In what order should the amounts under enforcement documents be withheld?

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Published: 03/03/2016

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Forced collection of part of an employee’s wages is regulated by Articles 137-138 of the Labor Code of the Russian Federation.

One of the grounds allowing such deductions is an executive document received by the accounting service of the enterprise.

The legislation regulates the procedure for working with such documentation by Federal Law No. 229-FZ of October 2, 2007 “On Enforcement Proceedings”.

• Types of executive documents
• When should it not be used?
• Amount of deductions from wages
• Deduction order
• Several writs of execution: how the debt is retained Writs of execution of one turn
• Writs of execution of different priority (alimony and credit)

Types of executive documents

The executive documentation that is mandatory for implementation in relation to an employee includes:

• writs of execution issued on the basis of decisions of courts of general jurisdiction;
• court orders issued at the request of creditors;
• voluntary agreements on the payment of alimony for the maintenance of children or disabled relatives, notarized;
• protocols and acts of administrative bodies, penalties for which are provided for by federal legislation;
• orders of a notary or bailiff;
• certificates and acts issued by the Pension Fund authorities in relation to an employee who has the status of an individual entrepreneur.

According to the category of requirements, writs of execution are divided into:

• requiring compensation for harm to health or compensation for material damage caused as a result of an offense committed;
• prescribing the payment of an administrative fine;
• obliging to pay alimony for the maintenance of minor children;
• claims for repayment of debts in favor of financial institutions or utility companies.

When should it not be used?

The Law “On Enforcement Proceedings” contains a list of cases when deductions from wages under enforcement documents are impossible:

• social payments made at the expense of the Social Insurance Fund (pregnancy benefits, child care benefits up to one and a half years old) or at the expense of the employer (in connection with the death of close relatives, marriage registration and the birth of a child). At the same time, temporary disability benefits (sick leave payments) are not included in this list, i.e. they may be subject to deduction in the usual manner;
• all types of compensation payments - when sending an employee on a business trip, when compensating for harm to health or when losing a breadwinner;
• amounts sent by the employer for full or partial payment of vouchers for sanitary and resort treatment of employees.

What payments do bailiffs have the right to withhold?

50% of my salary is withheld according to the writ of execution. I'm going on maternity leave in July. What payments do bailiffs have the right to withhold (maternity pay, child care benefits up to 1.5 years)?

Article 101 of the Federal Law of the Russian Federation No. 229-FZ “On Enforcement Proceedings” defines the types of income that cannot be levied:

1. Collection CANNOT BE APPLIED to the following types of income:

1) sums of money paid in compensation for harm caused to health; (child support is withheld)

2) sums of money paid in compensation for damage in connection with the death of the breadwinner;

3) sums of money paid to persons who received injuries (wounds, injuries, concussions) in the performance of their official duties, and members of their families in the event of the death of these persons;

4) compensation payments from the federal budget, budgets of constituent entities of the Russian Federation and local budgets to citizens affected by radiation or man-made disasters; (child support is withheld)

5) compensation payments from the federal budget, budgets of constituent entities of the Russian Federation and local budgets to citizens in connection with caring for disabled citizens;

6) monthly cash payments and (or) annual cash payments accrued in accordance with the legislation of the Russian Federation to certain categories of citizens (compensation for travel, purchase of medicines, etc.);

7) amounts of money paid as alimony, as well as amounts paid for the maintenance of minor children during the search for their parents;

compensation payments established by the labor legislation of the Russian Federation:

a) in connection with a business trip, transfer, employment or assignment to work in another location;

b) due to wear and tear of a tool belonging to the employee;

c) sums of money paid by the organization in connection with the birth of a child, the death of relatives, and the registration of marriage;

9) insurance coverage for compulsory social insurance, with the exception of old-age pensions, disability pensions and temporary disability benefits;

10) pensions in case of loss of a breadwinner, paid from the federal budget;

11) payments to pensions in the event of the loss of a breadwinner from the budgets of the constituent entities of the Russian Federation;

12) benefits to citizens with children, paid from the federal budget, state extra-budgetary funds, budgets of constituent entities of the Russian Federation and local budgets;

13) funds of maternity (family) capital provided for by Federal Law of December 29, 2006 N 256-FZ “On additional measures of state support for families with children”;

14) the amount of one-time financial assistance paid from the federal budget, budgets of constituent entities of the Russian Federation and local budgets, extra-budgetary funds, from funds of foreign states, Russian, foreign and interstate organizations, and other sources:

a) in connection with a natural disaster or other emergency circumstances;

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 providing assistance in identifying, preventing, suppressing and solving terrorist acts and other crimes;

15) the amount of full or partial compensation for the cost of vouchers, with the exception of tourist ones, paid by employers to their employees and (or) members of their families, disabled people not working 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 sixteen to sanatorium-resort and health-improving institutions located on the territory of the Russian Federation;

16) the amount of compensation for the cost of travel to the place of treatment and back (including the accompanying person), if such compensation is provided for by federal law;

17) social benefit for funeral.

2. For alimony obligations in relation to minor children, as well as for obligations for compensation for damage in connection with the death of the breadwinner, the restrictions on foreclosure established by paragraphs 1 and 4 of part 1 of this article do not apply.

This is important to know: Liability for non-payment under a writ of execution

Amount of deductions from wages

The amount of monthly deduction from wages is prescribed in the text of the writ of execution by the bailiff. This can be a fixed amount of money or a certain percentage of earnings.

When the amount of deduction is indicated in the writ of execution, this amount is deducted from the accrued wages and transferred to the address of the claimant. If there is a debt for the employee’s unpaid obligations, then the deduction is made in the maximum amount, up to the repayment of the debt.

As a general rule, upon receipt of a writ of execution, no more than half of the amount remaining after deducting personal income tax can be withheld from the employee’s earnings.

The limit on the amount of deductions of 50% applies even in cases where several writs of execution have been received for one employee.

The following situations are exceptions to this rule:

• when collection is made for the maintenance of minor children (alimony);
• when the writ of execution contains a claim for compensation for harm to health, death of the breadwinner or damage caused as a result of the commission of a crime.

In such cases, the maximum percentage of salary deductions increases to 70%.

Retention periods

No less difficulties arise when determining the period during which deductions need to be made. Moreover, questions arise regarding the establishment of both the start and end dates of collection. The situation is even more complicated with debt for past periods.

Are retroactive deductions possible?

In mid-May (05/17/2021), the accounting department received a court order dated 01/30/2021. It states that, starting from January 20, it is necessary to collect monthly child support from the employee in the amount of 1/4 of earnings. How long does it take to calculate child support?

The answer to this question is contained in paragraph 3 of Article of Law No. 229-FZ. It says that persons paying wages or other periodic payments to the debtor, from the date of receipt of the writ of execution, are obliged to withhold funds from the debtor’s income in accordance with the requirements contained in this document. Let us recall here that a court order is also an executive document (subparagraph 2, paragraph 1, article 1 of Law No. 229-FZ).

Thus, deductions must begin from the moment the accounting department received the court order (in this case, with the payment of the “advance” for May, since the document was received on May 17).

Calculate your advance and salary taking into account all current indicators Calculate for free

It remains to determine what amount needs to be collected upon the first payment: 1/4 of the current income, or the amount calculated taking into account the debt. By virtue of paragraph 3 of Article 102 of Law No. 229-FZ, the amount of debt for alimony paid for minor children in shares of earnings is determined based on the earnings and other income of the debtor for the period during which alimony was not collected. If collection is carried out by decision of the bailiff, then the debt is determined by the bailiff and is indicated in the resolution (clause 2 of Article 102 of Law No. 229-FZ).

In this case, the organization carries out collection directly on the basis of the writ of execution. This means that she needs to fulfill the requirement of paragraph 3 of Article 102 of Law No. 229-FZ on her own. That is, she must determine the amount of debt for the period from January 20, 2021 to the date of receipt of the order, during which the alimony established by this document was not withheld.

This debt is calculated based on the employee’s earnings for the specified period. And it must be withheld from current payments simultaneously with alimony for the next month (subject to the limit of 70% of the paid amount established by paragraph 3 of Article 99 of Law No. 229-FZ), until full repayment. That is, at the first payment after receiving a court order, up to 70% of the employee’s earnings may be withheld, if this is necessary to pay off arrears of alimony that have accumulated since January.

Let's look at another example.

On September 27, 2021, the accounting department received a decree from the bailiff to foreclose on the debtor’s salary. The resolution is dated 08/23/2021, and the text states that deductions must be made monthly in the amount of 1/6 of income from 07/12/2021. What should an accountant do in this situation?

This situation is a variation of the previous one. The main difference is that collection is carried out on the basis of a bailiff's decision. This means that the organization is obliged to withhold 1/6 of the debtor’s wages and other income paid starting from the date of receipt of this resolution, that is, from 09.27.2021. And the amount and procedure for collecting debt for the period from 07.12.2021 to 09.26. 2021 inclusive is required to determine the bailiff. This follows from the norm of paragraph 2 of Article 102 of Law No. 229-FZ.

As a result, the organization must receive another order from the bailiff. This document will specify the amount and procedure for withholding the debt. This resolution must be implemented starting from the day it is received.

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Deduction order

When receiving two or more writs of execution, where the debtor is one individual, the employee responsible for making deductions must comply with the order of transfers of money to the recoverer. If the collected amount is not enough to pay off all obligations, deduction is made in the following order:

1. alimony and compensation for harm (including moral);
2. claims from individuals who were in contractual relations with the debtor;
3. obligatory payments to the budget, the Pension Fund and other extra-budgetary funds; other collectors (loans, fines, etc.).

In the writ of execution, in addition to the principal debt, the amounts of fees required to be withheld are indicated. When distributing the collected amounts, the following procedure is observed:

1. satisfaction of the claimant's requirements in full;
2. reimbursement of expenses for enforcement proceedings;
3. performance fee of 7%;
4. fines imposed by the bailiff service.

Ways to reduce penalties from an employee’s salary

When an employee does not agree with what he has been ordered to pay, he has the right to appeal to the appellate court with objections. A citizen will be able to submit an application within 10 days. The result can be either a positive decision in favor of the plaintiff or a negative one.

This is important to know: How to get money under a writ of execution

If the writ of execution has already been issued and is in the bailiff service, then there are also two options for action that the employee can take:

• Make an appointment with the senior bailiff of the unit where the enforcement proceedings in the specified case are being carried out;
• File an appeal to the court where the decision was made. Here you can send requests to change the collection procedure and also need to be changed.

In some cases, the court completely or partially cancels payments. What may influence the court's decision:

1. Health problems. Moreover, it is not necessarily the health of the debtor; problems with family members can also influence the decision;
2. Living with the defendant's dependents.

Also, the presence or absence of an official place of work may have a significant impact on the court’s decision.

Several writs of execution: how the debt is held

When one employee receives several enforcement documents, the accounting official must strictly follow the rule of order of deductions. For each subsequent phase, deductions can be made only after the debt for the previous one has been fully repaid. In this case, the maximum amount of deductions should not be exceeded.

Writs of execution of one stage

The employee received two writs of execution for the collection of alimony - one in the amount of 33% of earnings and the second, for the maintenance of his wife, who is on maternity leave, in a fixed sum of 6,000 rubles. When calculating wages, the accountant, first of all, withholds income tax in the amount of 13%, and, after that, must withhold alimony under writs of execution.

Example

The employee was credited 35,000 rubles. Personal income tax on this amount will be 4,550 rubles. Collection under two writs of execution cannot exceed 70% of income, i.e. 21315 rubles.

The deduction for the first writ of execution (33%) should be:

(35000 – 4550) x 33% = 10048.50 rubles.

According to the second writ of execution, the collection of a fixed amount is determined - 6,000 rubles. The total amount of deductions is:

10048.50 + 6000 = 16048.50 rubles.

Since the calculated amount of alimony under two writs of execution “fits” into the maximum limit of deductions, it can be recovered in full.

If the maximum amount of possible deductions is not enough to satisfy all demands, then collection is made in proportion to the amounts specified in the writs of execution.

The employee given in the above example received another writ of execution - for compensation for harm to health. The monthly withholding amount under this document is 9,000 rubles.

Deductions for the first two writs of execution amount to a total of 16,048.50 rubles. According to the third document, 9,000 rubles are withheld. A total of 25,048.50 rubles is subject to recovery. Considering that the maximum deduction amount for this line cannot exceed 21,315 rubles (70% of earnings), it is impossible to withhold all the required amounts.

The accounting department will make the following calculation:

• The total amount of deductions is 25,048.50 rubles, the limit is 21,315 rubles;
• 1st writ of execution: 30450 x 33%: 25048.50 x 21315 = 8550.76 rubles;
• 2nd writ of execution: 6000: 25048.50 x 21315 = 5105.69 rubles;
• 3rd writ of execution: 9000: 25048.5 x 21315 = 7658.54 rubles.

The balance of debt on all writs of execution in the amount of 3,733.50 rubles will be transferred to the next month.

Writs of execution of different priority (alimony and credit)

If the accounting department receives enforcement documents of varying priority, then when calculating deductions the principle of proportionality and compliance with the maximum amount of deductions must also be observed.

Employee A received a writ of execution for alimony in the amount of ¼ of his salary. In the same month, enforcement proceedings were initiated on the outstanding loan and the accounting department received a second document for the recovery of 10,000 rubles. Employee A's salary was 50,000 rubles.

The amount that can be deducted is:

50,000 – 6,500(13%) = 43,500 rubles.

First of all, it is necessary to withhold alimony:

43500 x 25% = 10875 rubles.

When paying a credit debt under a writ of execution, there is a limit - deductions should not exceed 50% of the basic income (21,750 rubles). Since part of this limit is already used to calculate alimony, to repay the loan the following calculation is performed:

21750 – 10875 =10875 rubles – the remainder of the possible deduction.

Since, with simultaneous collection under both writs of execution of different priority, the principle of the maximum amount of deductions is not violated, the requirements for obligations can be satisfied in full.

If there is a writ of execution for alimony, which prescribes a deduction of 50% (if there is an existing debt, for example), collection under other writs of execution, which provide for a different priority, is not possible.

How to get maternity leave - we have all the information you need! You can find out how to get paid sick leave after dismissal in this article!

Salary deductions are a very unpleasant thing! But you can figure it out if you read our material.

It’s better not to make mistakes with alimony

When making deductions based on writs of execution, it is better not to make mistakes. Administrative liability is provided for incorrect withholding. In addition, if during the inspection the bailiff discovers that the incorrect withholding of alimony was carried out intentionally, he will contact the prosecutor's office so that the officials of the organization are brought to criminal liability (for more information, see “Responsibility is provided for the incorrect withholding of alimony”).

This is important to know: The organization does not pay alimony under a writ of execution

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