Performance job duties in our time is not free, since each worker is entitled to wages. The legislation provides for cases when the amount of the payment will be reduced as a result of deductions from wages provided for in Article 137 of the Labor Code of the Russian Federation and other Federal laws. To know in more detail the rights and obligations, as well as the procedure for the implementation of penalties from the salary, you should consider this issue in more detail.

payroll deductions

In this law, and specifically in Article 137 of the Labor Code of the Russian Federation, cases are prescribed that give the employer the right to withhold a certain amount from the salary. They are the following:

• for an unworked advance payment issued in advance;
• repayment of an unspent advance payment that was not returned on time;
• for the erroneous accrual of an amount greater than the prescribed;
• for paid annual leave if the dismissal occurred before the end of the working year.

This recovery from the salary is possible only within a month after the occurrence of the event. Also, the employee should not have any objections, including challenging it in court.

And you can find out how many percent of the salary is an advance in this article.

Income tax after deduction from wages

Compulsory collections are made from the salary, which include personal income tax and collections based on the results of the issuance of a writ of execution. Personal income tax is withheld from the salary by employers, based on the calculated amount by tax agents on a monthly basis. Income tax is 13 percent of wages after holding. This tax rate of 13 percent is always taken into account for the standard deductions provided for in Article 218 of the Labor Code of the Russian Federation. For some other types of income, there may be an individually calculated rate.

Withholding alimony from wages under a writ of execution

The presence of a writ of execution is mandatory when withholding alimony. It indicates the amount of payment, which is set in a fixed amount of money, or they can calculate a certain percentage from the salary. Alimony payments are made on a monthly basis. After payroll, there are only 3 days for this. It should be noted that alimony is transferred after total amount tax has been deducted. Also, when calculating the amount of alimony, material assistance and travel expenses cannot be taken into account.

The procedure for making payments from the salary for the payment of alimony is quite simple. The money is credited to the account, which is usually written in the writ of execution. This account belongs to the FSSP, and from it the funds are already transferred to the recipient's account. Moreover, at his request, they can act not every month, but quarterly. If the employee's income level increases, then the employer must report this information, otherwise sanctions will be applied to him.

Application for deduction from wages - sample

The employee can independently take the initiative regarding the recovery of funds from the salary. In this case, he needs to write an application addressed to the employer and indicate in it the following data:

• at the top, a “cap” is written, where the full name and position of the head and employee are indicated;
• document's name;
• request and reasons for penalties;
• amount of penalties;
• details for sending funds;
• date of commencement and procedure for collection;
• date and signature.

Order to deduct money from wages

The Labor Code of the Russian Federation does not have an official form for writing an order for automatic payments Money from salary. The main thing is to provide the following information:

• company name;
• Title of the document;
• date and order number;
• collection data;
• signature of the head, accountant and employee.

Although the order has a free form of writing, its content must contain information about the person from whom the recovery is made, in what amount, and also what grounds there are for this.

The maximum amount of deductions from salary under article 138

Defines a limit on the amount of deductions from wages. According to this article, the total amount of all deductions from wages cannot exceed 20%, except in cases of other content in the Federal Law. In some situations, the maximum size can increase up to 50%. This can happen first of all when collecting on a writ of execution. It is also possible if there are several executive documents. There are cases when the maximum amount of recovery can be increased up to 70%. They are the following:

• correctional labor by court order;
• alimony;
• when causing harm to health;
• because of the crime committed;
• survivor benefits.

It is important to note that the increased amount of payments can be withheld only for alimony for minor children, in any other cases it is not more than 50%.

Thus, deductions from wages are in line with the standards specified in Article 137 of the Labor Code of the Russian Federation. The application procedure must be strictly followed in order to avoid debt and liability for its occurrence.

Do you think you are Russian? Born in the USSR and think that you are Russian, Ukrainian, Belarusian? No. This is wrong.

You are actually Russian, Ukrainian or Belarusian. But you think you are a Jew.

Game? Wrong word. Right word"imprinting".

A newborn associates himself with those facial features that he observes immediately after birth. This natural mechanism is characteristic of most living beings with vision.

Newborns in the USSR for the first few days saw their mother for a minimum of feeding time, and most of the time they saw the faces of the maternity hospital staff. By a strange coincidence, they were (and still are) mostly Jewish. Reception is wild in its essence and effectiveness.

All your childhood you wondered why you live surrounded by non-native people. Rare Jews on your path could do anything with you, because you were drawn to them, while others were repelled. Yes, even now they can.

You cannot fix this - imprinting is one-time and for life. It is difficult to understand, the instinct took shape when you were still very far from being able to formulate. From that moment, no words or details have been preserved. Only facial features remained in the depths of memory. Those traits that you consider your family.

3 comments

System and Observer

Let us define a system as an object whose existence is not in doubt.

An observer of a system is an object that is not a part of the system it observes, that is, it determines its existence, including through factors independent of the system.

From the point of view of the system, the observer is a source of chaos - both control actions and the consequences of observational measurements that do not have a causal relationship with the system.

An internal observer is a potentially achievable object for the system in relation to which the inversion of the observation and control channels is possible.

An external observer is even an object potentially unattainable for the system, located beyond the event horizon of the system (spatial and temporal).

Hypothesis #1. All-seeing eye

Let's assume that our universe is a system and it has an external observer. Then observational measurements can take place, for example, with the help of "gravitational radiation" penetrating the universe from all sides from the outside. The capture cross section of "gravitational radiation" is proportional to the mass of the object, and the projection of the "shadow" from this capture onto another object is perceived as an attractive force. It will be proportional to the product of the masses of objects and inversely proportional to the distance between them, which determines the density of the "shadow".

The capture of "gravitational radiation" by an object increases its randomness and is perceived by us as a passage of time. An object that is opaque to "gravitational radiation", the capture cross section of which is larger than the geometric size, inside the universe looks like a black hole.

Hypothesis #2. Internal Observer

It is possible that our universe is watching itself. For example, using pairs of quantum entangled particles spaced apart in space as standards. Then the space between them is saturated with the probability of the existence of the process that generated these particles, which reaches its maximum density at the intersection of the trajectories of these particles. The existence of these particles also means the absence of a sufficiently large capture cross section on the trajectories of objects capable of absorbing these particles. The remaining assumptions remain the same as for the first hypothesis, except:

Time flow

External observation of an object approaching the event horizon of a black hole, if the “outside observer” is the determining factor of time in the universe, will slow down exactly twice - the shadow from the black hole will block exactly half of the possible trajectories of “gravitational radiation”. If the determining factor is the "internal observer", then the shadow will block the entire trajectory of interaction and the flow of time for an object falling into a black hole will completely stop for a view from the outside.

Also, the possibility of combining these hypotheses in one proportion or another is not excluded.

Deductions from the employee's wages are made only in cases provided for by this Code and other federal laws.

Deductions from the employee's salary to pay off his debt to the employer can be made:

to reimburse the unworked advance payment issued to the employee on account of wages;

to pay off an unspent and not returned in a timely manner advance payment issued in connection with a business trip or transfer to another job in another area, as well as in other cases;

to return the amounts overpaid to the employee due to accounting errors, as well as the amounts overpaid to the employee, in case of recognition by the body for consideration of individual labor disputes fault of the employee in failure to comply with labor standards (part three of Article 155 of this Code) or downtime (part three of Article 157 of this Code);

upon dismissal of an employee before the end of the working year, on account of which he has already received annual paid leave, for unworked vacation days. Deductions for these days are not made if the employee is dismissed on the grounds provided for in paragraph 8 of the first part of Article 77 or paragraphs 1, 2 or 4 of the first part of Article 81, paragraphs 1, 2, 5, 6 and 7 of Article 83 of this Code.

In the cases provided for in paragraphs two, three and four of part two of this article, the employer has the right to decide on the deduction from the employee's salary no later than one month from the date of expiration of the period established for the return of the advance, repayment of debts or incorrectly calculated payments, and provided that if the employee does not dispute the grounds and amounts of deduction.

Salary overpaid to an employee (including in case of incorrect application of labor law or other regulatory legal acts containing norms labor law), cannot be recovered from him, except in the following cases:

counting error;

if the body for the consideration of individual labor disputes has recognized the fault of the employee in failure to comply with labor standards (part three of Article 155 of this Code) or simple (part three of Article 157 of this Code);

if wages were overpaid to the employee in connection with his illegal actions established by the court.

Commentary on Art. 137 of the Labor Code of the Russian Federation

1. The employer is not entitled to make deductions from the wages of employees at his own discretion and in the amounts determined by him. The list of allowable deductions (for example, taxes, fines, alimony, etc.) and the procedure for their production are established by the Labor Code and other federal laws.

2. By general rule overpaid wages to an employee cannot be recovered from him by the employer, except in cases established by law.

Second commentary on Article 137 of the Labor Code

1. Deductions from an employee's wages, which are made in cases provided for by other federal laws, primarily include tax deductions.

On January 1, 2001, the Tax Code of the Russian Federation came into force, the original version of which was significantly amended by the Federal Law of December 29, 2000 N 166-FZ (SZ RF. 2001. N 1 (part II). Art. 18 ). In accordance with the Tax Code of the Russian Federation, the tax rate on income individuals is set at 13%, unless otherwise provided by the Labor Code.

2. Other cases provided for by federal laws, when deductions from wages are allowed, include: deductions under executive documents when an employee is serving correctional labor; collection of alimony for minor children; compensation for harm caused by an employee to the health of another person, and in the event of the death of this person, to family members who suffered damage in connection with the death of the breadwinner; compensation for damage caused by a crime, and other cases expressly specified in laws. In these cases, the employer is obliged to comply with the decision of the judicial authority.

3. The Code protects wages from unreasonable deductions by establishing an exhaustive list of cases where the employer has the right, at his own order, to make them from the wages due to the employee. This list includes a number of grounds provided earlier in Art. 124 of the Labor Code of the Russian Federation and newly introduced ones. Moreover, in all cases, the purpose of such deductions is the same - to pay off the employee's debt to the employer. The employer has the right to make deductions: to return the advance payment not worked out by the employee, issued to him on account of wages; to pay off an unspent and not returned in a timely manner an advance received by an employee in connection with a business trip or transfer to work in another locality (in other cases, the employee receives under the report amounts of money that were not spent and not returned); to recover amounts overpaid due to accounting errors.

Among the grounds that give the employer the right to make deductions from wages, the Code includes the return of overpaid wages to the employee in case of recognition of his guilt in non-compliance with labor standards or idle time, when the fault of the employee is established by the body for the consideration of individual labor disputes.

In all the above cases, the employer has the right to make deductions only within the established period of time - no later than one month from the date of expiration of the period established for the return of an advance, repayment of debts or incorrectly calculated payments. Deductions within this period are allowed if one more condition is met - the employee does not dispute the grounds and amounts of deductions.

4. As an independent basis for deductions from wages due to an employee, as before, the Code provides for the dismissal of an employee before the end of the working year in which he has already received annual paid leave, for unworked vacation days. This provides for a number of exceptions when deductions are not made. As a new basis, dismissal is provided for. Other exceptions, as before, include dismissal due to: liquidation of the organization or termination of activity by the employer - an individual (clause 1 of article 81); reduction in the number or staff of employees of the organization (paragraph 2 of article 81); inconsistency of the employee with the position held or the work performed due to the state of health in accordance with the medical report (subparagraph “a”, paragraph 3 of article 81), is now not included among the grounds for exempting the employee from deductions from wages due to him, since this ground for dismissal is not provided for in new edition; with a change in the owner of the property of the organization (in relation to the head of the organization, his deputies and the chief accountant); an employee's call for military service or by sending him to an alternative civilian service that replaces it (clause 1, article 83); reinstatement at work of an employee who previously performed this work, by decision of the state labor inspectorate or court (paragraph 2 of article 83); recognition of an employee as completely disabled in accordance with a medical report (clause 5, article 83); the death of an employee or employer - an individual, as well as the recognition by the court of an employee or employer - an individual as dead or missing (clause 6 of article 83); the onset of extraordinary circumstances that prevent the continuation labor relations, if this circumstance is recognized by the decision of the Government of the Russian Federation or the state authority of the corresponding subject of the Russian Federation (clause 7, article 83). In the new edition, the exceptions listed above are also supplemented by dismissal under paragraph 8 of Art. 77 of the Labor Code of the Russian Federation.

Dismissal at the initiative of the employee good reasons(in connection with admission to study, retirement and in other cases) no longer applies to exceptions when deductions for unworked vacation days are not made.

5. A new basis, giving the employer the right to make deductions from wages on his own behalf, is the excessive payment to the employee in connection with his illegal actions. At the same time, the employer can make a deduction only if the illegal actions of the employee are established by the court.

6. It is not allowed to deduct from the salary of an employee by order of the employer in other cases, in addition to those provided above. So, an employee cannot be charged wages that were overpaid to him due to the incorrect application of laws or other regulatory legal acts, for example, the amount of the rate (salary) for staffing or scheme official salaries; incorrectly defined tariff category etc.

7. The commented article does not contain one more reason for withholding from the employee's salary by order of the employer, provided for by the Code. This is the recovery from the employee of the amount of damage caused through his fault, not exceeding the average monthly earnings (see commentary to Article 248).

In practice, there are situations in which the organization must withhold a certain amount from the employee's salary. According to Art. 137 of the Labor Code of the Russian Federation, deductions from the employee's salary are made only in cases provided for by the Labor Code and other federal laws, namely tax code, Family Code, Law N 229-FZ. In the article we will describe in detail the procedure for such deductions under various circumstances.

Labor Code

Article 137 of the Labor Code of the Russian Federation provides for the following cases when amounts are withheld from an employee's salary to pay off his debt to the employer.

Reimbursement of unworked advance payment issued on account of wages. So, the employer has the right to withhold the amount of the unworked advance payment no later than one month from the expiration date of the period established for its return, but on condition that the employee does not dispute the basis and amount of the deduction of such an advance payment. To withhold, the employer must obtain the written consent of the employee, as well as issue an appropriate order. Note that statements and orders do not have unified form, but are drawn arbitrarily.

Retention of unspent and not returned in a timely manner advance payment issued in connection with a business trip or transfer to another job in another area. Articles 168 and 168.1 of the Labor Code of the Russian Federation provide that in cases where: a) an employee is sent on a business trip; b) permanent work is carried out on the road or is traveling in nature - such an employee is entitled to reimbursement of travel expenses, rental of housing, additional expenses associated with living outside the place of permanent residence (daily allowance, field allowance), and other expenses incurred with permission or the knowledge of the employer. In this case, the employer can issue funds to the employee under the report.

Recall that the procedure for issuing funds to employees is carried out in accordance with the Regulations on the procedure for maintaining cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation dated October 12, 2011 N 373-P, approved by the Central Bank of the Russian Federation. According to paragraph 4.4 of this Regulation, cash is issued to the employee on a report basis on the basis of his written application. Such a statement is drawn up arbitrarily and in it the head makes an entry about the amount of cash and the period for which cash is issued. The same paragraph states that accountable person is obliged, within a period not exceeding three working days after the date of expiration of the period for which the cash was issued for the report, or from the day of going to work, to present to the chief accountant or accountant, and in their absence to the manager, an advance report with attached supporting documents.

For your information. The issuance of cash under the report is carried out subject to the full repayment by the accountable person of the debt for the amount of cash previously received under the report.

The procedure for withholding in this case is similar to the procedure for withholding an unworked advance payment. Note that the monthly period for withholding these amounts begins to run after three working days from the day set for the return of unspent funds by the employee.

Refund of amounts overpaid to the employee due to accounting errors or in the event that the body for considering individual labor disputes recognizes the employee's guilt in failure to comply with labor standards (part 3 of article 155 of the Labor Code of the Russian Federation) or simple (part 3 of article 157 of the Labor Code of the Russian Federation). Article 137 of the Labor Code of the Russian Federation establishes that wages overpaid to an employee (including due to incorrect application of labor legislation or other regulatory legal acts containing labor law norms) cannot be recovered from him, except for the following cases:

- There was a miscalculation. The Ruling of the Armed Forces of the Russian Federation of January 20, 2012 N 59-B11-17 says: from a literal interpretation of the norms of the current labor legislation, it follows that a counting error is considered to be an error made in arithmetic operations (actions related to counting), while technical errors, in including those committed through the fault of the employer, are not countable;

- the body for the consideration of individual labor disputes recognized the fault of the employee in failure to comply with labor standards (part 3 of article 155 of the Labor Code of the Russian Federation) or idle time (part 3 of article 157 of the Labor Code of the Russian Federation). Recall: part 3 of Art. 155 provides that in case of non-fulfillment of labor standards, non-fulfillment of labor (official) duties due to the fault of the employee, the payment of the normalized part of earnings is made in accordance with the volume of work performed. Article 157 establishes the procedure for paying for downtime, according to which downtime due to the fault of the employee is not paid;

- the salary was overpaid to the employee in connection with his illegal actions established by the court.

In the event that a counting error has occurred, deduction is made no later than one month from the date of expiration of the term for incorrectly calculated payments and provided that the employee does not dispute the grounds and amounts of deduction.

If the employee’s fault is established in failure to comply with labor standards or simple, then the deduction is made within a month from the date the decision of the commission on labor disputes or court.

Deductions from wages upon dismissal of an employee before the end of the working year in which he has already received annual paid leave, for unworked vacation days. In accordance with Art. 122 of the Labor Code of the Russian Federation, paid leave must be provided to the employee annually. At the same time, the right to use leave for the first year of work arises after six months of continuous work with this employer. By agreement of the parties, an employee may be granted paid leave before the expiration of six months. Thus, in the event of dismissal, the employer has the right to withhold part of the payment for the leave granted in advance.

However, in Art. 137 of the Labor Code of the Russian Federation provides for cases when deduction is not made. This is a situation where an employee leaves for the following reasons:

- refusal to transfer to another job, necessary for him in accordance with a medical certificate issued in accordance with the procedure established by federal laws and other regulatory legal acts of the Russian Federation, or the absence of an appropriate job for the employer (clause 8, part 1, article 77 of the Labor Code of the Russian Federation);

- liquidation of an organization or termination of activity by an individual entrepreneur (clause 1, part 1, article 81 of the Labor Code of the Russian Federation);

- reduction in the number or staff of employees of the organization, individual entrepreneur(clause 2, part 1, article 81);

- change of the owner of the property of the organization (in relation to the head of the organization, his deputies and the chief accountant) (clause 4, part 1, article 81);

- conscription for military service or assignment to an alternative civilian service replacing it (clause 1, part 1, article 83 of the Labor Code of the Russian Federation);

- reinstatement at work of a person who previously performed this work, by decision of the state labor inspectorate or court (clause 2, part 1, article 83);

- recognition of the employee as completely incapable of labor activity in accordance with a medical report (clause 5, part 1, article 83);

- the death of an employee or employer - an individual, as well as the recognition by the court of an employee or employer - an individual as dead or missing (clause 6, part 1, article 83);

- the onset of emergency circumstances that prevent the continuation of labor relations (military operations, catastrophe, natural disaster, major accident, epidemic and other emergency circumstances), if this circumstance is recognized by a decision of the Government of the Russian Federation or a public authority of a constituent entity of the Russian Federation (clause 7 of part 1 of Art. 83).

The amount of deductions from wages. By virtue of Art. 138 of the Labor Code of the Russian Federation, the total amount of all deductions for each payment of wages cannot exceed 20%, and in cases provided for by federal laws, 50% of the earnings due to the employee. When deducting from wages under several executive documents, in any case, the employee must be kept 50% of his income.

Note! The restrictions established by Art. 138 of the Labor Code of the Russian Federation do not apply to deductions from wages when serving corrective labor, collecting alimony for minor children, compensating for harm caused to the health of another person, compensating for harm to persons who have suffered damage due to the death of a breadwinner, and compensating for damage caused by a crime. The amount of deductions from earnings in these cases cannot exceed 70%.

We also note that deductions from payments that are not foreclosed in accordance with federal law are not allowed. Currently, the list of such income is established by paragraph 1 of Art. 101 of Law N 229-FZ. These include:

1) amounts of money paid in compensation for harm caused to health;

2) amounts of money paid in compensation for harm in connection with the death of the breadwinner;

3) amounts of money paid to persons who have received injuries (wounds, injuries, contusions) in the course of their performance official duties, and members of their families in the event of death (death) of these persons;

4) compensation payments at the expense of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets to citizens in connection with the care of disabled citizens;

5) monthly cash payments and (or) annual cash payments accrued in accordance with the legislation of the Russian Federation to certain categories of citizens (compensation for travel, purchase of medicines, etc.);

6) funds of maternity (family) capital, provided for by Law N 256-FZ;

7) and others.

With regard to the recovery of alimony in favor of minor children, as well as obligations for compensation for harm in connection with the death of the breadwinner, the restrictions on foreclosure established by paragraphs 1 and 4 of part 1 of Art. 101, do not apply to these amounts (part 2 of article 101 of Law N 229-FZ).

Recovery of the amount of damage from the employee in favor of the employer. If the employee is found guilty of causing damage to the employer, he can recover the amount of damage caused, not exceeding the average monthly earnings (Article 248 of the Labor Code of the Russian Federation). To do this, it is necessary to issue an order no later than one month from the date of the final determination by the employer of the amount of such damage. If the monthly period has expired or the employee does not agree to voluntarily compensate for the damage caused, and the amount of damage to be recovered exceeds the average monthly earnings of the perpetrator, then recovery can only be carried out through the courts.

Article 248 also provides that an employee guilty of causing damage to the employer may voluntarily compensate for it in whole or in part. By agreement of the parties employment contract compensation for damages by installments is allowed. To do this, it is necessary that the employee submits a written application to the employer - an obligation that indicates the amount of damage and specific payment terms. In addition, with the consent of the employer, the employee may transfer to him equivalent property to compensate for the damage caused or repair damaged property. Compensation for damages is made regardless of bringing the employee to disciplinary, administrative or criminal liability for actions or inaction that caused damage to the employer.

Note! Compensation for damages is made regardless of bringing the employee to disciplinary, administrative or criminal liability for actions or inaction that caused damage to the employer.

tax code

By virtue of paragraph 1 of Art. 226 Tax Code of the Russian Federation Russian organizations, from which or as a result of relations with which the taxpayer received income, are required to calculate, withhold from him and pay the amount of tax calculated in accordance with Art. 224 of the Tax Code of the Russian Federation, taking into account the features provided for by this article. In this case, organizations act as tax agents. They are obliged to withhold the accrued amount of tax directly from the income of the taxpayer when they are actually paid. In this case, the withholding is made by the tax agent at the expense of any funds paid by him to the taxpayer, in the event of the actual payment of funds to the taxpayer or on his behalf to third parties. The amount of tax withheld cannot exceed 50% of the amount of the payment (clause 4 of article 226).

Tax agents are obliged to transfer the calculated and withheld tax no later than the day of actual receipt of cash in the bank for the payment of income, as well as the day of transfer of income from the accounts of tax agents in the bank to the accounts of the taxpayer or on his behalf to the accounts of third parties in banks. In other cases, tax agents shall transfer the indicated amounts of tax no later than: the day following the day the taxpayer actually received income - for income paid in monetary form; the day following the day of the actual withholding of the calculated amount of tax - for income received by the taxpayer in kind or in the form of material benefits (clause 6 of article 226).

The Tax Code provides that if it is impossible to withhold the amount of tax from the taxpayer, the tax agent is obliged, not later than one month from the date of the end of the tax period in which the relevant circumstances arose, to inform the taxpayer and the tax authority at the place of its registration in writing about the impossibility to withhold the tax and the amount of tax. At the same time, the form of a message about the impossibility of withholding tax and the amount of tax and the procedure for submitting it to the tax authority are approved by the federal executive body authorized to control and supervise taxes and fees (clause 5, article 226 of the Tax Code of the Russian Federation). Currently, this form is approved by the Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation dated November 17, 2010 N ММВ-7-3 / 611@ “On approval of the form of information on the income of individuals and recommendations for filling it out, the format of information on the income of individuals in in electronic format, directories.

Family code

This Code provides for the collection of alimony for minor children. Article 81 of the RF IC states that in the absence of an agreement on the payment of alimony, the court collects them monthly from the parents: for one child - 1/4, for two children - 1/3, for three or more children - half of the earnings and (or) other parents' income. At the same time, the types of earnings and (or) other income that parents receive in rubles and (or) in foreign currency and from which alimony collected for minor children in accordance with Art. 81 of the RF IC are determined by the Government of the Russian Federation (Article 82 of the RF IC). Currently, the List of types of wages and other income from which alimony for minor children is deducted is approved by Decree of the Government of the Russian Federation of July 18, 1996 N 841 (hereinafter - List N 841). According to paragraph 1 of List N 841, alimony for the maintenance of minor children is withheld from all types of wages ( monetary reward, maintenance) and additional remuneration both at the main place of work and for part-time work, which parents receive in cash (rubles or foreign currency) and in kind.

Such collection is made after deduction (payment) from this salary and other income of taxes in accordance with the tax legislation (clause 4 of the List N 841). With regard to persons sentenced to corrective labor, the recovery of alimony according to executive documents is made from all earnings, minus deductions made by sentence or court order. From convicts serving sentences in correctional colonies, colonies-settlements, prisons, educational colonies, as well as persons who are in the narcological departments of psychiatric dispensaries and inpatient medical institutions, the recovery of alimony is made from all earnings and other income minus deductions for reimbursement of expenses for their content in these institutions.

Other federal laws

Law N 255-FZ: withholding overpaid benefits for temporary disability, for pregnancy and childbirth, for child care. In accordance with paragraph 4 of his Art. 15 The amounts of benefits for temporary disability, for pregnancy and childbirth, monthly allowance for child care, overpaid to the insured person, cannot be recovered from him, except in cases:

- counting error;

- dishonesty on the part of the recipient (submission of documents with knowingly incorrect information, including certificates (certificates) on the amount of earnings, on the basis of which these benefits are calculated, concealment of data affecting the receipt of benefits and its amount, other cases).

In this case, the deduction is made in the amount of not more than 20% of the amount due to the insured person with each subsequent payment of the benefit, or his salary. When the payment of benefits or earnings is terminated, the remaining debt is collected in court.

Law N 81-FZ: deduction of overpaid amounts of state benefits to citizens with children. According to Art. 19 of Law N 81-FZ, overpaid amounts of state benefits to citizens with children are withheld from the recipient only if the overpayment occurred through his fault (providing documents with deliberately incorrect information, hiding data that affects the right to assign state benefits to citizens with children , calculating their sizes). Deductions are made in the amount of not more than 20% of either the amount due to the recipient for each subsequent payment of state benefits to citizens with children, or the salary of the recipient in accordance with the requirements of the labor legislation of the Russian Federation. When the payment of benefits is terminated, the remaining debt is collected from the recipient in court.

Amounts overpaid to the recipient due to the fault of the body that assigned the state allowance to citizens with children are not subject to deduction, except in the case of a counting error. In this case, the damage is recovered from the perpetrators in the manner prescribed by the legislation of the Russian Federation.

Law N 229-FZ. Article 98 of this law establishes the procedure for imposing a penalty on the wages and other income of the debtor. Such a charge is made in the following cases:

- execution of executive documents containing requirements for the collection of periodic payments;

- recovery of an amount not exceeding 10,000 rubles;

- the debtor's lack or insufficiency of funds and other property to fulfill the requirements of the executive document in full.

Paragraph 3 of this article establishes that persons paying the debtor earnings or making other periodic payments, from the date of receipt of the executive document from the recoverer or bailiff, are obliged to withhold funds from the salary and other income of the debtor in accordance with the requirements contained in the executive document . Moreover, this collection must be carried out within three days from the date of payment. Transfer and transfer of funds are made at the expense of the debtor.

As for the amount of deduction from wages, according to paragraph 1 of Art. 99 of Law N 229-FZ, it is calculated on the basis of the amount remaining after taxes. In this case, the deduction can be no more than 50% of wages (paragraph 2 of article 99). However, this restriction does not apply in case of recovery:

- alimony for minor children;

- compensation for harm caused to health;

- compensation for harm in connection with the death of the breadwinner;

- Compensation for the damage caused by the crime.

In these cases, the amount of deduction from the salary and other income of the debtor-citizen cannot exceed 70% (clause 3, article 99 of Law N 229-FZ).

In addition, according to paragraph 4 of Art. 99 persons paying the debtor wages, pensions, stipends or making other periodic payments must report the change by the debtor of the place of work, study, place of receipt of pensions and other income to the bailiff and (or) the recoverer and return them the executive document with a note about collections made.

In conclusion, we note that in accordance with Part 3 of Art. 17.14 of the Code of Administrative Offenses of the Russian Federation in the event of a violation by a person who is not a debtor (in our case, an employer) of the legislation on enforcement proceedings, expressed in failure to comply with the legal requirements of a bailiff, refusal to receive confiscated property, providing false information about the property status of the debtor, loss of enforcement document, untimely dispatch of the executive document, an administrative fine is imposed:

- on officials- in the amount of 15,000 to 20,000 rubles;

- on legal entities- from 50,000 to 100,000 rubles.

In Art. 137, 138 of the Labor Code of the Russian Federation establishes the procedure for deducting amounts from an employee's earnings and limits on their size. Deductions are allowed only in cases provided for by the Labor Code and federal laws. The establishment of rules and restrictions is aimed at ensuring the protection of the rights of workers to wages.

General order

Deductions from the employee's earnings to pay off his debt to the employer are carried out in order to:

• Compensation for the unworked advance payment provided to the employee on account of salary.
• Repayment of an unspent and unreturned advance payment provided to an employee in connection with a transfer to another locality for another job or a business trip, or in other cases.
• Reimbursement of amounts paid to an employee in connection with accounting errors, if the employee is found guilty of non-compliance with labor standards or in idle time. In the latter case, the basis is the decision of the body authorized to consider individual labor disputes.

According to provisions h. 2 Article. 137 of the Labor Code of the Russian Federation, deductions are allowed upon dismissal of an employee until the end of the year on account of which paid leave was provided. Withholding is made for non-worked days. An exception to the rule, according to Art. 137 of the Labor Code of the Russian Federation, there are cases of termination of the contract on the grounds established in article 77 (part 1, clause 8), art. 81 (part 1 item 1, 2, 4), art. 83 (p. 1, 2, 5, 6, 7).

Timing

As established in Part 3 of Art. 137 of the Labor Code of the Russian Federation, the employer may issue an order to withhold those specified in par. 2, 3, 4 of the second part of the norm, before the expiration of 1 month. from the date of expiration of the period allotted for the return of an advance, incorrectly calculated payments or repayment of debts. This rule applies if the employee does not object to the grounds and amount of deduction.

Exceptions

They are provided for in Part 4 of Art. 137 of the Labor Code of the Russian Federation. Salary overpaid to an employee cannot be recovered from him, except in the following cases:

• Mistakes in calculations.
• When a citizen is found guilty of idle time or non-compliance with labor standards, which is confirmed by the commission on labor disputes.
• Excessive payment of earnings due to illegal actions of an employee established by the court.

Art. 137 of the Labor Code of the Russian Federation with comments

The content of the norm is consistent with the provisions of the ILO Convention on the Protection of Wages. Article 8 of this document provides that deductions from earnings can be made within the limits and in the manner prescribed in national legislation, in collective agreements or decisions of arbitration courts. Employees must be familiar with the established rules.

It should be noted that domestic legislation does not provide for the possibility of making deductions on the basis of a collective agreement, since the relevant conditions would worsen the position of a citizen in comparison with those established by law, which is unacceptable.

Any deductions at the discretion of the employer associated with the imposition on the employee of a part production costs, satisfaction of claims brought by third parties to both parties of legal relations (employer and employee) without a decision of the court or the consent of the employee.

Taxation

Within the meaning of paragraph 1 of Art. 137 of the Labor Code of the Russian Federation, deduction from an employee’s earnings can be carried out in the case expressly established in federal law. Currently, the Tax Code provides for the obligation of the employer as a tax agent to calculate and transfer personal income tax to the budget.

Tax deductions are made according to the rules of art. 226 NK. At the same time, its amount cannot exceed 50% of the salary. Withholding is made directly from income at the time of actual payment.

fines

They also apply to deductions permitted by Art. 137 of the Labor Code of the Russian Federation. The Code of Administrative Offenses contains Art. 32.2, according to the provisions of which the fine must be paid by transferring / depositing a specified amount to a banking or other organization.

In case of non-payment on time, a copy of the resolution on the imposition of this administrative sanction is sent by the authorized body / employee to the employer for the forced deduction of the amount from the earnings of the perpetrator.

A fine can also be imposed on the perpetrator as a criminal punishment. The recovery of the established amount is carried out by a court verdict.

As established by 31, a person must deduct the fine imputed to him before the expiration of a month from the date the court decision enters into force.

If the order is not executed voluntarily within the prescribed period, the penalty may be applied to the property of the perpetrator. If the amount of the penalty is less than 2 minimum wages, the material assets of the person are not enough to pay off the debt, it is allowed to deduct the amount from the earnings of the perpetrator. Control over the execution of court orders is entrusted to employees of the FSSP.

Deductions during corrective labor

They are also made on the basis of a sentence.

According to the provisions of Article 40 of the Penal Code, deductions are made from the earnings of the convict in the amount determined by the court. The timely and correct collection of the established amounts is the responsibility of the employer. The retention rules are enshrined in article 44 of the PEC.

Enforcement proceedings

It is carried out on the basis of documents issued by court orders / decisions, settlement agreements, etc.

According to Article 64 of the Federal Law No. 119, deductions from wages can be carried out to recover:

• periodic payments;
• amounts not exceeding 2 minimum wages;
• debts in the absence of the debtor's property sufficient to pay off obligations.

Nuance

The legislation provides for the possibility of making a deduction from the salary to pay off the employee's debt to the employer in the cases established by Art. 137 of the Labor Code of the Russian Federation, and as compensation to the latter for property damage.

The rules for compensation for losses to the employer are enshrined in Article 248.

Advance debt

Unused funds issued to an employee in connection with a business trip, transfer, etc., must be returned to them voluntarily. The employee must report on the costs incurred. In case of evading the return, the amounts will be collected by force.

In this case, 2 conditions must be met:

• The employee does not dispute the grounds and amount of the penalty.
• The employer issued an order before the expiration of a month from the date of expiration of the period provided for the return of advance amounts.

Explanations for Part 3

Employee objections must be in writing. The employee in his application may refer to the illegality / unreasonable deduction of amounts, as well as the incorrect determination of the amount of the penalty.

The term for the return of the unworked advance payment provided on account of the salary is determined by agreement of the parties. For amounts issued in connection with a business trip, the refund period is 3 days from the date of return of the employee.

Unworked vacation days

When an employee is dismissed before the end of the year in which he was granted leave, the deductions provided for in norm 137 are made at the time of the Rule for the provision of paid rest days, article 122 of the Code fixes.

List of exclusions from this rule expressly enshrined in part 3 of article 137 and is considered exhaustive.

Counting error

In practice, cases of excessive payment of salary amounts to a citizen due to incorrect arithmetic actions of the person responsible for the calculations are not uncommon.

To withhold such amounts, the 2 conditions mentioned above must be met: the absence of objections from the employee and the observance by the employer of the one-month period for issuing a recovery order. If this period is missed, the amounts can be withheld only in court.

When implementing the provisions of part 4 of Art. 137 of the Labor Code of the Russian Federation, one important nuance should be taken into account. An incorrect application of the legislation regulating the procedure for remuneration of labor, the terms of a collective agreement, or labor contract. Accordingly, overpaid funds in such cases are not subject to recovery. Withholding these amounts can be challenged in court.