Priority of Collection under Writs of Execution from an Individual

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: 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).

payment of remuneration to the authors of the results of intellectual activity.

How to collect a debt through bailiffs

The package of documents for the bailiff looks like this: the original writ of execution and an application to initiate an individual entrepreneur in two copies. One copy will be taken by the bailiffs, the other will remain with the claimant with a note of receipt. You can send documents by mail or take them in person to the territorial bailiff department.

Lack of staff. According to the report of the FSSP of the Russian Federation for 2021, on average there are 3,700 enforcement proceedings per bailiff. The Labor Code establishes the length of the working week as 40 working hours. This is 160 working hours a month without taking into account planning meetings, smoke breaks, lunches, office hours and reflections on the meaning of life, so as not to become completely sad. It’s easy to calculate: a bailiff would allocate approximately 2.5 minutes per month to one production if he worked on each. During this time, you can find the folder with the case, hold it in your hands and put it back.

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Types of priority of payment in a payment order in 2021

The order of payments in 2021 is regulated by Article 855 of the Civil Code of the Russian Federation.

There are five queues for debiting funds from the account:

“5” - when paying taxes and contributions, transfers to suppliers, etc.;
“1”, “2” and “4” - for payments under executive documents;
“3” - for voluntary transfer of wages, forced write-off of debt on collection orders, which the tax authorities themselves send to the bank.

Legislation may establish cases when the queue should not be indicated. Typically this field does not work. It is provided for periods of cash gaps in the activities of the enterprise, as well as during liquidation or bankruptcy procedures.

In order to determine how to fill out field 21 of the payment order in 2021, the accountant starts from the type of the basis document being paid. Examples are shown in the table below. Here are some documents for direct debit, which have their own characteristics.

For example, a court order from a magistrate - in accordance with Article 121 of the Code of Civil Procedure of the Russian Federation dated November 14, 2002 No. 138-FZ - can be issued for claims in an amount of no more than 500 thousand rubles; tax collection order - can be issued no later than two months after the expiration of the period specified in the Requirements for payment of taxes, fees, penalties, fines (clause 3 of Article 46 of the Tax Code of the Russian Federation).

Therefore, if money has been debited from an organization’s current account without your consent, we recommend checking the correctness of the debits and, if possible, challenging them.

The order of payment in a payment order in 2021

Payment order	Type of payment and documents - basis for payment	Examples of paid documents (lists are not exhaustive)
First (“1”)	— enforcement documents for compensation for harm caused to life and health;	The writ of execution received by the organization from the bailiffs, the order of payment for the writ of execution 2021 - «1»
— writs of execution on the collection of alimony	— a notarized agreement on the payment of alimony (has the force of a writ of execution in accordance with clause 2 of Article 100 of the RF IC); - writ of execution received by the organization from bailiffs Payment orders are drawn up in sequence «1»
Second (“2”)	— executive documents for the payment of severance pay and wages to employees under an employment agreement or contract; — executive documents on payment to authors of the results of intellectual activity	— a court order from a magistrate received by the bank — paid on a rolling basis «2» ; - writ of execution received by the organization from the bailiffs - the organization itself draws up a payment order with the order of payment «2» Read also: The arbitration manager is, of course, to blame. But it's not his fault...
Third (“3”)	— payment documents for the transfer or payment of salaries to employees under an employment agreement (contract);	Payroll payroll. The order of salary payment 2021 is “3”
— instructions from tax authorities regarding the payment of taxes and fees to the budgets of the Russian Federation;	A collection order from the tax authorities received by the bank is paid in order of priority “3”. The organization does not issue payment orders
— instructions from bodies monitoring the payment of insurance contributions to the budgets of state extra-budgetary funds
Fourth (“4”)	writs of execution on grounds not listed in the first and second stages	A court order from a magistrate to collect arrears of payment for utilities and telephone services - funds are written off in order of priority “4”. Payment order is not prepared
Fifth ("5")	all other payments	— invoices (agreements) for the payment of advances to suppliers; for final payments for goods received, work performed, services rendered, — employee’s application for the transfer of alimony; — accounting certificate (register) of the amount of taxes, contributions payable, etc. Payment orders are drawn up with payment order “5”

New rules for withholding debt from accounts and cards

Lawyer's comment. The amount of deductions from the debtor is usually not written in the writ of execution and court order. The only exception is the collection of alimony as a percentage of the salary, but the obligation to calculate the percentage of the salary rests not with the bank, but with the employer. For all other types of claims, starting from 2021, the bank itself must determine the amount of withholding.

mandatory identification of all types of payments arriving at any citizen’s account has been introduced - for this, a system of codes is used for each type of income (for example, special codes have been introduced for salaries, pensions, social benefits);
a mechanism for separate accounting of all income has been introduced - it consists of conditionally “coloring” all income and credits in the banking monitoring system;
the bank is obliged to independently calculate the amount of funds in the debtor’s account, which can be seized or foreclosed - in order to exclude abuses on the part of banks, the procedure for calculating funds is regulated by Order of the Ministry of Justice of the Russian Federation No. 330.

Enforcement proceedings are the guarantor of the correct and timely execution of judicial acts that protect the violated rights, freedoms and interests of people and legal entities.
Compulsory execution is an analogue of production in an administrative process and is carried out by court representatives.
Another feature is the composition of the participants. This includes the bailiff and representatives of federal executive authorities.

take away the debtor’s income, but not more than half;
place the borrower’s property under arrest (if he does not return the money, the property will be sold and the debt will be compensated);
seize and transfer property to the claimant;
take away the debtor's belongings transferred to third parties;
seize the borrower's accounts, securities and other assets;
take away rights;
prohibit leaving the country.

1. In the event that the amount of money collected from the debtor is insufficient to satisfy in full the requirements contained in the executive documents, the specified amount is distributed among the claimants who presented the executive documents on the day of distribution of the corresponding amount of money, in the following order: 1) satisfied first claims for the collection 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) secondly, the requirements for the payment of severance pay and wages of persons working (who worked) under an employment contract are satisfied, as well as for the payment of remuneration to the authors of the results of intellectual activity;

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3) thirdly, the requirements for mandatory payments to the budget and extra-budgetary funds are satisfied; 4) fourthly, all other requirements are satisfied. 2. When distributing each sum of money collected from the debtor, the claims of each subsequent queue are satisfied after the claims of the previous queue are satisfied in full. 3. If the amount of money collected from the debtor is insufficient 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 writ of execution . 4. If the requirements contained in the executive documents are fulfilled by a bank or other credit organization, the order of debiting funds from the debtor’s accounts is determined by Article 855 of the Civil Code of the Russian Federation.

In accordance with Part 5 of Art. 102 and parts 4, 5 art. 112 of Law No. 229-FZ, for non-payment of alimony, an enforcement fee is calculated and collected in the amount of 7% of the amount of each debt to be collected separately, but not less than 1,000 rubles. from the debtor-citizen and is subject to credit to the federal budget.

Alimony is collected from the employee's salary by court order in the amount of 25%. He received a second writ of execution, according to which the obligations under the loan agreement are subject to collection from him, as well as payment of the state fee for going to court.

Answer

In accordance with the order of repayment of debt under enforcement documents, alimony and penalties related to compensation for harm caused to health (or compensation for damage to persons who have lost their breadwinner), as well as claims for compensation for moral damage, are retained first.

Make the remaining deductions in third place.

This sequence of deductions from the income of employees under writs of execution is prescribed in Part 1 of Article 111 of the Law of October 2, 2007 No. 229-FZ and Chapter IV of the Methodological Instructions of the FSSP of Russia of June 19, 2012 No. 01-16.

An organization can withhold from an employee up to 70 percent (inclusive) of his income in relation to alimony. This procedure is established by part 3 of article 99 of the Law of October 2, 2007 No. 229-FZ, subparagraph 3 of paragraph II of Appendix No. 1 to the Methodological Guidelines of the FSSP of Russia of June 19, 2012 No. 01-16. This deduction limit of 70 percent of the amount of income is valid only for writs of execution on the grounds indicated above. The maximum withholding amount is 50 percent.

Algorithm for calculating the monthly amount of deductions for several writs of execution of one queue

To determine the amount of deduction you need to use the following formula:

We'll show you how to calculate the amount of deductions using an example.

Example 1 . Three writs of execution of one queue. The employee only receives a salary

Falcon PJSC received three writs of execution against employee V.P. Beregovoi to collect 50% of his earnings:

the third sheet - state duties in the amount of 4800 rubles.

It is necessary to calculate the amount of deductions from V.P.’s salary. Beregovoy in October 2015

Solution. The amount of employee income minus personal income tax

Amount of employee debt

Maximum amount of deductions

Distribution of the amount of deductions

The amount of deductions for each writ of execution will be:

Now we will show the calculation of the amounts of deductions when the employee had different incomes. From some of his income, the amounts of penalties under writs of execution cannot be withheld.

This is important to know: How to get a duplicate of a writ of execution in court if it is lost

Example 2 . Two writs of execution of one queue. Not all employee income can be deducted under writs of execution.

Marlin LLC received two writs of execution for the collection of debt on insurance contributions to the Pension Fund of the Russian Federation for employee E.R. Vyushkin. She is on maternity leave for up to one and a half years. This is the employee's first child.

In October 2015, the employee was accrued:

child care allowance under a collective agreement in the amount of 5,000 rubles;
monthly compensation payment in the amount of 50 rubles. according to Decree of the President of the Russian Federation dated May 30, 1994 N 1110.

It is necessary to calculate the amount of deductions from the employee’s income in October 2015.

Solution. Amount of the employee's income

The amount of the employee's income minus personal income tax

Child care benefits under a collective agreement do not apply to state benefits and are therefore subject to personal income tax (Clause 1, Article 217 of the Tax Code of the Russian Federation).

Monthly child care allowance and compensation payment in the amount of 50 rubles. are not subject to personal income tax (clause 1 of article 217 of the Tax Code of the Russian Federation).

Amount owed by the employee

Maximum amount of deductions

The total amount of deductions for two writs of execution cannot exceed 2,291 rubles. (RUB 4,582 x 50%).

Distribution of the amount of deductions

The amount of deductions for each writ of execution will be:

What are the features of a payment order to bailiffs of the 2018-2019 model?

Let's start with the fact that the procedure for filling out payments to the bailiffs will be different for tax deductions and for non-tax payments of the employee (for example, alimony, judicial penalties).

There are no special rules regarding non-budgetary collections, as well as official instructions on the procedure for processing payments. Therefore, we believe that a regular payment order is issued for them, without filling out the “tax” fields, including payer status, BCC, etc. In this case, all information identifying the payment is provided in the “Purpose of payment” field.

So, it indicates the type of deduction (for example, alimony for such and such a period), details of the writ of execution, alimony case, you can provide information about the recipient of the amount withheld from the employee. The specific composition of the information can be clarified with the bailiffs.

For more information about the details indicated in the payment document, read the material “Basic details of a payment order”.

If, according to a writ of execution, you transfer an employee’s personal taxes to the account of the FSSP department, the payment order is issued according to the rules provided for payments to the budget.

The features of such a payment are as follows.

Payer's TIN (field 60). The TIN of the individual whose tax obligation is being fulfilled is indicated. If he does not have a TIN, 0 is entered.
Payer checkpoint (field 102). Set to 0.
Payer's name (field 8). The short name of the organization that transfers the withheld amounts to the budget, i.e. yours, is given.
Payer status (field 101). For these payments, Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n provides the status “19”.

Read about other possible payer statuses.

Code (field 22). If there is a unique accrual identifier, it is provided (20 or 25 characters). If there is no UIN, 0 is entered.
KBK (field 104). Here they put 0, since BCCs are not provided for such transfers.
OKTMO is brought to the location of the bailiff service.
Document number (field 108). For payer status with code 19, field 108 requires the identification of information about the individual. Such an identifier can be SNILS, series and number of a passport or driver’s license, series and number of a car registration certificate, etc. Before the identifier in field 108, enter its 2-digit code. For example:

01 — passport of a Russian citizen;
04 - military personnel identification card;
14 — SNILS;
22 - driver's license;
24 - vehicle registration certificate.

This cipher is separated from the identifier by a semicolon. The signs “No” and “–” are not indicated in field 108. If the individual’s TIN is filled in, the value 0 is allowed in this field.

In fields 106 “Base of document”, 107 “Tax period” and 109 “Date of document” enter 0.

In what cases is a payment order necessary?

A payment order is a document in a prescribed form that regulates the account holder’s instructions to make non-cash transfers in favor of the recipient of funds. The instruction has been sent to the bank that maintains the payer’s account. Funds are transferred from a deposit account. If for some reason the account does not have the required amount of money, but the agreement between the bank and the payer provides for an overdraft, the transfer will be carried out. This document must be drawn up and submitted to the bank for execution in electronic or paper form.

Individuals can also process payment orders without opening a bank account. In this case, an order to the bank from an individual can be drawn up in the form of an application, in which the following information must be indicated:

payer details;
details of the recipient of funds;
bank details of the payer and recipient;
amount of money;
purpose or purpose of payment;
other information established by the bank.

Based on the order, the bank employee generates a payment order.

When drawing up an order to the bank electronically, it is very important to correctly indicate the payer, recipient of the transfer, amount, purpose of payment

What to write in the application

Based on Article 434 of the Code of Civil Procedure of the Russian Federation, not only debtors can apply for an installment plan. Bailiffs and collectors also have this right

When considering the issue, the court first of all pays attention to the circumstances that make it difficult to comply with the requirements of executive acts

Therefore, in order to receive an installment plan, it is important to state your request in a reasoned manner.

The application must be submitted in writing and must contain the following information:

the date of the court's decision, which determined the collection of debt under loan obligations;
amount to be repaid;
indicate when the decision came into force;
name the parties to the case;
clearly formulate the circumstances that make it difficult to pay off the debt in a lump sum, so it is necessary to obtain an installment plan;
repayment terms, amount of monthly payments;
date, signature. If the interests of the debtor are represented by a human rights defender, you must attach a copy of the power of attorney.

Common reasons for which you can apply for an installment plan:

dependents are supported;
alimony payments;
lack of permanent work;
expensive treatment;
unstable financial situation;
other grounds from which the material insolvency of the debtor is determined.

Of course, all the reasons stated in the application must be documented.

Attachments to the application:

copies of statements for participants (executor, claimant, guarantors);
documentary evidence;
You can draw up a schedule based on your financial capabilities, according to which the debt will be paid to the creditor.

If the borrower does not independently provide a schedule, then the court determines the procedure, terms and monthly amounts based on the case materials, taking into account the opinions of the parties.

Payment order to bailiffs sample

It should be remembered that if such a document is generated for bailiffs, there is no need to indicate the BCC. Field No. 104, which is used to indicate this information, must be left blank. Nuances for LLC The format of the type of payment order under consideration is completely standard.

That is why any difficulties usually do not arise when first familiarizing yourself with legislative acts. At the same time, there are also no specific features depending on the organizational or legal form. Example of filling out If possible, it is advisable to familiarize yourself with an example of drawing up such an order in advance.

All such documents are standard. The only exception is the need for deductions from the employee’s salary. In this case, the rules that are regulated for the corresponding contributions to the budget are used. OKTMO is brought to the location of the bailiff service. Document number (field 108). How to fill out a payment order for transfer to a bailiff in accordance with tax and customs legislation. Order of the Ministry of Finance of Russia dated November 24, 2004 No. 106n “On approval of the Rules for indicating information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation” Alimony in - questions and - answers The Tax Service has changed its position regarding filling out field 101 “Payer status” in payment slips for the transfer of insurance premiums. Now it is recommended for legal entities to use the status “01”, and individual entrepreneurs – “09”. Bailiffs are needed to monitor the implementation of decisions made by the court during legal proceedings.

Submitting SZV-M for the founding director: the Pension Fund has made its decision The Pension Fund has finally put an end to the debate about the need to submit the SZV-M form in relation to the director-sole founder. So, for such persons you need to take both SZV-M and SZV-STAZH!

But be careful: the procedure for paying for “children’s” sick leave remains the same! So who has the right to work without a cash register until the middle of next year? Account number field No. 10 Payer bank field No. 11 It is necessary to indicate the bank identification code field No. 12 Bank account number field No. 13 The order is written on the medium Field No. 14 Bank identification code field No. 15 The account number of the bank that is the recipient of this payment is indicated field No. 16 Recipient field No. 17 Account number of the person who is the recipient of funds field No. 18 Type of transaction performed field No. 20 Code purpose of payment field No. 21 Order of payment made field No. 22 Details value field No. 23 Reserve field field No. 24 Purpose of payment made field No. 60 TIN Other fields Required to be filled out depending on various additional factors Indication of the KBK One of the fields of almost all payment orders without exception is the budget classification code. Moreover, they control not only the implementation of decisions made by the court in material terms. They are also responsible for collecting fines. That is, they perform the following actions:

Find a person who owes money to the state budget
Notify him of debts and the consequences of non-payment
Find legal ways to collect the amounts of his debts from a given person

How to force a fine to be paid One of these is the obligation of the debtor’s employer to transfer the amount of the fine calculated for payment to the state budget by withdrawing it from the wages accrued to the debtor. In this case, of course, all calculations must have a justification and confirm their legality with documents. Bailiffs, obliging the employer to collect money from the state budget, will provide him with the necessary documents to validate the procedure in accounting.

Review results

Based on the results of consideration of the application, the judicial authority issues a decision by which:

satisfies the petition - the debtor managed to obtain an installment plan for the specified period;
refuses to satisfy the requirements due to insufficient justification. In such circumstances, enforcement measures will be applied to the borrower.

If the issue is resolved positively, the debtor’s main task is to regularly make payments according to the established installment schedule. Then neither the creditor nor the executors have the right to demand that the borrower repay the debt ahead of schedule or in amounts other than those determined by the court.

Questions and answers

We hired an employee, and a week later we received a writ of execution for alimony. The problem is that this person does not have a Taxpayer Identification Number. What to do with a payment order?

Answer: Actually there is no problem with this. If an individual does not have a TIN, the value “0” is indicated in field 60. All necessary information is indicated in the “Purpose of payment” field, where information about the writ of execution and the purpose of payment (alimony) will be indicated.

Is it necessary to indicate the short name of our organization when generating a payment order to bailiffs?

Answer: The short name of the organization is required to be indicated, because It is your organization that acts as the payer for the payment order.

Rate the quality of the article. We want to become better for you: If you have not found the answer to your question, then you can get an answer to your question by calling the numbers ⇓Free legal consultationMoscow, Moscow region call: +7 (499) 288-17-58

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How payments to bailiffs are formed in 2021

In such documents there is no need to reflect tax fields, as well as the status of the payer, and various budget classification codes. All identifying information will be reflected in a special section called “payment purpose”

It is important to first consider all the features and nuances of drawing up such documentation. Otherwise, all sorts of difficulties may arise.

All features are presented in the relevant legislative acts. Purpose of the document The payment order for bailiffs has its main purpose. It consists of justifying the deduction of certain amounts from the amount accrued as remuneration to the employee in order to pay off any debts.

The basis for this is the writ of execution. Funds from such documents are always transferred to bailiffs.

Important

Then they are sent directly to the organization, fund, to the individual to whom the debt exists. In addition to the payment function, the document of this type performs some others:

confirmation of the legality of certain deductions from the salary of an officially employed employee;
streamlining accounting reporting;
simplification of reporting procedures.

Despite the fact that if a payment order in some cases can be generated in a relatively “free” format, it is necessary to remember the importance of drawing it up in accordance with the standards. There are quite a large number of different nuances associated with the formation of such a document.

How to properly deduct wages using writs of execution

Accountants have to withhold from employees' salaries not only alimony, but also loan debts, unpaid taxes and collections from housing and communal services for rent. Let's figure out which documents have the force of execution, what to do if several executive documents are received for one employee, and how to deal with deductions from sick leave if the region is participating in the FSS “Direct Payments” pilot.

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If the benefit is paid by the organization itself and then accepted for credit when making payments to the Social Insurance Fund, then no problems arise. But in the regions where the FSS “Direct Payments” pilot project operates, money for sick leave is received by the employee both from the employer (for the first three days of incapacity for work) and from the FSS (for the remaining days).

Payment under a writ of execution to the FSSP sample

Attention

OKTMO is brought to the location of the bailiff service. 8

Document number (field 108). For payer status with code 19, field 108 requires the identification of information about the individual. Such an identifier can be SNILS, series and number of a passport or driver’s license, series and number of a car registration certificate, etc.

The identifier is preceded by its 2-digit code in field 108. For example: • 01 - passport of a Russian citizen; • 04 - military personnel identification card; • 14 — SNILS; • 22 – driver’s license; • 24 – vehicle registration certificate. This cipher is separated from the identifier by a semicolon.

Failure of the debtor enterprise to fulfill the obligation to transfer funds according to the writ of execution leads to a fine (clause 1 of Article 17.14 of the Code of Administrative Offenses of the Russian Federation):

for an official or individual entrepreneur - in the amount of 10–20 thousand rubles;
legal entity - in the amount of 30–100 thousand rubles.

Failure by the employer to fulfill the obligation to withhold debt from the debtor’s salary under a writ of execution (and related obligations, for example, to submit correct information on the debtor’s income to the FSSP) leads to a fine:

for an official or individual entrepreneur - 15–20 thousand rubles;
legal entity - 50–100 thousand.

This way it will be possible to minimize the likelihood of making mistakes when drawing up documentation and subsequent transfer of money. The process of generating this type of document has a large number of different features. If possible, it is worth dealing with all of them in advance. This will avoid a variety of difficulties. If for some reason there is simply no relevant experience in drawing up such documents, then you will need to carefully read the sample. This will avoid a large number of different difficulties. The main issues that will need to be considered in advance include:

step by step guide;
instructions from the KBK;
nuances for LLC;
example of filling.

for alimony, compensation for harm;
salary;
other debts (including tax debts, if they are collected as part of enforcement proceedings).

Let's take a closer look at how the payment to bailiffs is filled out under a writ of execution in a given case. How to fill out a payment form for enforcement proceedings and where to download a sample? So, the following main scenarios for filling out a payment order for transferring funds to the FSSP are possible:

The writ of execution is sent to the debtor's employer.

Let us agree that the subject of collection is alimony. In this case, the payment shall indicate:

in field 16 (“Recipient”) - full name.

The procedure for repaying debt under a writ of execution

Reading time: 5 min.

Any creditor can apply to the court with a statement of claim or a court order to collect the debt. However, this does not mean that after the deed is issued, the debtor will immediately repay the debt. That is why the debt is expected to be repaid under the writ of execution, already within the framework of enforcement proceedings. The bailiff service carries out write-offs of funds, inventory and seizure of property and other actions aimed at executing the act. In fact, we are talking about forced collection of debt within the established rules.

This is important to know: How to correctly deduct interest from wages on writs of execution

Refund sequence

If a person repays the money he borrowed according to a writ of execution, then he must retain part of his income. In accordance with the current legislation of the Russian Federation, this amount must be at least half of the defaulter’s salary.

If there are several debt obligations at once, the return of which is made through the court, the citizen also retains at least 50% of the salary. In this case, it is necessary to follow the collection sequence. This is a very important point, since the law stipulates in what order repayments must be made.

If one person in an organization has several documents for one employee, then compensation of the debt under the writ of execution is made in accordance with the rules.

Let's sum it up

An executive document is a document on the basis of which forced collection of debt is carried out from a citizen or organization. The law provides for several options for such a document, including a writ of execution, a court order or a notary’s writ of execution. Regardless of the type of paper, the collection procedure will be the same. The creditor needs to contact the bailiffs or the place of work, who will take the necessary actions to transfer funds to the creditor’s account.

This is important to know: Sale and purchase of debts of legal entities to collectors under a writ of execution in Moscow