types of retention. Four rules for deductions from wages. Deductions from wages at the initiative of the employer

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 Labor Code, other federal laws (Article 137 of the Labor Code of the Russian Federation). Thus, for deductions from wages an employee, 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.

1. 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, 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 social character 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:

allowances for social insurance and provision, 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.

35% rate - income in the form of winnings and prizes, 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 is 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 due tariff rates, official salaries, at piece rates, as a percentage of sales proceeds ( performance of work, provision of services);

from all types of additional payments and allowances to tariff rates and official salaries (for work in hazardous conditions labor, at night, for qualifications, combination of professions and positions, temporary substitution, access to state secrets, academic degree and academic title, length of service, work experience);

from bonuses (remunerations) of a regular or periodic nature, as well as based on the results of work for the year;

from payment overtime, work on weekends and holidays;

from wages saved during the holidays, as well as from monetary compensation for unused vacation, in the case of combining holidays 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 providing annual leave in accordance with the legislation of the Russian Federation and the subjects 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 (surcharges) and other additional payments of monetary allowances of a permanent nature;

from employees of internal affairs bodies, the State Fire Service, bodies for controlling the circulation of narcotic drugs and psychotropic substances, as well as the customs system - from salary up to position, for a special rank, percentage allowances (surcharges) for length of service, academic degree, academic title and other monetary 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:

With 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, 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 paragraph 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 alimony, so it is widespread to receive them at the post office on the basis of a postal order. 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 in connection with 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 minors 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;

per unworked days granted and fully paid leave 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 case with individual an employment contract has been concluded, 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. Material 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, with the exception of 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 an 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 person 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.

Payment of wages and other remuneration in favor of the employee is carried out taking into account the deductions made. The types of deductions and the procedure for collection are regulated by the current legislative acts. In the article we will talk about accounting for deductions from wages in 2018, as well as analyze common mistakes and answer basic questions on the topic.

Types of deductions from wages

According to current legislation, the salary that the employee receives “in hand”, when paid, is reduced by the amount of deductions. The procedure and amount of recovery depends on the type of deduction made.

Mandatory payroll deductions

This type of compensation is carried out by the employer in without fail without the consent of the employee. According to the Tax Code, the employer is obliged to deduct from the employee's salary:

• the amount of income tax. By withholding the tax and transferring its amount to the budget, the employer fulfills the obligations of the tax agent;
• alimony. If there is a writ of execution, the employer withholds alimony from the employee's salary, the amount and procedure for payment of which is fixed in the court decision. Read also the article: → "".
• other amounts withheld on the basis of court decisions. In practice, situations often occur when the employer receives writ of execution approving the amount and procedure for withholding amounts based on court decisions. In particular, these may be deductions for payment of services for the use of energy resources and maintenance services, the amounts owed for which are subsequently transferred to utilities. Also, the court may oblige the employee to pay compensation to the injured person, various fines, compensation, etc. Regardless of the essence of the withholding, the employer is obliged to execute the order received on the basis of the writ of execution.

Employer-initiated deductions

This type of penalty provides for the mandatory coordination of the procedure and amount of deduction by the employee. As a rule, the employer initiates the following types of penalties:

• the balance of advances for a business trip, previously listed and not fully used;
• repayment of shortage amounts in case the employee is a MOT;
• compensation for damage caused by the employee (if his fault is established);
• other cases provided for by internal normative documents enterprises.

Because this species penalties is not mandatory, then the deduction of amounts is carried out only on the basis of the written consent of the employer. As a general rule, the employee receives a written notice describing the reason, amount and procedure for penalties. The basis for withholding is the signature of the employee in the column "I have read and agree".

Employee-initiated deductions

In some organizations, in addition to basic deductions, the employer collects amounts based on the personal initiative of the employee. In particular, when paying salaries, the accounting department can withhold the amount of credit funds previously received by the employee and interest on them, and then transfer the amount in favor of a banking institution. It is important to note that such deductions are carried out only on the basis of a written agreement between the parties (employee and employer), if the recovery procedure is provided for by internal regulations.

Legislative base and documents

The general mechanism for deductions made by the employer from the employee's salary is regulated by the current legislative acts, the main of which are presented in the table below:

Deductions from salary: calculation and reflection in accounting

The mechanism for accounting for deductions from an employee's salary depends on the type of amount collected. In other words, the amount of withholding is reflected in the accounts in accordance with the reason for the collection (alimony, taxes, repayment of shortages, etc.). The table below shows a list of the main transactions:

We withhold personal income tax from the employee's salary

According to the Tax Code, fulfilling the obligations of a tax agent, the employer must monthly calculate the amount of personal income tax, withhold tax from the employee's salary and transfer it to the budget. This type of deduction is mandatory, the tax is calculated at a fixed rate - 13% of the amount of income paid to the employee.

To account for tax withholding operations and transfer of mandatory payments to the budget, account 68 (personal income tax subaccount) is used.

Example #1. The salary of Ivolgin, a worker in the main workshop of Trans Avto LLC, is 19.840 rubles. When paying salaries for August 2017, the amount of personal income tax of 2.579 rubles was withheld from Ivolgin. (19.840 rubles * 13%). 09/04/17 Ivolgin received a salary for August 2017 - 17.261 rubles. (19.840 rubles - 2.579 rubles).

The following entries are reflected in the accounting of Trans Auto LLC:

We reflect the deduction on the writ of execution

If the court ordered the employee to pay alimony, damages or other compensation, then the employer must make such deductions without fail. The determination of the amount to be recovered, as well as the frequency of deductions, is determined on the basis of the information specified in the writ of execution. For the implementation of this kind of penalty, the consent of the employee or employer is not required.

Amounts withheld on the basis of a writ of execution are categorized as mandatory collections (as are taxes) and should be withheld as a matter of priority.

Example #2. In July 2017, the accounting department of Kronos LLC received a writ of execution, on the basis of which the company should withhold the amount of damage caused by an employee of the company Somov to a third party. The total amount of damage is 14.916 rubles. According to the court decision, Somov is obliged to pay 1,243 rubles to the victim on a monthly basis.
Somov's salary is 13.470 rubles. Paying a salary for July 2017, the Kronos accountant made the following calculations:

• personal income tax - 1.751 rubles. (13.470 rubles * 13%);
• compensation for damage under a writ of execution - 1.243 rubles;
• payment to Somov "in hand" - 10.476 rubles. (13.470 rubles - 1.751 rubles - 1.243 rubles).

In the Kronos account, the following entries were made:

Common mistakes in calculations

Below we will analyze the main mistakes made by employers when calculating and processing deductions.

Withholding amounts that exceed the amount established by labor legislation

Kuropatkin's salary is 17.880 rubles, the amount of personal income tax withheld is 2.324 rubles. The maximum amount of deductions for Kuropatkin is 7.778 rubles. ((17.880 rubles - 2.324 rubles) * 50%) On the basis of a writ of execution, Kuropatkin is obliged to pay alimony in the amount of 1/3 of his earnings. In addition, Kuropatkin was awarded compensation for damage to the company's equipment - 2.384 rubles per month.

In September 2017, the following was deducted from Kuropatkin's salary:

• personal income tax - 2.324 rubles. (17.880 rubles * 13%);
• alimony - 5.960 rubles. (17.880 rubles * 1/3);
• damage for damage to equipment - 2.384 rubles.

Thus, the total amount of deductions, excluding taxes, amounted to 8.344 rubles, which exceeds the established value of 50% of income (7.778 rubles). In this case, the employer needs to reduce the monthly amount of compensation for the damage caused to 1.818 rubles per month. (7.778 rubles - 5.960 rubles).

Hold out of order

On the basis of the writ of execution, Soikin is obliged to reimburse the state on a monthly basis for the amount of unpaid fines in the amount of 3,404 rubles, until the debt is fully repaid. In addition, Soikin's employer, Graphite LLC, has been assigned compensation for the shortage in the total amount of 14,960 rubles.

Soikin's salary - 17.660 rubles, payment minus personal income tax - 15.364 rubles. Thus, the limit amount of deductions is set at 7.682 rubles. (15.364 rubles * 50%). Paying the salary for November 2017, Graphite's accountant made the following deductions from Soikin's salary:

• shortage compensation - 5.960 rubles;
• repayment of debt on fines - 1.722 rubles.

After the penalties were made, Soikin received 7,682 rubles. Despite the fact that the Graphite accountant made deductions within the established limit (50%), in this example the following rules are violated:

• Penalties that are not mandatory, but are carried out with the consent of the employee and the employer, should not exceed 20% in each case. In this situation, the amount of recovery of the shortage should not exceed 3.072 rubles. (15.364 rubles * 20%).
• "Graphite" is obliged, first of all, to make full deductions under the writ of execution (3.404 rubles). The amount of the fine must be equal to the difference between the limit amount and the amount of deductions under executive documents (7,682 rubles - 3,404 rubles), but not more than 20% of total income minus personal income tax (maximum 3,072 rubles).

Collection of amounts without the consent of the employee

On the basis of an inventory list and an act drawn up by an authorized commission, Perepelkin, the warehouse manager of JSC Artemis, was found guilty of a shortage of property in the amount of 7,818 rubles. The management of "Artemis" obliged Perepelkin to pay the amount of 1.303 rubles monthly, within six months. There is no written consent of Perepelkin to make deductions.

"Artemis" is not entitled to make these deductions without the written consent of Perepelkin. In this case, Artemis needs to prepare a written notice in which to indicate the reason for the penalties, as well as the calculation of the amount and the procedure for deductions. Perepelkin's signature in the column "Acquainted and agree" will be the basis for deductions.

Rubric "Question - answer"

Question number 1. Savelyev, an employee of Companion LLC, pays alimony on a monthly basis on the basis of a writ of execution. In April 2017, Savelyev went on vacation for 12 days, during which he fell ill and took sick leave (5 days). Does the "Companion" need to recalculate the amount of alimony?

You don't need to recalculate child support. In this case, the "Companion" needs to reschedule vacation days, taking into account the period of illness (+ 5 days to vacation). The calculation of alimony should be made from the total amount of income (salary + vacation pay) minus tax.

Question number 2. Based on the writ of execution, Start-1 JSC monthly withholds the amount of alimony from Kablukov's salary and transfers it to the recipient. Also, "Start-1" bears the costs of transferring funds (2.3% of the payment amount). Is it necessary to withhold from Kablukov the amount of expenses for the transfer of alimony?

Yes. When paying a salary to Kablukov, Start-1 needs to withhold not only the principal amount (alimony), but also additional costs associated with paying the deduction to the recipient (expenses for transferring funds).

The employer does not have the right to withhold a penny from wages arbitrarily - even if the employee has debts and fines.

However, the legislation provides for a number of cases when deductions must be made without fail. This is not only a tax on income, but also the repayment of overpaid amounts, voluntary contributions, etc.

Mandatory types of deductions

1. personal income tax;
2. by writ of execution.

The tax is withheld only from the income that the employee received - that is, his salary. It consists of:

• the salary itself;
• allowances;
• allowances;
• holiday pay, etc.

The legislation provides for certain tax incentives for certain categories citizens, which are embodied in the form of tax deductions. They fall into two categories:

• standard (for "yourself", for children, etc.);
• property (for example, to buy an apartment).

Employer-initiated deductions

These types of deductions are possible only in cases strictly stipulated by the Labor Code. There are a limited number of them. It is important to take into account that Article 137 of the Code provides that the employee must, in writing agree to withhold funds from, and all manipulations with the withdrawal of funds must be supported by an appropriate order.

To recover an unearned advance

This is possible only if the employee was given an advance, but he went on vacation before he had time to work it out.

At the enterprise, an advance is paid in the amount of 40% of the salary, regardless of the amount of time worked. The employee went on vacation on the 6th, immediately after the advance was paid on the 5th.

The accountant has the right to deduct the entire amount of the advance from his vacation pay, as the employee did not have time to work out the allotted time.

Disputes can be avoided if the employer adheres to simple rule: the advance payment is transferred in the amount that the employee obviously worked out (for example, not 40%, but 20%).

Deductions for the repayment of an unspent advance issued in connection with.

Article 168 lists the expenses that the employer must reimburse the employee in connection with his business trip:

• for travel;
• for rental housing;
• for food and other household expenses (per diem).

In some cases, by agreement, other expenses can be paid, for example, for stationery, gasoline, etc.

Typically, expenses are paid in advance and transferred to the employee. as an advance. After completing the trip, he must report to the accounting department on the funds spent, providing certificates, payment orders, checks, etc. and return the rest.

If the seconded employee did not spend all the funds, but did not return them to the cash desk, then the employer has the right to withhold these funds from his subsequent salary.

In case of overpaid amounts due to accounting errors

Here it is necessary to strictly distinguish in which cases the amount is accrued due to a counting error, in which - for another reason. Despite the fact that the labor legislation does not spell out what exactly is considered a “counting error”, errors related specifically to arithmetic calculations are considered to be such.

So, in accordance with the law, the employer does not have the right to withhold funds if:

• the accounting department mistakenly calculated the salary of the same employee twice;
• the mistake was made directly by the accountant: a larger bonus was accrued than
• indicated in the order, the wrong multipliers were used, the rate was incorrectly calculated, etc.;
• the error "crept in" in the Timesheet, for example, the days off are marked as fully worked days.

The same applies to those cases where salaries are accrued to women on maternity leave or to persons who are on.

If a mistake is made by an accountant, then deductions should be made from his salary, and not from the employee's income.

If the employee is found guilty of non-compliance with labor standards or to compensate for damage

In the event that an employee was found guilty of non-compliance with labor standards by a commission on labor disputes or by a court, then the amount established in the decision of the competent authority will be deducted from his salary.

Similarly, if an employee has been found to have caused material damage employer. Liability comes:

• if the damage is caused due to the action or inaction of the employee;
• if there is a clear link between the wrongful act and the damage;
• if the fault in causing damage is not disputed by the employee.

The conclusion of the court or commission must contain the full amount of damage caused by the employee (or several). She and only she has the right to keep the employer. If the amount received exceeds the salary, then deductions are made gradually until the full payment of the debt - but not more than 20% of the amount of income.

When an employee leaves

They are possible if the employee took annual paid leave, but did not have time to work these days. For example, he took a vacation in January, and in February he already quit.

The number of unworked days is calculated by the formula:

The number of vacation days used for this year is (duration of vacation / 12 * number of months worked).

The duration of the vacation (total) is 30 days. Consequently, the employee is left with a "debt" of 25 days: 30 - (30/12 * 2) = 25. If, for example, an employee used only half of his vacation in January, and quit in March, then the number of “extra days” will be 15 - (30 / 12 * 3) = 7.5 days (rounded down).

The resulting amount is multiplied by and divided by 30. The resulting amount is the employee's debt.

If his next salary is enough to cover the debt, then it is withdrawn. If not, or if the amount withdrawn exceeds 20% of income, then the employer has options:

• obtain consent from the employee to withhold more than 20% of income;
• agree with the employee on the payment of the required amount to the cashier from personal funds;
• give them to the employee;
• go to court for enforcement.

Employee-initiated deductions

An employee may give a voluntary order to withhold part of his salary. The employer does not have the right to force him to do this - such actions are classified as a violation labor law. The most private employee-initiated deductions are:

• deductions to the trade union organization;
• voluntary contributions for insurance - medical or pension (this is not counting those contributions that the employer pays without fail!);
• the amount in repayment of the loan taken from the organization;
• amounts transferred to the bank to pay the loan;
• charity;
• any transfers to third parties, for example, to an ex-wife (this is considered not alimony, but voluntary donations), etc.

All transfer costs (for example, payment of commissions) are borne by the employee himself. Are you withholding your salary? You can force the manager to compensate you for this! We have all the information you need!

What income cannot be recovered?

These types of income are listed in Article 101 of the Law on Enforcement Proceedings. In addition, these amounts are exempt from taxation. So, they include:

• funds paid as compensation for harm to health or in connection with the death of the breadwinner;
• funds paid to persons injured in the performance of their official duties;
• funds paid to a relative of a person who died in the line of duty;
• payments made in connection with a business trip;
• payments made for the purchase or repair of a worn tool;
  child allowances;
• burial allowance;
• compensation for sanatorium treatment;
• lump-sum financial assistance paid in connection with emergency situations, the death of a family member, the birth of a child.

Also, these amounts cannot be subject to any enforcement action, with the exception of alimony and compensation for harm to health.

It happens that the organization must deduct a certain amount of money from the salary of its employee. For example, in order to pay alimony, compensate for damage caused by an employee to other people, and pay off fines. How much can you do this? How should such transactions be accounted for? We will answer these and other questions in the article. An organization can withhold certain amounts of money from the salary of its employees. Such deductions can be in favor of the budget, the organization itself or third parties. Thus, personal income tax and fines for violation of tax and administrative legislation are withheld in favor of the budget. In its favor, the enterprise can withhold accountable amounts that the employee did not return, vacation pay for unworked days of paid vacation , material damage caused to the organization. In favor of third parties, the enterprise withholds alimony, various contributions, which are transferred at the request of the employee to insurance and charitable organizations, amounts in compensation for damage to other people, etc. All deductions can be divided into four groups: - mandatory ; - at the initiative of the organization; - at the request of the employee; - according to the executive inscriptions of notary offices. In our article we will tell you how to reflect mandatory deductions from employees' salaries. executive documents The organization must make deductions from the salaries of its employees according to executive documents. Such documents include: - writ of execution issued by the courts; - court orders; - notarized agreements on the payment of alimony; - decisions of bailiffs. material damage caused by the employee to other people). A writ of execution is a document issued by the court on the basis of its decision. It indicates the reason and amount of deductions. Note that if the organization withholds money on the basis of a writ of execution, then the order of the head and the consent of the employee are not required. When the writ of execution enters the organization, it must be registered and transferred to the accounting department no later than the next day. In the accounting department, any writ of execution is also registered in a special journal and stored as a strict reporting form. In addition, the organization must inform the person in whose favor the withholding occurs and the bailiff about the receipt of the writ of execution. To do this, in an arbitrary form, you need to draw up two letters - to the court and to the recoverer. It may happen that the employee from whom the organization withholds part of the salary quits. In this case, the writ of execution should indicate how much has already been deducted from it and how much has not yet been deducted from it. These marks must be certified with the seal of the organization and, within three days after the dismissal of the employee, be submitted to the court at his new place of work. If it is unknown, then to the court at the place of residence of the employee. In the event that you do not know the address of your former employee, the writ of execution should be sent to the court at the location of the organization. Then it is necessary to inform the recoverer and the bailiff about where the writ of execution was sent. Hold size The amount of deductions, as a rule, should not exceed 50 percent of the employee's earnings minus personal income tax. But there are times when an organization can hold much more - up to 70 percent. Such cases are specified in Article 66 of Federal Law No. 119-FZ of July 21, 1997 “On Enforcement Proceedings” (hereinafter referred to as Law No. 119-FZ). So, an organization can withhold 70 percent of an employee’s earnings: - when collecting alimony for minor children; - in case of compensation for harm caused to health; - in case of compensation for harm to people who suffered damage as a result of the death of the breadwinner; - in case of compensation for damage caused by a crime. The organization withholds money from the wages of employees, as well as from amounts equivalent to wages bonuses, remunerations), scholarships, royalties, etc. When deducting money from an employee who worked part-time due to absenteeism, the amount is calculated based on his full salary. In addition, at the expense of the employee from whom the deduction is made, the costs of sending money by mail must also be paid. But even in this case, the total amount of deductions cannot exceed 50 percent of the salary (in some cases - 70 percent). Money cannot be withheld from the following payments: - compensation for harm caused to health, or in case of damage received due to the death of the breadwinner; - compensation for injury, injury, mutilation received in the performance of official duties; – payments in connection with the birth of a child; – compensation for work during harmful conditions labor; - severance pay, issued upon dismissal, etc. A complete list of such payments is indicated in article 69 of Law No. 119-FZ. Mandatory deduction accounting Mandatory deductions should be taken into account on the sub-account “Settlements on executive documents” of account 76. When keeping money in accounting, it is necessary to make the following entry: DEBIT 70 CREDIT 76 sub-account "Settlements on executive documents"- money was withheld from the employee's salary according to the executive document. When paying the withheld money, the recoverer should make an entry: DEBIT 76 sub-account "Settlements on executive documents" CREDIT 50, 51- the withheld money was issued (transferred) to the recoverer. If the organization transfers the withheld amount by mail, then the following entries should be made in the accounting: DEBIT 57 CREDIT 50- the retained money was handed over to the post office for sending to the claimant; DEBIT 76 sub-account "Settlements on executive documents" CREDIT 57- the retained amount received by the recoverer is written off. The retained amount can be written off only after a notification arrives from the mail that the money has been transferred to the recoverer. If the location of the recoverer is unknown, then the retained amounts are transferred to the deposit account of the court at the location of the organization. Example 1 Sidorov, an employee of Mercury LLC, has a child, but is not married. Every month he is obliged to pay alimony in the amount of 25 percent of his income. Postal costs for sending alimony are 2 percent of their amount. Sidorov's salary is 12,000 rubles. In addition, in June he was given a bonus of 4,000 rubles. In June 2003, the employee was not entitled to standard deductions, since his total income since the beginning of the year exceeded 20,000 rubles. The organization pays a premium for insurance against accidents at work and occupational diseases at a rate of 1 percent, and UST at a rate of 35.6 percent. The amount of personal income tax withheld from Sidorov in June is: (12,000 rubles + 4,000 rubles) x 13% = 2,080 rubles. The amount of income from which alimony will be withheld will be : 12,000 rubles + 4,000 rubles - 2,080 rubles = 13,920 rubles. The amount of alimony to be withheld from Sidorov's income will be: 13,920 rubles x 25% \u003d 3480 rubles. The amount of expenses for sending alimony is: 3480 rubles x 2% \u003d 69.6 rubles. Thus, on account of the payment of alimony, Mercury will withhold from Sidorov: 3480 rubles + 69.6 rubles \u003d 3549.6 rubles. In the accounting records of Mercury, entries will be made: DEBIT 20 CREDIT 70- 16,000 rubles (12,000 + 4,000) - Sidorov's salary and bonus were accrued; DEBIT 20 CREDIT 69-1- 160 rubles (16,000 rubles x 1%) - a premium has been charged for insurance against accidents at work and occupational diseases; DEBIT 20 CREDIT 69-1- 640 rubles (16,000 rubles X 4%) - UST is accrued in the part that is payable to the social insurance fund; DEBIT 20 CREDIT 68 sub-account "Settlements for UST"- 4480 rubles (16,000 rubles x 28%) - UST is accrued in the part that is payable to the federal budget; DEBIT 68 sub-account "Settlements for UST" CREDIT 69-2- 2,240 rubles (16,000 rubles x 14%) - accrued contributions for compulsory pension insurance are offset against the payment of UST to the federal budget; DEBIT 20 CREDIT 69-3- 576 rubles (16,000 rubles x 3.6%) - UST is accrued in the part that is payable to health insurance funds; DEBIT 70 CREDIT 68 sub-account "Calculations for personal income tax"- 2080 rubles - personal income tax withheld from Sidorov; DEBIT 70 CREDIT 76 sub-account "Settlements on writ of execution"- 3549.6 rubles - alimony on the writ of execution and the cost of postal transfers were withheld; DEBIT 70 CREDIT 50- 10,370.4 rubles (16,000 - 2080 - 3549.6) - wages and bonuses were given to Sidorov from the cash desk; DEBIT 57 CREDIT 50- 3480 rubles - the amount of alimony was handed over to the cash desk of the postal organization for transfer; DEBIT 76 sub-account "Settlements on writ of execution" CREDIT 50- 69.6 rubles - paid from the cash desk for the postal transfer of alimony; DEBIT 76 sub-account "Settlements on writ of execution" CREDIT 57- 3480 rubles - the amount of alimony was written off after receipt of a notice of their receipt by the claimant.

The current legislation provides for the procedure for deductions made from the employee's salary in the prescribed manner. In addition to mandatory penalties, the employer may withhold amounts from the employee's monthly remuneration on his own initiative. Today we will discuss the amount of deductions from wages: is there a limit on the amount of deductions and at what level is it set, what amount is provided for each type of deduction, how to calculate the amount and deduct it from the employee’s salary.

Patch deductions: concept and types

Retention refers to financial obligations. various kinds and assignments, which the worker repays with monthly wages.

The current practice provides for several types of deductions from the employee's salary. Here are the main ones:

Group 1. Mandatory deductions.

This category includes amounts collected from the employee's wages without fail. The procedure, amounts, terms of such deductions are established at the legislative level and cannot be changed by an employee or employer. The most common example of mandatory deductions is the amount of personal income tax, which reduces the employee's income and repays the employee's tax obligations to the budget.

Group 2 Withholding initiated by the employer.

In certain cases, the employer may initiate other types of deductions, if they are not established by law. Penalties of this category, as a rule, relate to the relationship between the employee and the enterprise within the framework of employment contract. In this case, we are talking about deductions of overpaid amounts within the framework of the wage fund, repayment of damage caused by the employee, repayment of shortages and other cases provided for by the employment agreement.

Group 3. Retention at the initiative of the employee.

In case of mutual agreement, the employer has the right to make deductions initiated by the employee. This group of charges may include:

• amounts of alimony paid by the employee voluntarily on the basis of an agreement;
• credit funds and interest on them;
• other types of penalties in the event that the employee declares the need to withhold funds from the salary.

Below we will talk in more detail about the amount of deductions for each of the above categories.

The amount of mandatory deductions from wages

According to the current legislation, there are two categories of mandatory collections made from the salary of an employee:

• withholdings in favor of the tax authorities;
• recovery according to the court decision.

Below we will look at each of the categories in detail.

personal income tax

As noted earlier, the most common type of mandatory deductions is personal income tax (or income tax), collected from an employee's salary on an ongoing basis.
The law establishes the share amount of this type of deduction - 13% of the total amount of income received by the employee at the end of the reporting month.

The question arises: how should this type of penalty be calculated? What in this case is the basis for the calculation - wages (salary, rate) or the total accrued amount, taking into account bonuses, bonuses, allowances. According to the norms of the Tax Code, the calculation of the mandatory withholding of personal income tax should be made based on the total amount of income, taking into account premiums, bonuses, allowances. It is important to consider the following: if the premium was paid in the current month for the previous one, then deductions should be made in the current month, that is, in the payment period.

If the company employs persons who have the status of non-residents, then when calculating the withholding from the income of such persons, the rate of 30% should be applied. This rate applies specifically to non-residents. If a foreign citizen or a stateless employee working in a company has a documented proof of residency, then the amount of deductions for such a person is calculated in the general manner - 13%.

The amount of deductions from wages under the writ of execution

Another common type of mandatory deductions is collections made on the basis of writ of execution. The retention mechanism in this case is as follows:

Step 1. The judicial authority decides on the recovery of amounts from the employee's salary. The procedure, terms and amounts of recovery are established by the court and are described in the writ of execution.

Step 2 A copy of the writ of execution is sent to the place of service of the defendant (to the accounting department, personnel department).

Step 3 The writ of execution received by the accounting department is the basis for the implementation of deductions in the prescribed manner. Since the document is of an administrative nature, the agreement of the employee and the head of the company in this case is not required. Based on the document, the company's accountant monthly (or in another manner described in the writ of execution) makes deductions from the employee's salary.

The most common example of this type of penalty is the withholding of alimony in favor of the defendant. The amount of deductions made in this case is determined as follows:

• if an employee pays funds for the maintenance of one child, then the amount of deductions will be ¼ of the employee's monthly income;
• when paying funds for two children, 1/3 of the income should be withheld;
• if the court ordered the employee to pay child support for three or more children, then the employer can withhold no more than half of the monthly income.

In any case, when calculating the amount of deductions, one should be guided by the provisions and procedure established by the writ of execution. In addition to alimony, the court may order the employee to pay debts for public services. The mechanism of deductions is as follows: utilities lay on the employee statement of claim in connection with the debt.

The court sets the amount of deductions and the period for repayment of the debt, this information is recorded in the writ of execution. On the basis of the document, the accounting department at the employee's place of work makes deductions in the prescribed manner.

The current legislation does not limit the list of deductions made on the basis of a writ of execution. This may be a recovery related to causing material damage to another person, reimbursement of expenses incurred, etc. The main criterion according to which the employer is obliged to make a deduction is the presence of a writ of execution.

Amounts of recovery at the initiative of the employer

As part of labor relations situations may arise between an employee and an employer in which the company needs to make other deductions from the employee’s salary that are not mandatory. Let's describe several possible situations:

1. The employee was given an advance payment for a business trip in the amount of 1.203 rubles. The employee actually spent 1.105 rubles, the amount to be withheld is 98 rubles. (1.203 rubles - 1.105 rubles).
2. The company revealed a shortage of goods and materials in the amount of 2.507 rubles. The store manager was found guilty, the amount of the shortfall must be withheld from his salary.
3. The employee was given the amount of vacation pay on account of the upcoming days of rest. The employee left before the start of the holiday. The employer should withhold the amount of vacation pay for the unused vacation period.
4. As a result of a counting error made by employees of the accounting department, the employee was given a salary in excess of the established amount. The amount of the overpayment is subject to withholding.
5. The employee was given an advance payment on account of wages. In the current month, the employee was on sick leave for a long time (sick leave paid). The amount of the advance paid in excess due to the illness of the employee is subject to withholding.

In addition to the cases described above, there may be other situations in which the employer needs to make deductions from the employee's salary. For all the above and other cases, the following penalty algorithm is provided:

Step 1. The employer (represented by the head of the department, another manager, a representative of the accounting department) verbally describes the situation and notifies the employee of the need for penalties.

Step 2 The employee draws up an application for recovery and submits it to the manager. The document is drawn up in free form, it briefly and accurately describes the situation, and also indicates the amount of deduction. This document can also be issued by the employer and submitted to the employee in the form of a notification. In any case, in order to recognize the fact of retention as justified, it is necessary to mutually agree on the document, namely, the presence of the coordinating signatures of both the employee and the employer.

Step 3 The application received by the accounting department, as well as the issued accounting statement-calculation, is the basis for making deductions in the prescribed manner.

As a rule, deductions of the above described category are non-permanent and are of a one-time nature.

Employee-initiated deductions

AT individually the employer can satisfy the desire of the employee to deduct other amounts from his salary that are not established by law or collective agreement. In this case, we are talking about:

• collection and transfer of amounts of trade union dues;
• repayment of mortgages, other loans and borrowings, interest on them;
• retention and payment of contributions to charitable foundations in which the employee is a participant;
• payment under contracts concluded by employees with telecommunications companies;
• deduction and payment of premiums for voluntary insurance of an employee (medical, accident insurance, etc.).

Restrictions on the total amount of deductions. Example

When making penalties from an employee's salary, it is important to remember about the limits on their size. According to the norms of the TC ( Art. 138) the employer cannot withhold more than half of the employee's monthly salary. This rule applies to certain types penalties, and also applies to situations where several types of penalties are made from an employee’s salary (alimony, trade union dues, overpayment of wages, etc.). Moreover, if the total amount for several types of withholding exceeds 50%, then mandatory payments should be collected first, and then others established by agreement between the company and the employee should be withheld.

Example.

The salary of the storekeeper of JSC "Change" Komarov - 12.300 rubles.

According to the writ of execution, Komarov is obliged to pay monthly 1/3 (33%) of the salary for alimony. Also, 13% of personal income tax is withheld from Komarov's income.

In March 2017, it was established that, through the fault of Komarov, the warehouse was embezzled in the total amount of 7.504 rubles. Compensation for damage in full is entrusted to Komarov.

When calculating deductions, the mandatory amounts must first be taken into account.