Order to withhold from wages. Withholding accountable amounts from wages - get ready, debtors
Deductions from employees' salaries. How to avoid mistakes?
Oksana Vilchinskaya, Deputy General Director for Economics and Finance, LLC Invest-silicate-stroyservis
Topic on how to make deductions from wages workers, not new, but always relevant. Employers often have to deduct alimony, loan payments, utilities. The article discusses the main points related to deductions from employees' salaries.
Labor law establishes fairly strict rules that determine the cases, amounts and procedure for deductions from the wages of employees. Employees should also be aware of them. personnel services, and employees responsible for the calculation and payment of wages to employees.
Only in the Labor Code of the Russian Federation and other federal laws (Article 137 Labor Code Russian Federation), cases of deductions from the employee's income have been established. Thus, the employer cannot arbitrarily deduct amounts from the employee's salary, but is obliged to be guided by labor legislation. These cases are as follows:
Compulsory deductions from wages;
Deductions from wages at the initiative of the employer;
Deductions from wages at the initiative of the employee.
Let's consider them in more detail.
1. Mandatory deductions from wages
The employer is obliged to carry out these deductions regardless of his will in certain cases at the request of third parties. These retentions include:
1.1. Personal income tax (PIT).
The list of types of income on which personal income tax should be charged is given in article 208 tax code RF. When determining the tax base for withholding personal income tax from an employee, one should take into account all his income received by him both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material benefits determined in accordance with Article 212 Tax Code of the Russian Federation.
If deductions are made from the taxpayer's income by his order, by a court decision or other bodies, they do not reduce the tax base. Moreover, the tax base is determined separately for each type of income, for which different tax rates are established.
1.2. Deductions under executive documents (sheets).
On the basis of executive documents, the following deductions can be made from the employee’s earnings:
Alimony;
Compensation for material damage caused to a legal or natural person;
Compensation for harm caused to health;
Compensation for harm to persons who have suffered damage as a result of the death of the breadwinner;
Compensation for damage caused by a crime, etc.
Conditions and procedure for the enforcement of judicial acts, acts of other bodies and officials are regulated by the Federal Law of October 2, 2007 No. 229-FZ On Enforcement Paperwork (hereinafter - Law No. 229-FZ). The law provides that the foreclosure of wages can be carried out both by the exactor himself in accordance with Article 9 of Law No. 229-FZ, and by the bailiff in the manner prescribed by Chapter 11 of the said law.
Paragraph 3 of this article establishes that persons paying the debtor wages or other periodic payments, from the date of receipt of the writ of execution from the recoverer or bailiff, are obliged to withhold funds from the wages and other income of the debtor in accordance with the requirements contained in the writ of execution . These persons are also required to pay or transfer the withheld funds to the claimant within three days from the date of payment. At the same time, translation and transfer Money made at the expense of the debtor.
Types of executive documents are established by Article 12 of Law No. 229-FZ.
All executive documents received by the organization must be registered, firstly, in general journal accounting for registration of incoming correspondence, and secondly, in a special journal for accounting and registration of executive documents.
The organization has the right to develop the form of the journal of accounting and registration of executive documents independently, having approved it as one of the annexes to the accounting policy.
When an organization receives several executive documents per employee, the sequence of repayment of amounts for specific documents is carried out in accordance with Article 111 of Law No. 229-FZ in the following order:
1) claims for the recovery of alimony, compensation for harm caused to health, compensation for harm in connection with the death of the breadwinner, as well as claims for compensation for moral damage are satisfied;
2) the requirements for the payment of severance benefits and remuneration of persons working (worked) under an employment contract, as well as for the payment of remuneration to the authors of the results of intellectual activity are satisfied;
3) requirements for mandatory payments to the budget and extra-budgetary funds are satisfied;
4) all other requirements are satisfied.
When distributing each sum of money collected from the debtor, the claims of each successive turn shall be satisfied after the claims of the previous turn have been fulfilled in full.
If the amount of money recovered from the debtor is insufficient to satisfy the requirements of one queue in full, then they are satisfied in proportion to the amount due to each claimant specified in the executive document.
When the debtor changes the place of work, study, place of receipt of a pension and other income, persons paying the debtor periodic payments are obliged to immediately notify the bailiff and (or) the recoverer and return the writ of execution to them with a note on the penalties made (paragraph 4 of article 98 Law No. 229-FZ).
The types of income that cannot be levied are specified in Article 101 of Law No. 229-FZ. However, some restrictions on foreclosure, established by Article 101 of Law No. 229-FZ, do not apply to maintenance obligations in respect of minor children, as well as to compensation obligations in connection with the death of the breadwinner.
Article 138 of the Labor Code of the Russian Federation and Law No. 229-FZ establish limits on the amount of deductions from wages when making payments under writ of execution:
- No more than 50% of wages and equivalent payments and payments may be withheld from the debtor until the full repayment of the amounts recovered.
- In accordance with paragraph 2 of Article 99 of Law No. 229-FZ, when deducting from wages under several executive documents, in any case, the employee must be kept 50% of wages.
3. In case of deductions from wages when serving correctional labor, collecting alimony for minor children, compensating for harm to the health of another person, in connection with the death of the breadwinner and compensating for damage caused by a crime, the amount of deductions cannot exceed 70% of wages (paragraph 3 of Article 99 of Law No. 229-FZ).
Most often, in practice, it becomes necessary to make deductions precisely according to writ of execution for the recovery of alimony. Let's take a closer look at these retentions.
Alimony is money for the maintenance of minor children or adult disabled family members.
Family law provides for the following cases of recovery of alimony:
From parents to the maintenance of adult disabled children (Article 85 of the Family Code of the Russian Federation);
From adult children in favor of disabled parents in need of help (Article 87 of the Family Code of the Russian Federation);
From one of the spouses in favor of another disabled needy spouse (Article 89 of the Family Code of the Russian Federation);
In favor of the former spouse under certain conditions (Article 90 of the Family Code of the Russian Federation);
From brothers and sisters, grandparents, grandchildren, pupils, stepsons and stepdaughters (Articles 93-97 of the Family Code of the Russian Federation).
Alimony is collected on the basis of a writ of execution, a court order or a notarized agreement on the payment of alimony.
Of greatest interest for consideration are alimony for the maintenance of minor children. When they are collected, executive documents may be presented for execution before the child reaches the age of 18. After the age of majority, executive documents for the recovery of alimony are accepted only if there is a debt. In this case, the statute of limitations is three years.
The accounting department of the organization begins to collect alimony from the moment when the organization receives a writ of execution, which indicates that the employee of the organization is the payer of alimony for the maintenance of his (his) minor (s) child (children). This does not require any special order manager to withhold amounts from the employee's income, nor the consent of the latter.
On the basis of paragraph 1 of Article 81, Article 106 of the Family Code of the Russian Federation, in the absence of an agreement on the payment of alimony, alimony for minor children is collected from their parents by the court on a monthly basis in the amount of:
1/4 of the earnings and (or) other income of parents - per child;
1/3 of earnings and (or) other income of parents - for two children;
1/2 of the earnings and (or) other income of parents - for three or more children.
The size of these shares may be reduced or increased by the court, taking into account the financial or marital status of the parties and other noteworthy circumstances.
Withholding alimony for the maintenance of minor children is made from all types of wages (cash remuneration, maintenance) and additional remuneration both at the main place of work and for part-time work, which parents receive in cash (national or foreign currency) and in kind. The list of types of wages and other income from which alimony for minor children is deducted was approved by Government Decree No. 841 of July 18, 1996 On the list of types of wages and other income from which alimony for minor children is deducted.
According to paragraph 4 of the said list, part 1 of article 99 of Law No. 229-FZ and paragraph 1 of article 210 of the Tax Code of the Russian Federation, the recovery of alimony from the amounts of wages and other income due to the person paying the alimony is carried out after taxes are deducted from this salary and other income (personal income tax). At the same time, it should be borne in mind that the tax base for personal income tax is determined, among other things, taking into account property tax deductions provided for by the provisions of Article 220 of the Tax Code of the Russian Federation.
It should be borne in mind that when withholding alimony from an employee who worked part-time for a month disrespectful reason(for example, absenteeism), the amount of alimony is determined on the basis of his salary calculated for a full working month.
With regard to the taxation of personal income tax on alimony received by individuals - taxpayers, according to paragraph 5 of Article 217 of the Tax Code of the Russian Federation, they are exempt from taxation.
The organization received a writ of execution for withholding in the amount of 1/4 of the earnings of alimony from an employee for the maintenance of his minor child. This sheet also contained the calculation of the bailiff to withhold the resulting debt in connection with the employee's evasion from paying alimony in the amount of 40,000 rubles.
For April, the employee was paid a salary of 30,000 rubles. He does not receive standard tax deductions.
The alimony debt is transferred to the front account in the bank, and the amount of current alimony is issued from the cash desk of the organization.
The procedure for withholding child support from the accrued amount of wages will be as follows:
1) determine the amount of personal income tax - 3900 rubles. (30,000 rubles x 13%)
2) we calculate the amount of alimony for April - 6525 rubles. ((30000 - 3900) rub. x 1/4);
3) determine the size of the restriction - 18270 rubles. ((30000 - 3900) RUB x 70%);
4) we calculate the amount of deduction in repayment of debt on alimony for previous periods - 11,745 rubles. (18270 - 6525).
The balance payable on alimony arrears is 28,255 rubles. (40000 - 11745).
The following entries must be made in the accounting records of the organization:
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Withholding accountable amounts from wages - get ready, debtors
Not all employees, having received funds as an account, are in a hurry to report on their use. If an employee has an overspending, then such a guest can be expected in the accounting department as soon as it happened. And now he is already at the door of the cash desk waiting for his “hard money” to be compensated for him.
Another thing is if there is a balance from the advance payment issued in the account. And even if the employee has presented you with all supporting documents, it is unlikely that he is in a hurry to deposit unspent money into the cashier. Is it really possible to follow him on his heels, or can deduction of accountable amounts be made in a way that is less traumatic for the accountant's psyche - for example, from the salary of a negligent employee?
When your patience runs out
The legislation does not limit the terms for which funds can be issued to employees. The manager can establish this period in the order for the organization or approve it in the Regulation on the issuance of funds to the account.
Not later than 3 working days after the end of the established period, the employee is obliged to report for the money received. If the advance payment was issued for travel expenses, then the reporting period is no later than 3 business days from the day he returns to work after the trip (clause 6.3 of Instructions of the Bank of Russia dated 11.03. N 3210-U).
Issuing a restraining order
If an employee in deadlines does not return the balance of the received accountable amounts, then the employer can withhold this money from his salary. To do this, an order is issued first.
The order is issued no later than a month from the date of expiration of the period that is set for the employee's report.
Please note that it is possible to deduct accountable amounts only if the employee does not dispute the size and basis of the deductions. Therefore, he must sign the order. If the employee is against, then recovery is possible only through the court. Reason: Articles 137,248 of the Labor Code, letter from Rostrud dated 08/09/2007. No. 3044-6-0.
No more than 20% of the accrued amount can be deducted from the employee's monthly salary in accordance with Article 138 of the Labor Code. However, if the employee does not object, more can be deducted with his written consent.
Accounting
Accountable amounts not returned in a timely manner are a shortage material assets:
Debit 94 - Credit 71 - the amount issued to the account and the amount not returned on time was written off
Debit 70 - Credit 94 - the unreturned amount was deducted from the employee's salary.
Reason: Instructions for using the chart of accounts.
As with the issuance of a sub-report, and with the deduction of unreturned accountable amounts, neither income nor expenses are formed. Therefore, taxes and contributions are not charged.
How to create an Accountability Statement in your organization, read here. For information on how to write an advance report, see here.
Do employees in your organization report on accountable amounts in a timely manner? What measures of influence do you use? Please share in the comments!
Order on deduction for unworked vacation days upon dismissal (sample filling) (Prepared by ConsultantPlus specialists,)
The form has been prepared using legal acts as of 21.01..
The form was developed for the Human Resources Guide. "Vacation".
(sample filling)
Society with limited liability"Polygon-2"
(LLC "Polygon-2")
Saint Petersburg
Withholding from wages upon dismissal
In connection with the dismissal of the employee Petrov S.V. locksmith technical service, on the grounds provided for in paragraph 1 h. 1 Article. 77 of the Labor Code of the Russian Federation, before the end of the working year, on account of which he was granted annual paid leave, a debt was formed in the form of amounts paid for 6 unworked days of leave. Guided by Art. 137 of the Labor Code of the Russian Federation,
I ORDER:
1. Chief Accountant Karaseva T.V. to withhold from the salary of the locksmith Petrov S.V. cash for unworked 6 days of vacation in compliance with the rules provided for by labor legislation.
Director General Antonov S.N. Antonov
Familiarized with the order:
chief accountant Karaseva T.V. Karaseva
locksmith Petrov S.V. Petrov
We refund funds under the act of verification
After the signing of the audit report, the work of the accounting department does not end, but the next stage begins - the implementation of the consequences of certain violations. Questions often arise at this stage: who should pay? To what extent?
How to compensate for the violations established by the audit to a budgetary institution that is not engaged in entrepreneurial activity?
We will answer these and many other questions in this article.
M. R. GUBAIDULLINA,
specialist of the control and audit department of the Financial and Treasury Department
Zelenograd administrative district of the Department of Finance of the city of Moscow
The legal basis for the recovery of overspent or funds spent for other purposes based on the results of inspections carried out by regulatory authorities are:
The grounds for the collection of certain amounts from a budgetary institution are determined by Article 283 of the Budget Code. These include:
This list is not exhaustive, since, according to article 282 of the Budget Code, regulatory authorities can also apply measures to violators, such as issuing a warning about improper performance budget process, withdrawal of budgetary funds, suspension of operations on accounts in credit institutions. Code of administrative offenses provides for liability for a particular violation in the form of fines imposed on both physical and legal entities, and the Criminal Code - criminal liability if there are grounds. Nevertheless, the methods of implementation of audit materials indicated in the figure are the most frequently used in the practice of the audit services of the financial authorities of the constituent entities of the Russian Federation. Let's dwell on them in more detail.
Based on the results of inspections of recipients of budget funds on compliance with the established procedure for the use of funds and violations identified in the process, an inspection report is drawn up, on the basis of which a decision is made on measures to implement the violations indicated in the report. The choice of implementation method lies on the shoulders of the head of the audited institution and the head of the audit and depends on the type of violation detected. Thus, the amounts of undocumented expenses, double payment for the same services, excessive payment for work performed can be reimbursed to the budget by transferring funds from the enterprise account of the institution; in case of overpaid wages, as a rule, expenses are blocked in the amount of overpayment, and no deduction from employee pay. The shortages identified during the inventory are recovered from the financially responsible person in an amount depending on the type liability, or the organization pays these funds independently from the entrepreneurial account, or the appropriations for the corresponding budget classification code are reduced. The implementation of state or municipal procurements in violation of the procedure entails the blocking of the relevant expenses with the simultaneous issuance of a warning about the improper execution of the budget process (Table 1, see Appendix on page 30).
This list is not exhaustive and can be supplemented by other types of identified violations of the financial and economic activities of a budgetary institution, depending on the specifics of the industry and the institution itself.
If the audited institution is unable to compensate for the violations identified by the audit, the supervisory authority that carried out the audit, depending on the type of violation, makes proposals for the use of coercive measures in the form of blocking costs or reducing appropriations. At the same time, the reimbursement of the amounts identified by the audit to the budget revenue is permissive, while the blocking of expenses and the reduction of budget allocations are, in accordance with Decree of the Government of Moscow dated November 16, 2004 No. 798-PP, coercive measures applied to violators of budget legislation (for regulatory authorities of Moscow).
Reimbursement
The easiest way to implement audit materials is to reimburse the budget for overspent or misused funds. Depending on the type of violation detected, this can be done in the following ways: deduct from the employee’s salary, deposit funds to the cash desk or to the settlement account of a budgetary organization by the employee guilty of excessive spending of funds, pay in the amount specified in the inspection report from the institution’s entrepreneurial account, as well as to recover funds from a contractor that allowed an overestimation of the volume or cost of work. Let's consider each of the four cases in more detail.
By decision of the administration of the audited institution, any of the violations identified by the audit can be compensated by transferring funds from the entrepreneur's account to the budget. At the same time, an order is issued based on the results of the check, on the basis of which a payment order is issued.
If an audit reveals overpaid amounts of wages, the employer has the right to deduct from the employee. Such a measure is regulated by the Labor Code and is allowed only in three cases: the deduction of overpaid wages as a result of a counting error, the recovery of shortages identified during the inventory, the recovery of the amount that was not returned on time, issued under the report.
The last part of Article 137 of the Labor Code establishes general rule for which overpaid wages are not subject to recovery, except for the following cases:
The audit report of the financial authority is the basis for the recovery of overpaid wages only if the overpayment was the result of a counting error. Currently, the concept of counting error is not legally fixed. The only explanation is in the resolution of the Council of Ministers of the USSR of February 23, 1984 No. 191 On benefits for state social insurance(the document became invalid on January 1, 2007), which states that a counting error is an arithmetic error. Thus, an incorrectly performed mathematical operation, which resulted in excessive payment, is referred to as a counting error.
If the reason for the overpayment of wages identified by the regulatory authorities was a counting error, the administration has the right to issue a deduction order no later than one month from the date of the incorrectly calculated payment. At the same time, the employer has the right to make deductions only if the employee does not dispute their grounds and size. If at least one condition is not observed (the term and consent of the employee), the withholding can be carried out only in court.
When withholding wages paid as a result of accounting errors, it is necessary to comply with the restrictions on withheld amounts established by Article 138 of the Labor Code (Table 2).
For the reporting month according to staffing and the order for the establishment of the employee should be credited with the following payments: salary in the amount of 12,520 rubles; bonus - 1380 rubles; surcharges and allowances - 378 rubles. In addition, it is necessary to withhold from the employee's salary the amount issued under the report, but not returned, in the amount of 1000 rubles. When calculating salaries, the accountant incorrectly deduced the total amount: 16,278 instead of 14,278 rubles, that is, 2,000 rubles more. In the same amounts, payments were transferred by the accountant to the payroll. The following month, in connection with the excessive payment of wages to an employee due to a counting error, the administration of a budgetary institution must issue an order to withhold 2,000 rubles.
Deductions for the month following the month in which the excess payment was established are made in the following order:
a) accrued - 14,278 rubles;
b) income tax - 1804 rubles. ((14,278 rubles - 400 rubles) x 13%);
c) deductions for repayment of accountable amounts - 1000 rubles. (within the limits of 20% - 2495 rubles (14,278 rubles - 1804 rubles) x x 20%);
d) retention of overpaid wages - 1495 rubles. (2495 rubles -
1000 rubles).
Total deductions per month - 4299 rubles. (1804 rubles + 1000 rubles + 1495 rubles).
To be paid - 9979 rubles. (14 278 rubles -
4299 rubles).
The balance to recover the overpaid amount of wages - 505 rubles. (2000 rubles - 1495 rubles).
Deductions from payments that cannot be levied in accordance with the law are not allowed. They are listed in Article 79 of the Law of October 2, 2007 No. 229-FZ On Enforcement Proceedings.
Thus, it is possible to deduct the amount of revealed violations from the employee’s salary only if the excessive payment was the result of a counting error and two mandatory conditions are met: no more than one month has passed since the payment and the employee of the organization agrees with the amount of deduction.
The second type of violation, in which it is allowed to deduct from the employee's wages, is the lack of material assets.
The Labor Code obliges the employee to take good care of the property of the employer (part 2 of article 21 of the Labor Code of the Russian Federation). The employer, in turn, has the right to demand this from his employees, as well as to hold them liable (part 1 of article 22 of the Labor Code of the Russian Federation).
In case of non-compliance with these conditions, the employee has material liability - the obligation to compensate the damage caused to the employer. According to part 1 of article 233 of the Labor Code, the employee's material liability arises for damage caused to the employer as a result of guilty unlawful behavior, actions or inaction. Illegal is the behavior of an employee in case of non-fulfillment or improper performance by him of his job duties established by laws, regulations, internal labor regulations, instructions and other binding rules, as well as orders and orders of the administration. The inaction of an employee may be recognized as unlawful if his duties include the performance of certain actions.
So, liability arises under the simultaneous presence of the following circumstances (letter of Rostrud dated October 19, 2006 No. 1746-6-1 (hereinafter - Letter No. 1746-6-1)):
The procedure for compensation for damage caused to an institution by an employee depends on how the relationship between them is formalized. If the employee is not a full-time employee and performs work on the basis of a civil law contract, compensation for damage is made in accordance with the norms Civil Code. If it is concluded with an individual employment contract, compensation for damage is made in accordance with the Labor Code.
At the same time, labor legislation provides for the right of the employer to refuse to recover damages from the employee. Based on the content of Article 240 of the Labor Code, such a refusal is permissible regardless of whether the employee bears limited liability or material liability in full size and regardless of the form of ownership of the organization.
At the same time, it should be borne in mind that the owner of the property of the organization may limit the right of the employer to refuse compensation for damage (in whole or in part) to the guilty employee in cases provided for by laws, other regulatory legal acts, founding documents organizations.
In all cases, the employee is obliged to compensate the employer for the direct actual damage caused (part 1 of article 238 of the Labor Code of the Russian Federation), which is understood as a real decrease or deterioration in the state of the employer's property, as well as the need to incur costs for the acquisition, restoration of property or for compensation for damage to third parties (part 2 article 238 of the Labor Code of the Russian Federation).
Thus, if a shortage is detected during the inspection, the employer has the right to recover the amount of violations from the financially responsible person, except for the cases specified in Article 239.
The amount of money to be recovered from the financially responsible person also depends on the type of responsibility assigned to the employee. Labor legislation separates full and limited liability. Limited liability is the obligation of the employee to compensate the direct actual damage caused to the employer, but not more than the maximum limit established by law, determined in relation to the amount of wages he receives (Letter No. 1746-6-1). This limit is the average monthly earnings (Article 241 of the Labor Code of the Russian Federation). It is determined in accordance with the norms of Article 139 of the Labor Code and the Regulation on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. Limited liability applies to all employees with whom an agreement on full material liability has not been concluded .
Cases of full liability are defined by Article 243 of the Labor Code and are presented in Figure 3.
Such liability arises in the following cases: if there is a written agreement concluded between an employee (a group of employees) on full liability for failure to ensure the safety of property and other valuables transferred to him for storage or other purposes; if the damage was caused by the employee’s criminal actions established by a court verdict; if property and other valuables were received by the employee on account of a one-time power of attorney or other one-time documents; if, in accordance with the law, the employee is fully liable for the damage caused by him to the enterprise in the performance of his job duties; the damage was caused not in the performance of his job duties; in case of damage caused by shortage, deliberate destruction or deliberate damage to materials, semi-finished products, products (products); if the damage was caused by an employee who is in a state of intoxication. Full liability consists in the obligation to compensate the damage caused to the employer in full.
The list of positions and works substituted or performed by employees with whom the employer may enter into written contracts on full liability for the shortage of entrusted property, and the list of works in the performance of which full collective (team) liability may be introduced, approved by the Decree of the Ministry of Labor of the Russian Federation of December 31, 2002 No. 85.
An employee who is subject to only limited material liability may be held liable in full on the basis of paragraph 5 of part 1 of Article 243 of the Labor Code, that is, in the case when the damage was caused as a result of criminal acts established by a judgment that has entered into legal force court.
Compensation for damage is made regardless of bringing the employee to disciplinary, administrative or criminal liability for action (inaction) that caused damage to the enterprise, institution, organization.
In the practice of budgetary institutions, there are cases of collective liability, while determining the amount of damage to be recovered from each of the members of the team, the following factors are taken into account (clause 14 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated November 16, 2006 No. 52):
RU \u003d SU × ZP 1 / ZP B, where:
RU - the amount of compensation for damage by the first member of the brigade;
SU - the amount of damage caused by the brigade;
ZP 1 - salary of the first member of the brigade;
ZP B - wages of members of the brigade for the inter-inventory period according to salaries, taking into account the hours worked.
In the course of the inspection of the safety of material assets carried out by the financial and treasury department, a shortage of 1,000 rubles was revealed. A brigade of five people, with which an agreement on collective liability was previously concluded, was found guilty of the damage. The last inventory was carried out three months ago. Based on the results of the audit, the accounting service needs to determine the amount of damage compensated by each employee in the following order (see Table 3):
According to Article 248 of the Labor Code, compensation for material damage in an amount not exceeding the average monthly salary of an employee is made by order of the administration of the institution by deducting the necessary amount from his salary on the basis of the order of the employer (Fig. 4).
If the one-month period has expired or the employee does not agree to voluntarily compensate for the damage caused to the employer, and the amount of damage to be recovered from the employee exceeds his average monthly earnings, then recovery can only be carried out by the court.
If the employer fails to comply with the established procedure for recovering damages, the employee has the right to appeal against the actions of the employer in court. Thus, it is possible to recover damages from an employee only if his fault is established, he agrees with the size of the shortage and a month has not expired from the moment of discovery. In this case, the amount of deduction depends on the type of responsibility assigned to the employee.
In addition, the right to make deductions from wages based on the results of the audit is possible if, in the course of control actions, cases of timely unreturned amounts received under the report are established.
Funds can be issued against a report on administrative, economic and operating expenses to a certain circle of persons established by order of the head of the organization, as well as to employees who go on business trips.
At the same time, within the period specified by the order for the institution or within three days after returning from a business trip, accountable persons are required to submit to the accounting department of the enterprise an advance report with supporting documents on the amounts spent and make a final settlement on them.
In case of violation by employees of the period established by the order for the use of funds received under the report, the institution has the right to deduct such amounts, as an order of the head of the enterprise is issued. The administration of the institution has the right to issue an order to withhold no later than one month from the date of expiration of the period established for the return of the advance. Such deductions are allowed if the employee does not dispute their grounds and sizes.
Thus, the deduction from the employee's salary of the amounts of overpaid wages as a result of a counting error, identified by checking the amounts of shortfalls, as well as the amounts received under the report that were not returned in a timely manner, is possible only if three conditions are met simultaneously:
In case of dismissal of an employee who gave a written obligation to voluntarily compensate for damage, but refused to compensate for the specified damage, the outstanding debt is recovered in court.
When the regulatory authorities establish violations in the conduct of repair work accounting service must send a letter to the contractor with a request to reimburse the amount indicated in the inspection report (Fig. 6).
The audit may also reveal violations in terms of payment for services for business contracts. In this case, it is necessary to determine the cause of the violation and the party that committed it. If the facts indicated in the verification report prove that the violator is the contractor under work contracts, then the administration of the budgetary institution has the right to send him a letter demanding to reimburse the overpaid services. If the party at fault is state-financed organization, it is necessary to transfer to the budget revenue an amount equal to the amount of detected violations, or to block (reduce appropriations) according to the corresponding budget classification code. We will cover this in the next issue of the magazine.
The employee, in addition to mandatory deductions for taxes or alimony, has the right to transfer money for any purpose he needs, to pay other bills. It is more convenient for him not to waste time with self-payment, if the employer can do everything for him. When writing an application, an employee indicates any amount within the limits of his monthly salary and other income, since the legislation of the Russian Federation does not set restrictive barriers. The employer has the right, but is not obliged to consider and make a positive decision on deductions from the employee's income.
Types of deductions based on the employee's application
In most cases, deductions from wages at the initiative of the employee are used for the following purposes:
- repayment of a loan in a credit institution;
- payment of annual taxes - on property, land, transport tax;
- deductions for voluntary health insurance;
- withholding a fine from the employee's wages;
- transfers to the Non-State Pension Fund.
The employee indicates in the application from which income there will be deductions, forbidding, for example, making deductions from sick leave.
Nuances of retention
The enterprise, when making a positive decision on the application of an employee, must proceed from the order of deductions established by the laws of the Russian Federation. First, personal income tax is paid on the income of the employee, then claims for alimony payments are satisfied, for the payment of amounts to a person who has suffered damage to health, criminal fines, and compensation for libel. Then the writ of execution of the FSSP is considered, compensation for harm occurs materially responsible person to your enterprise.
Drawing up an order
Deductions from wages are made at the request of the employee to the management of the enterprise. Upon positive consideration, an order is issued, one copy is transferred to the accounting department.
There is no unified form of order, and it is not binding document with deductions.
In practice, in the case of its compilation, it is necessary to adhere to a certain form:
- document header with company details and title;
- amount to be recovered, grounds (employee's statement), employee's data;
- directions for transferring money, an indication of the voluntariness of deductions;
- number and date of compilation, signature of the head.
Sample letter of deduction from wages
Order form
What payments are not deductible
No deductions can be made from alimony receipts, from payments in case of natural disasters, financial assistance disabled persons, from payments to victims of someone else's intent, to persons at the birth of a child, from travel allowances, compensation for sanatorium treatment, and other amounts established by law.
How payroll is deducted
The transfer of funds from the employee's income is carried out by the accounting department on the basis of an order. The accountant first of all pays the necessary payments described above, then transfers funds from the personal account of the subordinate. Deductions are made on the days of the advance payment, salary or other receipts to the employee's account.
Restrictions on deductions from an employee's wages, according to Art. 138 Labor Code of the Russian Federation, do not apply to voluntary deductions, since this article indicates cases of mandatory deductions from wages.
Let's talk about the types of deductions from wages, the priority and limitations of their size. Also from the material you will learn about the types of income from which deductions are not made.
The expert of Kontur.Accounting is Elena Vyacheslavovna Vorobieva, PhD in Economics, member of the Scientific and Expert Council of the Chamber of Tax Consultants of the Russian Federation.
Types of deductions from wages
Deductions from wages and other income of an employee are divided into groups:
- mandatory - produced in accordance with applicable law;
- produced at the initiative of the employer in cases established by labor legislation;
- made at the request of the employee.
1. Mandatory deductions
Mandatory deductions from wages and other employee income include:
- personal income tax (PIT);
- deductions under executive documents.
The list of executive documents is given in Art. 12 of the Federal Law of October 2, 2007 No. 229-FZ "On Enforcement Proceedings" (hereinafter - Law No. 229-FZ) and includes:
1) writ of execution issued by courts of general jurisdiction and arbitration courts on the basis of the judicial acts adopted by them;
2) court orders;
3) notarized agreements on the payment of alimony or their notarized copies;
4) certificates issued by labor dispute commissions;
5) acts of the bodies exercising control functions on the recovery of funds with the attachment of documents containing marks of banks or other credit institutions in which settlement and other accounts of the debtor are opened, on full or partial non-fulfillment of the requirements of these bodies due to the absence of funds on the accounts of the debtor funds sufficient to meet these requirements;
6) judicial acts, acts of other bodies and officials in cases of administrative offenses;
7) resolutions of the bailiff;
8) acts of other bodies in cases provided for by federal law;
9) executive inscription notary;
11) a judge's decision to seize property.
Persons paying the debtor wages or other periodic payments are obliged (clause 3 of article 98 of Law No. 229-FZ):
- from the date of receipt of the writ of execution from the recoverer or bailiff, withhold funds from the salary and other income of the debtor in accordance with the requirements contained in the writ of execution;
- within three days from the date of payment, pay or transfer the withheld funds to the claimant. Transfer and transfer of funds are made at the expense of the debtor.
The order (order) of the employer and the consent of the employee to mandatory deductions from wages and other income are not required.
2. Deductions initiated by the employer
Deductions from the employee's wages may be made in order to pay off debts to the employer only in the cases established by Art. 137 of the Labor Code and other federal laws.
2.1. Deductions to reimburse the unworked advance paid to the employee on account of wages
Example 1. Taking into account the fact that when paying wages for the first half of the month (advance), the employer does not calculate and withhold personal income tax (letters of the Ministry of Finance of Russia dated 06.03.2001 No. 2006 No. 28-11 / 24199, dated 10.18.2007 No. 28-11 / 099479), in order to avoid tax arrears if the month is not fully worked out, the internal labor regulations of the organization set the amount of the advance payment at 40 percent of the salary ( tariff rate) of the employee.
The amount of payment for the first half of June is determined based on the salary of the employee - 20,000 rubles; the number of working days falling between April 1 and April 15 production calendar, - 11 days; the number of days worked by the employee - 3 days:
20 000 rub. × 40% / 11 days × 3 days = 2,181.82 rubles.
Obviously, subject to the above rules, the situation when the employee has an obligation to return to the employer the advance received for unworked time, excluded.
Example 2 In accordance with the internal labor regulations of the organization, wages for the first half of the month are paid in a fixed amount - 50 percent of the salary, regardless of the time actually worked.
An employee with a salary of 20,000 rubles was on vacation from April 1 to April 10, 2019. On April 30, an advance payment of 10,000 rubles was issued to the employee. In the period from 22 to 28 April, the employee was granted leave without pay.
In total, in April, the employee worked 9 days out of 22 working days according to the production calendar. For the hours worked, the employee is paid:
20 000 rub. / 22 days × 9 days = 8,181 rubles 82 kopecks.
Since 10,000 rubles were paid to the employee on April 30, the employee's debt for April amounted to 1,818 rubles 18 kopecks. The employer has the right to withhold the specified amount when paying wages for subsequent periods.
The considered type of deduction also arises in the event of an employee being recalled from annual paid leave in the manner prescribed by Art. 125 of the Labor Code of the Russian Federation. In this case, the retraining of vacation pay attributable to unused vacation days into wages received in advance takes place. When paying wages accrued for the time actually worked at the end of the vacation, the amounts excessively received by the employee before going on vacation are withheld.
Note that with the obvious legitimacy of deduction in this case (after all, the employee was paid money for the time he did not work), the employer must not only issue an appropriate order no later than one month from the date of payment, but also receive written agreement employee for debt compensation (Article 137 of the Labor Code of the Russian Federation).
2.2. Deductions for repayment of an unspent and not returned in a timely manner advance payment issued in connection with a business trip or transfer to another job in another locality, as well as in other cases
At the same time, there is no legally established definition of the concept of "counting error". Counting errors include only those made when performing arithmetic operations, that is, those related specifically to calculations. Technical errors, including those made through the fault of the employer, are not countable (Determination of the Supreme Court of the Russian Federation of 01/20/2012 No. 59-B11-17).
Thus, the employer does not have the right, on its own initiative, to make deductions in the following and similar cases:
- if the amounts accrued in favor of the employee were erroneously paid to him twice;
- if the accrual of an excess amount is due to an accountant's mistake: wages are calculated on the basis of a higher salary (tariff rate) than is established for the employee in the employment contract; the premium was accrued in a larger amount than indicated in the order for bonuses; incorrectly taken into account in the calculations of the average earnings of the amount of bonuses; incorrectly adjusted average earnings due to an increase in salaries in the organization ( tariff rates) etc.;
- if the accrual of an excessive amount of wages is due to errors in the Timesheet (for example, days of temporary disability are reflected in the Timesheet as worked, etc.).
In these situations, collection is made only with the written consent of the employee. If the mistake was made by another employee, then the recovery is made from the employee guilty of making the mistake that led to the overstatement of payments. That is, penalties are made in the manner prescribed for compensation for damage caused to the organization.
Recall that similar rules and restrictions apply to benefits paid at the expense of the FSS of the Russian Federation. Article 15 of the Federal Law of December 29, 2006 No. 255-FZ “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity” establishes that the amount of benefits for temporary disability, pregnancy and childbirth, overpaid to the insured person, cannot be it was collected, except for cases of a counting error and dishonesty on the part of the recipient (submission of documents with deliberately incorrect information, concealment of data affecting the receipt of benefits and its amount, other cases).
In particular, the amount of temporary disability benefit accrued in a larger amount due to incorrect determination of the employee's insurance period cannot be recovered from the employee.
At the same time, the amount of benefits for temporary disability, pregnancy and childbirth, excessively accrued as a result of a counting error and paid to the employee, can be withheld only with the written consent of the employee (letter of the FSS of the Russian Federation dated 08.20.2007 No. 02-13 / 07-7922).
2.4. Deductions upon dismissal of an employee until the end of the working year in which he has already received annual paid leave, for unworked vacation days
According to the Labor Code of the Russian Federation, an employee can go on vacation six months after being hired. In this case, he earned only 14 days, but he can take a vacation already for 28. So it turns out that he rests in advance for two weeks. If before the end of the working year he quits, then upon dismissal you can make a deduction.
Deductions for vacation days used but not worked by the day of dismissal are not made if the employee quits for the following reasons:
- refusal of the employee to transfer to another job, which is necessary for him in accordance with a medical certificate issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation, or the absence of an appropriate job for the employer (clause 8, part 1, article 77 of the Labor Code of the Russian Federation);
- liquidation or reduction in the number or staff (clauses 1, 2, part 1, article 81 of the Labor Code of the Russian Federation);
- change of the owner of the property of the organization (in relation to the head of the organization, his deputies and the chief accountant) (clause 4, part 1, article 81 of the Labor Code of the Russian Federation);
- employee call for military service or sending him to an alternative civilian service replacing it (clause 1, part 1, article 83 of the Labor Code of the Russian Federation;
- reinstatement at work of an employee who previously performed this work, by decision state inspection labor or court (clause 2, part 1, article 83 of the Labor Code of the Russian Federation);
- recognition of an employee as disabled (clause 5, part 1, article 83 of the Labor Code of the Russian Federation);
- death of an employee (clause 6, part 1, article 83 of the Labor Code of the Russian Federation);
- occurrence of emergencies that impede the implementation labor activity(clause 7, part 1, article 83 of the Labor Code of the Russian Federation).
In cases where deductions of overpaid vacation pay are allowed, it is necessary to take into account:
1. The employer makes a decision (issues an order, order) to withhold from the wages accrued to the employee in the final calculation, the amounts attributable to the used but not worked vacation days.
2. The amount of overpaid vacation pay is determined as the product of the average daily earnings, on the basis of which vacation days were paid (and not the average daily earnings calculated on the day of dismissal), by the number of days not worked.
Amount of days unworked vacation is determined by the formula:
Kno \u003d Kotp - (PRotp / 12 months x Motr),
kno- quantity calendar days unworked vacation;
Kotp- the number of used calendar days of vacation for the time of work in the organization (for the last working year);
PROtp- duration (number of calendar days) of annual paid leave;
Motre- the number of months worked by the employee during the time of work in the organization (for the last working year).
When determining the value of Motr, the time included in the length of service is taken into account, giving the right to annual paid leave in accordance with Art. 121 of the Labor Code of the Russian Federation. At the same time, excess days constituting less than half a month are excluded from the calculation, and surpluses constituting at least half a month are rounded up to a full month (clause 35 of the Rules on regular and additional holidays, approved by the USSR NKT on April 30, 1930 No. 169).
Thirdly, the total withheld amount should not exceed 20 percent of the amount paid to the employee in the final settlement (Article 138 of the Labor Code of the Russian Federation).
Subject to the above rules, overpaid vacation pay is withheld without the consent of the employee.
Example 3 An employee is entitled to an annual paid leave of 28 calendar days.
For the last working year (September 24, 2018 to June 30, 2019), the employee received full leave in advance in May 2019. On June 30, 2019, the employee leaves at his own request.
1. The amount of vacation pay attributable to the vacation days used, but not worked out by the day of dismissal, is determined.
For the last working year (from September 24, 2018 to June 30, 2019), the employee worked 9 months and 7 days (a month of annual paid leave is included in the length of service giving the right to annual leave- Art. 121 of the Labor Code of the Russian Federation), which are rounded up to 9 months.
The number of days of used but unworked vacation was:
28 days - (28 days / 12 months × 9 months) = 7 days
The average daily earnings, on the basis of which the days of vacation provided in May were paid, is 1,023 rubles.
The amount to be deducted from the employee's salary is:
RUB 1,023 × 7 days = 7,161 rubles.
2. The amount of deduction allowed without the consent of the employee is determined.
For June, the employee was paid a salary of 30,000 rubles. For the first half of the month, the employee was paid 12,000 rubles. (prepaid expense). Personal income tax is withheld in the amount of 3,900 rubles. (30,000 rubles × 13%).
No more than 20% of the payment amount can be deducted from the wages accrued in the final calculation:
(30,000 rubles - 3,900 rubles - 12,000 rubles) × 20% \u003d 2,820 rubles.
If the amount of wages accrued in the final calculation is not enough to make a deduction in full (as in the example considered), you can:
- receive a written application from the employee to deduct from his salary an amount exceeding 20 percent of the payment;
- “give” the employee an amount that is not recoverable at the initiative of the employer;
- agree with the employee on the payment of the required amount to the cash desk of the organization;
- require the employee to pay off the debt to the employer in court.
We remind you that when an employee is granted leave, personal income tax is withheld from the accrued vacation pay. If, by order of the employer, an excessively accrued amount of vacation pay is withheld from the employee’s salary, then it is necessary to return the personal income tax attributable to the withheld amount in the manner prescribed by Art. 231 of the Tax Code of the Russian Federation.
In accounting, deductions for unworked vacation days are reflected by reversing the amount of vacation pay (Letter of the Ministry of Finance of Russia dated October 20, 2004 No. 07-05-13 / 10).
For the purposes of taxation of profits deducted from the employee's salary, the amount of excessively accrued vacation pay and insurance premiums accrued on it must be included in non-operating income in the month of dismissal of the employee (letter of the Ministry of Finance of Russia dated 03.12.2009 No. 03-03-05 / 224).
If the employer has decided that the amounts accrued for used but unworked vacation days will not be recovered from the employee (in whole or in part), then the income tax base in the current period should be increased by the corresponding amounts. In other words, the expenses of the employing organization incurred in connection with the dismissal of an employee who has not worked the days of the granted leave are not taken into account when forming taxable profit due to their inconsistency with the provisions of Art. 252 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia for the city of Moscow dated June 30, 2008 No. 20-12 / 061148).
As for insurance premiums accrued on the amount of vacation pay withheld from the employee's salary, the adjustment of the base for contributions is made in the month of dismissal (and not in the month the vacation was granted).
For example, in the situation considered in example 3, the base for calculating insurance premiums for June will include the amount of accrued wages minus deductions:
30 000 rub. − 2,820 rubles. = 27,180 rubles.
However, if the employee voluntarily (by submitting an application for withholding or depositing funds to the cash desk of the organization) returns to the employer an amount exceeding that accrued in the month of dismissal, then the base for calculating insurance premiums must be adjusted.
2.5. Deductions for damages caused by the employee to the employer
The procedure for bringing an employee to liability for damage caused to the employer is established by Chapter 39 of the Labor Code of the Russian Federation.
Individual questions material liability of the employee are considered in the letter of Rostrud dated 10/19/2006 No. 1746-6-1.
Liability arises if the following conditions are met simultaneously:
- the damage was caused due to unlawful behavior (action or inaction) of the employee;
- there is a direct causal relationship between the illegal act and material damage;
- the employee's guilt in committing an unlawful action (inaction) has been proven (not disputed by the employee).
Currently, written agreements on full liability can be concluded only with those employees and for the performance of those types of work that are provided for by the List of positions and work replaced or performed by employees with whom the employer can enter into written agreements on full individual liability for the lack of entrusted property , approved by the Decree of the Ministry of Labor of Russia dated December 31, 2002 No. 85. The named list of positions and works is exhaustive and is not subject to broad interpretation.
In other cases, an employee for the damage caused can only be held liable for limited material liability - within the limits of the average monthly salary (Article 241 of the Labor Code of the Russian Federation).
Average earnings are determined in accordance with the Regulation on the features of the calculation of average wages, approved Decree Government of the Russian Federation dated December 24, 2007 No. 922.
The maximum amount of deductions from an employee's salary for each individual payment is 20 percent (Article 138 of the Labor Code of the Russian Federation).
Example 4 An employee as a result of a negligent attitude (this fact is confirmed by the results official investigation) broke a device worth 15,000 rubles. The device cannot be repaired.
If the average salary of an employee is less than 15,000 rubles, then the decision to recover the full cost of the damaged device from the employee can only be taken by the court.
If the average salary of an employee is more than 15,000 rubles, then the decision to recover the amount of damage from the employee can be made by the employer.
1. For the first half of the month, the employee is paid 8,000 rubles. (PIT is not withheld). In compensation for damage from the employee's salary, the following can be deducted:
8 000 rub. × 20% = 1,600 rubles.
2. For a full month, the employee was paid a salary of 20,000 rubles. Personal income tax is withheld in the amount of 2,600 rubles. (20,000 rubles x 13%).
No more than 20% of the payment amount can be withheld from the salary accrued for the month:
(20,000 rubles - 2,600 rubles - 8,000 rubles) × 20% \u003d 1,880 rubles.
The amount of the debt is transferred to the next month - 11,520 rubles. (15,000 rubles - 1,600 rubles - 1,880 rubles).
3. Deductions at the request of the employee
At the request of the employee, submitted to the employer on a voluntary basis, deductions from wages for any purpose and in any amount can be made. Most often, at the request of the employee, the following are withheld:
- contributions to voluntary personal insurance, including medical and pension;
- trade union membership dues with a non-cash settlement system with trade union organizations;
- amounts in repayment of loans issued by the employer, and loans issued by banks, and interest on loans (credits);
- donations to charity, etc.
It should be remembered:
- the employer has the right, but is not obliged to accept an application from the employee to deduct certain amounts from his salary and transfer them to the accounts of third parties;
- there are no restrictions on the amount of deductions;
- the employee in his application can indicate from which income deductions are made, and from which not. For example, an employee may impose a ban on deductions from temporary disability benefits;
- the employee must indicate in the application that the bank commission for the transfer of funds is also deducted from his salary.
Income from which no deductions are made
The types of income that cannot be levied are defined by Art. 101 of Law No. 229-FZ.
Let us mention only those payments that can be made by the employer in favor of the employee:
1) amounts of money paid in compensation for harm caused to health (except for cases of foreclosure when withholding alimony, as well as for obligations to compensate for harm in connection with the death of the breadwinner);
2) amounts of money paid in compensation for harm in connection with the death of the breadwinner;
3) amounts of money paid to persons who have received injuries (wounds, injuries, contusions) in the course of their performance official duties, and members of their families in the event of death (death) of these persons;
4) compensation payments, established by law of the Russian Federation on labor:
- a) in connection with business trip, with transfer, admission or assignment to work in another locality;
- b) in connection with the wear of the tool belonging to the employee;
- c) in connection with the birth of a child, marriage registration or death of relatives.
5) insurance coverage for compulsory social insurance, including benefits for citizens with children, social benefits for burial. The exception is temporary disability benefits;
6) the amount of one-time financial assistance paid:
- a) in connection with a natural disaster or other emergency;
- b) in connection with a terrorist act;
- c) in connection with the death of a family member;
- d) in the form of humanitarian aid;
- e) for assisting in solving crimes.
7) the amount of full or partial compensation for the cost of vouchers, with the exception of travel, paid by employers to their employees and (or) members of their families, disabled people who do not work in this organization, to sanatorium-resort and health-improving institutions located on the territory of the Russian Federation, as well as amounts full or partial compensation of the cost of vouchers for children under the age of 16 to sanatorium-resort and health-improving institutions located on the territory of the Russian Federation;
8) the amount of compensation for the cost of travel to the place of treatment and back.
The list of payments that cannot be levied on alimony obligations in respect of minor children, as well as on obligations for compensation for harm in connection with the death of the breadwinner, does not include:
- amounts of money paid in compensation for harm caused to health;
- temporary disability benefits.
In other words, alimony is withheld from these payments on the basis of writ of execution and agreements on the payment of alimony, certified by a notary.
Priority and limitation of the amount of deductions
First of all, the employer (for the purpose of calculating personal income tax - a tax agent) deducts from the employee's income the amount of the calculated personal income tax.
1. Claims for the recovery of alimony, compensation for harm caused to health, compensation for harm in connection with the death of the breadwinner, compensation for damage caused by a crime, as well as claims for compensation for moral damage;
2. Requirements for the payment of severance pay and wages;
3. Requirements for mandatory payments to the budget and off-budget funds;
4. All other requirements in the order of receipt of executive documents.
In case of deductions on the basis of an executive document (several executive documents), no more than 50 percent of wages and other income can be withheld from the debtor (clause 2, article 99 of Law No. 229-FZ).
Example 5 The employer in relation to the employee received two executive documents, on the basis of which the alimony for the maintenance of a minor child (1/4 of income) and the amount to reimburse the bank should be withheld from wages.
At the end of the month, the employee was accrued wages in the amount of 30,000 rubles.
1. Personal income tax is calculated taking into account the employee's right to receive a standard tax deduction for child support costs - 1,400 rubles:
(30,000 rubles − 1,400 rubles) × 13% = 3,718 rubles2. The amount of alimony for the maintenance of a minor child is calculated:
(30,000 rubles − 3,718 rubles) × 1/4 = 6,570.50 rubles3. The maximum amount of withholding in repayment of debts to the bank is calculated:
(30,000 rubles - 3,718 rubles) × 50% - 6,750.50 rubles. = RUB 6,390.50
The above limitation shall not apply to the recovery of alimony for minor children, compensation for harm caused to health, compensation for damage in connection with the death of the breadwinner and compensation for damage caused by a crime. In these cases, the amount of deduction from the salary and other income of the debtor cannot exceed 70 percent (clause 3, article 99 of Law No. 229-FZ).
At the same time, it should be clarified: if there are several executive documents, first of all, the requirements for withholding alimony and compensation for harm are satisfied, and then the rest (clause 1, article 111 of Law No. 229-FZ).
Thus, if the amount of alimony established in the executive document is less than 50 percent of the debtor's earnings and other incomes, then the remaining deductions cannot exceed the amount calculated as the difference between half of the employee's earnings, reduced by the amount of personal income tax, and alimony for the maintenance of minor children.
If the amount of alimony established in the executive document is from 50 to 70 percent of earnings (for example, if alimony is collected for several children), then the employer does not have the right to make deductions from the employee's earnings on the basis of other executive documents, since deductions in excess of the established limit are illegal.
If the amount of money recovered from the debtor is insufficient to satisfy the requirements of one queue in full, then they are satisfied in proportion to the amount due to each claimant specified in the executive document.
Example 6 The organization received two writ of execution for deductions from the employee's income:
- alimony for the maintenance of three minor children - 1/2 of income;
- compensation for harm to health individual— 10,000 rubles. per month.
These requirements apply to the first stage.
For the month, the employee was accrued wages in the amount of 30,000 rubles.
1. Personal income tax is calculated taking into account the employee's right to receive a standard tax deduction for the costs of maintaining three children - 5,800 rubles. (1,400 rubles each for the first two children; 3,000 rubles for the third child):
(30,000 rubles − 5,800 rubles) × 13% = 3,146 rubles.
2. The total amount of deductions for two writ of execution is calculated.
The amount of maintenance for the maintenance of minor children:
(30,000 rubles − 3,146 rubles) × 1/2 = 13,427 rubles.
Total amount of deductions:
RUB 13,427 + 10 000 rub. = 23,427 rubles.
3. The maximum amount of withholding is calculated for two writ of execution:
(30,000 rubles − 3,146 rubles) × 70% = 18,797.80 rubles
4. Since total amount deductions exceeds the limit amount, the share of each of the deductions in the total amount is determined:
- RUB 23,427 - 100%;
- RUB 13,427 - 57.32%;
- 10 000 rub. - 42.68%.
5. The amount of deductions for each of the writ of execution is:
- alimony: RUB 18,797.80 × 57.32% = 10,774.90 rubles;
- compensation for harm caused to health: 18,797.80 rubles. × 42.68% = RUB 8,022.90
6. The debt is transferred to the next month:
- for alimony: 13,427 rubles. − RUB 10,774.90 = 2,652.10 rubles;
- for compensation for harm caused to health: 10,000 rubles. − RUB 8,022.90 = 1,977.10 rubles.
Deductions from wages at the initiative of the employer are made only after all mandatory deductions have been made.
The limitation on the amount of deductions from wages at the initiative of the employer is established by Art. 138 of the Labor Code of the Russian Federation: overall size of all deductions on each payment of wages may not exceed 20 percent.
Example 7 By order of the employer, a deduction is made from the employee's salary to pay off the unspent and not returned on time advance payment issued in connection with a business trip (20,000 rubles).
At the end of the month, the employee was paid a salary in the amount of 30,000 rubles, of which 12,000 rubles. paid to the employee as wages for the first half of the month.
1. Personal income tax is calculated taking into account the employee's right to receive a standard tax deduction for child support costs - 1,400 rubles:
(30,000 rubles − 1,400 rubles) × 13% = 3,718 rubles
2. The amount of deduction is calculated at the initiative of the employer:
(30,000 rubles - 12,000 rubles - 3,718 rubles) × 20% = 2,856.40 rubles.
The rest of the debt can be deducted from wages for the following months.
The amount of deductions from wages at the request of the employee is not limited by law, since in fact we are talking about the right of the employee to freely dispose of his earnings, including asking the employer to transfer the appropriate part of the remaining personal income tax and other mandatory deductions to the accounts of third parties.
Thus, at the request of the employee, up to 100% of the income remaining after mandatory deductions can be withheld.
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Limited Liability Company "Dar" ORDER 02.01.2012 N 2 Minsk On the deduction from the employee's wages of the amount of material damage caused In accordance with the act on the identification of material damage dated 02.01. damage was caused in the amount of 2,000,000 (two million) Belarusian rubles. Average monthly salary of Kravtsov V.M. is 2,500,000 Belarusian rubles. Based on the aforesaid and guided by Article. 108, paragraphs 1 and 2 of Art. 404, Art. 408 of the Labor Code of the Republic of Belarus, I OBLIGATE: 1. Withhold from the salary of V. M. Kravtsov, storekeeper of the warehouse of the production department, material damage resulting from a shortage in the warehouse of material assets, in the amount of 2,000,000 Belarusian rubles. 2. Accountants to deduct the amount of damage from the salary on a monthly basis within the limits stipulated by the current legislation. Reason: 1. Act on the identification of material damage dated 02.01.2012 N 1. 2. Explanatory letter Kravtsova V.M. on causing material damage dated 02.01.2012. 3. Agreement on the full individual liability of Kravtsova V.M. dated 12.10.2010 No. 54. Director Signature I.I. Klyakin Head of the Legal Department Signature V.V. Tarasov 02.01.2012 Acquainted with the order Signature V.M.
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