Is alimony withheld from severance pay during layoffs?

To resolve the question of whether it is necessary to make deductions from certain compensations, you should refer to the Federal Law “On Enforcement Proceedings” and the Decree of the Government of the Russian Federation of July 18, 1996 N 841 “On the list of types of wages and other income from which deductions are made alimony for minor children." If compensation is one of the types of income, then alimony will be withheld from it. If the purpose of these funds is to cover any of the person’s expenses related to a difficult life situation or his work, then no deductions are made from such amounts.

What is severance pay and how is it calculated?

Severance pay is money paid by a company or enterprise to an employee on the last day of his working life. This amount is intended to compensate for costs and ensure comfortable living conditions for the employee from the date of dismissal until new employment. The company pays finances in the event of:

  • reorganization, liquidation of an enterprise;
  • reducing the number of staff units;
  • return to work of the person who previously held this position;
  • refusal of an employee to be transferred to another location, etc.

In such situations, the employee is also paid all arrears of wages (if any) and compensation for vacation that was not used.

When calculating alimony from severance pay in the event of a reduction or dismissal, there are some nuances: collection is possible only for minor children. The legislation provides for this type of income only for paying child support:

  • under the terms of a voluntary alimony agreement between parents, which was notarized;
  • by court order, in accordance with a court order or writ of execution.

Payments for a spouse, retired parents, or disabled child after 18 years of age are not deducted from severance pay. This issue is regulated by the federal law “On Enforcement Proceedings”.

How long does it take to pay child support after dismissal?

The table of contents of any writ of execution directly indicates the date by which the due payments must be made. As a rule, this is the beginning/end of the current month, when all formal employees are paid the wages stipulated by the agreement. If withholding is intended, the responsible accountant must calculate the required interest on alimony in advance and transfer these amounts to the direct account of the territorial FSSP within 3 days.

The deadline is usually indicated in the writ of execution itself, which is available to the formal employer. But in practice this period does not exceed approximately 3 days. This rule also applies to deductions upon final dismissal - funds are transferred to a direct account no later than the exact date specified in the existing writ of execution. After the last payment, this sheet must be returned to the territorial FSSP due to the dismissal of the payer.

The nuances of alimony payments from severance pay during layoffs

There are a number of aspects to keep in mind:

  • as stated above, alimony from severance pay can only be received for a minor child; wife, relatives, and adult children in need cannot count on such payments;
  • alimony is withheld after deduction of mandatory tax from the amount of such income in accordance with a court order;
  • if an additional commission is charged when transferring money to the recipient, it is covered by the payer;
  • the remainder of the severance pay in case of reduction after deduction of tax and alimony is given to the employee in person or transferred to a bank account.

Severance pay: what is it?

To answer the question about transferring money for raising children from severance pay after dismissal, you need to know what this payment is. This is a kind of compensation given to a company employee during his dismissal. Such support is needed so that the employee can provide for himself for the first time before getting another job.

An employee has the right to claim compensation upon dismissal when the reason is considered to be:

  • staff reduction,
  • liquidation or
  • company reorganization.

In the event of dismissal due to these reasons, the employee is entitled not only to severance pay, but also to other payments. This includes, first of all, compensation for unpaid vacation.

Management actions upon dismissal of an employee

The management and accounting department of the enterprise from which the alimony payer is leaving is obliged to perform a number of manipulations:

  • first of all, you need to correctly calculate the amount of the final severance pay in case of reduction and the amount of child support;
  • within three working days, they should contact the Federal Bailiff Service, which was involved in the claim proceedings in this particular case, and the body where the company was registered, if the recovery of child support was carried out by order of the court (in this case, the answer to the question “ Will alimony be withheld?” becomes obvious);
  • you also need to send to the FSSP a correctly and clearly completed document for the claim proceedings;
  • inform the appropriate authorities about the new place of work of the person paying alimony, if such data is available.

Article 111 of the Family Code of the Russian Federation describes how to fill out a writ of execution when dismissing or laying off an employee:

  • It is necessary to indicate the amount of monthly payments;
  • the period during which alimony was withheld;
  • amount of debt (if any), indexation.

With compensation for tangible property

Compensation for clothing property is established in military structures, law enforcement agencies and other government agencies , whose employees are wearing uniforms established by departmental orders and having insignia from other forms.

In accordance with established standards, the personnel of these departments are required to be issued clothing . If the employee has uniforms in the required quantity and proper condition, then he has the right to refuse to receive the clothing, and in this case he is entitled to a cash payment in an amount equal to the value of the items not received.

Such a payment is the income of an employee of a government agency, but the payment is a one-time payment. For law enforcement officers and military personnel, alimony is withheld only from cash payments that are permanent. Thus, no deduction is made from compensation for tangible property .

Who is responsible

It is important to understand that in case of incorrect filling out of papers or failure to comply with some point, administrative liability is provided with a fine of up to 10 thousand rubles. As part of the investigation of such a case, the persons involved are identified, a protocol is drawn up for each and an interrogation is conducted. If the amount of severance pay is calculated incorrectly or the writ of execution is filled out incorrectly, then the manager of the enterprise where the payer was employed bears responsibility.

If an employee leaves the company voluntarily, then on the last working day he will receive payment from the accounting department for all the time worked up to that point. You are also entitled to compensation for vacation if it was not used in full. The company does not incur additional expenses and does not pay benefits. This is due to the fact that the employee leaves the place of work voluntarily, of his own free will, the legislation in this case does not provide for any compensation.

Accordingly, the answer to the question “Is alimony withheld from this type of payment?” positive, but it is worth remembering that not everyone has the right to them.

Alimony from a parent's severance pay upon dismissal and layoff

Since severance pay is a type of official earnings, it is not prohibited by law to collect alimony from it. The Decree of the Government of the Russian Federation dated April 18, 2014 clearly defines the list of income from which it is possible to withhold funds for the maintenance of people in need. Among this list you can find: “Alimony is calculated: from all types of earnings paid to the employee during the period of employment in connection with his dismissal, reduction in the size of the organization or staffing.”

Thus, severance pay is included in the list of income from which alimony can be withheld. The only person who can file a claim in court to recover monetary support is the parent of a child under eighteen years of age. The basis for collection in this case will be a court decision to satisfy the requirements for the collection of funds or an agreement between the father and mother (notarization is required).

In addition, the law clearly defines the circle of persons who cannot claim alimony from severance pay upon dismissal of an employee. These categories of citizens include:

  • a former spouse who is unable to work, who became so during the marriage or within three years after the divorce;
  • ex-wife during the period of bearing the baby and for the next three years from the date of his birth;
  • a child, a disabled person of the first group, upon reaching the age of eighteen;
  • needy parents who have become disabled.

Remember: only for a child can child support be collected from severance pay.

Holding order

The employer of the alimony payer is obliged not only to pay severance pay to the person who was fired or laid off, but also to take a number of actions aimed at ensuring the timely receipt of alimony to the child. They can be identified in several stages:

  1. Within three months from the date of dismissal or reduction of the alimony payer, an official notification must be sent to the territorial bodies of the Federal Bailiff Service (FSSP) in the region. It indicates that the employment relationship with a specific employee, who is the alimony payer, has ceased.
  2. Send to the FSSP a valid writ of execution or court order, as well as a notarized agreement. These documents are usually located in the accounting department of the employing organization.
  3. Provide the bailiff with information (if any) about the new place of employment of the alimony payer.
  4. Notify the alimony claimant in writing.
  5. Properly draw up the writ of execution. This is done by the employer's accounting department. The following data is entered:
      on the amount of all funds that were withheld by the organization during the term of the employment contract;
  6. about the period during which the alimony payer’s child was accrued;
  7. about the amount of indexation that is not repaid at the time of dismissal of the employee (if any).

See also:

Registration of a receipt for the collection of alimony

Important:

  1. For failure to comply with this procedure, the employer is subject to administrative liability in the form of a fine.
  2. Child support from severance pay is always calculated after personal income tax is withheld (Article 231 of the Tax Code of the Russian Federation). First, the tax is paid, and then funds for the maintenance of the minor.

The period for payment of alimony from severance pay in case of reduction or dismissal is usually indicated in a writ of execution or in a court order. These documents are kept on the books of the employing organization. As a general rule, funds accrued to pay alimony must be transferred within three days from the date of layoff or dismissal of a person.

How is alimony calculated?

First, you need to understand in what form funds are collected for a child. This happens in 2 forms:

  1. A fixed sum of money to be paid in one lump sum. This type of penalty is applied when the salary of the alimony payer is not stable. Or in cases where part of the income is official, and the other is shadow.
  2. Percentage. Appointment of alimony in this form is possible solely for the purpose of maintaining a minor child. Other persons cannot apply for this form. The calculation procedure in this case depends on the number of children of the employee who pays maintenance funds. The ratio of interest to earnings can be reflected in the table:
Amount of childrenWithheld percentage of the alimony payer's earnings
1 child25 %
2 children33,3 %
3 or more childrenno more than 50%

For clarity, we give an example of calculating alimony from severance pay.

Citizen Makarov was dismissed from Far North LLC due to a reduction in the organization's staff. Divorced. Has a son aged 10 and a one-year-old daughter. The man had a stable salary of 40,000 rubles, taking into account monthly bonuses, bonuses and incentives. Thus, the average income of a citizen is 40,000 rubles. This will be the amount of his severance pay upon dismissal.

See also:

Confidence in the future: collection of required alimony in a fixed amount

The accountant of Far North LLC calculates personal income tax when paying an employee. For 2021 it is 13%. Thus, 40,000 - 13% = 34,800 rubles - alimony for the son and daughter will be paid from this amount.

The amount of alimony for two children = 33.3% of 34,800 is 11,589 rubles. This amount is the salary that citizen Makarov is obliged to pay to his son and daughter from severance pay .

Responsibilities of the administration of the former employer after the dismissal of an employee

If the laid-off employee was a payer of alimony, then the employing organization has a number of other responsibilities that it must carry out during layoffs.

So, the employer’s responsibilities after reducing the alimony payer:

  1. Notification of bailiffs that an employee has been laid off (the letter must be sent to the organization of bailiffs addressed to the person responsible for the execution of the Court Order).
  2. Notification of the court, which made a decision on the payment of alimony and established its amount.
  3. Notifying the alimony recipient that the payer is left without a permanent income (at least for the near future, until he finds a new job).

All these measures are necessary in order to provide the recipient of alimony with a guarantee of a decent existence. Because lack of work does not relieve the payer of responsibility. For non-working citizens, Russian legislation also provided for the procedure for paying alimony and established their approximate amount. Warning the bailiffs is necessary so that they take strict control of the situation and do not leave the receiving party without alimony.

If the employing company is somehow involved in shaping the future fate of the laid-off employee (for example, with its help he found a new place of work), then the administration of the former employer must notify all of the above persons about this fact. Legal documents on severance pay upon layoffs

The state takes strict control over the life situations of alimony payers in order to provide the weaker sections of the population with protection and a decent existence. Failure to comply with any of these points entails liability and fines may be imposed on the violator.

The company is also obliged to provide a completed writ of execution to the bailiff service, which must indicate:

  • the total amount of alimony paid during the employee’s period of work in the organization;
  • the number of days (months) during which alimony was deducted;
  • amount of debt and its period.

If the employer, for some reason, did not notify the relevant authorities about the dismissal or reduction of an employee, or did not bring to their attention information about his future fate that he has, then a fine will be imposed by the state. Who exactly was responsible for the improper information will be clarified privately, but often the head of the company bears responsibility. The fine is 10,000 rubles.

Video - Alimony from an unemployed person. How much should he pay?

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