as violating constitutional rights and freedoms of citizens (definition of the Constitutional Court of the Russian Federation of April 21, 2005 No. 143-O).
Thus, in our opinion, in the situation under consideration, the employer can withhold from the employee no more than half of the salary due to him. Having received the amount of wages remaining after deduction, the employee can use the money at his own discretion, including using the entire amount or part of it to pay arrears of alimony arising due to the insufficiency of his income to fulfill all alimony obligations assigned to him.
1. If there are two writs of execution, then how much interest does the accounting department keep?
1.1. Good afternoon
Up to 50%, or 70, in some cases, in total, that is, on both sheets:
"Labor Code of the Russian Federation" dated December 30, 2001 N 197-FZ (as amended on August 3, 2018)
. Limitation on the amount of deductions from wages
The total amount of all deductions for each payment of wages cannot exceed 20 percent, and in cases provided for by federal laws - 50 percent of wages due to the employee.
When deducting from wages under several executive documents, the employee must, in any case, retain 50 percent of the wages.
The restrictions established by this article do not apply to deductions from wages when serving correctional labor, collection of alimony for minor children, compensation for harm caused to the health of another person, compensation for harm to persons who suffered damage due to the death of the breadwinner, and compensation for damage caused by a crime. . The amount of deductions from wages in these cases cannot exceed 70 percent.
Deductions from payments that are not subject to collection in accordance with federal law are not allowed.
Best wishes to you!
1. What is the procedure for receiving a writ of execution for an employee.
3. Accounting for deductions according to executive documents.
All deductions from employees’ wages can be divided into two groups: deductions initiated by the employer and mandatory deductions. Deductions from the first group (they are described in detail in) are made by the employer at his own decision, subject to the requirements and restrictions established by law. In this case, the employer has the right to reduce the amount of withholding or even “forgive” the employee’s debt. But deductions from the second group are made due to legal requirements, so the employer in no way can influence the amount of deductions and, moreover, ignore them. Mandatory deductions from employees’ wages include, for example, alimony for minor children, compensation material damage, compensation for harm caused to the health of another person, etc. The basis for such deductions are the relevant executive documents. Read further in the article about what actions an employer needs to take when receiving a writ of execution for an employee, and how to fulfill the requirements specified in it.
Executive documents as grounds for deductions
Enforcement documents can be received by the employer by mail, through a bailiff, or personally from the claimant by executive document(for example, from the recipient of alimony). In accordance with Federal law No. 229-FZ “On Enforcement Proceedings”, from the date of receipt of the enforcement document, the employer is obliged to withhold the amounts specified in it from the employee’s income (Article 98 of Law No. 229-FZ). Wherein executive documents include:
- writs of execution;
- court orders;
- notarized agreements on the payment of alimony or their notarized copies;
- orders of the bailiff;
- other documents listed in Art. 12 of Law No. 229-FZ.
The basis for deductions is the original of the writ of execution, or its duplicate, which in its own legal force equal to the original. But it is unacceptable to make deductions on the basis of a copy of the writ of execution. Therefore, if the employer has received a copy of the writ of execution for the employee, it can be returned to the sender, requesting the original, or no action can be taken at all.
So, the executive document has been received by the employer, what to do with it next:
- Notification of receipt of the writ of execution
The employer is not obliged to notify the bailiff about the receipt of the writ of execution, however, if a corresponding notification form is attached to the writ of execution, it is better to do this. In addition, the notification can be drawn up in any form, indicating the details of the writ of execution, the date of receipt and incoming number, as well as the contact details of the person responsible for receiving and storing the writ of execution.
- Registration of executive document
In order to ensure the safety of executive documents and control over their movement (arrival and disposal), it is advisable to keep a log of registration of executive documents. The obligation to maintain such a journal is not established by law, but it can be useful, for example, as confirmation of the date of receipt of the writ of execution, as well as for streamlining work with writs of execution, if there are several of them. Since the form of the log of registration of executive documents is not regulated, the employer, if necessary, can develop it independently
- Storage of executive documents
The employer is responsible for the safety of the received executive documents, so the issue of their storage should be taken seriously. The best option: by order of the manager, appoint individual employee person responsible for storing executive documents and their registration (for example, a human resources manager). If a responsible employee is not appointed, responsibility lies with the manager himself.
- Return of the writ of execution
The executive document received by the employer must be returned in the following cases:
— If the writ of execution came for an already dismissed employee, it must be returned to the sender ( bailiff or to the claimant) with a covering letter.
— If the employee from whose income was deducted under the writ of execution quits, the writ of execution must be returned to the sender no later than the working day following the day of dismissal. Within the same period, you must inform the bailiff and the claimant on the writ of execution about the dismissal of the debtor, indicating the amount of deductions made (clause 4 of Article 98 of Law No. 229-FZ).
— If deductions under a writ of execution are terminated due to the fulfillment of the obligations specified in it, it must be returned to the sender with a covering letter.
! The fact of the return of the writ of execution must be recorded in the registration journal (if one is kept). In addition, it is necessary to have documentary evidence of the return: if the document was sent by mail - a list of attachments in the valuable letter with the postmark, if the document was transferred in person - a receipt.
Deductions under executive documents
After receiving a writ of execution for an employee, the employer has the obligation to make deductions from his income. Wherein deductions under executive documents are not made from the following types income:
- compensation payments in connection with, transfer, admission or assignment to work in another area;
- compensation for use;
- from the employer in connection with the birth of a child, the death of relatives, and the registration of marriage;
- from child benefits (maternity benefits, lump sum benefit at the birth of a child, monthly allowance child care) paid from the Social Insurance Fund;
- other income referred to in Art. 101 of Law No. 229-FZ.
Deductions under the writ of execution are made from the amount of the employee’s income remaining after withholding personal income tax (clause 1, article 99 of Law No. 229-FZ). At the same time, it is necessary to control that the amount of deductions does not exceed the maximum permissible, statutory. If there are several enforcement documents for one employee, then deductions for them should be made in order of priority.
|
Sequence |
Type of retention |
Retention Limit |
| First of all |
|
70% in total of the amount of income minus personal income tax |
| First of all |
|
50% in total of the amount of income minus personal income tax |
| Second stage |
|
!
- deductions of the second stage are made only after the full repayment of deductions of the first stage (Clause 2 of Article 111 of Law No. 229-FZ);
- keeping one queue within maximum size are distributed among all claimants of this queue in proportion to the amounts due to them (clause 3 of Article 111 of Law No. 229-FZ).
Amounts withheld under enforcement documents must be transferred to the claimant within three days from the date of each payment of income to the employee (clause 3 of Article 98 of Law No. 229-FZ). The payment details of the collector must be indicated in the writ of execution. If the executive document contains only mailing address claimant, then the withheld amounts will have to be transferred by postal order. In this case, the costs of transferring deductions to the claimant (bank commission, postage) must be borne by the employee.
An example of calculating deductions according to executive documents
Salary of Alfa LLC employee A.P. Petrova is 60,000 rubles. per month, no other income is paid to him. Deductions for personal income tax for Petrov A.P. not allowed. That is, the salary payable is 52,200 rubles. (60,000 – 60,000 x 13%) per month. In March, the employee received three writs of execution:
- alimony for minor children - in the amount of 1/4 of the monthly income paid;
- compensation for harm caused to the health of another person - in the amount of 37,000 rubles. Total;
- compensation for material damage – 15,000 rubles. Total.
Let's consider the procedure for deductions according to executive documents:
|
Type of deductions |
Alimony | Compensation for damage caused to health |
Compensation for material damage |
| Queue | First | Second | |
| Maximum amount of deductions |
RUB 36,540 |
RUB 26,100 |
|
| Amount of debt under the writ of execution in March | 37,000 rub. | ||
| Amount of deductions from wages for March 2015 | Total amount of deductions of the first stage: RUB 50,050. (13,050 + 37,000) > 36,540 rub. (maximum size), therefore, deductions must be made in proportion to the amount of debt of each claimant |
Deductions of the second stage are not made, since the deductions of the first stage have not been repaid | |
|
RUB 9,527.41 (13,050 x 36,540 / 50,050) |
RUB 27,012.59 (37,000 x 36,540 / 50,050) |
||
| Amount of debt under the writ of execution in April |
RUB 16,572.79 (13 050 + (13 050 – 9 527,41)) |
RUB 9,987.41 (37,000 – 27,012.59) | |
| Amount of deductions from wages for April 2015 | Total amount of deductions of the first stage: RUB 26,560.20. (16,572.79 + 9,987.41)< 36 540 руб. (максимальный размер),
therefore deductions are made in full amounts |
Deductions of the second stage are not made, since the amount of deductions of the first stage is more than 50%: 26,560.20 > 26,100 | |
|
RUB 16,572.79 |
|||
| Amount of debt under the writ of execution in May | 0 | ||
| Amount of deductions from wages for May 2015 | 0 |
(26 100 – 13 050) |
|
| Amount of debt under the writ of execution in June | 0 |
(15 000 – 13 050) |
|
| Amount of deductions from wages for June 2015 | 0 | ||
| Amount of debt under the writ of execution in July | 0 | ||
Accounting of deductions according to executive documents
|
Account debit |
Account credit | |
| 20 “Main production” (26, 44) | Salary accrued | |
| 70 “Settlements with personnel for wages” | 68 “Calculations for taxes and fees” | Personal income tax withheld from wages |
| 70 “Settlements with personnel for wages” | The amount was withheld in favor of the claimant under the writ of execution | |
| 70 “Settlements with personnel for wages” | 76 "Calculations with different debtors and creditors" | The amount of expenses for transferring funds to the collector (bank commission, postage) is withheld. |
| 70 “Settlements with personnel for wages” | 51 “Current accounts” (50 “Cash desk”) | Wages paid minus deductions |
| 76 “Settlements with various debtors and creditors” | 51 “Current accounts” | Funds were transferred to the claimant according to the writ of execution |
Do you find the article useful and interesting? share with colleagues on social networks!
There are still questions - ask them in the comments to the article!
Yandex_partner_id = 143121; yandex_site_bg_color = "FFFFFF"; yandex_stat_id = 2; yandex_ad_format = "direct"; yandex_font_size = 1; yandex_direct_type = "vertical"; yandex_direct_border_type = "block"; yandex_direct_limit = 2; yandex_direct_title_font_size = 3; yandex_direct_links_underline = false; yandex_direct_border_color = "CCCCCC"; yandex_direct_title_color = "000080"; yandex_direct_url_color = "000000"; yandex_direct_text_color = "000000"; yandex_direct_hover_color = "000000"; yandex_direct_favicon = true; yandex_no_sitelinks = true; document.write(" ");
Normative base
- Labor Code of the Russian Federation
- Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings”
How to read official texts specified documents, find out in the section