Is alimony calculated from vacation pay: how are alimony payments deducted from an employee’s annual leave payment?

Withholding alimony from vacation pay: procedure and amount

Is alimony withheld from vacation pay or not? After all, during the period of well-deserved rest, a person actually does not work and does not receive wages. However, money transfers go to the citizen, and it would be unfair to deprive your child. What does the law say about this? In accordance with Government Decree No. 841 of July 17, 1996, vacation pay is included in the list of income from which alimony is collected. Therefore, the payer will not be able to relax to the fullest - he will have to pay money to support the child as usual.

Amount of alimony from parent's vacation pay

Single parents often have a hard time financially. Therefore, they want to know how much alimony they will receive from their ex-partner’s vacation pay. Since vacation pay is recognized as the employee’s income, a certain amount of funds for child support is collected, just like from a regular salary. The amount of alimony payments from vacation pay is directly related to the number of common children:

1 child – 25% of income after deduction of personal income tax;
2 children – 33%;
3 or more – 50%.

As a result, the parent who goes on vacation will receive money with a certain percentage being withheld for child support. And the money to support the child will be transferred to the mother and father who are directly raising the minor child.

Holiday pay is mainly calculated on the basis of average earnings, so the amount of alimony will not differ greatly from previous amounts paid. The amount of monetary withholding may vary only depending on the number of vacation days. If a parent takes a vacation for two weeks rather than 28 days, then child support will be collected in proportion to the time of vacation. Moreover, the concept of “vacation” includes both the main period of rest and an additional one, as well as bonus days of rest for irregular working hours and for work in hazardous production.

The concept of alimony and vacation pay

Alimony is a means for the material maintenance of minors or incapacitated children, which are withheld from the official income of the parents as a percentage or a clearly fixed amount if they live separately.
What is vacation pay? This is payment for days when the employee is on vacation (akin to a salary). And the collection of child benefits occurs from all types of earnings in accordance with Articles 81-82 of the Family Code. Alimony for the maintenance of a minor child is withheld from all accruals - be it wages or vacation pay.

Payment terms

Official work has many benefits. For example, a “white” salary that arrives on time, or annual paid leave. In accordance with Article No. 136 of the Labor Code of the Russian Federation, vacation pay is paid three days before the vacation, which allows the employee to distribute his income and have a good rest. Parents who are not married but have children are required to support their offspring. And with your child you will have to share part of the hard-earned money paid for a well-deserved rest.

Alimony from vacation pay: when is it customary to transfer it? These payments are withheld by the employer, so the period of transfer may coincide with the period of payment of vacation pay. They can be detained until the first day of the parent’s vacation and for no more than three days. An inattentive accountant or bank employees will most likely be responsible for late payments. It should be remembered that in the next month, alimony will no longer be transferred during the vacation period, since the person did not work and has already received his average monthly earnings for legal vacation.

The mechanism for the occurrence of alimony obligations

The key feature of any alimony obligation is that it is exclusively personal in nature, i.e. it cannot be transferred to a legal successor. Thus, in order for the alimony obligation to terminate, it either must be fully fulfilled, or it ceases to exist due to the death of one of the parties to the obligation.

The second feature of the alimony obligation is that only close people can be its parties. This means the following circumstance: an obligation can arise between blood relatives, as well as family members. To prevent abuse, the legislator established that kinship or family ties must be enshrined in documents issued by a government agency.

In Russia, the role of such a body recording the civil status of citizens is performed by the Civil Registry Office. Data on civil status is recorded in the register books, then citizens receive certificates, for example, of marriage or birth, or divorce, or adoption.

Thus, we can conclude that an alimony obligation can only arise between 2 people whose family connection or relationship is established by the registry office and confirmed in documents issued by this government body. Persons who are actually related to each other, not confirmed by documents, cannot be participants in alimony legal relations.

The most typical example is a situation where the father refuses to go with the mother of the newborn to the state registry office and provide its employee with information about himself as the father of the child. The result is a situation where, in fact, the child has a biological father, but legally the man is not the father and, accordingly, is free from paying alimony for his maintenance.

The Family Code regulates alimony legal relations only between the following persons:

Husband and wife.
Parent and minor child.
Former husband and ex-wife.
Educator and pupil, guardian and ward.
Grandfather, grandmother and grandchildren, granddaughters.
Stepmother, stepfather and stepdaughter, stepson.
Sister and brother.
Adoptive parent and adopted child.

Alimony from vacation pay upon subsequent dismissal

When an employee is dismissed, he is entitled to compensation payments. They include arrears of wages, financial compensation for unused vacation and other previously unpaid funds. Income tax and alimony are charged on the amount of all payments.

The accounting department is responsible for returning the writ of execution for alimony to the district department of the Federal Bailiff Service. This sheet must be accompanied by a certificate that includes the following information:

how often the funds were paid;
monthly payments for child support;
possible debt on bills;
indexation value.

After the employee has been fired, the accounting department must send documents to the FSSP within three days. If this procedure was completed untimely or the package of documents was lost, then a fine may be imposed on the company.

Which funds are not subject to alimony payments?

This list includes:

Amounts paid to an employee who is transferred to a new workplace in another city in the form of compensation for the costs of moving and settling down.
Amounts paid in the form of compensation for loss of property during natural disasters and terrorist attacks.
Cash provided for assistance in finding criminals and terrorists.
Funds transferred from the state budget due to the death of a family member during a terrorist attack, man-made disaster or natural disaster.
Business trips.
Funds provided by the employer due to the birth of a child to an employee, the death of one of the employee’s close relatives, or due to the employee’s marriage.
Pensions paid due to the death of the breadwinner from the federal budget.
Pensions paid due to the death of a breadwinner from the budget of a constituent entity of the Russian Federation.
Allowance to meet the needs of the child.
Maternal capital.
Funeral benefit.
Compensation for the cost of a two-way trip to the place of treatment.
Money paid in the form of compensation for the cost of vouchers.
Humanitarian assistance.
Funds provided to pensioners in the form of compensation for travel on city public transport.
Compensation for pensioners and disabled people to purchase the medicines they need.
Funds provided to persons caring for disabled citizens.
Benefits provided to individuals who are injured or injured while performing their job duties.

When to transfer?

According to labor legislation, accrual is carried out no later than 3 days before the start of the vacation. And the transfer of alimony is no later than 3 days after accrual of vacation pay to the employee.

Therefore, the transfer of alimony to the recipient must occur no later than the first day of vacation of the payer of alimony obligations.

As a rule, accrual of vacation pay and deduction of alimony occurs simultaneously. The employee does not need to control whether alimony from vacation pay is paid on time and correctly. The law establishes that the organization whose employee is the payer is responsible for withholding alimony from vacation pay, as well as from the employee’s salary.

If the deduction is delayed and the due amount of money does not reach the recipient on time, the organization is responsible for this. The bailiff service monitors the timely and accurate calculation of alimony.

Amount of maintenance withheld from vacation payments

The amount of financial support for a child is regulated by Article 81 of the RF IC. Based on the norms described in the document, it can be concluded that the amount of payments for minor dependents is:

25% of income for one child;
33% of the income if the alimony obligee has two dependents;
50% of the amount of payments for three or more minors.

Important! The mechanism for calculating alimony payments shown above is relevant only for payments in favor of minor children. If the funds are intended for a pregnant wife, disabled parents and other categories of dependents, then the amount of obligations will be calculated according to the standards described in Article 83 of the RF IC.

An example of calculating vacation pay and determining the timing of receipt of money into the account

Auto mechanic Ivan O. goes on vacation on August 12, 2021. According to the staffing table of the enterprise, the amount of vacation payments to Ivan is 50,000 rubles. An auto mechanic has two children from different marriages, to whom he must pay 50% of his own income. Thus, the volume of payments and timing of funds transfer for this example will be equal to:

Description of the procedure

After the transfer of the writ of execution to the payer’s place of work, further responsibility for ensuring the timeliness and completeness of execution falls on the management of the employing organization and the accountant. The bailiff has the authority to conduct checks and monitor the execution of court orders, however, in the case of timely regular payments and the absence of complaints against the payer from the claimant, FSSP employees do not take active actions.

The basis for verification should be an application from the recipient of alimony, i.e. the second side of the writ of execution. If there are no complaints and strict adherence to the letter of the law, the enforcement proceedings are closed.

The procedure for deducting funds for alimony obligations and the deadlines for fulfillment are regulated by the Family Code, in particular, Art. 109 :

Any income that a citizen receives officially gives the right to alimony withholding.
The transfer of funds to the child is organized in the form of cash or bank transfer from the employer’s account.
The deadline for organizing deductions is the third from the moment of settlements with employees (payment of wages).
If we are talking about collecting alimony from vacation pay, it must be paid no later than the last return to work before the paid vacation.

Download the Family Code of the Russian Federation (1.6 MiB, 298 hits)

For ease of control, payment of alimony is organized on the day of salary or vacation pay.

A special feature of the calculation of vacation pay is the need to pre-deduct tax payments from income. Thus, the amount is calculated only after the 13 percent income tax, which every citizen receiving earned income is required to pay, has been deducted from earnings.

When does the transfer take place?

In addition to family legislation, similar provisions defining the terms of payment of alimony from vacation pay are established in the Labor Code (Article 136). The deadline for payment cannot be later than three days before going on vacation.

With these articles, the legislation ensures that funds for the child are received before the alimony payer goes on vacation.

After the writ of execution is transferred to the accounting department of the enterprise, the employee himself does not need to monitor the timeliness of alimony payments - responsibility for execution now rests with the administration represented by the chief accountant and the director. Monetary deductions occur without the participation of the parent, who can only control the timely payment of vacation and salary amounts.

Calculation procedure

The only case when it is not necessary to make regular calculations of child support payments is the determination of a fixed sum of money (fixed payment), which does not depend on the income of the paying parent. In this case, all that remains is to control the deadline for fulfilling obligations and the completeness of the transfer. This option is possible when a parent, another legal representative of a minor, files an application as part of the lawsuit, and the judge, having considered the arguments of both parties, awards a payment in a fixed amount (more often - a certain number of subsistence levels in the region, with the possibility of indexation).

Calculating alimony from vacation is more complicated when alimony is assigned as part of the earnings. Upon application for a court order, the plaintiff requests a penalty in the amount of a certain percentage of the salary, based on the number of children.

The procedure for determining the amount required to be paid is as follows:

From vacation pay, the accountant withholds income tax (NDFL) in the amount of 13 percent.
Next, on the basis of the writ of execution, the share of recovery in favor of the recipient of alimony is determined (for three minors - half of the income, for two - a third of the amount, for one - a quarter of the vacation pay).

To avoid confusion when making payments to the employee and his obligations under the law, the accounting department strives to make payments simultaneously, ensuring that both parties receive money by the day the alimony payer begins his paid vacation.

Example of calculating alimony from vacation pay

If the legal representative of a minor knows the exact amount of vacation pay, it will not be difficult to control the completeness of the deduction, following the sequence of calculations given above.

If vacation pay accrued to an employee amounts to 10 thousand rubles, the accountant deducts 13 percent for income tax. Next, the amount of alimony withholding is determined from the remaining amount.

An example of calculating child support for 1 child is as follows:

They find 13% of the number of vacation pay (10,000 x 13%).
Subtract income tax (10,000 – 1300).
From the amount received, the amount of deduction in favor of the child is determined (8,700 x ¼)
On one day, no later than three days before the vacation, funds are sent to:

To the employee – 6,525 rubles, to the details of the minor’s representative – 2,175 rubles.

Legal grounds

Employers are probably concerned about how to legally withhold alimony from an employee’s vacation pay. so as not to violate his rights, as well as the interests of the party who should receive them.

At the legislative level, a Decree of the Government of the Russian Federation has been developed, providing a detailed list of types of earnings from which alimony can be deducted, number 841. This document is regularly used in practice.

The procedure for calculating and paying vacation pay, terms. the limits of retention are regulated by labor legislation.

On the basis of the legislative act on enforcement proceedings, alimony withholding is carried out.

Related laws include the Civil and Family Codes of the Russian Federation.

If the child comes of age during the vacation period

Before you pay alimony for the first time, you need to decide on the date. The same applies to the termination of alimony payments. The need to withhold and transfer vacation pay will cease as soon as the child for whom deductions were made turns 18 years old (120 RF IC). Situations often occur when the child comes of age at the time of the child support provider’s leave.

In this case, the accountant needs to strictly monitor the deadlines. If the day when the child turns 18 comes before the vacation, then there is no need to withhold alimony from vacation payments. And if the child’s birthday is during vacation, then alimony needs to be withheld only from payments for those days of vacation that were before that day. That is, it is no longer necessary to withhold alimony in full. Let's take a closer look at an example.

Leave with a child and alimony

What if the payer takes the child with him on vacation? Sometimes parents, obligated to pay child support and take an active part in the child’s life, organize a joint vacation. Will you still have to pay child support in this case?

Yes, you will have to. The law does not establish that the recipient of alimony is obliged to return the money spent by the payer on the child in excess of the amount of alimony. If the father voluntarily takes the child with him on vacation and covers the associated expenses, his obligation to pay child support is not relieved. Of course, except in cases where the collection of alimony is terminated by a court decision.

Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
All cases are very individual and depend on many factors.
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Responsibility

If the answer to the question of whether alimony is deducted from vacation pay is clear, then the next point that will worry the alimony payer and the employer, who is obliged to withhold this same alimony, will be liability for violating the established rules of the law.

The writ of execution is transferred to the accounting department to calculate the required payments.

The employer bears full responsibility for their current payment, as well as for transferring vacation pay to the employee on time.

After all, the moment of transferring alimony to the recipient’s account depends on this.

The responsibility to control the entire process rests with employers under Article 109 of the RF IC.

How to calculate personal income tax on vacation pay? Read here.

How are vacation pay calculated in 2021? Detailed information in this article.

In addition, the Code of Civil Procedure of the Russian Federation provides for liability in the event of the loss of a writ of execution, according to which alimony must be collected.

If this happens, then a fine of up to 2,500 rubles may be imposed on the employer under Article 431 of this code.

As for the alimony payer himself, for failure to pay alimony, he can be held not only administratively liable, but also criminally.

Employer's liability

The head of the company, as well as the accountant who calculates and transfers alimony, in case of violations may be subject to both administrative and criminal liability. An official who violates the norms of legislation on enforcement proceedings faces a fine: 15,000 - 20,000 rubles (17.14 Code of Administrative Offenses of the Russian Federation). In case of “malicious failure” by company officials to comply with a court decision or an executive document, it is subject to a fine of up to 200,000 rubles, or imprisonment for up to 2 years (315 of the Criminal Code of the Russian Federation). As a rule, a delay in the transfer of alimony is associated with late payment of wages in the company. But sometimes, payment not on time is due to the negligence of an accountant or other person responsible for transferring alimony.