Types of deductions from sn. Deductions made from wages
In accordance with Art. 137 of the Labor Code of the Russian Federation, deductions from the wages of employees 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 of the Federal Law of July 21, 1997 No. 119-ФЗ “On Enforcement Proceedings” (hereinafter referred to as the Law on Enforcement Proceedings)).
Thus, among the mandatory deductions, the amounts of personal income tax are the first to be withheld. 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; requirements of members of production cooperatives related to their work in these organizations; claims for payment of legal assistance provided by lawyers, 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, claims for payments to the budgets of all levels and state off-budget funds, deductions to which are not provided for in the third stage, are satisfied.
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 stipends, 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 (Art. 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 size of other calculated deductions and are not limited to maximum sizes, 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) persons who have been injured (wounds, injuries, contusions) in the performance of their 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.
According to the current Labor Code (Labor Code of the Russian Federation), each employee, regardless of whether the enterprise is public or private, is required to pay for work (paragraph 136). When applying for a job, the amount of wages (SW) is displayed in one of the main articles of the agreement (paragraph 56).
However, the labor legislation and current federal laws provide for cases of reducing the size of the salary due to special payments and compensations. The calculation of the amount of deductions from wages and their types are described in paragraphs 137 and 138 of the TK.
Legislative grounds
Paragraph 137 of the Labor Code states that all penalties made from the amount of the employee's wages are divided into mandatory and optional. In turn, optional deductions can be made at the initiative of the employer or employee.
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At the same time, the mandatory ones are carried out exclusively by the employer and consist of a limited list of deductions.
- Taxes. Payments provided for by the Tax Code (TC RF) apply to all citizens of the Russian Federation.
- Contributions to the FIU. Social insurance, which is a guarantor of state assistance upon reaching retirement age.
- Medical insurance (FSS). Personnel life insurance.
- Enforcement orders. These include:
- calculation of alimony for the maintenance of minors;
- payments in the form of compensation for the harm caused;
- maintenance of prisoners.
Calculation of wages
When considering the components of remuneration for labor activity, three groups of accruals can be distinguished.
Basic salary
We are talking about the existing rate or the amount indicated in the labor, collective, civil contract.
Special surcharges
Salary allowances may be based on the nature of the work, as well as due to skill level and other conditions stipulated by the Labor Code.
Prizes
The payment of such allowances is prescribed by the labor legislation of the Russian Federation or the order of the head of the enterprise.
According to the accounting of each of the parts, the costs are incurred from the total amount.
Note! Penalties that are provided by the judicial authority in connection with the maintenance of a minor child are made regardless of the nature of the income.
Based on the Federal Law (FZ), which describes the actions of enforcement proceedings, there are a number of incomes that are excluded from the amount from which payments are made:
- compensation related to the loss of a breadwinner and family members;
- health benefits;
- state aid.
Calculation of mandatory costs
Important! When calculating deductions from the wages of employees, it is worth considering the fact that the first step is the calculation in accordance with the tax code. The amount of payments of enforcement proceedings and non-binding nature is withdrawn from the remaining income.
personal income tax
In the case of consideration of costs that are transferred to the state budget from the salary of the employee, the Government of the Russian Federation and paragraph 226 of the Tax Code of the Russian Federation provides for a special income tax (PIT). The calculation of withholding personal income tax from wages is made taking into account the existing tax rate. For 2018, the rate of this indicator is thirteen percent.
Consider the calculation of deductions from personal income tax wages in the presence of a rate of 40,000 rubles, an allowance for hazardous work of 10,000 rubles and a bonus of 1,250 rubles.
Initially, we calculate the employee's income, since personal income tax calculations are made based on the total amount of monthly income:
40000 + 10000 + 1250 = 51250 rubles.
That is, the amount of the monthly income of the employee amounted to 51,250 rubles.
We calculate the amount of personal income tax withholding:
51250 x 13% = 6662 rubles and 50 kopecks.
FIU
Monthly withdrawals from the salary of an employee in the PFR are carried out in accordance with Federal Law 212.
For 2018, the amount of insurance contributions to the Pension Fund of the Russian Federation is twenty-two percent.
For an example of calculating the remaining income after making social insurance contributions, we will use the specified income conditions for the month - 51,250 rubles.
Calculate contributions to the pension fund:
51250 x 22% = 11275 rubles.
MHIF and FSS
According to Federal Law 125, before a new employee is hired, compulsory medical and social insurance must be made.
The established size of the MHIF for 2018 is 5.1%.
Let's determine the amount of the contribution:
51250 x 5.1% = 2613 rubles and 75 kopecks.
The tariff for social insurance against temporary disability (FSS) is 2.9%.
51250 x 2.9% = 1486 rubles and 25 kopecks.
Thus, after the transfer of funds in accordance with the Tax Code of the Russian Federation, the employee will receive the amount in his hands:
51250 - (6662.5 + 11275 + 2613.75 + 1486.25) = 29212 rubles. 50 kop.
Note! The initial income of the worker was 51,250 rubles, after mandatory deductions, the amount of income is 29,212 rubles and 50 kopecks, which is permissible under paragraph 138 of the Labor Code (up to 50% of salary).
Enforcement proceedings
Based on paragraphs 80, 81 and 109 of the Family Code, as well as on Federal Law 229, alimony for the maintenance of a minor may be provided as a deduction from wages. Depending on the number of children, the amount of the contribution is calculated as a percentage of income:
- one child - one fourth;
- two children - thirty-three percent;
- three or more - half the income.
Important! According to paragraph 138 of the TK, the maximum amount of deductions from the RFP in the presence of alimony for the maintenance of a minor cannot be seventy percent of the employee's income.
We will calculate the amount of deduction from wages, taking into account the obligations for the maintenance of one child:
44587.5 x 25% = 11146 rubles and 88 kopecks.
In this case, the final amount of the RFP payable is:
44587.5 - 11146.88 = 33440 rubles and 62 kopecks.
If a situation arises when the main deductions were made and further withdrawals of funds, respectively, the enforcement proceeding exceeds the level of 70% of the total salary of the employee, he is credited with the position as the payer, who overdue payment for the remaining amount.
Leonov Alexander Vladimirovich, member of the Expert Council on Tax Legislation under the Committee of the State Duma of the Russian Federation on Budget and Taxes, tells about the calculation of the amount of deductions from wages
Deductions are made from the wages accrued to the employee. The Labor Code provides that deductions from wages can be made only in cases provided for by law. Article 107 of the Labor Code establishes a list of grounds for the production of deductions. The limits and amounts of deductions from wages are determined by Article 108 of the Labor Code.
All types of deductions made from wages and other remunerations accrued in favor of employees can be divided into:
1) mandatory;
2) at the initiative of the employer;
3) at the initiative of the employee.
Let's take a closer look at these types of retention:
1) mandatory deductions are made in order to fulfill the employee's tax and other obligations. These include, in particular:
Withholding income tax calculated by the employer as a tax agent, and mandatory insurance contributions to the Social Security Fund;
Deductions on writ of execution and documents equated to them (for example, on alimony, on court verdicts on sentencing in the form of corrective labor with deduction of a certain part of wages to the state income, on decisions of bodies and officials who are granted the right to impose administrative penalties on citizens in the form of a fine, in other cases).
2) in addition to the mandatory deductions made in accordance with the law, the employer has the right to deduct other amounts from the employees' wages at his own order to pay off their debts. For example:
To return the advance paid on account of wages;
To recover amounts overpaid due to accounting errors;
To pay off an unspent and not returned in a timely manner advance payment issued for a business trip or transfer to another locality;
For economic needs, if the employee does not dispute the grounds and amount of deduction;
When an employee is dismissed before the end of the working year in which he has already received labor leave, for unworked vacation days - in cases provided for by the Labor Code;
In case of compensation for damage caused through the fault of the employee to the employer, in an amount not exceeding his average monthly earnings;
3) deductions from employees' wages for cashless payments are carried out upon their written application in order to resolve domestic, social issues, including those related to the payment of amounts under a loan agreement, utility bills, trade union dues. The transfer of monetary amounts by bank transfer is carried out simultaneously with the payment of wages to employees to the accounts of the relevant organizations by the employer free of charge or on the terms determined by collective agreements, agreements. However, it must be remembered that with each payment of wages, the total amount of all deductions cannot exceed 20% , and in cases provided for by law - 50% of the wages due to be paid to the employee. When deducting from wages for several executive documents, the employee must also be kept at least 50% of earnings. These restrictions do not apply to deductions from wages in the recovery of alimony for minor children and expenses spent by the state on the maintenance of children who are in state care. However, the employee must be kept at least 30% of earnings. In addition, it should be noted that deductions from the amounts of severance pay, compensation and other payments provided for by law, which are not levied under the law, are not allowed.
The following deductions are made from wages:
1. income tax
Paid in accordance with the legislation of the Republic of Belarus. Payers are individuals: citizens of the Republic of Belarus, foreign citizens and stateless persons permanently staying on the territory of the Republic of Belarus for more than 183 days in a calendar year.
The tax is levied on the income of individuals in cash and in kind, i.е. wages, bonuses and other remuneration associated with the performance of labor duties, including part-time jobs, etc.
Income is determined at the end of the calendar month as the total amount of all income of an individual received from all sources during the calendar month.
When determining income for tax purposes, tax deductions are deducted from it.
The tax is determined on the income of the month for which the payment is made and is withheld upon payment of the income for that month. When issuing wages in the form of an advance payment in an amount greater than is due for accrual per month, the entire amount is subject to taxation.
Consider an example of withholding income tax:
According to the payroll for May 2013:
Rozhnova N.N. has 1 dependent child.
Monthly wages amounted to 2,077,600 rubles.
for children - 155,000 * 1 (dependent) = 155,000 rubles.
for yourself - 155,000 * 1 = 155,000 rubles.
Total benefits: 310,000 rubles.
Subtract benefits from wages: 2,077,600–310,000 = 1,767,600 rubles
The amount of income tax is: 1767600 * 12% = 212112 rubles.
2. according to writ of execution.
Writs of execution are writ of execution issued by courts, as well as other documents, on the basis of which deductions are made in an indisputable manner from all types of earnings and other payments. These documents are subject to strict control over their execution.
One of the types of deductions on writ of execution is the withholding of alimony. Alimony for minor children is collected from their parents for one child -25%, for two - 33% and for three or more - 50% of the earnings or other income of parents
The head, on the basis of a writ of execution, is obliged to deduct from his salary monthly sums of established amounts and pay no later than three days from the date of issuance of wages, benefits, etc. person specified in the application or writ of execution.
Let's look at an example:
From the salary of Chepikov V.V. withhold 25% of the alimony according to the executive document issued by the court.
Trade union dues and income tax are deducted from wages in the Social Security Fund: 3,047,500 - 30,500 - 30,500 - 134,800 = 2,851,700 rubles.
We calculate the amount withheld under executive documents:
2851700 * 25% = 712900 rubles.
Total payable: 3047500 - 30500 - 30500 - 134800 - 712900 = 2138800 rubles.
1. union dues.
From the wages of workers, upon their written application, trade union dues are deducted, which are transferred to the account of the trade union organization.
Let's look at an example:
Trade union dues are withheld in the amount of 1% of the amount of accrued wages.
4. to the Fund for Social Protection of the Population.
Withholding from the wages of employees to the Social Protection Fund is made in the amount of 1% of the amount of accrued earnings, except for payments for which, according to the current rules, social insurance contributions are not made. According to the payment order, the amounts are transferred to the Social Security Fund no later than the day the salary is received.
Let's look at an example:
In the Social Security Fund, deductions are made in the amount of 1% of the amount of accrued wages.
According to the RPV, milkmaid Berezina L.A. wages were accrued for May 2013 in the amount of 2479020 rubles.
The deductions amounted to: 2479020 x 1% = 24790 rubles
5. for goods sold on credit.
Withholding is made on the basis of instructions - obligations. They indicate the name of the trade organization serving the bank, the surname, name and patronymic of the person who took the goods on credit, the total amount of the goods, broken down by payment terms. Withheld amounts are transferred to the accounts of trade organizations.
The Council of Ministers of the Republic of Belarus adopted the Decree “On deducting amounts of money from employees’ wages for making cashless payments” dated September 18, 2002. According to it, deductions from employees’ wages for making cashless payments related to the payment of amounts under a loan agreement, payment of utility bills union dues must be made on the basis of a written application from the employee. The amounts are transferred simultaneously with the payment of wages to employees to the accounts of the relevant organizations free of charge or under the conditions specified in the collective agreement. The organization does not have the right to use the withheld amounts for other purposes.
The current legislation of the Republic of Belarus provides that the amount of deductions from the wages of employees cannot exceed 50% of their earnings.
All types of deductions are reflected in the payroll.
It is advisable to take into account the issuance of wages to temporary workers employed in animal husbandry in separate timesheets and calculation of accrual of earnings to employees, in a separate payroll sheet and in a separate summary sheet for settlements with workers in animal husbandry, since wages for temporary workers are taken into account on account 76 and in posting No. 12 is reflected separately.
It would be better if the accounting was automated. This would simplify the complexity of calculations and reduce the paperwork.
Wages are divided into those due to the employee for his work (accrued) and received “on hand” (paid after taxes and other types of payments have been deducted). Thus, wages perform the functions of reimbursing the employee's labor costs and stimulating interest in efficient and high-quality work. From this we can conclude that it must correspond to the quantity and quality of labor.
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 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:
- 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.
- 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.
- 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.
- The employee caused material damage to the employee. To do this, the employee must be appropriately held liable (Articles 241-243 of the Labor Code), that is, it is necessary to produce. In addition, all deductions and deductions from wages cannot exceed the employee's average monthly income. Otherwise, the employer needs to go to court and collect the amount of the writ of execution.
- 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 of an employment relationship due to downsizing or liquidation of an organization does not provide an opportunity for such a 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: during a business trip, transfer to another locality, in case of failure of a working tool that belonged to an 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 the person's net income. 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 to dispose of his wages. 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.
Each institution pays wages to its employees. At the same time, deductions are made from it.
According to Art. 129 of the Labor Code of the Russian Federation wage(employee wages) - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed. It is possible to make deductions from it only in cases provided for by the Labor Code, other federal laws (Article 137 of the Labor Code of the Russian Federation). Thus, for deductions from the employee's salary, the institution must have a certain basis. Depending on the grounds for withholding from the amounts of wages and other remunerations accrued in favor of employees, they can be divided into the following types:
Mandatory;
At the initiative of the employer;
At the initiative of the worker.
First of all, mandatory deductions are calculated and made, their sequence should be as follows: personal income tax, alimony, other deductions on writ of execution according to the calendar dates of their receipt by the institution.
Types of deductions from wages
Mandatory deductions
Judging by the name, they are deductions, the obligation to implement which is assigned to institutions on the basis of the Tax Code of the Russian Federation, as well as executive documents. Thus, they should include:
Personal income tax;
Alimony;
Withholdings on other executive documents.
Personal Income Tax
According to Art. 207 of the Tax Code of the Russian Federation, individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources in the Russian Federation and are not tax residents of the Russian Federation, are recognized as taxpayers of personal income tax (PIT). The object of taxation is income received by taxpayers:
from sources in the Russian Federation and (or) from sources outside the Russian Federation - for individuals who are tax residents of the Russian Federation;
from sources in the Russian Federation - for individuals who are not tax residents of the Russian Federation.
The list of types of income on which personal income tax should be charged is given in Art. 208 of the Tax Code of the Russian Federation. When determining the tax base for withholding personal income tax from an employee, one should take into account all his income received by him both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material benefits determined in accordance with Art. 212 of the Tax Code of the Russian Federation. If deductions are made from the taxpayer's income by his order, by a court decision or other bodies, they do not reduce the tax base. Moreover, the tax base is determined separately for each type of income, for which different tax rates are established.
In order to correctly and timely calculate the amounts of personal income tax due to withholding and transfer it to the budget, it is necessary:
determine the amount of income of each employee for each of the prescribed tax rates separately, as a result, the object of taxation is established;
reduce the calculated base for payments that are not subject to income tax, as a result, the total taxable base for personal income tax is determined;
reduce the taxable base within the income taxed at the rate of 13% by the amount of standard, professional and property tax deductions, as a result, the taxable base for income tax is established;
reflect the calculated tax amounts in individual tax cards, accounting and tax accounting registers, in the "Deductions" section of settlement (settlement and payment) statements;
transfer to the budget the amounts of personal income tax calculated for withholding no later than the day of actual receipt of funds for wages for the second half of the month or in other terms established by Ch. 23 of the Tax Code of the Russian Federation.
Personal income tax is withheld in accordance with Chapter 23 of the Russian Tax Code. This tax is calculated based on the total annual income received in the calendar year from all sources in the territory of the Russian Federation and outside, both in cash and in kind.
The following incomes are included in the total income of employees of the enterprise:
accrued salary (in cash and in kind);
payments of a social nature at the expense of the enterprise's own sources;
temporary disability benefits;
material aid;
gifts in excess of 4000 rubles;
dividends on shares of the enterprise;
material benefit from the borrowed funds received from the enterprise;
Not included in total income:
social insurance and security benefits, with the exception of temporary disability benefits;
unemployment benefit;
on pregnancy and childbirth;
caring for a child until they reach 1.5 years;
for burial;
severance pay upon dismissal in accordance with the Labor Code of the Russian Federation;
the cost of outpatient and inpatient medical care for their employees.
The total income in the taxable period at the place of main work is reduced by the following standard deductions:
3,000 rubles per month for disabled people and participants in the Great Patriotic War, disabled people from the Chernobyl nuclear power plant, Mayak Production Association, etc.;
500 rubles per month for Heroes of the Soviet Union and Heroes of the Russian Federation, as well as similar persons, disabled since childhood, as well as disabled people of groups I and II;
400 rubles per month for categories of taxpayers that are not listed in paragraphs 1 - 2, and up to the month in which their income, calculated on an accrual basis from the beginning of the tax period, exceeded 40 thousand rubles;
1400 rub. for the first and second child, until the total income reaches 280 thousand rubles. (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).
3000 rub. for the third and subsequent children. This deduction is subject to restrictions on the age of the child (for a child under 18 years old, or for a full-time student under 24 years old).
If a person is entitled to more than 1 standard deduction under paragraphs 1-5, then the maximum of the deductions is granted.
The personal income tax rate is 13%. If the amount of tax deductions is greater than the amount of income for the same period, then the tax base is zero. The difference between income and deductions is not carried over to the next period.
The rate of 9% is accepted upon receipt of dividends by residents (clause 4 of article 224 of the Tax Code of the Russian Federation).
The rate is 15% - dividends received by persons who are not tax residents of the Russian Federation are taxed (clause 3 of article 224 of the Tax Code of the Russian Federation).
The rate of 30% is taxed on all income received by individuals who are not tax residents of the Russian Federation.
The rate of 35% - income in the form of winnings and prizes, the amount of savings on interest, interest income on deposits in banks, in terms of exceeding the norm, interest-free loans.
Remuneration, payment of benefits for temporary disability, bonuses are made to employees within 3 working days, including the day the money is received from the bank. The issuance of money is made by the cashier according to the payment (settlement and payment) statements.
Maintenance deductions
This type of deduction is regulated by the Family Code of the Russian Federation and Decree of the Government of the Russian Federation N 841 (hereinafter - Decree N 841). According to Decree N 841, alimony for the maintenance of minor children is withheld from all types of wages (cash remuneration, maintenance) and additional remuneration, both at the main place of work and for part-time work, which parents receive in cash (national or foreign currency) and natural form, including:
from the amount accrued at tariff rates, official salaries, at piece rates, as a percentage of the proceeds from the sale of products (performance of work, provision of services);
from all types of additional payments and allowances to tariff rates and official salaries (for work in hazardous working conditions, at night, for qualifications, combining professions and positions, temporary substitution, admission to state secrets, academic degree and academic title, length of service, length of service work);
from bonuses (remunerations) of a regular or periodic nature, as well as based on the results of work for the year;
with payment for overtime work, work on weekends and holidays;
from wages saved during the vacation, as well as from monetary compensation for unused vacation, in case of combining vacations for several years;
from the sums of regional coefficients and wage supplements;
from the amount of average earnings saved during the performance of state and public duties, and in other cases provided for by labor legislation;
from additional payments established by the employer in excess of the amounts accrued when granting annual leave in accordance with the legislation of the Russian Federation and the constituent entities of the Russian Federation;
from payment for work under contracts concluded in accordance with civil law;
In addition, the withholding of alimony is made:
from the amounts paid for the period of employment by those dismissed in connection with the liquidation of the organization, reduction in the number or staff;
with financial aid.
Alimony is withheld from the monetary allowance (maintenance) of military personnel, employees of internal affairs bodies and other categories of persons equated to them, including:
from military personnel - from salaries for a military position, for military rank, monthly and other allowances (additional payments) and other additional payments of monetary allowances of a permanent nature;
from employees of the internal affairs bodies, the State Fire Service, bodies for the control of the circulation of narcotic drugs and psychotropic substances, as well as the customs system - from the salary for a regular position, for a special rank, percentage allowances (additional payments) for length of service, academic degree, academic title and other cash payments of a permanent nature;
from military personnel and employees of the internal affairs bodies, the State Fire Service - from one-time and monthly benefits and other payments upon dismissal from military service, from service in the internal affairs bodies, the State Fire Service.
The collection of alimony from the said payments is made after the withholding (payment) of personal income tax from wages and other income in accordance with tax legislation.
Alimony is not collected:
from compensation payments related to the performance of employees of their labor duties (reimbursement of travel expenses, compensation for the use of personal property, etc.);
from one-time bonuses;
from severance pay upon dismissal;
with material assistance in connection with a natural disaster, fire, theft of property, injury, birth of a child, marriage registration, death of a close relative.
As a rule, alimony is paid by parents who are divorced. If one of them refuses to support his minor child, then the second parent has the right to demand payment of monetary amounts through the court.
Alimony from the amount of remuneration accrued to the employee is withheld monthly on the basis of a writ of execution or agreement. Parents can, without the participation of the court, resolve the issue of paying child support by concluding a written agreement certified by a notary, which has the force of a writ of execution (Article 100 of the RF IC). Writs of execution and agreements on the payment of alimony upon admission to the organization are transferred to the accountant appointed by the order of the head responsible for their storage, against receipt and are mandatory recorded in a special journal, which is kept in any form.
In accordance with Art. 8 of Law N 119-FZ, the executive document received by the institution must contain:
the name of the court or other body that issued the writ of execution;
the case or materials on which the writ of execution was issued, and their numbers;
date of adoption of a judicial act or act of another body subject to execution;
names of the recoverer - organization and debtor - organization, their addresses; surnames, first names, patronymics of the recoverer - citizen and debtor - citizen, their place of residence, date and place of birth of the debtor - citizen and place of his work;
the operative part of a judicial act or an act of another body;
date of entry into force of a judicial act or act of another body;
the date of issue of the executive document and the deadline for presenting it for execution.
The executive document must be signed by the judge (an official of another authorized body who issued the executive document) and certified with the official seal of the court (the seal of the body or person that issued it). The bailiff and the recoverer must be notified of the receipt of the executive document in the institution.
In accordance with clause 6.2 of the Regulations on documents and workflow in accounting, approved by the USSR Ministry of Finance on July 29, 1983 N 105, special requirements are imposed on the storage of executive documents, for example, to ensure safety, these documents must be stored in safes, metal cabinets or special premises.
Usually, the writ of execution indicates the postal details of the recipient of the alimony, therefore, their receipt at the post office on the basis of a postal order is widespread. However, the parent in whose favor child support is being withheld may wish to transfer them to a bank account or receive them at the cash desk of the institution where the defendant works. To do this, the exactor submits to the accounting department of the institution that carries out the withholding of alimony, a statement on the method of receiving them at his discretion. Within three days from the date of issuance of wages, alimony must be paid on the basis of an expense order, or transferred by mail with an accepted payment order, or transferred to a Sberbank branch to the recipient's personal account.
In the postal order, when transferring alimony by mail, on the reverse side of the coupon for the postal order, in the "For a written message" section, the month for which the alimony was collected, the number of working days actually worked by the debtor, the amount of earnings, personal income tax, calculation of withheld alimony are indicated. Alimony arrears are also reflected in the coupon.
The costs of the institution for the transfer of alimony are deducted from the debtor's salary (Article 109 of the RF IC). If the address of the recipient of the alimony is unknown, the institution shall notify the bailiff thereof. In the event of the dismissal of an employee paying alimony, the administration of the institution that withheld alimony on the basis of a court decision or a notarized agreement is obliged to inform the bailiff at the place of execution of the decision on the recovery of alimony and the person receiving them about the dismissal of the person obliged to pay alimony within three days , as well as about the new place of his work or residence, if she knows it (clause 1 of article 111 of the RF IC).
Data on all deductions of alimony, as well as on the amounts of the remaining debt, are entered into the control sheet for the writ of execution, after which the document is certified by the seal of the institution. Within three days, it must be sent by registered mail to the bailiff service or to the court at the place of residence of the debtor. According to Art. 81 of the RF IC, alimony is withheld in the following amounts:
the amount of alimony for parents by a court decision;
other deductions by court order.
Personal income tax D 70 K 68 was accrued and withheld, tax D 68 K 51 was transferred.
Deductions under executive documents: D 70 K 76, payment D 76 K 50.51.
It has been established that 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 wages due to the employee. If deductions are made on several writ of execution, the employee must in any case be kept 50% of wages.
When collecting alimony and serving corrective labor, the amount of deductions cannot exceed 70% of wages. This procedure also applies to deductions in compensation for harm caused by the employer to the health of the employee, in compensation for harm to persons who have suffered damage due to the death of the breadwinner, and in compensation for damage caused by a crime.
In accordance with Art. 120 of the RF IC, alimony deductions may be terminated in the following cases:
Death of one of the parties;
Expiration of the agreement on the payment of alimony;
The occurrence of the grounds provided for by the agreement on the payment of alimony.
The payment of alimony, collected in court, is terminated:
When a child reaches the age of majority (18 years) or when minor children acquire full legal capacity before they reach the age of majority (marriage, emancipation);
When adopting (adopting) a child for whose maintenance alimony was collected;
If the court recognizes the restoration of working capacity or the termination of the need for assistance of the alimony recipient;
Upon entry of a disabled former spouse in need of assistance - the recipient of alimony into a new marriage;
In the event of the death of a person receiving alimony, or a person obliged to pay them.
Employer-initiated deductions
deductions for material damage caused to the enterprise;
for unworked days of vacation granted and paid in full upon dismissal of an employee before the end of the working year;
reimbursement of the unworked advance payment issued to the employee on account of wages;
retention of timely unreturned accountable amounts;
retention for marriage and shortage.
The procedure for compensation for damage caused to the enterprise by employees depends on the form in which the relationship between them is formalized.
If the employee is not a full-time employee and performs work on the basis of a civil law contract, compensation for damage is carried out in accordance with the norms of civil law, namely Ch. 59 of the Civil Code of the Russian Federation.
In the event that an employment contract is concluded with an individual, compensation for damage is made in accordance with the Labor Code of the Russian Federation (Articles 232-234).
Employees who are guilty of causing damage to an enterprise, institution, organization, bear material responsibility only if there is direct actual damage. Liability, as a rule, is limited to a certain part of the earnings of a worker or employee and should not exceed the full amount of damage caused, except in cases specifically provided for by the legislation of the Russian Federation.
The employee “cannot be held liable in case of damage related to the normal production and economic risk. The risk is considered justified if the action taken corresponds to modern knowledge and experience, the set goal could not be achieved by other actions, and the person who took the risk took all possible measures to prevent damage.
An employee is considered guilty of causing damage if he acted intentionally or through negligence.
Direct actual damage is considered: reduction of the company's cash assets due to loss, shortage; decrease in its value due to damage; the need for additional costs for the restoration of damaged or the acquisition of new property.
According to Article 248 of the Labor Code of the Russian Federation, compensation for material damage in an amount not exceeding the average monthly salary of an employee is made by order of the enterprise administration by deducting the required amount from his salary. According to Article 246 of the Labor Code of the Russian Federation, the amount of damage caused to the enterprise is determined by actual losses, based on accounting data, based on the book value (cost) of material assets, minus depreciation according to established standards.
In case of damage (spoilage) of property, the damage includes the expenses that the enterprise actually incurred for its (her) liquidation. If it is not possible to restore the property, the amount of losses is determined taking into account the value of the damaged or damaged property remaining at the disposal of the enterprise, in particular scrap and waste.
Employee-initiated deductions
The employee must submit an application to the accounting department indicating in it a third party in whose favor the employer makes a monthly deduction.
withholding union membership dues;
withholding in repayment the amounts of previously issued loans, loans;
withholding payments for voluntary medical, property and other personal insurance;
withholding in repayment of obligations to subscribe for shares, to pay for goods (works, services) sold;
paying utility bills, paying children at school.
Deductions at the initiative of the employee and the employer cannot be more than 20% of the salary - personal income tax.
the employer has the right, but is not obliged to accept an application from the employee to deduct certain amounts from his salary and transfer them to the accounts of third parties;
the employee in his application can indicate from which income deductions are made, and from which not. For example, an employee may impose a ban on deductions from temporary disability benefits;
the employee must indicate in the application that the bank commission for the transfer of funds is also deducted from his salary.