Almost any accountant has a question of how to calculate the alimony. Even if such employees have not yet been in the organization, then one day a new employee comes and puts an application for voluntary payment of alimony on the accountant's desk, or a writ of execution from bailiffs arrives by mail.
It is necessary
- - Decree of the Government of the Russian Federation No. 841 of July 18, 1996 "On the List of Types of Wages and Other Income, from which Alimony for Minor Children is Withheld",
- - Family Code of the Russian Federation.
Instructions
Step 1
When specifying a specific amount of alimony in the writ of execution, you do not need to calculate anything. To calculate the specified percentage, accrue the salary of the alimony employee, which will include all types of payments due to him in this month (for example, official salary, additional payment for night time, vacation pay, etc.)
Step 2
Compare the charges with Decree No. 841 of 18.07.96, which contains a list of incomes from which alimony must be withheld. It also contains exceptions, i.e. income that should not be included in the base for calculating alimony (for example, severance pay upon dismissal, material assistance in case of natural disasters, the birth of a child, the death of a close relative, etc.).
Step 3
Make the necessary deductions, calculate personal income tax from earnings, tk. alimony is calculated from the amount of accruals reduced by the amount of taxes.
Step 4
After adding up all the income included in the base for calculating alimony, subtract the personal income tax from this amount.
Step 5
From the amount received, calculate the percentage of alimony indicated in the alimony statement or in the bailiff's writ of execution.
For example: An employee received a salary of 12,000 rubles in August, payment for work on holidays 1,000 rubles, vacation pay for September 6,000 rubles. Alimony under the writ of execution is 25%.
Personal income tax in this case will be: (12000 + 1000 + 6000) * 13% = 2470 rubles.
Base for calculating alimony: 12000 + 1000 + 6000-2470 = 16530 p.
Alimony amount: 16530 * 25% = 4132.5 p.
Step 6
If an alimony debt is indicated in the writ of execution, then every month, in addition to the main percentage of alimony, keep the debt as well. In total, they should not exceed 50% of the employee's total earnings.
Step 7
Remember that when transferring alimony via mail, the postage for sending money is subject to withholding from the alimony.
