Is alimony deducted from financial assistance?

What is financial assistance

According to the provisions of the Labor Code of the Russian Federation, the employer, in addition to salary, has the right to make other payments that improve the financial situation of employees. This could be, for example, financial assistance.

Financial assistance is a one-time sum of money given to an employee of an enterprise, which is not remuneration for work. It is paid in a number of circumstances where a person may be experiencing financial difficulties.

These, for example, include:

• the birth of a son or daughter;
• deterioration of health;
• going on vacation;
• death of loved ones;
• wedding celebration;
• trauma associated with being in an emergency situation.

In addition, material support can be provided at a time by the state from budgets of all levels and extra-budgetary funds, other organizations - both Russian, foreign or international. The types of such financing will be discussed in more detail below.

letters of request for funds

Withholding of alimony from financial assistance and income tax

Situation

In September 2017, an employee of the organization at his main place of work is granted labor leave. For his vacation, he was provided with financial assistance in the amount of 700.00 rubles.

According to the writ of execution, alimony for two minor children (33%) is collected from the income of this employee.

Data for calculation

Charges for September:

– wages for actually worked days in September 2017 – 179.50 rubles;

– vacation pay for September 2021 – 536.50 rubles;

– financial assistance for vacation – 700.00 rubles.

Calculation

Important! From May 16, 2021, alimony for the maintenance of minor children is collected from earnings and other income due to the person paying alimony, after withholding income tax and mandatory insurance contributions to the Social Security Fund (1%).

Step 1. Determine the income subject to income tax.

Income that is not remuneration for the performance of labor or other duties (material assistance, gifts, etc.) is exempt from taxation in an amount not exceeding RUB 1,678.00 from each source during the tax period - upon receipt of income from place of main work.

The amount of financial assistance is not subject to income tax, since the limit has not been exceeded.

Step 2. Determine the tax base for income taxes.

At the place of main work, if there are grounds, the employee is provided with standard tax deductions in the amount of:

– 93.00 rub. – if the employee’s income does not exceed 563.00 rubles;

– 52.00 rub. – for each child under 18 years of age.

The employee has two children under 18 years of age. Therefore, when calculating income tax, his income subject to taxation for September 2017 is reduced by 104.00 rubles. (RUB 52.00 × 2).

Tax deduction in the amount of RUB 93.00. does not apply, since RUB 716.00 (RUB 179.50 + RUB 536.50) more than RUB 563.00

Tax base – 716.00 rub. (RUB 179.50 + RUB 536.50).

Step 3. Calculate your income tax amount:

(716.00 rub. – 104.00 rub.) × 13% = 79.56 rub.

Step 4. Calculate the amount of insurance contributions to the Social Security Fund.

Financial assistance for an employee’s vacation in the generally established manner is recognized as an object for the calculation of compulsory insurance contributions to the Social Security Fund and Belgosstrakh (since it is not in the list of payments for which the specified contributions are not charged).

The base for calculation is RUB 1,416.00. (RUB 179.50 + RUB 536.50 + 700.00).

Insurance premiums (1%) – 14.16 rubles. (1,416.00 × 1%).

Step 5. Determine the basis for calculating alimony.

According to the list of types of earnings and (or) other income from which alimony is withheld for the maintenance of minor children, alimony is collected from all types of earnings, incl. from the amount of financial assistance, except for financial assistance provided to citizens in connection with a natural disaster, fire, theft of property, injury, as well as the birth of a child, registration of marriage, illness or death of a person obliged to pay alimony, or his close relatives.

(RUB 1,416.00 (RUB 179.50 + RUB 536.50 + RUB 700.00) – RUB 79.56 – RUB 14.16) = RUB 1,322.28

Step 6. Calculate alimony:

RUB 1,322.28 × 33% = 436.35 rub.

Expert comment:

In the above situation, please note the following:

1) alimony for the maintenance of minor children was previously collected from earnings and other income due to the person paying the alimony, after withholding income tax. Now, when calculating alimony from earnings and other income, in addition to income tax, mandatory insurance contributions to the Social Security Fund (1%) are also deducted;

2) when calculating income tax on the employee’s income at the place of his main job, if there are grounds, he is provided with standard tax deductions;

3) for able-bodied parents, the minimum amount of alimony per month must be at least 50% of the average per capita subsistence budget for one child, 75% for two children, 100% for three or more children.

Rationale:

1) art. 92, , 105 of the Code of the Republic of Belarus on Marriage and Family;

2) subp. 1.1, 1.9 clause 1, clause 2 of the list of types of earnings and (or) other income from which alimony is withheld for the maintenance of minor children, approved by Resolution of the Council of Ministers of the Republic of Belarus dated August 12, 2002 No. 1092;

3) Art. 6, 153, 154, 156, 164, 172 of the Tax Code of the Republic of Belarus;

4) para. 2 tbsp. 2 of the Law of the Republic of Belarus “On compulsory insurance contributions to the budget of the state extra-budgetary fund for social protection of the population of the Republic of Belarus” dated February 29, 1996 No. 138-XIII;

5) clause 2 of the Regulations on the procedure for paying insurance premiums to the insurer for compulsory insurance against industrial accidents and occupational diseases, approved by Resolution of the Council of Ministers of the Republic of Belarus dated October 10, 2003 No. 1297;

6) List of payments for which contributions for state social insurance are not charged, including professional pension insurance, to the budget of the state extra-budgetary fund for social protection of the population of the Republic of Belarus and for compulsory insurance against industrial accidents and occupational diseases to the Belarusian Republican Unitary Insurance enterprise "Belgosstrakh", approved by Resolution of the Council of Ministers of the Republic of Belarus dated January 25, 1999 No. 115.

Oksana Pischik, economist

Is alimony taken from financial assistance?

According to the norms of Russian legislation, alimony must be taken from her. However, there are exceptions to this rule.

To answer the question of whether alimony is calculated for specific financial assistance, you must do the following.

1. Firstly, to distinguish it from payments related to production. To do this, you need to draw up a special local regulatory act, which specifies what types of support the organization provides to its employees.

A needy person can write an application addressed to the manager with a request to issue him funds for specific purposes. The director imposes a resolution on such document authorizing payment. In this case, it would be advisable to issue an order, which will make it possible to confidently confirm the legality of the absence of deductions.

1. Secondly, decide what type of financial assistance is and, based on regulatory documents, make a conclusion about whether it is subject to alimony obligations.

Which of the main types of financial assistance are subject to alimony and which are not?

The basic documents indicating the amounts from which alimony can or cannot be withheld are:

• Law “On Enforcement Proceedings” No. 229-FZ dated October 2, 2007.
• Government Decree No. 841 of July 18, 1996.

Let's look at some common types of financial assistance that are paid for:

• birth of children;
• improving health;
• leaving for vacation.
• funeral of relatives.
• accidents and natural disasters.

At the birth of children

Can be paid by both the state and the enterprise. The birth of a new family member always requires financial support, as there are a number of necessary additional costs. They are used to meet the child’s vital needs.

Withdrawal of alimony obligations from the amounts received would lead to infringement of the interests of the newborn and would reduce the level of his consumption of certain benefits, therefore, withholding alimony from financial assistance at the birth of a child is unacceptable.

During treatment

In most situations, funds paid by the employer to improve health are equal to income, because they are issued for no specific purpose and are aimed at improving the employee’s quality of life. In this regard, they are subject to alimony.

However, payment for treatment in some cases is targeted. This happens when a person receives a serious injury at work, as a result of which he requires long-term, expensive treatment and rehabilitation. In this case, financial assistance is paid both from social insurance funds and from the enterprise (if desired by the management).

To ensure that such amounts are not subject to alimony, documentary evidence of their intended nature is required.

When leaving on vacation

The financial assistance provided by the management of the enterprise when an employee goes on vacation is not of a specific nature. The money can be spent for any purpose, and, just like with co-payments for treatment, they are payments to improve welfare. This leads to an unambiguous conclusion: in this situation, withholding alimony is necessary.

At the funeral of relatives

Financial assistance upon the death of family members has two types: funeral benefits from the Social Insurance Fund and support from the employer on a voluntary basis. Both of these types of payments are of a clearly targeted nature, therefore under no circumstances are they subject to alimony.

In case of accidents and natural disasters

Payments in emergency situations are mandatory provided by the state on the basis of the provisions of the Constitution of the Russian Federation and its constituent entities, laws on states of emergency, on the protection of the population in emergency situations, Presidential Decrees and Government Resolutions. If they are carried out precisely in connection with the conditions specified in the relevant documents, the accrual of alimony is not provided.

From the above examples we can conclude that if material assistance is provided for specific purposes and is properly formalized, then, as a rule, it is not subject to alimony.

Is financial assistance subject to alimony?

Yes, it is taxable, but there are nuances. Despite the fact that the Family Code practically does not stipulate the issue regarding the types of income from which alimony obligations can be collected, Article 82 still indicates that the list of income in this case is determined by the government. At the same time, Government Decree No. 841 of July 18, 1996 approved a complete list of income from which deductions can be made, and there is also an indication of which income this is prohibited from.

The answer to the question whether alimony is taken from financial assistance is contained in subsection. “l” clause 2 of the list approved by the Resolution. In addition, the current Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings” clarifies the list of income from which funds are not withheld. According to these documents, alimony payments can only be withheld from certain types of financial support paid to an employee.

Read the law

What benefits cannot be used to calculate alimony?

The list of types of financial assistance for which alimony is not required is as follows:

• issued to victims of natural disasters and in other emergency situations;
• in connection with a terrorist attack;
• with the funeral of a family member;
• as humanitarian aid;
• when providing assistance in the fight against terrorism and other crimes;
• upon marriage;
• in connection with childbirth;
• when injured at work.

There are situations when the accounting department unlawfully withholds alimony payments from financial assistance. How can I get them back?

In accordance with Art. 116 RF IC and Art. 1109 of the Civil Code of the Russian Federation, it is impossible to take back alimony payments from their recipient. Therefore, you need to contact the accounting service of the enterprise by writing an application addressed to the manager, which indicates the requirement for the return of excessively collected amounts with reference to the relevant articles of the regulations mentioned above.

If it is discovered that the employee making payroll calculations is to blame for the error, the organization can deduct the amount of the overpayment from his income. This is stated in Art. 238 Labor Code of the Russian Federation.

If you receive a refusal from the management of the enterprise to return the excessively withheld amounts of alimony, you need to write a statement of claim to the court. As a rule, judicial practice in such cases indicates positive results in favor of the plaintiff.

claim for cancellation of alimony

Financial assistance, whether alimony is withheld from it

Withholding of alimony for the maintenance of children under the age of 18 is carried out not only from salaries, additional payments, allowances and bonuses. In 1996, the Russian Government adopted resolution number 841. This happened on July 18, and its relevance has not been lost today. This document not only approves all possible income from which deductions must be made, but also lists those from which deductions are unacceptable. It also talks about withholding alimony from financial assistance.

Procedure for withholding payments from financial assistance

Alimony from financial support is withheld in accordance with the general procedure (except for the cases indicated above). In this case, you must adhere to the following basic rules:

1. A supporting document is required, which, in accordance with Art. 109 of the RF IC are: an agreement on the payment of alimony, a writ of execution, a court order.
2. The maximum you can withhold is an amount not exceeding 70% of all salary accruals - in the case of paying alimony for a minor child, and 50% - in cases of accruing maintenance to other persons (Article 138 of the Labor Code of the Russian Federation, Article 99 of Law No. 229-FZ).
3. The calculation of alimony occurs during the period of accrual of financial aid and is transferred strictly in accordance with the details specified in the executive documents.

If the person obligated to pay alimony does not work on an official basis and receives benefits not at his place of work, it will be problematic to collect from him the amounts due for financial assistance. To do this, you need to contact the bailiff or the courts to clarify these sources of income.

Summarizing all of the above, we can draw the following conclusion: as a general rule, alimony should be collected from financial assistance. However, there are a number of exceptions, the main ones of which are described in this article, in the event of which payments should not be charged.

Procedure for withholding alimony

Financial assistance recognized as ordinary income is withheld in accordance with the general procedure. The procedure for withholding alimony is determined by the document on the basis of which it must be collected. It could be:

There are general rules for withholding alimony payments:

1. Alimony is collected strictly on the basis of an official legal document - an agreement concluded by a notary or a writ of execution issued by a court (Article 109 of the RF IC).
2. The maximum amount of deductions from wages for minor children is 70%, in other cases provided for by law - 50% (Article 138 of the Labor Code of the Russian Federation, Article 99 of Federal Law No. 229).
3. Alimony, calculated after the calculation of wages and financial assistance, is transferred to the claimant in the manner specified in the official document on the collection of periodic payments, and according to the details provided by the claimant.

Expert commentary

Kamensky Yuri

Lawyer

If financial support is provided to a person who is not associated with an employment relationship with the organization, it will be difficult to collect alimony payments. Especially if the recipient of the funds himself did not provide information about this.

In addition to wages, alimony is calculated from the following income:

• pensions, compensations and additional payments to them;
• student scholarships;
• unemployment benefits, temporary disability, maternity benefits;
• incomes of citizens working as miners;
• income from doing business, including without creating a legal entity;
• income from property rental;
• income from shares, dividends and other payments of a person participating in the management of various companies.

Child support calculator

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