The procedure for calculating and withholding alimony. Calculation of alimony How to calculate alimony from salary example

The most common type of alimony is retention in favor of minor children from one of the parents after divorce (Article 24 of the RF IC) or during marriage (Art. 80 of the RF IC).

When withholding alimony, you must comply with certain standards that are established in Article 109 of the RF IC.

Let us remind you that alimony:

  • are withheld from the employee’s wages and (or) other income;
  • are accrued monthly;
  • are paid or transferred to the recipient no later than three days from the date of payment of wages and (or) other income of the payer from which they were withheld.

And if alimony is transferred by postal order, postal services are paid for at the expense of the alimony payer.

How to determine the amount of alimony

Family law provides for two options for calculating the amount of alimony, which, as a rule, is fixed in a writ of execution.

Option 1. In the amount of a certain share of earnings and (or) other income of the alimony payer.

Option 2. In a fixed amount.

The first option is used only when collecting them from parents for minor children in court. But the court determines the amount of alimony from a parent for the maintenance of minor children in a fixed sum of money if the parent’s income is irregular (Article 83 of the RF IC). Article 81 of the Family Code establishes that the court shall collect on a monthly basis:

  • for one child - 1/4 of the parent’s earnings and (or) other income;
  • two children - 1/3;
  • three or more children - 1/2.

However, the size of these shares can be changed by court decision.

In addition, the law provides for indexation of alimony in proportion to the increase in the minimum wage (Articles 105 and 117 of the RF IC).

Maximum amount of alimony. According to Article 138 of the Labor Code, the amount of deductions under one or more enforcement documents cannot exceed 50% of the wages due to the employee. This rule also applies when withholding alimony, but with two exceptions that allow you to withhold more than 50% from an employee:

- if deductions are made from the employee simultaneously under a notarized agreement on the payment of alimony and under other executive documents (Article 110 of the RF IC);

— in case of collection of alimony for minor children, the maximum amount of deductions from wages increases to 70%.

If an employee must pay under two or more writs of execution at the same time, one must be guided by subparagraph 1 of paragraph 1 of Article 111 of Law No. 229-FZ. Requests for alimony are granted first priority.

How to record alimony payments

Alimony is withheld after personal income tax is paid. This rule is established in paragraph 4 of the List.

Withholding of alimony under writs of execution is carried out by debiting the accounts on which the employee’s income is accrued, and by crediting account 76 “Settlements with various debtors and creditors”, to which the “Alimony” sub-account is opened. After all, not all of the employee’s income from which alimony is collected is reflected in account 70 “Settlements with personnel for wages.” To reflect income from leasing property, account 73 “Settlements with personnel for other operations” should be used in accordance with the Instructions for the use of the Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.

The cost of sending child support is an additional cost that must be compensated by the employee paying it. This can be seen from Article 109 of the RF IC, Part 3 of Article 98 of Law No. 229-FZ and Rostrud’s letter No. 1147-TZ dated March 11, 2009.

Example. Based on the writ of execution, the accountant of Yasny Den LLC withholds 1/3 of the monthly income of manager D.A. Zimin. for the payment of alimony, which is sent to the recipient by mail. The cost of sending them is 3% of this amount.

The company charges premiums for insurance against accidents and occupational diseases at a rate of 0.2%. Salary of Zimin D.A. - 10,000 rub. He receives a tax deduction for two children in the amount of 2,800 rubles. (1400 RUR × 2).

The personal income tax amount in February 2014 is 936 rubles. [(RUB 10,000 - RUB 2,800) × 13%].

The amount of income from which alimony is withheld is 9064 rubles. (10,000 rubles - 936 rubles).

The accountant kept D.A. from Zimin. alimony in the amount of 3021.3 rubles. (9064 RUR × 1/3).

The amount of expenses for sending alimony is 90.64 rubles. (RUB 3,021.3 × 3%).

The total amount of deductions for alimony payments (including shipping costs) is RUB 3,111.94. (3021.3 rubles + 90.64 rubles).

The following entries were made in accounting:

in February 2014

Debit 20 Credit 70-10,000 rub. - the salary of D.A. Zimin was accrued;

Debit 20 Credit 69- 3000 rub. (RUB 10,000 × 30%) - insurance premiums accrued;

Debit 20 Credit 69 subaccount “Settlements with the Federal Social Insurance Fund of Russia for contributions in case of injury” - 20 rubles. (RUB 10,000 × 0.2%) - premiums for insurance against accidents and occupational diseases are accrued;

Debit 70 Credit 68 subaccount “Personal Income Tax Payments” - 936 rubles. - personal income tax withheld;

Debit 70 Credit 76 subaccount “Alimony” - 3021.3 rubles. - the amount of alimony under the writ of execution and the costs of their postal transfer are withheld;

in March 2014

Debit 70 Credit 50- 6042.7 rub. (10,000 rubles - 936 rubles - 3021.3 rubles) - the salary of D.A. Zimin was issued from the cash register. minus deductions;

Debit 71 Credit 50- 3021.3 rub. - issued on record for processing a postal transfer;

Debit 76 subaccount “Alimony” Credit 71- 3021.3 rub. - the amount of alimony is transferred by postal order and the postage is paid.

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How is child support calculated in 2016? What requirements are established by law regarding the procedure for determining the amount of financial support for children? Is it possible to determine payments in a fixed amount of money or only in shares of official earnings? How are payments indexed and within what time frame? What does the decision according to which transfers are made look like and who makes it? How to make an application to receive financial resources for children, what form is required for this document and is it possible to make payments online? Is there such a thing as a minimum payment for minors? All the difficult issues related to the transfer of alimony are discussed in this article.

Basic rules for calculating alimony in 2016

At the legislative level, there are two ways to resolve issues of financial support for children:

  1. By concluding an alimony agreement. The document is drawn up subject to a mutual decision being reached by the husband and wife. It is necessary to have the paper certified by a notary office, without which the transaction will be declared invalid due to non-compliance with legal norms. The terms of the contract are developed taking into account the rules on the inadmissibility of assigning material support below the subsistence level.
  2. When making a decision. The process is opened at the initiative of the interested party. This capacity is served by one of the parents, legal representatives or close relatives appointed as guardians or trustees by order of the regulatory authorities. The case is considered by a magistrate or district court, determined depending on the amount of alimony being recovered, the existence of a dispute, that is, the debtor’s disagreement with the calculation procedure or assessment of the material obligation. If the cost of the claim is less than 50 thousand rubles, and the defendant agrees with the basis and amount of the accrued debt, then the case is transferred to the magistrate's court. When the obligations are higher than this amount, or the debtor objects to the demands presented, the issue is referred to the district authority.

Calculation of alimony in Russia is carried out in the following forms:

  • shares of earnings received from any sources: professional, labor, entrepreneurial activities;
  • a fixed amount, established individually when the payer receives wages in kind (products), foreign currency;
  • certain property provided for alimony payable until the child reaches 18 years of age or another time.

When determining debt, the minimum wage is taken into account. In each case, the financial situation of the parties, marital status, and health status are taken into account. The debtor or the claimant may apply for a reduction or reduction in alimony if certain life circumstances arise. For example, if the payer had a child in a new family, then payments are subject to recalculation taking into account the appearance. If payments were made per ward in the amount of 25%, then if there are two children, the share will be reduced to 16% for each, that is, 33% for each.

The calculation of average alimony on the basis of a voluntary agreement is made taking into account the amounts that would be due to dependents if payments were established based on a court decision, that is, no less than the level determined by law. Regardless of the size of the total debt, deductions are made from any sources of income in an amount not exceeding 50% of earnings.

Procedure for calculating alimony debt

The amount of debt is calculated in relation to a certain payment period, which is determined on the basis of a jointly drawn up agreement or a court decision. The unit of account is a calendar month, quarter, year or other time period. Alimony in a certain monetary amount becomes a debt from the first day of delay. Along with the accumulation of the principal debt, a penalty is also accrued.

Case study:

The former spouses agreed on the procedure for paying alimony on a monthly basis no later than the 1st day of each month. The father has an obligation to transfer funds on May 1, 2016. The next day, from May 2, 2016, the money never arrived in the account opened in the bank in the child’s name. The transfer was made only on May 12. The total period of delay was 11 days. During this time, a debt has accumulated and a penalty may be charged.

When submitting an application for debt collection to the court or the Bailiff Service (Bailiff Service of the Russian Federation), a calculation of the amount of alimony is attached to the application. This is done both when the obligation to support children is fixed in a notarial agreement, as well as a court order, or a resolution and a writ of execution. If the case has already been opened in the SSP of the Russian Federation, then a detailed calculation of the debt should be attached to the application to the court, highlighting:

  • periods of delay (months, quarters, years, etc.);
  • unpaid amounts for each time period;
  • penalty due for payment, if any.

You can calculate child support online. For this purpose, resources in open Internet sources are used. Enter payment information, payment periods and amounts. As a result, an arithmetic calculation is presented in the form of a diagram broken down into time periods with the amounts of the principal debt by month or other periods, accrued penalties, and the final amount of payments. The alimony calculator will help with this.

Funds are transferred from any form of earnings on the basis of Government Decree No. 841 of July 18, 1996:

  • wages minus income tax and social benefits;
  • additional payments to income;
  • pension provision;
  • scholarships;
  • bonuses taking into account coefficients for performing work in difficult conditions, in northern regions, etc.;
  • profits from professional and individual entrepreneurial activities;
  • dividends from participation in the capital of joint-stock companies, from ownership of securities, shares.

The right to collect alimony from the following is limited:

  • maternal capital;
  • social assistance at birth and child care;
  • material support from local and federal budgets;
  • one-time compensation;
  • alimony received from other persons;
  • survivor's pension;
  • humanitarian aid;
  • state funeral benefit, etc.

Sample calculation of alimony

Serving a sentence in places of deprivation of liberty is not a circumstance exempting from payment of funds for the maintenance of children. The money is collected from funds received as a result of performing work in institutions where convicts are kept.

Equally, the security is subject to payment from retired citizens - from payments upon reaching a certain age or attaining length of service. The unemployed pay money from benefits deducted in connection with registration with the Employment Center at their place of residence.

Alimony obligations can be accrued not only after the divorce. Requests for collection of funds to provide for a child can be made even if you are in an official family relationship. In the latter case, citizens who do not provide security for dependents are involved in payments, refusing, for example, a mother to purchase necessary things for a child, food, equipment, if the child has acquired a serious illness at any age.

How to make an application for alimony calculation

The documents that serve as the basis for making contributions for children are:

  • agreement certified by a notary;
  • order of the magistrate's court;
  • resolution and writ of execution of the district authority.

The application for the collection of alimony contains the following details:

  • Full name of the creditor and debtor, their residential addresses, contact telephone number;
  • Full name of the children in whose favor the deductions are made.
  • List of income from which payments are subject to payment.
  • Method of retention: share or fixed sum of money.
  • Payment period.
  • Total debt.
  • Bank details for money transfers.

If the person with whom the child remains permanently living knows the debtor’s place of work or the financial institution where his money is kept, it is possible to present documents for collection directly to these organizations. In this case, the application is drawn up in any form, it reflects basic information about the amount and basis for the formation of the debt, data for transferring money.

When a debt arises in the event of failure to fulfill legal obligations by the debtor, a resolution on the calculation of alimony arrears is issued by the SSP of the Russian Federation for presentation to the organization where information about the citizen’s funds or property is stored. The money is transferred from the debtor’s salary at the place of employment, including part-time work. The traffic police departments at the place of registration of cars belonging to the parent have information about the vehicles they own; maintenance is provided for dependents. Registration in the name of the debtor of real estate can be checked with the Rosreestr authorities at the address where the apartment, cottage, or land plots are located.

How is alimony indexation calculated?

Due to the long period of payments for minor children and economic instability, the legislation provides for the provision of indexation of payments. The introduction of such a concept was influenced by high inflation rates and the possibility of denomination - changing the value of the payment currency. The requirement for indexation of alimony is established by Article 117 of the RF IC in the following ways:

  • by increasing payments in proportion to the increase in the cost of living in the specific territory where the subject lives;
  • according to the growth rate of this value on the territory of the Russian Federation.

In the latter case, the average salary for calculating alimony is determined on the basis of all-Russian indicators due to the impossibility of determining the place of residence of the debtor or his search.

If indexation is not provided for by a notarial agreement concluded by the parents or legal representatives of the child, then payments are still subject to increase based on the law. In a similar way, accruals are made based on a court decision. If this point is not reflected in the resolution, then the interested party may declare the need to index the debt in court or through the Bailiff Service.

It is not necessary to resort to justice to retain funds. It is enough to transfer the agreement on the procedure for paying funds for children to the accounting department at the debtor’s place of work or to the bank where his savings account is opened. Payments will be made automatically. There is no need to open a case with the bailiff service, since the money is transferred voluntarily. You can also submit a court decision that has entered into legal force to these institutions.

Calculation of penalties for alimony

If an outstanding debt arises, the creditor may be held liable. In order to establish the regularity of payments, the legislation provides for sanctions. Penalties are charged in the amount of 0.5% for each day of delay. Alimony agreements may determine other indicators according to the voluntary expression of the parties, but in any case they must not be lower than those established by family law (Article 117 of the RF IC). The rule is provided for in Article 105 of the RF IC.

The calculation of penalties for alimony is made by the claimant. The document is submitted as an attachment when a claim is filed with the judicial authorities. If a debt arises under a valid court decision, - to the bailiffs who have opened proceedings.

The formula for calculating alimony with a penalty is complicated by the accrual of additional payments. Penalties accumulate along with the main debt. When the court receives an application to reduce or increase payments, and a decision is made to change their size, property sanctions are recalculated accordingly.

Powers of bailiffs to control the legal calculation of alimony

The procedure for calculating alimony is controlled by the bailiff who conducts the proceedings. For all questions regarding the calculation of payments, penalties, and the production of deductions, you can contact him by phone, in person or officially through the office with a statement registered by a government agency. Based on clause 2 of Article 12 of Federal Law No. 118 of July 21, 1997 on bailiffs, employees of the institution can conduct checks on citizens according to the procedure for accruing and collecting funds in favor of a minor.

Violations may be detected in terms of:

  • lack of transfers according to writs of execution;
  • delays, arrears in alimony payments;
  • loss or untimely sending of documents for collection.

When calculating alimony based on the average salary, if the bailiff discovers a source of income, for example, a place of work or securities, the payments are recalculated. The basis is taken as data on income for a certain period with specific amounts of income received by the payer of the funds.

In practice, the ex-wife does not always find out in time about the debtor’s change of place of work or to a high-paying position. The bailiffs are the last to know about this. This is especially true in cases where alimony was calculated in a fixed amount. When participants in the process become aware of an increase in a citizen’s income, this is reported to the judicial authorities. The debt must be recalculated as soon as possible, and a corresponding decision is made.

In some cases, payments may be reduced. Let’s assume that during the court hearing, alimony payments for 2 children were calculated. The share of income payable to dependents was 33%. The debtor has a newborn in his new family, and a divorce ensues. The wife demanded payment of 25% per month of earnings. Payments in both cases must be reviewed. According to the law, payments are due for three dependents on the basis of Art. 81 of the RF IC, that is, in the amount of 50% for three - in the amount of 16.6% for each ward.

How is salary alimony calculated? This question often arises in practice among accounting workers, especially since cases of collection of funds for the maintenance of family members, especially minor children, are becoming more common. In our article we propose to consider the nuances of how alimony is calculated from wages, with examples.

General issues of collecting alimony using the example of calculating alimony from wages

The Family Code of the Russian Federation establishes that the parties to alimony obligations may provide for the method and amount of payment of funds for the maintenance of family members in the relevant agreement (Article 99 of the Family Code of the Russian Federation). In its absence, these issues are resolved in court.

And if the agreement allows for various methods and procedures for paying amounts for the maintenance of family members, then the court determines such payment only through monthly deductions from the payer’s earnings or other income. Let's look at the features of such deductions with examples.

Wages (Wages) or earnings represent an employee’s remuneration for work, as well as incentive and compensation payments (Article 129 of the Labor Code of the Russian Federation). The Labor Code of the Russian Federation contains rules on the limit of deductions from an employee’s salary, which also apply to the procedure for calculating alimony from wages.

The concept of average Russian earnings used to calculate alimony in 2018 - 2019 (average for the third quarter of 2018)

At the same time, the RF IC also operates with the concept of average wages in the Russian Federation. Based on its size, the amount of alimony debt is determined for persons who, during the period of debt formation, did not have a salary (income) or did not submit documents confirming its existence (Article 113 of the RF IC).

To determine the average salary in the Russian Federation for 2018 - 2019, you should refer to Rosstat data. The average salary in Russia for the third quarter of 2018 is 41,830 rubles. for the second quarter of 2018 - 44,477 rubles.

When calculating alimony from the average salary in Russia, the average salary indicator, which was at the time of debt collection, will be taken into account and applied for the entire period of non-payment, i.e. on the day the bailiff made a decision on the debt (FSSP letter dated 04.03.2016 No. 00011/16/19313-AP).

IMPORTANT! Even if the average salary for a particular region differs significantly from the average salary in the Russian Federation, the calculation for the purpose of paying alimony will be based on the average Russian wage (decision of the Sharya City Court dated April 21, 2016 No. 2A-694/2016 2A-694/2016~M-566 /2016 M-566/2016, appeal ruling of the Voronezh Regional Court dated February 25, 2014 No. 33-756/2014 in case No. 33-756/2014).

How to calculate what percentage of your salary is alimony

The procedure for calculating funds for alimony from earnings depends on the maximum allowable amount of deduction from wages established by law, and the amount of alimony itself. In this case, the amounts of alimony should be withheld after deduction of personal income tax (Article 99 of the Law “On Enforcement Proceedings” dated October 2, 2007 No. 229-FZ, hereinafter referred to as Law No. 229-FZ).

In Art. 138 of the Labor Code of the Russian Federation establishes maximum limits for deductions from earnings for the maintenance of family members. This:

  • 20%, 50% - for an adult family member according to executive documents;
  • 70% - for children under 18 years of age.

It should be noted that the salary includes payments that are not subject to the requirement to deduct amounts for family members. For example, payments from the employer in connection with the birth of a child (Article 101 of Law No. 229-FZ).

Funds for the maintenance of family members are deducted from the salary on a monthly basis according to the general rule in a fixed amount. However, a different rule applies to minors:

  • Priority funds are accrued in shares of the parents’ salary (Article 81 of the RF IC):
    • for 1 child - ¼ salary;
    • for 2 - 1/3 salary;
    • for 3 or more - ½ salary;
    • In the interests of the child, the court may determine payment in a fixed or mixed form.

Alimony from the minimum wage in Russia

In light of the deduction limits listed above, the question arises of what to do if the salary size after all deductions becomes less than the minimum wage (minimum wage). And is it permissible to calculate funds for the maintenance of family members from earnings equal to the minimum wage?

In Art. 133 of the Labor Code of the Russian Federation establishes the rule that the monthly salary for an employee who has fully worked the standard working hours and fulfilled his job duties during this period should not be less than the minimum wage.

However, this means the employer’s obligation to accrue a salary not lower than the minimum wage, but not to provide this amount after all mandatory deductions. Accordingly, after deductions, the alimony payer may be left with a salary amount less than the minimum wage. This conclusion is confirmed in judicial practice (ruling of the Leninsky District Court of Saransk dated May 13, 2016 in case No. 13-287/2016).

In connection with the issue of the minimum wage, it is also necessary to touch upon the concept of a living wage. It is used for the purposes of calculating alimony from wages in the manner provided for in Art. 117 RF IC. Based on the cost of living in the region of residence of the person receiving maintenance funds, alimony is indexed.

Other aspects of the minimum wage can be studied in the article Can the salary be less than the minimum wage in 2018 - 2019? .

How to correctly calculate alimony from wages: calculation examples

Let's consider the most common case - the collection of funds for the maintenance of minors.

Ivanov and Ivanova are divorced and have one minor child living with their mother. By a court decision, child support in the amount of 1/4 of income (ZP) was collected from Ivanov from January 1, 2016.

First option

Ivanov regularly receives salary. According to the certificate from his place of work, Ivanov is employed, has no other children, and has no deductions under other executive documents.

Initial data:

  • Salary per month - 30,000 rubles.
  • Personal income tax 13% - 3,900 rubles.
  • Salary share - ¼ (25%).

Total amount of alimony for the billing month: (30,000 rubles - 3,900 rubles) × 25% = 6,525 rubles.

Second option

Ivanov did not confirm the existence of a salary in the period from 11/01/2017 to 07/01/2018. The bailiff issued a ruling on the calculation of the debt on September 1, 2018 (for calculation based on the average Russian salary for the third quarter of 2018).

The total amount of funds for child support for a period of debt equal to 8 months will be: 41,830 rubles. × 25% × 8 months. = 83,660 rub.

So, the article examined the main aspects of how to calculate funds for the maintenance of family members from earnings. When calculating the corresponding amounts for family members, accounting employees must strictly follow the procedure for payment and the amount of alimony, which are specified in the executive document. You should also understand what types of earnings can be taken into account when deducting, what payments as part of the salary are not subject to withholding, and in what maximum percentages such deduction from earnings is allowed.


If divorce allows a husband and wife to relieve themselves of their obligations towards each other, it does not allow this to be done towards a child. Paying child support is fulfilling your parental obligations. Ideally, the child’s parents themselves can calculate and determine the terms of payment of alimony. Otherwise, the procedure for forced calculation and deduction of alimony from wages provided for by law will be used.

Calculation of child support by voluntary agreement between parents

There will be no need to go to court to calculate child support if the parents reach agreement on the amount, order and frequency of money transfers. All these conditions must be drawn up in the form of a special written document - an alimony agreement, which, moreover, must be notarized. This document has the same legal force as a court decision to collect alimony.

So, in a child support agreement, parents can calculate child support themselves. The only condition is that the amount of alimony payment should not be lower than that which the court would assign in the given circumstances. How to determine this size? As a general rule, a parent must pay at least 25% of his earnings for one child, 33% of his earnings for two children, and 50% for three, four or more children.

The amount of child support may be based on the parent's earnings or be a fixed amount. By the way, you can pay a fixed amount of alimony not only monthly, but also in a lump sum - until the child reaches adulthood. Instead of alimony, valuable property, such as an apartment or car, can be transferred. Of course, all this is possible if the parents have reached such a mutual agreement.

Thus, the calculation of alimony by agreement between the parents can be made:

  • In the form of shares of the parent’s earnings (not less than those established by law);
  • In the form of a fixed amount of money paid regularly (monthly, quarterly, annually);
  • In the form of a fixed sum of money, paid once;
  • In the form of property;
  • In another way that the parents have agreed upon.

Calculation of alimony by the court

If the parents cannot reach an agreement on the calculation of child support, the court can do this.

Child support is calculated depending on the number of children, financial capabilities, and marital status of both parents. Together with the statement of claim for the collection of alimony, a calculation of the amount necessary to support the children and a documentary justification for the expenses must be submitted.

As a rule, the court determines the amount of payment as a share of the payer’s earnings. The calculation is simple: if there is one child, he is entitled to a quarter of the parent’s income, if there are two children, a third, and if there are three or more children, half of the income. This option is possible if the parent has a permanent income from an official source. If a parent works unofficially, does not have a regular income and hides the amount of real earnings, the court calculates alimony as a fixed amount. To calculate alimony, the minimum wage is used (in 2018 the minimum wage is 11,163 rubles) or the subsistence minimum.

The law provides for the possibility of changing the amount of alimony. One of the parents has the right to apply to the court with a request to increase or decrease the amount of alimony. If there are grounds for this (changes in financial capabilities, marital status), the court may increase or decrease the amount of alimony payments.

Calculation and deduction of alimony from wages

Indexing

If the executive document contains a provision on indexing the amount of alimony (as a rule, when collecting alimony in a fixed amount), the accounting department recalculates alimony in connection with changes in the cost of living (by region of residence or by country) - quarterly. If, for example, the agreement on payment of alimony does not contain a provision on indexation of alimony or does not contain the procedure for its implementation, indexation is carried out according to the general rules provided for in Article 117 of the RF IC.

Accounting for income tax when withholding alimony

How is alimony calculated taking into account personal income tax? Withholding of alimony is carried out only after deducting income tax in the amount of 13% from wages. If the employer does not withhold income taxes from wages, alimony payments are calculated based on the entire amount.

Maximum amount of deduction from wages

Labor and family legislation establishes a limit on the withholding of payments exceeding 70% of wages. This is how the law protects the rights of the alimony payer, who is not only obliged to support his children (wife, parents), but also himself.

If the amount of alimony is so large that 70% of the salary is not enough to pay, arrears arise.

How is child support calculated and withheld from wages?

As an illustrative example, we can consider the calculation of child support from the salary of citizen Fedor Arkadyevich Ivanov. The salary is 35,000 rubles, the amount of alimony is 25% of the salary.

  1. Salary accrued to Ivanov F.A. – 35,000 rubles
  2. Personal income tax withholding: 35,000 * 13% = 4,550 rubles
  3. Withholding of alimony: (35,000 - 4,550) * 25% = 7,612.50 rubles
  4. Transfer of alimony amount to the recipient's bank account: 7,612.50 rubles
  5. Bank commission for transfer of funds withheld: 76.13 rubles
  6. Transfer of bank commission for funds transfer: 76.13 rubles
  7. Transfer of wages to Pupkin F.A.: (35,000 – 4,550 – 7,612.50 – 76.13) = 22,761.37 rubles

Calculation of alimony debt

If the payer evades payment or makes incomplete payment of alimony, a debt arises.


After a spouse leaves the family, the burden falls on him. Their size is calculated differently depending on different conditions.

It is necessary to understand that the article describes the most basic situations and does not take into account a number of technical issues. To solve your particular problem, get legal advice on housing issues by calling the hotlines:

Call right now and solve your questions - it's fast and free!

Procedure for calculating the amount of alimony

The amount of alimony and the procedure for paying it may vary. This mainly depends on the conditions under which the funds are paid:

  • Based on the compiled .

The minimum amount of alimony is limited and amounts to:

The maximum amount of payments established by agreement of the parties is not limited.

Also allowed other calculation methods amount and procedure of payments:

  1. Transfer of funds in the form of a fixed amount of money.
  2. One-time transfer of a large amount.
  3. Providing real estate into the ownership of the recipient.

How to change the amount of alimony?

The amount is subject to change towards promotions/. This can happen by agreement of the parties on the basis of a new agreement, which is certified by a notary. The new amount of alimony payments cannot be less than that established Art. 81 IC RF.

Changing size in court initiated:

  • the recipient of payments when the costs of the child have increased (paid education, need for treatment);
  • payer if difficult financial conditions do not allow paying maintenance in the same amount.

Reducing the amount of alimony possible with:

  • the payer has other children or dependents who also need maintenance;
  • disability of 1st, 2nd groups for the person paying alimony;
  • whether the child has income or property that provides income;
  • if the child for whom the funds are paid is supported in a boarding school.

As arguments for reducing payment not accepted:

  1. Security of the parent remaining with the child.
  2. The child has property that does not generate income.
  3. Availability of children's pensions.

Claim for size reduction payments (you can view and download here:) are submitted to the magistrate’s court at the recipient’s place of residence. The following documents are also collected:

  • agreement or court decision according to which maintenance was paid;
  • evidence in favor of reducing (increasing) the amount of payments;
  • a receipt for payment of the state duty, the amount of which is calculated as a percentage relative to the amount of the change in payment.

When considering a claim, the court may:

  1. Reduce the amount, taking into account the child’s income or the financial situation of the payer.
  2. Replace payments in a fixed amount with equity ones or vice versa.
  3. Release from the obligation to pay alimony.

Reasons for release from alimony obligations the RF IC calls:

  1. The age of majority of the child for whom the funds were withheld.
  2. Restoring the legal capacity of a disabled person since childhood.
  3. mother's new husband.
  4. The commission of a crime by a child against a parent who pays funds for his maintenance.

Calculation of penalties for alimony

Alimony payments are monthly. In a situation of late payments, action begins accrual of penalties– the first warning sign about the need to fulfill your obligations.

Calculation of penalties alimony payments are carried out according to the scheme 0,5% from the amount of debt for each day of delay. Debt can be calculated using the formula:

Debt per month * number of days overdue * 0.5%

By debt, the law means delay in payments for a period of 2 months, which has no good reason.

Example for calculating alimony payments

Ivan and Olga divorce, leaving the woman with her 5-year-old son. Amount of alimony per child in 2018 should be at least 25% from earnings. Ivan has a high salary, but part of it is unofficial. Therefore, the spouses fail to reach a mutual agreement.

Olga files a lawsuit and proves that her husband has an additional stable income in the form of a gray salary. Taking into account the boy’s education in a paid sports school and the mother’s unemployment due to caring for her son until the age of 14, the court makes a decision to collect maintenance in the form of a quarter of the official earnings and an additional amount 50% from the subsistence level.

Ivan’s official income in 2018 is 27,800 rubles. 25% is calculated from the amount of earnings after deducting personal income tax. Size is 6046, 50 rubles.

The cost of living per child in Moscow, where the boy and mother live, is 13,441 rubles. The amount of alimony in the fixed part will be equal to 6720.5 rubles. The total amount of payments will be 12767 rubles.

Conclusion

  1. The amount of alimony is calculated based on information about the payer’s earnings, family and financial status and can be established during an agreement or in court.
  2. The minimum amounts are calculated as shares of earnings and are prescribed in the Family Code. Payments can also be assigned as a lump sum.
  3. Changes in size may be subject to agreement between the parents or accepted by the court. When the payment is reduced, the interests of the child should not suffer or be infringed.
  4. The amount of the penalty for alimony takes into account each day of delay plus half a percent of the amount owed to the amount of the debt.

The most popular question and the answer to it regarding the amount and calculation of alimony

Question: Divorced from his second wife, alimony of ¼ of his salary was assigned for the child. I also have a first family and pay 25% for the eldest. It turns out that now half of the earnings are withheld. It is legal?

Answer: When paying alimony for two children, according to the Family Code, one-third of earnings are withheld. It does not matter that children are from different mothers and are raised in different families. You need to file claims in the courts at the places of residence of your ex-wives with a request to reduce alimony payments due to their payment to two children. After the court's decision, a new writ of execution will be drawn up, according to which payments may be reduced.

You can also draw up agreements with your wives, setting out payment terms that are comfortable for everyone. In any case, according to the law, the amount of child support for two children must be at least a third of the income, unless there are good reasons for reducing this amount.

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