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How to calculate child support in different cases. How to calculate child support

The family law section contains many relevant topics, one of which is the payment of alimony to needy relatives. This issue is regulated not only by moral, but also by legal norms contained in the Family Code of the Russian Federation.
Alimony is a payment that an able-bodied adult makes to a needy disabled relative based on a peace agreement or a court order.
Basically, alimony is paid to minor children and needy parents.

In January 2018, there were no changes in the legislation regarding alimony.

In the process of recovering alimony from a person, the question may arise about the amount that he must pay monthly to his relatives in need of material assistance.
This issue can be resolved in a contractual (agree on a certain amount) or legally (a statutory amount) order.

As a rule, in each individual situation, the calculation of alimony is individual and depends on various factors, such as:

  • Methods of payment of alimony (voluntarily or involuntarily);
  • Financial position of the parties (payer and recipient);
  • The attitude of a person to a certain social category;
  • Other circumstances may also be taken into account.

In some families, the topic of material security is particularly acute, so the law regulates in detail all aspects of this issue.

The state always takes the side of socially unprotected categories of the population, such as: single mothers, the disabled, pensioners, pregnant women.

Russian legislation is constantly being improved, changing for the better, trying to take into account all aspects of family life, and regulates in detail the procedure for calculating alimony (from all the income of the payer).
The calculation looks like this:

  • The amount for 1 child is 1/4 or 25% of the payer's income;
  • Alimony for two children is set at 1/3 or 33.3% of income;
  • For 3 or more children, the payment is 1/2 or 50% of the parent's income.

There are situations when alimony can be paid in a fixed amount of money (a multiple of the subsistence minimum, as of May 1, 2018 - 11,163 rubles) or by re-registering the payer's property to the recipient.
If a person obliged to pay alimony does not have a source of income, then, by a court decision, he may be obliged to make a one-time payment to a needy relative.
When the cost of a child increases (for education and treatment), then the court can increase the amount of alimony by presenting the relevant documents.

Some people who are obligated to pay child support try to hide their real income in order to pay a lesser amount to a needy relative. Bailiffs, in case of unwillingness of the debtor to pay, may strongly demand payment.
Alimony, in accordance with the law, is paid from the following types of income of the payer:

  • The salary of the debtor (including the tax deduction of 13%);
  • Cash payments (remuneration) for hours worked;
  • Monetary fees to employees of the media, culture and art;
  • Supplements to payments for class, skill, length of service of an employee;
  • vacation pay;
  • Remuneration to teachers for classroom management;
  • salary bonuses;
  • Various pensions (except survivor's pension);
  • Scholarships;
  • Unemployment and disability benefits;
  • redundancy payouts;
  • Income from the lease of property owned by the debtor;
  • Income received from shares.

There are incomes from which you do not need to pay a certain percentage for the maintenance of a relative. These amounts are socially significant and belong only to the recipient.
The list of incomes for which bailiffs cannot demand collection:

  • Payments for compensation for harm in case of damage to health or in connection with the death of the breadwinner;
  • Amounts paid for injuries and injuries at the workplace;
  • Compensation from the federal budget for the care of disabled citizens;
  • Alimony payments for another child raised by the payer;
  • Labor payments (for tool wear, business trip);
  • Financial assistance at the birth of a child, marriage;
  • survivor's pension;
  • Benefits for citizens with children;
  • maternity capital payments;
  • Burial allowance;
  • Payments - compensation for trips by the employer to sanatorium and health resorts;
  • Amounts of material compensation for harm caused to health as a result of radiation or man-made disasters.

Tax on the receipt of alimony is not levied, since the legislation does not consider this type of payment as a source of income.

It is worth paying attention to the maximum amount of alimony when calculating from salary.
The total amount collected monthly from the payer for the payment of alimony cannot exceed 50% of the income. However, there are some nuances in which the percentage of payment can be increased.
This applies when:

  • The payer of material support executes the punishment in the form of corrective labor;
  • The recipient of alimony is a minor child who is undergoing paid education at an educational institution;
  • The alimony includes the amount of damage on the fact of causing harm to the health of a minor child.

In the situations listed above, the maximum amount of alimony can reach 70% of the payer's income.

It is not uncommon for needy people to face the debtor's refusal to pay monthly alimony.
In this situation, the payer harms himself, since the consequences of such negligent irresponsibility are serious.
Debt collection is carried out by a bailiff. Most often, he turns to the employer to withdraw the debt from the payer's salary.
Late repayment of debt can lead to the following:

  • Deprivation of the debtor's right to travel abroad Russian Federation;
  • Seizure of the payer's property to pay off the arisen debts for alimony;
  • Seizure of the debtor's property.

There is no statute of limitations for this form of payment, which means that the payer must return all the previously unpaid amount, as well as a fine. Debt can be calculated.

The calculation formula is simple. First, you need to determine the amount of the debtor's net income, taking into account the deduction of personal income tax. Then it is multiplied by the number of months for which alimony was not paid to needy relatives.
The next method is based on the payer's average monthly income. It is used both for individual entrepreneurs and for those payers who do not work officially. The calculation procedure itself remains the same.

Please note that Russian law provides for a 3-year period during which alimony can be collected from the payer. In this regard, for 3 years of the existence of debts on payments, the amount received must be recalculated.

In the event that the debtor is a persistent non-payer of alimony and deliberately did not pay them, then he may be assigned a penalty of 0.5% for each day of delay. This is provided for by the Family Code of the Russian Federation.
The legislation establishes certain terms for the payment of alimony, in different situations they are individual. They can also be established by agreement between persons.

Exemption from maintenance is an important issue because a person may continue to pay maintenance even though his or her obligation has ended. Relatives may demand payment of certain amounts, although, by law, they are not entitled to them.
Therefore, it is important to know when the payment deadline ends.
The termination of the payment of alimony occurs in several legal ways:

  • Exemption from the deduction of alimony may occur with the expiration of the peace agreement between the parties. This document is certified by a notary and is always an urgent act. When concluding it, the parties indicate the date when the obligation terminates.
  • The type of urgent payments also includes material assistance to minors. So, with the onset of adulthood (in the Russian Federation from 18 years old) of the child, the parent stops paying child support.
  • The alimony payer, in connection with a court order, may be released from this obligation if the recipient of the payments no longer needs to receive material assistance.
  • Alimony ceases to be paid due to the death of the payer or recipient.
  • The payment of alimony for the maintenance of the former spouse is terminated from the moment this spouse enters into a new marriage.
  • The deduction of alimony to a pregnant woman is terminated in the event of the birth of a dead child. If the child was born alive, then she also claims to receive alimony from her husband in the first 3 years of the life of their common child.

Paying alimony is a rather serious procedure that requires careful study of all the nuances. An important part of this process is the calculation of a fixed amount of deductions.

Alimony Calculator

Our multidisciplinary lawyers have developed a unique tool that allows you to calculate the amount of payment due to you by law. The calculator, which has a simple interface, will easily help you make the calculation, taking into account all the norms and innovations.

To find out the amount of child support you may be eligible for, please provide the following information:

  • Parent's salary
  • Amount of children;
  • Specify whether to deduct personal income tax from the salary or not.

A simple calculator algorithm can be represented by the following formula:
, where Share equals:

  • 1/4 for 1 child;
  • 1/3 for 2 children;
  • 1/2 for 3 or more children.

An example of calculating child support using a calculator

To calculate child support, we are given the following conditions:
Golyanov Ivan Viktorovich has 2 minor children, for the maintenance of which he must pay certain amounts.
His monthly income is 35,000 rubles without deducting personal income tax.

Thus, Golyanov I.V. must pay monthly maintenance in the amount of 10,150 rubles.

How is child support calculated from wages? This question often arises in practice among accountants, especially since cases of collecting 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 on the example of accruing alimony from wages

The Family Code of the Russian Federation establishes that the parties to maintenance 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 RF IC). In his 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 by monthly deductions from the payer's earnings or other income. Consider the features of such deductions with examples.

Salary (SW) 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 the salary of an employee, which also apply to the procedure for calculating alimony from wages.

The concept of the average Russian earnings used to calculate alimony in 2018 - 2019 (average for the III 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 wage in the Russian Federation for 2018-2019, one should refer to Rosstat data. The average salary in Russia for the III quarter of 2018 is 41,830 rubles. for the II quarter of 2018 - 44,477 rubles.

When calculating alimony from the average wage in Russia, the indicator of the average salary, which was at the time of debt collection, that is, on the day the bailiff-executor of the decision on the debt was adopted, will be taken into account and applied for the entire period of non-payment (FSSP letter dated 03/04/2016 No. 00011/16/19313-AP).

IMPORTANT! Even with a significant difference between the average salary for a particular region and the average salary in the Russian Federation, the calculation for the purposes 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 wages is alimony

The procedure for calculating funds for alimony from earnings depends on the maximum allowable amount of deduction from the RFP established by law, and the amount of alimony itself. At the same time, the amounts of alimony should be withheld after the deduction of personal income tax (Article 99 of the Law “On Enforcement Proceedings” dated 02.10.2007 No. 229-FZ, hereinafter - 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 is:

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

It should be noted that as part of the RFP there are 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 monthly deducted from the RFP as a general rule in a fixed amount of money. However, a different rule applies to minors:

  • Priority funds are accrued in shares of the salary of parents (Article 81 of the RF IC):
    • for 1 child - ¼ salary;
    • for 2 - 1/3 RFP;
    • for 3 or more - ½ RFP;
    • in the interests of the child, the court may determine the 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 amount of the salary 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, the norm is fixed that the salary for a month for an employee who has fully worked out the norm of working hours and fulfilled labor duties during this period should not be less than the minimum wage.

However, this is understood as the obligation of the employer to accrue a salary not lower than the minimum wage, but not to provide such an amount after all the mandatory deductions. Accordingly, after the deductions, the amount of the salary less than the minimum wage may remain at the disposal of the alimony payer. This conclusion is confirmed in judicial practice (determination 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 the subsistence minimum. It is used for the purposes of calculating alimony from wages in the manner prescribed by Art. 117 RF IC. Based on the size of the subsistence minimum in the region of residence of the person receiving funds for maintenance, alimony indexation is carried out.

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: examples of calculation

Consider the most common case - the recovery 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, from 01/01/2016, child support was collected from Ivanov in the amount of 1/4 of income (ZP).

First option

Ivanov regularly receives a salary. According to a certificate from the place of work, Ivanov is employed, there are no other children, he has no deductions for other executive documents.

Initial data:

  • Salary per month - 30,000 rubles.
  • Personal income tax 13% - 3,900 rubles.
  • The share of salary - 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 presence of a RFP in the period from 11/01/2017 to 07/01/2018. The bailiff issued a decision on the calculation of the debt on 09/01/2018 (for calculation based on the average Russian salary for the III quarter of 2018).

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

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

Calculation of alimony from wages is carried out in a manner that is under the jurisdiction of several branches of legislation at once: labor, civil and regulating the scope of enforcement proceedings. Let's study this order in more detail.

What are alimony and how does their type affect the order of collection?

The procedure for withholding alimony from wages depends on whether they are:

1. Voluntary.

Such payments are made by the employer in accordance with the application of the employee. The main feature of voluntary alimony is the absence of legislative restrictions on their amount.

2. Charged by operation of law.

The grounds for such a charge may be:

  • the presence of a court decision (and a writ of execution) for the collection of alimony;
  • agreement between the parties of family relations on the payment of alimony.

Alimony can be divided into 2 categories:

1. Paid by parents (brothers, sisters) for the maintenance of children (brothers, sisters) under 18 years of age.

Alimony to minor citizens is paid from the income named in the Decree of the Government of the Russian Federation of July 18, 1996 No. 841. In particular, this list involves consideration of the average salary in various varieties for calculating alimony (vacation, hospital benefits, salary on a business trip).

In what cases alimony is withheld from sick leave, find out.

2. Paid:

  • parents for the maintenance of adult children who are recognized as disabled;
  • adult children for the maintenance of parents recognized as disabled;
  • one spouse in favor of another;
  • adult citizens in favor of minor brothers, sisters;
  • grandparents in favor of grandchildren (and vice versa);
  • pupil in favor of their tutors;
  • stepson or stepdaughter in favor of the stepfather, stepmother.

Such alimony is withheld from all income, unless otherwise provided by federal law. For example, Art. 101 of the Law "On Enforcement Proceedings" dated 02.10.2007 No. 229-FZ contains a list of income from which alimony for these categories of persons is not collected.

How is the maximum deduction from the salary (average income) determined for the calculation of alimony?

If the legal basis for paying alimony is an agreement between the payer and the recipient, then the maximum deduction of alimony from wages, as in the case of their voluntary payment, is not limited by anything (clause 1, article 103 of the RF IC, article 110 of the RF IC). Moreover, if the agreement is drawn up for alimony for a minor child, then the amount prescribed in it should not be less than that determined by the court when assigning alimony (clause 2, article 103 of the RF IC).

If alimony is appointed by the court, then their maximum amount will be (clause 3 of article 99 of law 229-FZ, article 138 of the Labor Code of the Russian Federation):

1. When paying in favor of minor children - 70% of the employee's salary.

In the general case, alimony for 1 child is 1/4 of the employee's salary, for two - 1/3, for three or more - 1/2 (clause 1, article 81 of the RF IC). However, these shares may be increased or decreased by the court, taking into account the considered circumstances characterizing the relationship of the parties.

2. In other cases - 50%.

In the cases provided for by law, alimony is appointed by the court in a fixed amount. If the payer's income for the billing month is not enough to cover the corresponding amount, then the balance is recovered from subsequent income.

At the same time, alimony is collected only after personal income tax is calculated and withheld from income. If the tax is not withheld, for example, in the case of a property deduction, then alimony is accrued from the entire amount of the salary (clause 1 of article 210 of the Tax Code of the Russian Federation, clause 1 of article 99 of law 229-FZ).

The commission for the transfer of funds to the alimony recipient is paid at the expense of the debtor (clause 3, article 98 of law 229-FZ). However, it is taken into account when calculating the maximum amount of retention.

That is, the formula for calculating alimony as a percentage of salary is as follows:

Al \u003d (D × personal income tax) × Pr, where

D - the sum of all income, including incentive payments and payments calculated on average earnings, for example, or travel wages;

Pr - the amount of interest to be retained.

A separate scenario is the establishment of the amount of alimony based on the average salary in the state. Let's study it.

How to apply the average salary in the country with alimony arrears in 2017-2018?

It happens that before the alimony agreement was drawn up or the writ of execution was formed, the payer already had obligations to pay alimony (and they were not fulfilled). Alimony for the period between the moment of the appearance of such an obligation and the moment of their legal collection is subject to collection, but not more than 3 years before the possibility for their legal collection appears. And if the debtor evaded paying alimony intentionally, then for a period of any duration, starting from the moment the obligation to pay alimony appeared.

The amount of payments for the period preceding the appointment of alimony is determined by:

1. If the recipient of alimony is a minor child:

  • based on documented earnings of the payer;
  • in the absence of such earnings - based on the average salary in Russia at the time of collection of alimony.

The average salary for the calculation of alimony in 2018 and other periods is taken according to Rosstat.

2. In other cases - in accordance with a court decision or an agreement on alimony.

In any case, the payer and the recipient of alimony have the right to challenge the method of calculating them in court (clause 5, article 113 of the RF IC).

Do alimony withhold from the advance and other nuances of enforcement proceedings?

An employer who participates in the implementation of enforcement proceedings related to the appointment of alimony must keep in mind that:

1. Deductions cannot be made, in particular:

  • from daily allowance paid to a seconded worker;
  • from the amounts on account of reimbursement of the employee's official expenses;
  • with child care benefits.

A complete list of income from which alimony cannot be withheld by the court is given in Art. 101 of Law 229-FZ.

2. The question of whether child support is withheld from the advance is in the full competence of the employer.

The main thing is that upon payment of the second (main) part of the salary, alimony should be deducted in the established amount and subject to the restrictions specified by law. If the alimony is the maximum 70% of the salary, then when dividing the salary into 2 equal parts, one of them will go to the alimony account in full, and another 20% will have to be taken from the other part of the salary.

2. Any alimony collected by the court should be the first in line among all payments by the employer - along with writ of execution for satisfaction of claims related to compensation for harm (clause 2 of article 855 of the Civil Code of the Russian Federation). Only after such payments have been made are other deductions from wages made, for example, on unworked advances.

3. If the alimony payer quit, then the company must report this (and the debtor's new place of work, if it has such information) to the bailiff within 3 days after the occurrence of this event (clause 1, article 111 of the RF IC).

If this order is not complied with, the bailiff has the right to apply to the company the sanctions provided for in Art. 17.14 of the Code of Administrative Offenses of the Russian Federation, or to impose a fine under Art. 19.7 of the Code of Administrative Offenses of the Russian Federation in the amount of 300–500 rubles. (per official), 3,000–5,000 rubles. (for a legal entity).

Documentation of alimony payments: nuances

In order to effectively record obligations in the framework of the implementation of enforcement proceedings, it makes sense for the employer to use separate accounting documents.

For these purposes, the employer can use:

1. Book of registration of writ of execution.

The fact is that for the loss of a writ of execution, an official of the employer can be fined up to 2,500 rubles. (Art. 431 Code of Civil Procedure of the Russian Federation). Therefore, the employer needs to appoint a person responsible for storing such documents and oblige him to use a special accounting book.

It is necessary to keep writ of execution for 5 years, but not less than the period during which alimony payments are made, as well as another 3 years after the expiration of this period (clause 1, article 29 of the law "On Accounting" dated 06.12.2011 No. 402-FZ, Clause 4, Article 21 of Law 229-FZ).

2. Journal of accounting payments for alimony.

It makes sense to use such a document in order to generally increase the efficiency of accounting for transfers to an employee. The journal can classify such payments in various ways (for example, by the family status of the recipient, by the method of calculating alimony - in a fixed amount or as a percentage of earnings).

3. The form of notification of bailiffs about the fact of dismissal of the debtor (and about his new place of work - if there is information about him).

The procedure for applying the first 2 documents should be fixed in the accounting policy of the company (clause 4 PBU 1/2008).

Results

The deduction of alimony from wages can be voluntary or carried out by virtue of law (on the basis of an agreement between the parties or with the involvement of bailiffs). Alimony should not exceed the maximum standards established by the Labor Code of the Russian Federation and the legislation on enforcement proceedings.

You can learn more about the calculation of alimony in the articles:

  • ;

The recovery of alimony is by far the most common issue in civil litigation. In this regard, a huge number of mothers, and sometimes fathers, are interested in how to calculate child support? About this in our material.

Amount of alimony

The Family Code does not name a specific amount of alimony due to each child. It would not be logical. The calculation of alimony for one child can be very different from the amount of payments for another. This may be caused by the following circumstances:

  • when assigning payments, the financial situation of both the payer and the child himself is always taken into account. If the baby is seriously ill and needs a monthly purchase of medicines or ongoing paid therapy, then he will be assigned more child support than a healthy baby needs. The salary of the payer is taken into account. If one alimony father has a monthly income of 100,000 rubles, then for another it hardly reaches the subsistence level in the region. Hence, the amount of payments for children will always be different in each case.
  • it matters how the payments are established - through the court or through the execution of a voluntary agreement by the parents. In the first case, most often, alimony is assigned as a percentage of the income received by the defendant. The amount of payments depending on the number of children is determined in article 81 of the Family Code. Under a number of circumstances specified in the law, when it is difficult to assign payments in the form of interest, alimony is established in the form of a specific amount of money transferred to the baby on a monthly basis. When making an agreement, parents can choose any method of determining child support - in the form of interest or a fixed amount of money. But there is a very important nuance. This amount can only be more, but not less than that which could be assigned through the court.
  • in the case of recovery of alimony through the court, the marital status of the defendant is studied. The number of children from other marriages the father also affects the amount of benefits due to the child. All children, as a general rule, need equally care, upbringing and material support.

We also note that when collecting alimony, the financial situation of the parent with whom the child lives and who brings him up and supports him to a greater extent is never taken into account. Even if the mother of the baby is well provided for and her earnings are more than enough to provide for herself and the child, then alimony is still assigned to him. Assistance to the child should be provided not by one parent, but by both - these are their equal responsibilities.

Required documents

Document Note
Judgment or court order The decision is made when the claim is filed. A lawsuit is filed in cases where there are disputes between parents over payments, when third parties are involved in the case, when it is problematic to establish payments in percentages, i.e. under all complicating circumstances. If all these circumstances are absent, then the law allows you to go to court with a simple application for the recovery of alimony, according to which an order will be issued.
Agreement signed by parents at the notary It has the force of a judgment. Without the voluntary consent of each parent to payments, an agreement cannot be drawn up.
Performance list It is issued by bailiffs and sent to the place of work of the parent, if he does not have one. If he is not working, then the writ of execution is handed over to him personally.

Calculation formula

In a fixed amount

The provisions of the law do not contain any special formula for calculating payments when determining a fixed amount of money. Until now, bill No. 489583-6 has not been adopted, which determines the minimum amount of payments for children - not less than the subsistence level in force in a particular region. Nevertheless, at present, judges in their practical activities are based on this indicator.

Payments in the form of a fixed amount of money are transferred to children on a monthly basis. Since the cost of living changes quarterly, both downward and upward, alimony is subject to indexation. An important rule is that they can only be increased, but not reduced, based on the results of indexing.

  • Father of the child Sidorov O.P. by a court decision, transfers money in the amount of 1.5 living wages in the city of St. Petersburg to the account of alimony.
  • In the first quarter, the subsistence minimum for a child was 10,221.70 rubles. The amount of payments per child in the first quarter is 15,332.55 rubles. In the second quarter, the cost of living rose to 10,367.90 rubles.

The calculation of payments after indexation is done exactly as follows:

  • Alimony in the first quarter is 15,332.55 rubles / the minimum indicator for the first quarter is 10,221.70 rubles = 1.5.
  • Indexed size 1.5 × subsistence minimum in the second quarter 10,367.90 rubles = 15,551.85 rubles. This is the final amount payable by Sidorov O.P. in the second quarter.

Let us give a second example of the calculation of alimony in a fixed amount of money after indexing the subsistence minimum.

  • The amount of alimony in the first quarter is 15,332.55 rubles.
  • The ratio of the subsistence minimum for the second quarter to the figure for the first quarter: 10,367.90 rubles / 10,221.70 rubles = 1.01.
  • The amount of alimony payable in the second quarter: 15,332.55 rubles × 1.014303 = 15,551.85 rubles. We get the same amount as in the first calculation.

In percentages

If the father is officially employed, receives wages regularly, then the amount of alimony due to the child will be ¼ of his income. In addition to salaries, payments are withheld from bonuses, vacation pay, overtime, compensation for part-time jobs. A more detailed list of income from which child support is withheld is contained in Ordinance No. 841 of 1996.

How to calculate alimony in the form of interest on a child? First of all, mandatory income tax is withheld from the father's salary. It is 13%. Only after he is withheld, payments for children are calculated. Here is an example of how to calculate alimony as a percentage.

  • Monthly salary of Petrov O.G. equal to 35,000 rubles. The court decided that he should pay 25% of it every month to his son. The calculation is carried out as follows:
  • Salary without any deductions: 35,000 rubles.
  • Tax deduction: 35,000 × 13% = 4,550 rubles.
  • Alimony: 30,450 × 25% = 7,612.50 rubles.
  • In fact, Petrov O.G. will receive only 22837.50 rubles.

If the alimony father is officially employed, then withholding alimony is the responsibility of his employer. If he is not working, then the responsibility for transferring payments falls entirely on his shoulders. If the alimony is transferred by the accounting department of the organization where the payer works, then payments are made to the recipient no later than three days from the day the salary was transferred. Also pay attention to a convenient calculation method -.

Calculate child support in 2019

The calculation is made either by the judge, if the issue is resolved in court, or by the parents themselves, if they were able to agree and decided to draw up a special payment agreement with the notary. We repeat that in the latter case, payments can only be large, but not less than those established by the court.

For one child

For less than a month

It is not always necessary to calculate the total amount due for a whole month. Sometimes it is necessary to calculate payments for a certain number of days. How to do it? First you need to calculate the amount of income received by the payer parent for a specific number of days worked.

Do not forget about the tax deduction, it must be deducted from the amount of income in the first place.

Then, when the amount of income for a certain number of days is received, it must be divided by the percentage attributable to alimony.

Here is an example of calculating payments for an incomplete month. Alimony from Petrov G.N. began to be collected from 05/10/2019. Payments for the maintenance of the son were awarded in the amount of ¼ of the salary. The accountant of the organization where Petrov G.N. works needs to calculate the alimony for May, namely for his 22 days, since there are 31 days in a month. Let's say the salary of Petrov G.N. is 36,000 rubles, the work schedule is 5 days a week. The parent receives a deduction for the child every month - 1,400 rubles. In May 2019, out of 22 working days, there were only 16.

So let's start the calculation.

  • 36,000 / 22 × 16 \u003d 26,181.82 rubles - G.N. Petrov earned so much. from 05/10/2019 to 05/31/2019, excluding tax;
  • we calculate the tax: 26,181.82 - 1,400 × 13% \u003d 21,560.18 rubles - G.N. Petrov would have received so much. on hand, not taking into account the alimony deduction;
  • Calculate alimony 21,560.18 × 25% = 5,390.05 rubles - this is the amount that will be transferred to the maintenance of Petrov's son G.N.

Let's summarize. The calculation of alimony depends on how payments are made: in the form of a percentage of the payer's salary or in the form of a fixed amount of money. The method of recovery matters: through the court or through the execution of a mutual agreement by the parents. The calculation of payments due for the maintenance of a child is not difficult - by producing simple arithmetic combinations.

Lawyer of the Board of Legal Protection. He specializes in the management of cases related to divorce proceedings and the payment of alimony. Preparation of documents, incl. assistance in drafting marriage contracts, claims for the recovery of penalties, etc. More than 5 years of legal practice.

The amount of child support depends on many factors: number of children, income characteristics payer and others. At the same time, the court (if there is no agreement) must first of all be guided by the interests of the child and try to maintain the previous level of provision for him.

How child support is calculated in different cases

Methods for determining how child support will be calculated can be divided into 2 types:

The last option is practiced by the court when:

  • the parent does not have a job;
  • his income is of an unstable nature, in foreign currency or in kind.

In these cases, the judge appoints a certain amount, multiple of the subsistence level defined for a specific subject of the Federation (or common for the country). In practice, this is expressed in the appointment of an amount, for example, in the amount of 1.5 living wages. Recall that until 2012, the amount of alimony was tied to the minimum wage (minimum wage), but now this is not practiced.

This method of accruing alimony determines another important condition that must be observed when withholding payments.

The cost of living changes regularly, and therefore alimony is subject to recalculation (indexation). This is done by the accountant of the organization in which the parent works, or the bailiff assigned to him.

Income from which alimony is calculated

Alimony is accrued from all forms of wages and most categories of income of citizens. Here's a detailed list.

  1. Salary, allowances, bonuses and remuneration for work:
    • all types of salary;
    • salary supplements;
    • allowances, surcharges and coefficients to wages;
    • bonuses on a regular basis;
    • payments related to specific working conditions (for example, processing);
    • fees of cultural figures, creative workers;
    • remuneration for teaching staff (for example, class management allowance);
    • payments to medical personnel.
  2. Income from personal activities, pensions, scholarships, allowances:
    • all types of pensions and scholarships;
    • benefits paid to citizens in the form of temporary disability, lack of a job, dismissed due to the liquidation of the enterprise, for reduction;
    • income from mining and entrepreneurial activities;
    • income from immovable and movable property that is leased in one way or another;
    • income from securities;
    • income from the implementation of civil contracts.
  3. Income of special categories of citizens:
    • salary, allowances and additional payments to military personnel;
    • wages, allowances and surcharges for employees of internal affairs bodies;
    • allowance for the dismissal of military personnel and police officers;
    • income of persons serving a prison sentence.

The complete list was approved by the Government Decree of July 18, 1996 No. 841.

Income from which alimony is not charged

  • various compensation payments (guaranteed by the state, for harm to health, for travel and meals);
  • payments due for the birth of a child, marriage registration or loss of family members;
  • maintenance payments;
  • payments at the place of work for travel expenses, payment of expenses for relocation or wear of the employee's personal tools;
  • humanitarian aid.

Payment order

Alimony is paid by means of a payment order. It is according to this document that transfer of funds to an account payee.

In order to fill it out correctly, you must have data from other documents on the basis of which payments are made. The order must specify:

  • surname, name and patronymic of the payer in full;
  • the number assigned to the writ of execution or order on the basis of which alimony is withheld;
  • the period for which the current payment is made;
  • sum;
  • when the transfer is made to a bank account, the following must be indicated: the total amount of the parent's salary, taxes, percentage of deductions, the number of days worked per month, the TIN number and the amount of debt, if any;
  • details of the recipient (for example, the number of his current account).

The payment order for maintenance payments has been assigned the first priority so that the bank considers them in priority order. This also needs to be specified.