types of retention. What are the types of deductions from the wages of employees

In accordance with Art. 137 of the Labor Code of the Russian Federation withholding from wages workers can be made only in cases directly provided for by the Labor Code of the Russian Federation or other federal laws.

Depending on the grounds, the following types of deductions are distinguished:

1) mandatory;

2) at the initiative of the employer;

3) by agreement between the employee and the employer.

The procedure for making deductions

If it is necessary to deduct from an employee simultaneously for several reasons, it is necessary to take into account the sequence established by law for the collection of such deductions.

First of all, mandatory deductions are made, provided for by the current legislation.

The amount of deductions from wages and other types of income of the debtor is calculated based on the amount remaining after tax withholding (Article 65 federal law dated July 21, 1997 No. 119-FZ "On Enforcement Proceedings" (hereinafter referred to as the Law on Enforcement Proceedings)).

Thus, among the mandatory deductions, the amounts of income tax are withheld first. individuals. Further, deductions are made according to executive documents, and then deductions are made at the initiative of the administration.

In the case of deductions under executive documents, the provisions of Art. 78 of the Law on Enforcement Proceedings, priority (if the debtor does not have enough money to satisfy all requirements for enforcement documents).

First of all, claims for the recovery of alimony, compensation for harm caused to health, as well as compensation for harm to persons who have suffered damage as a result of the death of the breadwinner are satisfied.

Secondly, the requirements of employees arising from labor relations are satisfied; member requirements production cooperatives related to their work in these organizations; claims for payment rendered by lawyers legal assistance, payment of remuneration due to the author for the use of his work, as well as for the use of a discovery, invention, utility model, industrial design, for which the relevant certificates have been issued.

In the third place, the requirements for contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation are satisfied.

In the fourth place, the requirements for payments to the budgets of all levels and state off-budget funds deductions to which are not provided for by the third stage.

In the fifth place, all other requirements are satisfied in the order in which executive documents are received.

The claims of each successive turn are satisfied after the full repayment of the claims of the previous turn, and if the amount of money collected is insufficient to fully satisfy all the claims of one turn, they are satisfied in proportion to the amount due to each claimant.

In accordance with Art. 138 of the Labor Code of the Russian Federation, the total amount of all deductions for each payment of wages cannot exceed 20%.

In cases stipulated by federal laws (when making mandatory deductions), the total amount of the amounts withheld in accordance with Art. 66 of the Law on Enforcement Proceedings cannot exceed 50% of wages and equivalent payments and extraditions due to be paid to individuals, even if there are several executive documents. The amount of restrictions should be calculated from the accrued amount in favor of the individual recipient minus income tax.

Restrictions on the amount of deductions from wages and equivalent payments and payments do not apply in the following cases:

1) when serving corrective labor;

2) in the recovery of alimony for minor children;

3) compensation for harm caused to health;

4) compensation for harm to persons who have suffered damage as a result of the death of the breadwinner;

5) compensation for damage caused by the crime.

In these cases, the amount of deductions from wages and equivalent payments and payments cannot exceed 70%.

These rules are also applied when foreclosing scholarships, pensions, remuneration due to the debtor for the use by the author of his copyright, the right to discover, invention, for which copyright certificates have been issued, as well as for rationalization proposals and industrial designs, for which certificates have been issued (Article 66 of the Law on Enforcement Proceedings).

Thus, when making deductions at the initiative of the administration, their sequence should be determined in such a way as not to exceed the maximum amounts of deductions permitted by applicable law.

For February 2006, the employee was paid a salary of 6,000 rubles. In the same month, the organization received an executive document on the recovery of 8,000 rubles from this employee.

For the purposes of the example, the employee's taxable income did not exceed RUB 20,000, which means the employee is entitled to standard tax deductions.

The amount of personal income tax for the month was [(6000 rubles - 400 rubles) 13%] = 728 rubles.

Deductions from wages are made in the following order:

1) personal income tax - 728 rubles;

2) deductions - 2636 rubles. ((6000 rubles - 169 rubles) 50%). Total deductions - 3364 rubles. (728 rubles + 2636 rubles).

The balance for further collection - 5364 rubles. (8000 rubles - 2636 rubles).

The employee's salary for February 2006 amounted to 5,000 rubles. (the employee does not receive other income in the organization).

Alimony for the maintenance of two minor children is withheld from the employee's salary. In addition, the employee has an unreturned accountable amount of 1000 rubles. For the purposes of the example, the employee is entitled to standard deductions.

Withholdings from wages for February are made in the following order:

1) personal income tax - 442 rubles. [(5000 rubles - 400 rubles - 600 rubles x 2) 13%];

2) deduction of alimony - 1519 rubles. 33 kop. [(5000 rubles - 442 rubles) 1 / s); 1 3) withholding of accountable amounts.

Looking ahead, let's say: monthly deductions of amounts in compensation for unreturned accountable amounts in accordance with Art. 138 of the Labor Code of the Russian Federation can be made in the amount of not more than 20% of the amounts due to be paid to the employee.

The amount of deductions is 911.6 rubles. [(5000 RUB - 442 RUB) 20%].

The total amount of deductions minus personal income tax should not exceed 70%, since alimony is withheld from the employee.

The maximum amount of deductions is 3190 rubles. 60 kop. [(5000 RUB - - 442 RUB) 70%].

The amount of deductions for alimony and the accountable amount for February 2006 is 2430 rubles. 93 kop. (1519.33 rubles + 911.6 rubles).

The sequence of deductions and the presence of restrictions on the amount of recovery at the initiative of the administration can become difficult if they are carried out simultaneously with executive documents. And if the employee's income is not enough to satisfy all the requirements, then deductions at the initiative of the administration cannot be made until the time from which mandatory deductions for executive documents cease.

Deductions as agreed between the employer and individuals are made last. The amounts of deductions are determined by agreement of the parties on the basis of concluded agreements, obligations, written consents and statements. Such deductions are made regardless of the amount of other deductions calculated and limit sizes are not limited, since there is a mutual consent of the parties (primarily the employee) to fulfill obligations by deducting amounts from wages.

In accordance with Art. 138 of the Labor Code of the Russian Federation, deductions from payments that are not levied in accordance with federal law are not allowed. So, according to Art. 69 of the Law on Enforcement Proceedings, penalties cannot be directed to the following amounts of money paid to individuals:

1) in compensation for harm caused to health, as well as in compensation for harm to persons who suffered damage as a result of the death of the breadwinner;

2) to persons who have been injured (wounded, injured, contused) while performing official duties, and members of their families in the event of death (death) of these persons;

3) in connection with the birth of a child; mothers of many children; single father or mother; for the maintenance of minor children during the search for their parents; pensioners and disabled people of the 1st group for their care; victims for additional food, sanatorium treatment, prosthetics and expenses for caring for them in case of harm to health; for maintenance obligations;

4) for work with harmful working conditions or in extreme situations, as well as for citizens exposed to radiation due to catastrophes or accidents at nuclear power plants, and in other cases established by the legislation of the Russian Federation;

5) organizations in connection with the birth of a child, with the death of relatives, with the registration of marriage;

6) severance pay paid upon dismissal.

Mandatory deductions

Mandatory deductions include:

1) personal income tax;

2) alimony collected under executive documents or documents equivalent to them;

3) deductions under executive documents in favor of legal entities and individuals.

It happens that the organization must deduct a certain amount of money from the salary of its employee. For example, in order to pay alimony, compensate for damage caused by an employee to other people, and pay off fines. How much can you do this? How should such transactions be accounted for? We will answer these and other questions in the article. An organization can withhold certain amounts of money from the salary of its employees. Such deductions can be in favor of the budget, the organization itself or third parties. Thus, personal income tax and fines for violation of tax and administrative legislation are withheld in favor of the budget. In its favor, the enterprise can withhold accountable amounts that the employee did not return, vacation pay for unworked days of paid leave, material damage caused to the organization. In favor of third parties, the enterprise withholds alimony, various contributions, which are transferred at the request of the employee to insurance and charity organisations, amounts in compensation for damage to other people, etc. All deductions can be divided into four groups: - mandatory; - at the initiative of the organization; - at the request of the employee; - according to the executive inscriptions of notary offices. In our article we will tell you how to reflect mandatory deductions from employees' salaries. executive documents Organization in without fail must make deductions from the salaries of its employees according to executive documents. Such documents include: - writ of execution issued by the courts; - court orders; - notarized agreements on the payment of alimony; - decisions of bailiffs. Most often, money is withheld from the salary of employees on the basis of a writ of execution (alimony, the amount of compensation for moral and material damage that the employee caused to other people). A writ of execution is a document issued by the court on the basis of its decision. It indicates the reason and amount of deductions. We note that if the organization withholds money on the basis of a writ of execution, then the order of the head and the consent of the employee are not required. When the writ of execution enters the organization, it must be registered and transferred to the accounting department no later than the next day. In the accounting department, any writ of execution is also registered in a special journal and stored as a strict reporting form. In addition, the organization must inform the person in whose favor the withholding occurs and the bailiff about the receipt of the writ of execution. For this in free form it is necessary to draw up two letters - to the court and to the recoverer. It may happen that the employee from whom the organization withholds part of the salary quits. In this case, the writ of execution should indicate how much has already been deducted from it and how much has not yet been deducted from it. These marks must be certified with the seal of the organization and, within three days after the dismissal of the employee, be submitted to the court at his new place of work. If it is unknown, then to the court at the place of residence of the employee. In the event that you do not know the address of your former employee, the writ of execution should be sent to the court at the location of the organization. Then it is necessary to inform the recoverer and the bailiff about where the writ of execution was sent. Hold size The amount of deductions, as a rule, should not exceed 50 percent of the employee's earnings minus personal income tax. But there are times when an organization can hold much more - up to 70 percent. Such cases are specified in Article 66 of the Federal Law of July 21, 1997 No. 119-FZ “On Enforcement Proceedings” (hereinafter referred to as Law No. 119-FZ). Thus, an organization can withhold 70 percent of an employee’s earnings: - when collecting alimony for minor children; a crime. The organization withholds money from the wages of employees, as well as from amounts equivalent to wages (allowances, additional payments, bonuses, remunerations), scholarships, royalties, etc. When withholding money from an employee who worked part-time for a month due to absenteeism, the amount is calculated based on his full salary. But in this case too total amount deductions cannot exceed 50 percent of the salary (in some cases - 70 percent). Money cannot be withheld from the following payments: - compensation for harm caused to health, or in case of damage received due to the death of the breadwinner; - compensation for injury, injury, mutilation received in the performance of official duties; – payments in connection with the birth of a child; – compensation for work during harmful conditions labor; - severance pay, issued upon dismissal, etc. A complete list of such payments is indicated in article 69 of Law No. 119-FZ. Mandatory deduction accounting Mandatory deductions should be taken into account on the sub-account “Settlements on executive documents” of account 76. When keeping money in accounting, it is necessary to make the following entry: DEBIT 70 CREDIT 76 sub-account "Settlements on executive documents"- money was withheld from the employee's salary according to the executive document. When paying the withheld money, the recoverer should make an entry: DEBIT 76 sub-account "Settlements on executive documents" CREDIT 50, 51- the withheld money was issued (transferred) to the recoverer. If the organization transfers the withheld amount by mail, then the following entries should be made in the accounting: DEBIT 57 CREDIT 50– the retained money was handed over to the post office for sending to the claimant; DEBIT 76 sub-account "Settlements on executive documents" CREDIT 57- the retained amount received by the recoverer is written off. The retained amount can be written off only after a notification arrives from the mail that the money has been transferred to the recoverer. If the location of the recoverer is unknown, then the retained amounts are transferred to the deposit account of the court at the location of the organization. Example 1 Sidorov, an employee of Mercury LLC, has a child, but is not married. Every month he is obliged to pay alimony in the amount of 25 percent of his income. Postal costs for sending alimony are 2 percent of their amount. Sidorov's salary is 12,000 rubles. In addition, in June he was given a bonus of 4,000 rubles. In June 2003, the employee was not entitled to standard deductions, since his total income since the beginning of the year exceeded 20,000 rubles. The organization pays a premium for insurance against accidents at work and occupational diseases at a rate of 1 percent, and UST at a rate of 35.6 percent. The amount of personal income tax withheld from Sidorov in June is: (12,000 rubles + 4,000 rubles) x 13% = 2,080 rubles. The amount of income from which alimony will be withheld will be: 12,000 rubles + 4,000 rubles - 2,080 rubles = 13,920 rubles. is equal to: 3480 rubles x 2% = 69.6 rubles. Thus, on account of the payment of alimony, Mercury will withhold from Sidorov: 3480 rubles + 69.6 rubles \u003d 3549.6 rubles. In the accounting records of Mercury, entries will be made: DEBIT 20 CREDIT 70- 16,000 rubles (12,000 + 4,000) - Sidorov's salary and bonus were accrued; DEBIT 20 CREDIT 69-1- 160 rubles (16,000 rubles x 1%) - a premium has been charged for insurance against accidents at work and occupational diseases; DEBIT 20 CREDIT 69-1- 640 rubles (16,000 rubles X 4%) - UST is accrued in the part that is payable to the social insurance fund; DEBIT 20 CREDIT 68 sub-account "Settlements for UST"- 4480 rubles (16,000 rubles x 28%) - UST is accrued in the part that is payable to the federal budget; DEBIT 68 sub-account "Settlements for UST" CREDIT 69-2- 2,240 rubles (16,000 rubles x 14%) - accrued contributions for compulsory pension insurance are offset against the payment of UST to the federal budget; DEBIT 20 CREDIT 69-3- 576 rubles (16,000 rubles x 3.6%) - UST is accrued in the part that is payable to health insurance funds; DEBIT 70 CREDIT 68 sub-account "Calculations for personal income tax"- 2080 rubles - personal income tax withheld from Sidorov; DEBIT 70 CREDIT 76 sub-account "Settlements on writ of execution"- 3549.6 rubles - alimony on the writ of execution and the cost of postal transfers were withheld; DEBIT 70 CREDIT 50- 10,370.4 rubles (16,000 - 2080 - 3549.6) - wages and bonuses were given to Sidorov from the cash desk; DEBIT 57 CREDIT 50- 3480 rubles - the amount of alimony was handed over to the cash desk of the postal organization for transfer; DEBIT 76 sub-account "Settlements on writ of execution" CREDIT 50- 69.6 rubles - expenses for the postal transfer of alimony paid from the cash desk; DEBIT 76 sub-account "Settlements on writ of execution" CREDIT 57- 3480 rubles - the amount of alimony was written off after receipt of a notice of their receipt by the claimant.

Deductions from the employee's wages are divided into several types. At the same time, not all employees know exactly how deductions from wages occur and on what grounds.

In some situations, employers take advantage of the lack of awareness of their employees and try to withhold part of the salary, violating labor laws.

In this article, we will consider all types of deductions from the wages of employees, how this procedure takes place, and also touch on the question of how this rule is reflected in the current Labor Code RF.

Deductions from wages: groups and types

All deductions from the employee's salary can be divided into three main groups, as well as into types, namely:

1. Mandatory deductions:

• deductions on a writ of execution (alimony);
• personal income tax (PIT).

2. At the initiative of the employee, retention is possible in such situations:

• under a loan agreement;
• when deducting additional insurance premiums for the funded part of the pension;
• for employee use mobile communications over the limit.

3. At the initiative of the employer, payments are withheld if:

• the employee did not work out the advance that he had already received;
• the employee was fired in the year for which he already had a vacation;
• in case of idle time or non-compliance with labor standards;
• funds were paid due to incorrect calculation;
• working days were not worked by the employee (upon his dismissal).

Mandatory payroll deductions

As we have already noted, mandatory deductions from an employee’s salary under the Labor Code of the Russian Federation are personal income tax, as well as alimony. Let's consider each type in more detail.

Withholding child support from wages

Note that alimony can only be withheld on a documentary basis. The order of retention is regulated by:

1. Law on Enforcement Proceedings.
2. Family Code of the Russian Federation.

Alimony may be withheld for:

• children who have not reached the age of majority;
• other adult family members (in the absence of their ability to work).

The grounds for paying child support are as follows:

• by court decision (if there is a court order or writ of execution);
• upon agreement of this issue by the parents of the child (a notarized agreement must be drawn up).

The original documents must be submitted to the accounting department of the enterprise.

Amount of children	Part of the employee's income (per month)
	25%	1 / 4
	33%	1 / 3
3 (or more)	50%	1 / 2

Please note that these shares may be increased or decreased at the discretion of the court. The court takes into account financial situation and other circumstances of the parties.

In general, deductions from an employee's salary for child support will be calculated from the amount left after taxes.

Within three days after the salary was paid to the employee, the company must withhold alimony from his income.

If several writ of execution comes to an employee of the company, then the amount of deductions (total) cannot be more than 70%.

If the company has an employee who has debts for alimony and changes his job, then the organization must notify the bailiff about this. Then the enterprise is obliged to return to the bailiff the executive document, which should contain a note about what penalties were made from the employee.

Withholding income tax from wages

Upon actual payment of wages, the amount of personal income tax that has been accrued must be withheld from the income of the taxpayer. This rule is provided tax code(paragraph 4, article 226).

When the actual payout occurs, the deduction can be made from any Money which are paid to the taxpayer by the tax agent. In this case, the amount of withholding cannot exceed 50% of the amount to be paid.

Withheld personal income tax must be transferred no later than the day when the bank received the money to pay income to the employee.

Employee-initiated payroll deductions

Withholding under a loan agreement

A loan agreement is the basis for deducting a sum of money from an employee's salary. The document must be concluded between the employee and the employer. The agreement reflects the following provisions:

• the amount of the loan provided to the employee;
• term of the loan (the period for which the debt must be repaid);
• the amount of interest under the terms of the agreement;
• refund procedure.

Due to the fact that the deduction of money under the loan agreement will be carried out from the salary of the employee, the latter should issue an application in which it will appear, approximately the following wording:

“I ask you to keep 1,500 rubles a month to pay off the loan.”

Withholding additional insurance premiums for the funded part of the pension

This type of withholding is admissible only on the basis of the application of the employee (in writing). The document must include the following points:

1. How much insurance premiums must be withheld each month.
2. How should they be calculated.

After the employer receives the application filed by the employee, he is obliged to withhold and also transfer additional insurance premiums to the funded part of the employee's labor pension.

Mobile usage hold

This form of deduction from the employee's salary is relevant if the company has set limit expenses for the use of mobile services. Thus, in case of exceeding the limit, the employee will have to compensate for this excess at the expense of his own funds.

Withholding from salary cellular communication will be based on the local act of the enterprise. For example, such a document may be the Regulation on remuneration. It should contain the procedure for compensation by a communication services employee.

In addition, an employee can write an application with a request to deduct funds from his income to compensate for mobile communications services.

Employer-initiated payroll deductions

The initiative to make deductions from an employee's salary can come not only from the employee, but also from the employer. In accordance with Russian legislation, the employer can make deductions from the employee's income in such situations, for example, if the employee has not worked off the advance that he received. In addition, the employer can deduct from the salary of an employee in such situations:

Basis for retention

The financial services of the organization have the right to withhold money from the wages of their employees only in cases established by law. This is stated in Article 137 of the Labor Code.

Based on the norms of the Labor Code and other legal acts (Tax, Family Code, etc.), the following types of deductions are distinguished:

• Mandatory;
• Deductions from wages at the initiative of the employer;
• At the request of the employee.

Mandatory deductions

The employer makes such deductions from the salary of his employee without fail, regardless of the will of the parties. The grounds for their collection are tax legislation and writ of execution against the employee.

The only tax deducted from the salary is personal income tax (personal income tax), chapter 23 of the Tax Code is devoted to it. The amount of tax in most cases is 13% of the employee's income: salary, bonus, vacation pay, etc.

Article 217 of the Tax Code indicates those payments from which personal income tax is not withheld, for example, payments for sick leave(you can find out more about whether the sick leave is subject to personal income tax), maternity benefits, etc.

The second type of mandatory deductions is regulated by the Law “On Enforcement Proceedings” No. 229-FZ, adopted on October 2, 2007 (hereinafter referred to as the Law). In accordance with Article 98, the employer must withhold money from the salary of his employee from the moment the bailiff or claimant transfers the writ of execution to him (when the amount of debt is not more than 25,000 rubles).

Most often, a writ of execution comes to work due to debt for:

• alimony;
• a court decision on compensation for material or moral damage;
• a court verdict indicating compensation for harm caused by a crime, or the execution of a punishment, for example, withholding a fine from an employee's salary.

Deductions on writ of execution must be carried out no later than 3 days after the payroll.

It is worth noting: Payroll deductions are the most effective way to collect child support from a parent. That is why writ of execution for the recovery of alimony comes at the place of work. In accordance with the Family Code, the following is deducted from the employee:

• for 1 child - 25% of earnings;
• for 2 children - 33.3% of earnings;
• for 3 or more children - 50% of earnings.

Whether child support is withheld from sick leave, find out more.

Tenant-initiated deductions

An employer may initiate the deprivation of an employee of part of the salary only in cases expressly provided for by law. Article 137 of the Labor Code contains a closed list of such situations:

1. The employee did not work out the advance payment issued to him. We can also talk about the advance that the employer issued to the employee on a business trip. Such a case can occur if, after the advance payment, the employee, for example, quit or went on vacation.
2. The employee was given more wages than necessary due to a counting error. Withholding can be carried out no later than one month from the date of the error.
3. The employee was found guilty by the CCC or the court of idle time (part 3, p. 157 of the Labor Code) or failure to comply with labor standards (art. 155), as a result of which he was paid an excessive salary.
4. The employee caused material damage to the employee. To do this, the employee must be appropriately involved in liability(Art. 241-243 of the Labor Code), that is, it is necessary to produce. In addition, all deductions and deductions from wages cannot be more than average monthly income employee. Otherwise, the employer needs to go to court and collect the amount of the writ of execution.
5. Dismissal of a person before the end of the year for which he has already received full leave. Withholding will be lawful only upon dismissal for specific reasons. For example, termination labor relations in connection with the downsizing or liquidation of the organization does not provide an opportunity for such retention. How to keep overpaid vacation pay upon dismissal, read the article.

An important point is that deductions at the initiative of the employer can only take place with the consent of the employee. In the absence of such, only the court can decide on deductions from wages.

Employee-initiated deductions

Additionally

In addition, at the request of the employee, part of his salary can be transferred:

• to a deposit account in a bank;
• to pay for tuition at any educational institution;
• to pay for services (for example, for the Internet);
• to the account of third parties in the form of material assistance.

An employee can voluntarily request that a certain amount of money be withheld from his earnings for specific purposes. Most often, these costs go to:

• contribution to the union;
• additional voluntary contributions for insurance (medical or pension);
• repayment of debt taken from the employer;
• payments on a bank loan;
• charitable contributions.

The costs associated with such deductions, such as bank fees, are borne by the employee.

An application for deduction from wages, written according to the model, is a necessary basis confirming the voluntary actions of the employee. Putting pressure on an employee by the employer to make certain payments is a gross violation of labor laws.

Income that cannot be withheld

Article 101 of the Law names all types of income from which deduction cannot be made, in particular, they include:

• Money paid for harm caused to a person's health (from these amounts, alimony or compensation for harm in connection with the loss of a breadwinner can be withheld).
• Payments to employees who have injured their health while on duty, as well as to their family members in the event of the death of an employee. Read about the reimbursement of expenses to an employee as a result of an accident at work at the link.
• Compensation payments: on a business trip, transfer to another locality, in case of failure of the working tool that belonged to the employee.
• Survivor benefits.
• Child care allowance.
• One-time financial assistance in connection with the death of a loved one, the birth of a child, marriage, emergency or natural disaster.
• Compensation (full or partial) of the cost of vouchers, which is made by the employer to his employees.

Watch the video about employee deductions

Hold amount

Mandatory

In accordance with paragraph 2 of Article 99 of the Law, if it is necessary to withhold on 2 or more writ of execution, the total amount of deductions should not exceed half of net income person. That is wages minus income tax.

Exceptions to the rule are mandatory deductions from wages for the payment of alimony, compensation for the harmful consequences of a crime, compensation for harm to health, harm associated with the death of a breadwinner. In such situations, the maximum deduction is 70%.

The organization has the right to withhold money from the salary of its employee, as well as from the amounts that are equated to the salary: bonuses, additional payments, bonuses, allowances and other remuneration.

At the initiative of the employer

Article 138 of the Labor Code defines the maximum amount of such deductions at 20% of earnings. At the same time, mandatory deductions are first deducted from wages, and 20% is deducted from the remaining amount.

At the initiative of the worker

Deductions of this type are in fact the right of the employee himself to dispose of his salary. Therefore, at the request of the employee, the entire salary can be withheld.

Learn more about this topic by asking questions in the comments to the article.