Calculation of alimony from wages. The procedure for calculating and withholding alimony Calculation of child support per year

Ekaterina Kozhevnikova

Reading time: 2 minutes

The legislation of the Russian Federation does not fix the minimum amount of alimony obligations. The purpose of alimony is to protect the interests of the child, to try to provide him with a standard of living no worse than it was before the breakup of the family. This task is set before the court by paragraph 2 of Art. 83 of the Family Code of the Russian Federation (hereinafter referred to as the RF IC) and other articles regulating the amount of alimony obligations. At the same time, the RF IC does not allow these obligations to significantly worsen the position of third parties - for example, other children of the payer (therefore, the court is given the opportunity to set the amount of alimony both higher and lower than that provided by law).

Russian legislation contains two options for determining the amount of alimony:

• as part of the parent’s income (Article 81 of the RF IC);
• in a fixed amount (Article 83 of the RF IC).

Alimony obligations in a fixed amount are usually established if the former spouse does not have a regular income, or his income may change significantly over time. Obligations for monetary payments are mandatory established in a fixed amount if one of the children remains with each of the parents (clause 3 of Article 83 of the RF IC). Also, alimony paid for adult disabled children is always determined as a fixed amount.

The obligations themselves may arise:

• By the tribunal's decision;
• a written and notarized agreement on the payment of alimony, concluded in the manner prescribed in Chapter 16 of the RF IC.

Despite the fact that such obligations are always closely related to specific circumstances, the issue of determining the minimum amount of alimony and the procedure for its revision when circumstances change is very important, especially when the payer tries to evade fulfilling his obligations to support a minor. The RF IC contains standards on the basis of which it is possible to determine such a minimum size for a specific case.

The amount of the subsistence minimum is recalculated quarterly - therefore, alimony obligations, defined as a fixed amount, must also be indexed quarterly. For the fourth quarter of 2015, Government Decree No. 178 dated March 10, 2016 determined the cost of living in the following amounts, in rubles:

• 9452 – national average;
• 10187 – for able-bodied citizens;
• 7781 – for pensioners;
• 9197 – for minors.

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 us consider 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 size 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 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 writ of execution. 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.

One of the difficult aspects of divorce is determining the amount of alimony for minor children. The amount or percentage for calculating alimony can be established not only by the court, but also by the former spouses themselves by agreement. To correctly calculate alimony in 2016, it is better to use our calculator. Read the instructions for using the calculator and examples of calculations.

1. Fill in the fields with the necessary data:

• indicate the number of common minor children (children adopted by a spouse are also considered;
• indicate the salary of the second parent in rubles without kopecks;
• we indicate whether it is necessary to deduct personal income tax from the calculated amount (as a general rule, the amount of alimony is calculated from the amount remaining after withholding personal income tax);
• We indicate the amount of other income of the second parent in rubles without kopecks.

If you do not know from what income, in addition to wages, child support is calculated, we recommend clicking the “More details” link.

1. We get the result:

1. Editing amounts:

If you want to change the data for the calculation, for ease of editing you can use the “Clear” button, with one click you will delete all previously entered values ​​from the calculator.

Example of calculating child support for 2 children:

You and your ex-husband have two minor children, your ex-husband’s salary is 30,000 rubles a month, and there is no other income.

Enter the data and indicate “yes” in the “Deduct personal income tax” column.

The result of calculating alimony for 2 children: 8,700 rubles.

If you know that 30,000 rubles is the net income of the second parent, minus all taxes, indicate “no” in the “Deduct personal income tax” column.

The result of calculating alimony for 2 children: 10,000 rubles.

An example of calculating alimony for a non-working person in 2016:

You and your ex-husband have one minor child. The husband does not work, receives unemployment benefits of 5,000 rubles per month, there is no information about other income. In the “Deduct personal income tax” column we indicate “no”, since unemployment benefits are not taxed.

The result of calculating alimony from a non-working debtor for one child: 1,250 rubles.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Raising children and providing them financially until adulthood is the main responsibility of parents. Any issues related to family relationships in our country are resolved on the basis of the Family Code. It determines the persons in whose favor alimony is withheld and their amount is calculated.

Article 81 of the Family Code explains how to calculate child support depending on the income of the second parent (or other person from whom it is withheld) and the number of children.

What determines the amount of child support for one child?

The government does not set a fixed amount that the child support provider must pay to his children every month. The amount of payments is influenced by a number of reasons and factors. However, a person who is planning to file a lawsuit or has received a writ of execution can figure out how child support is calculated and the approximate amount to expect.

The amount that children remaining after divorce will receive monthly depends on the following factors:

1. Is the decision to pay voluntary? If the divorce is more or less amicable and both parents understand their responsibility in raising children, they can independently agree on how much the other parent should pay. In this case, the amount may not depend on the income of the former spouse. However, it should not be less than the minimum wage adopted in the region of residence of the child.
2. If alimony is assigned after filing an application with the court, then a variety of factors will be taken into account: the level of income of the parent, the immediate needs of the child. If he has health problems, the amount of payments will be larger. If the parent himself is a non-working disabled person, you can only count on minimal deductions from his benefit.

The calculation of alimony and its calculation will be made on the basis of the Federal Law “On Enforcement Proceedings” and under Article 113 of the Family Code. In order to start making payments from the salary, you need a statement from the parent himself, if this is his voluntary decision, an agreement sealed by a notary. If alimony is paid by court, then a court decision and a writ of execution issued on its basis, and a court order will be required.

Calculation formula

Depending on what served as the basis for payments, funds can be transferred in the form of a fixed amount established by the court, or as agreed between the parents, or calculated from monthly income as a percentage.

Formula for calculating alimony as a percentage of earnings

Article 101 of the Federal Law “On Enforcement Proceedings” lists all types of earnings from which deduction is made.

For a person working officially, this is, first of all, his salary. First, income tax is paid from it - 13%. From the remaining portion, the employer withholds 25% in favor of the child. If there are several children or there are additional circumstances, then, accordingly, the amount of deductions will be greater.

However, alimony is not only withheld from wages. Deductions are made from all types of income: bonuses, vacation and severance pay, financial assistance, etc.

If the parent is a non-working pensioner or disabled person living on benefits, then payments are made from it in the same way. Their size will be minimal.

Students are not exempt from paying alimony, even if they have no income other than a scholarship.

Child support from business income is calculated in the same way if the parent is an entrepreneur.

Calculation example

Let's imagine that the manager of one of the companies, citizen I.V. Sidorov, by court decision must pay alimony for the maintenance of his minor son. His salary is 65 thousand rubles per month. How are they calculated in this case?

1. Personal income tax is initially withheld from the salary in the amount of 13%:

65,000 – 13% = 56,550 rub.

• From this amount you need to calculate 25%:
  56550 * 25% = 14,137 rub. 50 kopecks

This means that deductions in favor of Sidorov’s son I.V. will amount to 14,137.5 rubles. And the father himself will receive a salary of 42,412 rubles. 50 kopecks

Calculation formula in a fixed amount

It can be permanent and paid in a fixed amount not only with the voluntary consent of the parent, but also if he is disabled or unemployed. In addition, this method is possible when the parent lives in another state or works for a foreign employer and receives a salary in a different currency.

In each region of the country, the amount of payments will be different, since it depends on the minimum subsistence level established in the place of residence.

The amount is approved by the court in the writ of execution. As the cost of living increases, payments are indexed and alimony is recalculated. This is done as follows.

The amount that the court has established for payment is divided by the minimum subsistence level adopted in the region at the time of the decision and multiplied by the new established subsistence level.

Calculation example

Ivanov P.I., by court decision, pays an amount equal to 2 subsistence minimums established for the city of Moscow.

In 2016, when the court made this decision, its figure was 13,300 rubles. Consequently, Ivanov P.I. paid 26,600 rubles.

In 2018, the figures increased, and the minimum is now 13938. To calculate the indexation level, you need 26,600: 13,300 * 13,938 = 27,664.

There is another way to calculate indexation. We determine the ratio of the new minimum indicator to the old one and multiply by the amount of established payments:

• 13 938: 13300 = 1,04
• 1.04 * 26600 = 27664 rub.

Either way, the amount will be the same.

Let's take a closer look at examples of how alimony is calculated in different situations.

Example of calculation for one child

Let's look at an example of how child support is calculated for one child. The general procedure looks like this:

1. The employee is paid his salary for the period worked (month) in accordance with his position and employment contract.
2. A tax of 13% is withheld from the salary.
3. The calculation of alimony under a writ of execution or a notarial agreement is made from the remaining amount.
4. The funds received are transferred to the specified account.

An employee of one of the enterprises has a salary of 45,000 rubles per month under an employment contract. It is necessary to calculate the deductions for his child who has not reached the age of majority. According to the writ of execution, their amount should be 25% of income. In addition, the employee is entitled to a tax deduction of 1,400 rubles.

1. To calculate the amount on which tax will be withheld, you need to subtract the amount of tax deduction from your salary:
   45,000 – 1400 = 43,600 rubles.
2. We calculate the tax:
   43,600 * 13% = 5,668 rubles.
3. Determine the amount of net income:
   43,600 – 5668 = 39,332 rubles.
4. Alimony will be calculated from this amount. Their size is equal to a quarter of income. Means,
   39,332 * 25% = 9883 rub. - the amount that must be transferred to support the child.
5. The employee's salary will be:
   39,332 – 9883 = 29,449 rubles.

For two children

Deductions in favor of two children are calculated in the same way. However, in this case, a tax deduction is provided for everyone, that is, 1,400 * 2 = 2,800 rubles are subtracted from the salary before calculating personal income tax. And the percentage of alimony is 33% of income.

1. 45,000 – 2800 = 42,200 rub.
2. 42,200 * 13% = 5,486 rubles. – Personal income tax
3. 45,000 – 5486 = 39,514 rubles.
4. 39,514 * 33% = 13,039 rubles. – child support for two children

As a result, the employee will receive “clean”, without deductions and taxes - 38,211 rubles.

For three children

If an employee has three or more children, then he is obliged to transfer half of his income to their maintenance. The tax deduction is 1,400 rubles for two children and 300 rubles for a third child. That is, 5,800 rubles are deducted from the salary before taxation:

1. 45,000 – 5800 = 39,200 rub. – taxable part.
2. Personal income tax from it will be 5096 rubles.
3. 45,000 – 5096 = 39,904 rubles. is the employee's income.
   Child support will be calculated from this amount:
4. 39,904: 2 = 19,952 – these are the funds that will be transferred to the children.

And the same amount is due to the employee.

Calculation for less than a month

If the writ of execution contains the date from which alimony is calculated, and it does not coincide with the calendar beginning of the month, then payments will be calculated from the day indicated in the document. Let's say it's April 20th.

There are 21 working days in April. Funds are credited within 9 working days.

• We calculate the employee’s income for this period if his monthly salary is 40 thousand rubles:
  40000: 21 * 9 = 17142, 85

• Next, we calculate personal income tax:
  17142, 85 * 13 % = 2228,57
• The salary for the billing period will be:
  17 142,85 – 2228,57 = 14 914, 28
• Payments for the child will be calculated from this:

14,914.28 * 25% = 3728.57 rub.

Accordingly, at the end of the month, the employee’s salary, after transferring the tax, will be reduced by this amount.

Responsibility for non-payment of alimony

Sometimes, after a divorce, one of the parents, not wanting to pay money for the maintenance of the children, begins to evade this responsibility in any way: does not report his whereabouts, works unofficially, or receives a salary equal to the minimum wage.

In this case, according to the law, there are two types of liability: civil and criminal. He bears civil liability for failure to comply with a notarial agreement or writ of execution.

For each day of non-payment, penalties are charged. The defendant must repay the resulting debt along with the amount due withholdings. The amount of the fine for non-payment of alimony is established on the basis of the Family Code.

In some cases, it is possible to contact bailiffs. They can block the alimony provider’s accounts or withdraw the required amount from them.

For malicious evasion of one's duties, the payment of fines or forced correctional labor, and even imprisonment are provided. The term of arrest and the amount of fines are determined by the court on the basis of the Criminal Code. Incurring punishment does not exempt you from paying alimony, that is, a negligent parent, once released, is obliged to continue paying money to his children.

Procedure for withholding alimony

Deductions are made by the employer's accounting department if the parent has an official salary. They are calculated from all types of earnings and from almost all benefits. The only exception may be the benefit that an employee receives in connection with the birth of a child.

The law also limits the amount of deductions. According to Article 138 of the Labor Code, they cannot account for more than half of the employee’s income. However, in some cases their size may be higher.

Example

An employee of the enterprise received 2 writs of execution. According to one, he must pay funds in favor of 3 children from his first marriage. The amount of deductions should be 50%.

According to the second, he must transfer 8 thousand rubles for the maintenance of his second wife.

The citizen’s income after paying 13% was 30,000 rubles.

The children should be deducted 15,000 rubles from him. And 8 thousand - for the second wife. The total amount of deductions should be 23 thousand, which significantly exceeds the 50% required by law. In cases where money is withheld in favor of minors, it is allowed to deduct up to 70% of income, which equals 21 thousand rubles. This amount will be divided proportionally between the two spouses:

• 21,000 * 15,000: 23,000 = 13,695.65 rub. - will be received by the first wife of a citizen.
• 21,000 * 8000: 23,000 = 6,720 rubles. – alimony for the second wife.
• The remaining funds are 23,000 - 21,000 = 2,000 rubles - a debt that will be gradually paid.

If an employee also has deductions from wages based on writs of execution or fines, then first of all, alimony is always calculated and withheld.

Attention! If a citizen pays funds for the maintenance of children from different marriages, then all transfers are made simultaneously.

How to calculate child support from a non-working parent

If, after a divorce, a wife files a lawsuit for alimony, then a writ of execution is sent to her husband’s place of work. Then the deduction of alimony from his wages is carried out by the accounting department of the enterprise where he works.

But if the father does not work, this does not relieve him of responsibility to the children. In case of official recognition as unemployed, funds will be deducted from unemployment benefits.

If the parent is an entrepreneur, then in this case, in order to calculate the amount, you need to know the specifics of taxation in the region of residence. If he submits an income tax return at the end of the year, payments are made based on this information.

If a simplified taxation system is in effect, then a scheme is used that determines the average salary in the region and from this the amount of payments per child is calculated.

Internet portals dedicated to legal topics contain online calculators that easily allow you to calculate the approximate amount of money owed for one child or several children.

We bring to your attention an excellent online alimony calculator. With its help, it is easy to calculate child support for one, two and three children within a few seconds. You will find the calculator formula, examples and calculation methods in the material below.

Instructions for using the calculator

To calculate alimony using a calculator, you need to get confused in complex formulas and calculate percentages. Simply enter the required data and the calculator itself will provide the necessary information. The calculator for calculating alimony works online, there is no need to reload the page and you will not lose the necessary data.

• You need to indicate the number of children for whom child support is calculated. An important requirement is that children must be under 18 years of age, otherwise the data will be incorrect. If your spouse is not the natural father of your son or daughter, but has taken custody of them, indicate them in the “number of children” column as well
• You need to enter your partner's salary in rubles. The alimony calculator does not accept pennies, so round down
• Find out whether personal income tax needs to be removed from this amount - ask whether this is a “net” salary. If you know the amount “dirty”, then check the box “subtract from the personal income tax amount” - this is the amount of taxes on personal income in the amount of 13%.
• If you have additional income from which you can receive alimony, enter the required number in the “Other income” column.

There are several types of additional income from which you can receive alimony.

There are several more situations when you can calculate alimony using a calculator - click on “more details” to familiarize yourself with them. After you have entered the necessary data, click “Calculate” - the calculator gives the total amount for all income of the second parent from which alimony can be received.

You can click on the “Clear” button - all fields will lose data again and you can do the calculation again. Or edit the numbers in any of the columns separately - for a new calculation, click “Calculate”

If the child's other parent is unemployed, child support may be applied to his or her unemployment benefits. If the child’s second parent is not registered with the employment service, the bailiff can collect arrears of alimony payments from property owned by the debtor.

Calculation example

The calculator for calculating child support will equally accurately show you the amount that can be received from the second parent if you have one, two or even three children. Moreover, for each case, its own formula is used, in accordance with the latest changes in legislation.

In addition, you should understand that the calculator shows minimum numbers. If you receive alimony through judicial proceedings or enter into a voluntary agreement, the amount may differ significantly.

• If there is only one child, you will have to pay at least 25% of the salary after deducting personal income tax.
• If two – 33%
• Three or more – 50%

For 1 child

So, we have a second parent with a salary of 20,000 thousand rubles monthly. Let's see how to calculate and find out the amount of alimony using an online alimony calculator:

• Since this is an official salary, you need to check the box “Deduct personal income tax”
• The calculator will make a deduction and receive your salary without personal income tax - that’s 17,400 rubles.
• This money will be used to calculate alimony - it will be 4,350 rubles

For 2 children

For example, consider a situation - you have two children, your husband is divorced, but you know that his income is 40,000 rubles, and this amount is given to him in his own hands. It is assumed that this is an official salary and the accounting department has already deducted personal income tax from his salary. Enter into the calculator to calculate alimony:

• Salary – 40,000 rubles
• Children – two
• Deduct personal income tax - no

The total amount is 13,333 rubles. If you are in doubt about the deduction, change the checkbox and get a different result - 11,600 rubles. Therefore, it is worth checking with your husband whether this is really a salary before taxes.

For 3 children

The system for calculating child support using an online calculator for three children is similar. We indicate the required data and receive the required amount. So, for example, if the second parent’s salary is 40,000 rubles after deduction, then three children can count on alimony in the form of 20,000 rubles monthly

Calculation example for a non-working payer

Let's look at another situation. Your ex-husband does not officially work, but you are aware that he is registered with the employment center.

• Income – unemployment benefit, 4700 rubles per month
• There is no personal income tax deduction, since no tax is taken from the benefit.
• We set the number of children, for example, two.

In total, the calculation will give us a figure of 1,566 rubles per month.

Let's assume that the husband, although unemployed, has other income. For example, royalties for a written book. They amount to 100,000 rubles. To find out how much alimony you will receive in the month you pay your royalties, add this amount in the “Other income” field. The result is 34,900 rubles. Use the online alimony calculation using a calculator for free and without restrictions. But pay close attention whether you enter the second parent’s salary “clean” or “dirty” - this is important.

Lawyer at the Legal Defense Board. Specializes in handling cases related to divorce proceedings and alimony payments. Preparation of documents, incl. assistance in drawing up marriage contracts, claims for penalties, etc. More than 5 years of legal practice.