After a divorce, the spouses remain equally obligated to support the children. In most cases, mothers do the upbringing, and fathers pay money. To understand how to calculate child support, you need to know the methods of collection and the calculation procedure established by law.

Methods for collecting alimony

At the moment in Russia there are several ways to collect alimony:

If the collection of alimony is carried out in court, the result of the consideration of the case is the execution of a decision and. Subsequently, it is transferred to the claimant, and he can contact the bailiffs or directly to the defendant’s employer, if there is information about his place of employment.

There are two ways to pay alimony:

• Voluntarily. Based on the writ of execution, the alimony provider independently transfers funds within the agreed time frame. He cannot change the amount of payments or not respect the dates. For each day of delay, a penalty in the amount of 0.5% of the amount of debt may be charged.
• Automatically. The transfer of alimony is made by the accounting department of the employing organization at the place of employment of the alimony worker on the basis of the presented writ of execution. The man's consent is not required.

Important! If the person obligated for alimony does not work anywhere, this is not a basis for his release from alimony obligations. He must still pay money for the child, but in a minimal amount.

How to calculate alimony

The amount of alimony is influenced by two factors:

• Number of children. For one child 25% is paid, for two – 33%, for three or more children – 50% of income.
• Calculation method: in a fixed amount or as a percentage. The parties have the right to determine it independently.

Let's consider a standard example of withholding alimony from an officially employed father:

Average earnings Vazhnova S.V. per month is 45,000 rubles. From this money, the employer first withholds personal income tax, and only then - alimony for one child.

45,000 – 13% = 5,850 rub.

45,000 – 5,850 = 39,150 rubles. – the amount of salary after tax.

39,150 x 25% = 9,787.5 – the amount of alimony payments.

39,150 – 9,787.5 = 29,362.5 – final salary in hand.

Child support calculator

Number of children:

Second parent's salary:

Subtract personal income tax from your salary:

Result: rub.

From what income is alimony deducted?

If the father does not officially work, but receives social benefits, alimony will be withheld from him in any case. The same applies to those who are not employed, but are registered with the Employment Center: they will have to transfer payments to their children from unemployment benefits.

The exception is other income approved by Art. 101 Federal Law “On Enforcement Proceedings” - no deductions are made from them:

• Payments for the birth of a child, marriage, business travel expenses;
• Funeral payments;
• Compensation for personal injury, survivor's benefit;
• Compensations for medicines or travel on public transport transferred by Social Security;
• Alimony payments;
• Maternity benefits, maternity capital and other funds aimed at helping parents with children.

It is important to take into account that, according to Art. 87 of the RF IC, parents can also demand. If they themselves previously avoided supporting the child, the court will not grant the application. This is why many women prefer to refuse financial assistance from their ex-husbands, so that their children will not have financial obligations and problems in the future.

Calculation of child support from a non-working father

Art. 80 of the RF IC establishes that both parents bear equal obligations for the maintenance of young children. Even if the alimony worker does not work, money can still be collected from him in a fixed amount or as a percentage of income.

What determines the size of payments in this case:

• From the subsistence minimum per child in the region. If a decision has been made to rely on it, the alimony obligee must transfer the appropriate amounts. As the minimum increases, the amount of payments increases.
• From child expenses. A woman can collect all the receipts and submit them to the court if the amount of spending exceeds the subsistence level. The total size must be divided into two, because she must also take part in the financial support of the minor.

The amount of expenses increases if the child is disabled - in this case, mothers have to buy not only clothes, food and medicine, but also special devices. They can recover half the amount from the fathers by providing relevant receipts.

Calculation of alimony from individual entrepreneurs

Some people have a lot of questions regarding the calculation of alimony from individual entrepreneurs, although in fact everything is very simple here:

• You can request payments as a percentage of income or as a fixed amount. The second option is recommended, because... The earnings of an individual entrepreneur are not constant, and there are many ways to artificially reduce income to reduce taxes and alimony payments.
• Collection is made only from net profit. First, the individual entrepreneur determines the total income, then makes all contributions to the state budget, and only after that alimony is calculated from the balance.

If an entrepreneur uses OSNO, alimony will be collected from the amount subject to income tax, and a tax return will be used as confirmation.

In other taxation systems, the calculation looks slightly different:

• Simplified: calculation is based on net profit.
• UTII and the patent system: calculation is based on real income.

Let's look at a detailed example of calculating alimony for individual entrepreneurs using the simplified tax system at 6% of income:

The total monthly earnings of an individual entrepreneur without employees was 70,000 rubles. He needs to pay 6% of his income annually, but when calculating alimony, this amount is withheld every month. In addition, self-employed citizens pay insurance premiums to the Social Insurance Fund every year.

What to do:

1. Subtract income taxes from earnings.
2. From the total amount, calculate the amount of alimony as a percentage.

These actions are not required if payments are set in a fixed amount. When the alimony holder has an individual entrepreneur, but he does not actually carry out activities and does not receive income, the amount of alimony will be calculated from the average earnings in the region.

Latest changes

Updated 07/03/2019

2016-11-20T18:31:51+03:00

Child support, up to what age is it paid, from what point is child support calculated, payment of alimony - basic concepts

In this article we will look at the main provisions of how alimony is paid. What are alimony payments and what is their main meaning? Who should pay and who has the right to receive them. How is it calculated, up to what age is it paid, from what point is child support calculated, how is it deducted from wages. We will also discuss some atypical cases.

(click to open)

What is alimony

The primary responsibility of both parents is to support and raise children, and family members are obliged to take care of their disabled loved ones. This is accepted in our society and the law takes the same position. The main provisions of this obligation are reflected in the Family Code of the Russian Federation (FC RF) and other laws. To ensure that parents of minor children and able-bodied family members do not shy away from supporting their loved ones, the legislation of the Russian Federation spells out mechanisms for assigning, paying and collecting funds for their maintenance.

Funds received from parents for the maintenance of their minor children, as well as funds from family members for the maintenance of their disabled, needy spouses and close relatives are called alimony.

The legislation clearly states who should pay benefits and how, how they are calculated, what is the procedure for assigning and collecting them. On our website you will find information on how to correctly determine the obligation and amount of payments, and if claims are brought against you, then arguments on how to avoid illegal demands.

Who should pay child support?

The parent who refuses to voluntarily support his minor child or children is required to pay. Moreover, this responsibility rests with the parent, regardless of whether the marriage was concluded or dissolved, or was not concluded at all.

Equally, the law obliges close relatives to pay for the maintenance of their relatives or even an ex-wife in certain circumstances.

At the same time, it is important to be able to prove that a person has responsibilities to support family members who need his help but does not fulfill them.

Who is eligible to receive payments?

How is alimony paid in a civil marriage and in a marriage without divorce?

The modern world has a liberal attitude towards free relationships between spouses and civil marriage is common. However, even in such a marriage, spouses have obligations to each other and to their common children. In the eyes of the law, the rights of children should not be infringed, regardless of whether their parents registered their marriage with each other.

In such a situation, establishing paternity is an important factor. If a child is born out of wedlock, then an unconditional determination of the father’s identity does not apply to him and, if a man refuses to recognize the child as his own, then a paternity determination procedure will have to be carried out. In order for the procedure to take place in court, it is important what evidence the mother provides and how the court treats it.

Payments can also be assigned if the spouses’ marriage is not dissolved. At the same time, it is important to prove that the spouse does not participate in the maintenance of the child and to collect the necessary funds. This is precisely the basis for assigning alimony payments.

The principle of calculating the amount of payments

The share of the parent’s income is the main way to determine the amount of payments for minor children

A fixed sum of money is used in cases where the payer:

• has no official income.
• receives income in kind or in foreign currency;
• has irregular or fluctuating income;
• determining income is difficult;
• assigning payments in the form of a share of income will violate the interests of the minor

The court may also appoint a mixed accrual system.

If alimony is calculated for a wife or for a disabled adult child, then its amount is determined only in hard monetary terms.

Method 1. Share of parent's income

Payment methods

Once the payment amount has been determined, it is necessary to agree with the recipient on how to pay. It could be:

• transfer to a bank account in the name of the recipient or transfer to a bank card, if the deduction is made from the salary of the accounting department of the enterprise
• sending by postal order or transfer in cash if the payer is an entrepreneur or deductions are not made from salary

In the latter case, it is important to keep receipts or receipts for receiving money so that you can later confirm that payments were made. In this case, the costs of transferring money are borne by the payer. The recipient must receive the agreed amount.

Voluntarily or through the courts?

In a voluntary agreement, the parties can agree on various convenient forms of payment, but the court only orders payment through a bank or by mail.

Claim for alimony

Withholding alimony from wages, how alimony is collected

Alimony debt and penalties

Frequently Asked Questions

The topic of calculating and paying alimony is very extensive and has many nuances. We will try to highlight some situations. If there is no answer to your question, you can ask your question in a special form on our website.

Up to what age is child support paid?

Alimony is paid for minor children, as well as disabled children who have reached the age of majority.

From what date does child support begin?

If a voluntary agreement is concluded, alimony is paid from the moment the agreement is signed, unless otherwise specified in it.

When going to court, payments are accrued from the moment the claim is filed; you can also indicate in the statement of claim a demand for the collection of alimony for the previous period (up to 3 years), if a voluntary agreement was not concluded during this period

The deprived parent is not released from his duties to support the child and, accordingly, from paying alimony. This is explicitly stated in Art. 71 IC RF. Moreover, it is possible to lose parental rights due to malicious evasion of payment. But denial of paternity exempts you from alimony.

Is it possible to collect alimony from my husband's parents?

How is alimony paid from an individual entrepreneur?

As in the usual case: either by voluntary agreement or by court decision. It is generally accepted that the income of an individual entrepreneur determined for recovery is his income from business activities minus expenses incurred and taxes paid, regardless of the form of taxation of the individual entrepreneur.

Alimony and loan, how the calculation will be made

These things are not directly related, but the court, when considering the application, will definitely take into account the availability of loans from both the plaintiff and the defendant, but will be obliged to assign an amount of alimony not lower than the subsistence level for a minor.

Subscribe to the latest news

Often after a divorce (and sometimes without it), it becomes necessary to encourage one of the parents to regularly pay a certain amount for the maintenance of children (or one child). Such payments, prescribed by direct instructions of the law, are called alimony.

Regulatory framework

The obligation of parents to bear the costs of minor children is assigned to them by the Family Code. At the same time, parents independently determine in what form and how this content is to be provided (Clause 1 of Article 13 of the RF IC).

Legal regulation of issues related to alimony is carried out:

• Family Code of the Russian Federation. Establishes the basic provisions on the assignment of alimony: to whom it is paid, the amount, methods of establishment (voluntary / by court), the procedure for changing the content of the parental agreement, other issues.
• Federal Law No. 229-FZ “On Enforcement Proceedings” (1996). Regulates the process of collecting alimony after receiving writs of execution.
• Decree of the Government of the Russian Federation “On the list of types of wages and other income from which alimony is withheld” (No. 841 of July 18, 1996). Establishes those types of income/property for which alimony is not collected.
• Civil and civil procedure codes. They regulate issues (including procedural ones) of applying to the court for alimony.

In general, domestic legislation regulates in detail issues related to alimony, both for minor children and for persons in need of support from relatives.

The alimony payer - who is it?

The obligation to pay any alimony arises by force of law in the event of non-compliance by a person obliged to provide maintenance to a disabled person (minor, needy). As for child support, parents (adoptive parents) are required to pay it for children under the age of 18, and in some cases even after.

The parent with whom the child lives actually participates in providing for him, but the one who lives separately or does not want to allocate funds on his own does so through alimony.

The alimony obligation is strictly personal in nature - you cannot oblige, for example, the new spouse of the mother of a minor who is not the father or adoptive parent to pay. The payer cannot transfer the obligation to pay alimony to other persons, even if they agree.

The obligation is terminated only due to:

• death of the obligated person (payer);
• death of the person to whom payments are made;
• the child reaches the age of majority, provided that he is not recognized as disabled or in need of maintenance.

Important: you can establish alimony for a child after 18 years of age; to do this, you must prove in court that the child needs care (most often due to disability), financial support from the parents, or is incompetent.

Procedure for calculating alimony: possible methods

It’s great if parents, even after the family breaks up, jointly contribute to the expenses of their child. However, this is not always the case. The Family Code establishes two methods of paying alimony: voluntary (by agreement of the parties) and by court decision.

Chapter 16 of the RF IC regulates the voluntary method of calculating alimony, the form of the agreement, the conditions, the possibility of changing the conditions, and declaring them invalid in a number of cases.

If the parents do not reach a mutual agreement, the party with the child has the right to go to court. In the vast majority of cases, the court determines the amount of alimony based on the interests of the child, issuing a writ of execution or a court order, according to which alimony is collected from the payer.

Please note: you can transfer money to a child (as well as participate in upbringing) without an agreement/writ of execution, on your own initiative and desire. If there are no material conflicts between the parents, going to court is not necessary (this is the right, not the obligation of the second parent).

How to determine alimony voluntarily

The issue of alimony is resolved through a voluntary agreement in accordance with Articles 99-1005 of the Family Code:

• If the parents have their consent, they sign the alimony agreement, having it certified by a notary (required). It is not forbidden to write the text yourself, but a notary will do it more competently.
• The agreement is in writing (otherwise it is considered not concluded).
• According to the agreement, it is possible to make a one-time transfer of a fixed sum of money to the child, or to transfer any property (for example, real estate) on account of this.
• Unilateral refusal or change of the terms of the agreement is impossible.
• In some cases, for example, if the amount of alimony is below the level established by law, or clearly below the amount that would be due to the child in court, the agreement can be revised at the request of the interested party.

The parties determine the methods of payment of alimony under the agreement independently (in percentage, in a fixed amount, etc. (Article 104 of the RF IC). Payments under the agreement are subject to indexation (according to Article 117 of the RF IC or voluntarily).

Calculation of alimony through the court

If the parents have not reached a mutual decision on the maintenance of the children, alimony is collected by court decision. The application to the court is submitted by the parent with whom the child lives.

You can resolve the issue of alimony through writ proceedings (with a magistrate, upon application, in a simplified manner), or in litigation proceedings (in a court of general jurisdiction). However, if the defendant is already paying in favor of other children, or has other writs of execution, the case can only be considered in a general manner, by filing a lawsuit.

When assigning alimony, the court primarily takes into account the interests of the child, but in some cases it also takes into account the position of the alimony payer (for example, the presence of a stable income, work, health status, etc.).

Alimony can be determined as a percentage of earnings (other income), or as a fixed amount.

A writ of execution or court order is issued to the applicant, who has the right to present it to the payer’s employer, or contact the bailiff service for recovery through enforcement proceedings.

Procedure for calculating alimony

Alimony is most often prescribed as a percentage of earnings (income). According to the RF IC, 1/4 of the salary is collected for one child, 1/3 for 2 children, and half for 3 or more children.

The calculation of the amount of payment for a child according to a writ of execution in the employer’s accounting department is carried out as follows:

• the salary for the past period (month) is calculated;
• is calculated by NDF;
• ¼, 1/3 or 1/2 of the salary is calculated after deducting personal income tax;
• the amount received is transferred within 3 days after payday.

Example: S.A. Petrov’s salary for the month was accrued in the amount of 30,000 rubles. According to the writ of execution, he is obliged to transfer 25% to the minor child.

Personal income tax is 3,900 rubles (tax deduction is not provided). The amount from which alimony is calculated is 26,100 rubles. Alimony in this case will be 1/4 x 26,100 rubles. = 6,550 rubles.

Important: when withholding child support, the total amount of deductions from the debtor’s income should not exceed 70% (Law on Enforcement Proceedings).

From when is alimony calculated?

According to Art. 107 of the RF IC, alimony is assigned (awarded) from the moment the claim is filed in court. Of course, the judge makes a decision in accordance with the Code of Civil Procedure of the Russian Federation within a period of no more than two months, but the decision to collect alimony payments will be made from the date of registration of the application (claim) in the court office.

If the plaintiff proves that he tried to collect child support from the second parent, but was unsuccessful, the court may order payments for a period of no more than three previous years.

Methods of paying alimony

Payment of alimony in the Russian Federation can be made in several ways:

• as a share of salary (¼, 1/3, ½);
• in a fixed sum of money (by court decision, in an amount that is a multiple of the minimum subsistence level for a minor in the region/subject);
• in the amount established by agreement of the parties;
• by transferring property and funds specified in the agreement.

The procedure for transferring child support to a child’s account

Alimony payments are established for the child (his needs), and are received by the legal representative, in this case, the parent with whom the child lives.

To receive funds, you must submit an application, a copy of the birth certificate, and information about the current account to which the funds will be transferred to the accounting department of the alimony payer’s employer.

The law does not regulate methods of transferring money, so it is possible receipt and postal order, cash delivery at the employer's cash desk etc.

Most often in recent years, transfers to a bank account (card) have been practiced.

The transfer is made once a month, after the payment period (the month for which the salary was accrued).

Calculation of alimony in marriage and without

The ability to file a claim for alimony is not linked by law to the state of an official marriage. You can receive alimony payments both in divorce and marriage.

Postings for calculating alimony

In accounting, the accrual of alimony is reflected in debit 70, credit 76. Other income is recorded in debit 73.

When transferring through the cash desk of an enterprise, payment is made from debit 76 to credit 50, by mail - to credit 57, by non-cash transfer to the payee's account - to credit 51.

Domestic legislation proceeds when assigning alimony primarily from the interests of children, only in a limited number of cases taking into account the situation of the payer (most often health), and also gives parents the opportunity, even after the breakup of the family, to resolve the issue of child support by agreement, without litigation.

Consultation with a specialist on video

Oksana Bulat, author of the “Taxes and Accounting” video channel, talks about difficult moments.

For example, an alimony debtor has arrears of alimony in the amount of 60,000 rubles, in addition, the court ordered to pay child support in the amount of 25 percent of all types of income received. The monthly salary of Sergei Ivanovich in this organization is 35,000 rubles. The calculation will be made as follows:
Salary accrued - 35,000 rubles;
Personal income tax – 4550 rub. (35,000 x 13%);
Payable – 30,450 rubles. (35,000 - 4550);
Current alimony was withheld - RUB 7,612.50. (30,450 x 25%);
Alimony was withheld to cover the debt - RUB 7,612.50. (30,450 x 25%);
Salary in hand – 15,225 rubles. (30,450 - 7612, 50 - 7612.50).

Good answer Bad answer

If you submit an application to the court for the collection of alimony and do not know how to independently determine the amount of alimony (if the spouse does not have an official income), then you can seek advice from a lawyer. He will provide clarifications and help you draw up your application correctly.
2
If you are a company accountant and you need to calculate alimony, then you should consider the following. In accordance with Article 109 of the Family Code, the employer is obliged to transfer alimony from the income of the persons obligated to pay it. The writ of execution must be correctly drawn up and contain all the required details. If the writ of execution specifies a specific amount of alimony, then nothing additional is required. The employer transfers alimony once a month no later than three days from the date of payment of wages to the employee. These amounts can be issued through a cash register, transferred to a bank account or sent by mail. The costs of transferring funds are paid by the employee from whom they are withheld. These amounts are not deducted from the advance payment.
3
If the amount of alimony is not fixed, then its amount is 25% of income for one child, 33% for two children and 50% of income for three or more children. It is necessary to take into account that alimony is calculated from income after personal income tax is withheld. Please note that there is a list of income from which alimony must be withheld. It also has exceptions, i.e. income that is not subject to inclusion in the base for calculating the amount of alimony (for example, severance pay upon dismissal, financial assistance in case of natural disasters, the birth of a child).

Good answer Bad answer

Collection of alimony by court decision is carried out on the basis of Chapter 17 of the RF IC.
Invite the employee to talk to his wife so that she takes the writ of execution and enters into a settlement agreement with him on the payment of alimony, which will indicate the amount for child support.
The procedure for paying alimony paid by agreement of the parties is usually determined by this agreement. If there are no provisions in the agreement regulating the procedure for paying alimony, the dispositive norms of family law are applied.
Withholding of alimony on the basis of a notarized agreement on the payment of alimony may also be made if the total amount of withholding on the basis of such an agreement and executive documents exceeds fifty percent of the earnings and (or) other income of the person obliged to pay alimony.

Good answer Bad answer

Catherine

Personal income tax is calculated on the total amount of accrued wages. The amount of the accrued salary is first reduced by the amount of the deduction (payments that are not subject to personal income tax), and after that the personal income tax is calculated. Calculations can be expressed by the following formula: (Salary - standard deduction) X 13 / 100, Example (in the absence of deductions and other payments): salary 5000 rubles. 5000 rub. * 13 /100 = 650 rub. 650 rub. – the amount of personal income tax that is subject to withholding. 5000 rub. – 650 rub. = 4350 rub. – the amount to be paid to the employee. Collection of alimony from wages due to the person paying alimony is carried out after deduction (payment) of taxes from this wage in accordance with tax legislation. 4350 rub. *50 /100 = 2175 rub. – the amount to be issued after alimony is withheld.

Good answer Bad answer

Good answer Bad answer

If it is not possible to conclude an agreement on the payment of alimony, the recipient has the right to apply to the court to issue an order against the child’s parent. The minimum amount is determined by the court based on information about the defendant’s employment.

If the official income is established and is of a regular nature, then the court makes a decision to recover amounts for child support, the amount of which will be 1/4, 1/3, 1/2 of the official income of the parent for one, two or three children, respectively.

When making a decision to collect alimony from a parent who has an official income, the income submitted for consideration cannot be less than the minimum wage in Russia.

Good answer Bad answer

The definition of alimony as a share of earnings or other type of income is the most common. This method is universal and allows you to avoid constant appeals to the court with demands to change the amount of alimony, since the amount of alimony depends on the income of the payer.

As income increases, alimony will increase proportionally; if income decreases, it will decrease accordingly. This method provides the necessary balance of interests of both the payer and the recipient of alimony. Allows you to best protect the rights of the child to receive the necessary maintenance.

The sizes of shares are determined by Article 81 of the Family Code of the Russian Federation and are:

The amount of child support for one child is ¼ of the income;
the amount of alimony for two children is 1/3 of the income;
the amount of alimony for three or more children is ½ part of the earnings or other income of the alimony payer.

Good answer Bad answer

In accordance with the RF IC, there are the following types of alimony obligations:
child support obligations of parents and children;
alimony obligations of spouses and former spouses;
child support obligations of other family members.
The most common type of alimony obligations is alimony deductions in favor of minor children. In accordance with the current legislation, when collecting in court from parents for minor children, alimony is withheld in the amount of:
for one child - 1/4 of earnings and (or) other income;
for two children - 2/3 of earnings and (or) other income;
for three or more children - half of earnings and (or) other income.
It should be remembered that the specified amount of alimony can be either reduced or increased by the court, taking into account the financial or marital status of the parties and other noteworthy circumstances.

Good answer Bad answer

When withholding alimony through the court (when the parties cannot reach an agreement on the terms of payment of alimony), the calculation is made according to the following rules:

As a general rule, parents must pay 0.25 monthly wages to support one child, 0.33 monthly wages to support two children, and 0.5 monthly wages to support three or more children.
If a parent who is obligated to pay child support officially has no income, then the court may oblige him to pay alimony based on the minimum wage (that is, all in the same shares, but from the minimum wage - in 2014 this amount is 5,554 rubles) .
In some cases (if the parent’s earnings are irregular, income is received in foreign currency, there is no income, etc.), alimony can be established by the judicial authority in a fixed amount of money payable monthly. In addition, compensation for alimony with movable and immovable property is allowed.
It is also important to note that when collecting alimony, the court can increase or decrease the amount of alimony paid for children. This takes into account factors such as the family and financial situation of the parties, whether other children remain with the parent obligated to pay child support, as well as other circumstances worthy of attention.
The average salary for calculating alimony is taken into account when it is necessary to determine the total alimony debt. As a general rule, the amount of alimony debt should be determined taking into account (optional): the amounts determined in the relevant decision of the judicial authority; amounts determined by the alimony agreement; shares of earnings and other income of the payer for the entire period during which alimony was not paid; taking into account the average salary in Russia during the period of collection of alimony debt, if the alimony payer did not work and cannot confirm his income during the period of non-payment of alimony.

Good answer Bad answer

Article 81 of the Family Code of the Russian Federation establishes the following amounts of alimony collected for the maintenance of minor children:

For the maintenance of one child - 25% or 1/4 of the employee’s monthly income;
for the maintenance of two children - 33% or 1/3 of the employee’s monthly income;
for the maintenance of three or more children – 50% or 1/2 of the employee’s monthly income.
The size of these shares may be changed (reduced or increased) by the court, taking into account the financial or family status of the parties and other circumstances.

If the income is not regular or the salary is calculated in foreign currency, as well as in a number of other cases in accordance with Art. 83 of the RF IC, alimony can be assigned in the form of a fixed amount that must be withheld monthly.

Good answer Bad answer

Sooner or later, almost all parents of a common child/children who are divorced or simply terminating their de facto relationship face the problem of paying alimony. Moreover question about calculating the monthly amount is equally important both for the recipient of funds raising a child and for their payer.

It is necessary to understand that calculation of alimony in each specific situation will be individual, since it consists of a combination of various factors:

• (voluntary or forced);
• financial situation of the parties (payer and recipient);
• and the health status of all parties to alimony legal relations;
• other circumstances worthy of attention.

Despite the fact that parents voluntarily resolve the issue of collecting alimony or in court, the amount of amounts paid must comply with the requirements of Art. 81 of the Family Code of the Russian Federation and not to infringe on the rights of the child in whose favor they are accrued.

In some cases, payments may be made either by the debtor in favor of the recipient.

Income from which alimony is withheld

When calculating alimony funds, bailiffs are guided by Decree of the Government of the Russian Federation No. 841 of July 18, 1996 “On the list of types of wages and other income from which alimony for minor children is withheld”(hereinafter referred to as the List) .

According to the List Alimony must be paid from the following identified types of income of the debtor:

1. Salary (remuneration) for time worked.
2. Fees for media and arts workers.
3. Bonuses for class, skill, length of service.
4. Vacation accruals.
5. Rewards to teachers for classroom management.
6. Bonuses according to the remuneration system.
7. All types of pensions, with the exception of survivors' pensions.
8. Scholarships.
9. and disability.
10. Compensation for those laid off due to staff reduction.
11. Income from the lease of property owned by the debtor.
12. Income from shares.
13. Payments of material compensation for harm to health, man-made disasters.

What income is not subject to alimony?

Art. 101 229-FZ "On enforcement proceedings" There is a regulated list of income that bailiffs cannot foreclose on:

1. Amounts paid in compensation for damage in the event of injury to health or in connection with the death of the breadwinner.
2. Amounts paid for injuries and injuries at work.
3. Compensation from the federal budget for the care of disabled citizens.
4. Child support payments for another child raised by the payer.
5. Labor payments (tool wear, business travel).
6. Financial assistance for the birth of a child or marriage.
7. Survivor's pension.
8. Benefits for citizens with children.
9. Maternity capital funds.
10. Funeral benefit.
11. Amounts of compensation for vouchers by the employer to sanatorium-resort and health-improving institutions.

Is income tax collected on alimony payments?

Since the alimony burden is imposed on the amount of funds actually received “in hand” by the payer (i.e. his real income), This amount is calculated after deduction of personal income tax (NDFL) from wages., according to Part 1 of Art. 99 229-FZ, clause 4 of Decree No. 841 of July 18, 1996 “On the List of types of wages and other income from which alimony for minor children is withheld.”

Payers should also keep in mind that, despite living separately from minor children in whose favor alimony is paid, the employee is entitled to receive a standard tax deduction(Clause 4, Clause 1, Article 218 of the Tax Code of the Russian Federation) in sizes:

• 1,400 rub. - for 1 child and for 2 children (i.e. 2,800 for two children);
• 3,000 - for the third and subsequent children;
• 6,000 - for a disabled child.

Alimony payments will also be deducted from the standard tax deduction amount. However, it is possible to establish an agreement with the mother of the children, with whom the children remain to live, and she will receive standard double tax deduction at her place of work, if she is a worker. In this case, the child’s father must write a free-form statement of refusal to receive this payment and submit it to the mother’s place of employment (Article 218 of the Tax Code of the Russian Federation), a sample of which can be found below.

Director of the studio "Like"
M.Yu. Belevantseva

from Dubinin Igor Petrovich,
Bryansk, st. Trudovaya, 77-77,
contact/tel. 8-900-000-00-00

Statement

From marriage with gr. Matrosova Larisa Alekseevna, who works at the enterprise entrusted to you, has a minor daughter, Yulia Igorevna Dubinina, born October 12, 2012. The marriage was dissolved in 2017, I live separately with my wife and daughter. Based on Art. 218 of the Tax Code of the Russian Federation, I inform you of my refusal to receive a standard tax deduction at my place of work (LLC Termotron-Zavod) for a minor child, for the subsequent accrual of a standard tax deduction in double amount to my ex-wife.

"____" _____________ 2019 _______________/ I.P. Dubinin/

Features of calculating alimony when concluding an alimony agreement

It differs from the forced method of collection by the reciprocal acceptance of all the most important points regarding the payment of monthly funds to the child by the parents, taking into account the interests of each of them and, first of all, the child.

• Answer a few simple questions and get a selection of site materials for your case ↙

Your gender

Select your gender.

Your answer progress

Method of collection under a notarial agreement can be determined:

1. :
   • If the parent is officially employed, he must provide the notary with a salary certificate and pay at least 1/4 of the income for the child’s maintenance every month, the maximum is not limited).

     Example

     Konstantin K. and Elena K. decided to draw up a voluntary alimony agreement during their divorce. The income certificate provided to the notary indicates the father's salary in the amount of 20,000 rubles. The parents mutually decided to indicate in the agreement a monthly payment of 7,000 rubles, which was certified by a notary. According to the law, the permitted minimum in this case can be 5,000, which is ¼ of the income of the separately living parent.

   • If the parent does not have a stable income, interest can be calculated based on the minimum wage (minimum wage).

     Example

     When drawing up the notarial agreement, the Orlovs were unable to provide a certificate from their father’s place of work, because He is unofficially employed, but is willing to help his daughter voluntarily. In this case, when drawing up the document, the notary established the percentage method for calculating funds from the minimum wage, which in 2017 amounted to 7,500 rubles, therefore, alimony in favor of the child is equal to 1,875 rubles.

2. Child support is calculated when the second parent:
   • not employed and not registered as unemployment at the Employment Center;
   • receives a salary in foreign currency;
   • is engaged in business activities.

Parents negotiate a monthly fixed amount with a notary based on the cost of living for the child in the region of residence.

It must be remembered that, by voluntary agreement, it is possible to pay in favor of the child, but it is not.

Calculation of alimony for the court

Determining the amount of payments does not actually differ from a notarial agreement in terms of the method of collecting funds, however, the significant difference is that the calculation and amount of payment do not depend on the wishes of the parents, but are established by the court based on the existing circumstances of the case:

1. if the parent is working or retired - the percentage calculation method is in accordance with Art. 81 RF IC;
2. if either unemployed - calculation method - TDS;
3. if the parent’s income is irregular (periodic), the court allows compensation for the monetary payment of alimony with the property of the debtor (for example, re-registration of movable or immovable property as a gift in favor of the child instead of monthly payments).

Indexation of alimony when the cost of living changes

We are talking about this if they are established by agreement or court decision in a fixed sum of money (TDS). Since the TDS is tied to the cost of living, which changes over time, it is also necessary to change the TDS by indexing it (so that the level of child support does not lag behind the rise in prices, etc.).

The indexation of alimony, namely its calculation, is carried out by either the accounting department at the payer’s place of work quarterly.