Often there are difficulties in calculating the RFP, which relate to certain deductions of the non-standard plan. Withholding a part of the employee's salary is carried out solely on the basis of an order that is drawn up and signed by the head. HR specialists are required to verify the data on all types of deductions, given that the law allows them to be done only in a number of certain cases. The thing is that if they do not have a legal basis, then not only the head of the enterprise, but also ordinary employees who are responsible for calculating the payment can be punished. To avoid such troubles, you need to study the nuances of the possibilities of deductions from the RFP, as well as clearly know in what situations such actions would be illegal.
It should immediately be noted that deductions from the RFP are made on the basis of federal legislation and on the basis of the labor code. Regional authorities do not have the right to create laws that could have an impact on this issue.
The employer cannot establish a list of reasons that relate to the issue of deductions. Accordingly, certain types of deductions from the employee's salary will be illegal. For example, smoking in the wrong place is a kind of violation that creates the need to collect a fine. However, the employer does not have the right to calculate this fine.
The law provides for the possibility of deductions at the request of the employee. The employee draws up an application with a request to collect certain deductions from his wages, provides Required documents for enumerations. Management-initiated payments can also be assigned, and there is such a thing as mandatory deductions.
All deductions can be deducted solely on the basis of the order of the head. At the same time, a clearly established structure for drawing up an order is mandatory, and the employer is obliged to adhere to the allowable limits on deductions.
There are certain payments that are considered mandatory. The recovery process is based on the activities of third parties. For example, an employee is systematically removed a certain amount of funds to government agencies. In this case, the employer acts as a tax agent or an intermediary who makes all the necessary transfers and draws up reporting documents:
- Tax deductions are considered to be mandatory deductions from the salary of employees. The employer is guided by tax regulations in order to correctly calculate the relevant amounts, as well as to withhold tax payments from all employees at clearly defined intervals. The salary is calculated taking into account a number of payments, as well as taking into account the salary. After that, tax is deducted from the amount received;
- Also, mandatory payments include payments on writ of execution. These can be child support payments, certain acts on administrative violations, etc. Accordingly, funds are withdrawn by court decisions, but such deductions can only be made if there is an appropriate document, a sheet of an executive type.
For payments that relate to writ of execution, the employer does not draw up an order. It also does not require the consent of the employee. The head is guided in this case by a sheet of executive type, and makes deductions within the allowable limits.
In order to make a deduction from an employee on a writ of execution, you need to provide this document to the manager in order to obtain grounds for deductions. In addition to an enforcement type sheet, the employer may receive a court order in which all data regarding certain transfer needs will be clearly defined. Money on a specific case. Also, the alimony agreement is the basis for subsequent cash payments from the employee's RFP to the account of the other parent who is raising the child.
Immediately with the accrued RFP, the amount of personal income tax is counted. The tax plays an important role in the process of forming other deductions. Since the rest of the amounts will be calculated from the difference between the calculated amount of income and the amount of personal income tax. There are other, mandatory payments, which include payments for health insurance, as well as payments to the pension fund. All payments are made by the employer. The law establishes interest rates for a particular type of payment. The employer must make the appropriate calculations, and also draws up reporting documentation and transfers funds to the budget.
The employee has the right to draw up an application, which will indicate a kind of request for the transfer of funds for certain needs. The desire of the employee is a specific order to make regular payments, moreover, any amount can be indicated. The manager does not need to focus on the norms of legislation on maximum deductions. The purpose of payments can also be almost any.
Nowadays, most often payments are made to insurance funds and to the accounts of credit organizations. The employee, having issued a loan, for the purpose of quick repayment, draws up an application addressed to the employer indicating the desire to make regular deductions to a clearly defined account. The amount of deductions is also indicated by the employee himself. Payments can also be made in charitable foundations, as payments to the trade union, etc.
There are certain rules that determine the ability to withhold funds at the request of the employee. So, the employer has the right to make such transfers on the basis of the employee's application, but at the same time, the obligation to perform these actions is not fixed. The employee has the right to clearly indicate certain sources income from which funds will be transferred. For example, indicate that all payments are made from the received bonus, compensation, etc. When applying, you need to take into account that certain commissions should be paid to the bank for the transfer of funds. And these commissions should be taken into account by the employee, since the employer is not obliged to pay them from his own pocket.
Withholding from the employer
The employer also has the right to make certain deductions from the employee's salary:
- Compensation for an advance that has not been worked out. Today, employers must pay the salary by providing an advance payment and the final amount. In fact, the division of wages into parts is being formed, since the law establishes the need for wages at least once every two weeks. The essence of the advance is that it is issued in advance, two weeks before the moment when the process of issuing the main salary is carried out. Employers do not always take vacations into account, and there is also no possibility of taking into account vacations without pay, respectively, the subsequent hours worked may not cover the previously issued advance payment. In order to compensate for the losses that are formed in this way, the employer is obliged to draw up an order, on the basis of which the process of withholding a part of the RFP will be carried out;
- In addition, the employer can carry out the procedure for the actual recovery of the advance, which was issued to reimburse the costs associated directly with a business trip or work in another area. When an employee is sent on a business trip, he receives a certain amount of funds in the cash desk of the enterprise. After finishing work, he is obliged to provide documents that reflect all his financial losses. If the amount of funds determined by documents is less than the amount that was actually received by the employee to fulfill professional obligations, then it becomes possible to legally withhold this amount from the subsequent accrued RFP. However, many enterprises establish a rule that determines the possibility of returning the excess amount of the advance in cash. The employee comes from a business trip, submits all the reports, after which he returns the funds that turned out to be excessively issued. If the employee does not perform such actions, the funds will be calculated from his salary. The employer is obliged to draw up a special order to withhold deductions;
- The employer may impose a fine due to the fact that the employee refuses to perform functional or official duties. Holds are also possible, which are associated with the occurrence of counting errors. In all cases, counting errors are reimbursed from the employee's salary on legal grounds. For example, if an employee was erroneously credited with a more substantial salary, or additional payments, then in this case the deduction will be equal to the counting error. When an employee violates professional and functional obligations, a fine may also be imposed. In such situations, the employer draws up an order. The absence of an order forms the inability to retain an employee from the RFP. All the circumstances of the situation are described quite clearly and accurately;
- Withholding is formed for unworked vacation days. In the event that the employer terminates the employment contract, and all vacation-type payments have already been made by the employer, the possibility of making deductions is established. But, in certain cases, such a refund will not be possible. For example, in the event that an employee is called up for military service, if we are talking about the reduction of an employee, or if the process of liquidating an enterprise is being carried out;
- It should also be noted the possibility of deductions, which are formed due to material damage. There are persons who bear financial responsibility, and in the event of a situation where an employee violates his authority, the employer can use the structure of deductions that relate to material damage. As you understand, a prerequisite for payments is the preparation of an order that forms detailed description the nuances of subsequent deductions from the employee's salary.
There are many options for deductions that can be formed based on the order of the employer. An appropriate document is necessarily drawn up, the need to describe all the nuances of the situation is formed. If the employer does not process the return of material damage within a month, since the salary of the employee is not enough to recover, then it is possible to file an application with the court, after which the compensation will be carried out by obtaining a court decision. In most cases, liability is very significant, and you have to go to court. The court issues an order or a writ of execution, after which all the necessary payments are formed within the established amount from each employee's salary. There is no need to draw up a separate order for each deduction, since the sheet of the executive type will be the basis.
Liability of a material type arises if the fact of improper actions that caused violations that led to material losses is revealed. In such a situation, the employer must draw up an order, indicate the reason for the recovery, indicate what damage was caused to the property, indicate the responsible person. If it is found that there is no relationship with the actions of the employee and the consequences in the form of material damage, then it will be impossible to carry out the retention process. The perpetrator can also challenge this fact by providing evidence that he has nothing to do with the consequences that have arisen. The employer also cannot withhold funds without any reason to do so.
The employer can form payments not only for the amount of damage incurred, but also to demand compensation for the amount that is necessary to eliminate the inflicted actions. The employee is obliged to draw up a written explanation of the fact that has arisen. If the employee does not agree with the actions of the employer, he has the right to file a special application with the court to challenge the actions of his supervisor. When an employee refuses to draw up a written explanation, the manager can draw up an act confirming this or that fact. The act must be signed by two other employees who will actually act as witnesses in this case.
By order of the head, a refund can be made if the employee has drawn up an explanation and agrees with the punishment provided to him. If the document is drawn up within a month from the moment when this damage was discovered, and also if the total amount does not exceed the RFP.
Before you draw up a document for retention, an audit is made, after which the fact of shortfall is recorded. In the case when it comes to products, the possibility is formed for the employee to pay for the shortfall, taking into account the production price, and not the selling price. All employees from whom the recovery is carried out must sign the order. There are situations of excessive consumption of fuel and lubricants, when an employee uses a car for non-work purposes. A document is drawn up that determines the excessive overrun of such materials, route sheets are attached to such documents. An order is formed, which is signed by the employee.
The law establishes that a medical examination of employees is systematically carried out. All employees pass it at the expense of the employer. Management transfers funds to the accounts of a medical institution where employees undergo medical examinations. If the employee does not work for six months from the date of this inspection, it is possible to recover from him the amount that the employer spent on passing the inspection.
- At the top of the document, you must indicate the name of the organization in which the order is issued. This is followed by the name of the document - an order, and the number that is assigned to the document in accordance with the parameters of internal fixing of correspondence is indicated;
- The date of the order is indicated, as well as the city in which the enterprise is located. Be sure to indicate the direction of the order - on deduction from the RFP, indicate the position and full name of the person from whom the deductions are collected. The exact amount is indicated;
- An explanation follows. For example, the date is indicated when, during the inventory or audit, certain options for shortfalls for a clearly defined amount of funds were discovered. Specifies the date of the previous inventory. This is followed by an indication that an independent appraiser has set the amount of the shortfall. Appraisal data is attached. An indication is formed of who exactly is guilty of the shortfall in the opinion of the experts who conducted the assessment. The opinion of the guilty person on this issue is also indicated. For example, the guilty person fully admits the fact of involvement, and indicates that he agrees to voluntarily pay the established amount;
- Specified final decision. For example, for unsatisfactory performance of previously assigned duties, draw up a reprimand to a person who is found guilty of forming a shortfall. To carry out deductions in a clearly defined amount, to establish the structure of deductions in accordance with the established norms of the law;
- The document also contains in its composition an indication of the person who should control the process of execution of the drawn up order, the director's signature is also put, and the signature of the employee to whom the order is issued.
The law establishes a number of rules that determine the inability to deduct funds from the amount that is provided as compensation for damage to health. Also, the employer cannot make deductions from the amounts that are provided to the employee as compensation for injuries received.
Payments are not made from those funds that are transferred as personal income tax, insurance and pension payments, medical insurance payments. In other words, the deduction of all funds that are due government agencies, after which, the remaining deductions will be calculated from the balance of the amount. Payments must be formed by order or writ of execution. If an employee receives compensation for an unused sanatorium voucher, then the employer cannot make any deductions from these payments.
How is the PO withheld?
- Initially, funds of all types of payments to the employee are accrued. A full-fledged amount of the RFP is formed, and in the settlement documents that are issued to the employee, all types of payments accrued at the enterprise are indicated;
- From the received total amount of RFP, the amount of funds that are directed to pay off the tax is deducted. Payments are made to insurance funds, etc.;
- From the amount received, carried out different kinds deductions. The employee receives the rest of the amount.
All types of payments, accruals and deductions must be recorded in settlement documents.
For example. The employee was credited with a salary in the amount of 10,000 rubles, a bonus - 2,000 rubles, compensation for the length of service - 3,000 rubles, resulting in an amount of 15,000 rubles - the full-fledged earnings of the employee. For deductions to state funds, an amount of 3,000 rubles is withheld. It turns out the balance in the amount of 12,000 rubles, the amount of deductions under the writ of execution is 2,000 rubles. This means that the employee will receive only 10,000 rubles in his hands. At the same time, all data on accrued wages, bonuses, compensations and deductions - deductions must be clearly stated in the settlement document. Deductions are possible if there is an order from the head, drawn up in accordance with the norms of the law, or on the basis of a court order, an executive type sheet.
conclusions
Withholdings must be documented, otherwise they will be illegal and unreasonable. Basically, deductions from the wages of employees are made in the form of taxes, social payments, and medical insurance. These are standard and mandatory deductions, which are formed on the basis of federal laws and labor code norms. Deductions for court decisions are possible only if there is a sheet of enforcement type, a court decision. Also, deductions can be made on the basis of decisions of bailiffs, and on the basis of an act of execution of administrative penalties. In any case, there must be grounds for deductions.
When forming payments that are provoked by the desire of the employee, you will need to provide an application that clearly defines the amount and term of transfers. The employer must draw up an order based on the application. The justification will be the statement of the employee. Deductions at the initiative of the employer are possible on the basis of an order in which all the nuances of the violation by the employee are clearly defined, as well as on the basis of the written consent of the employee. In some cases, the employer will have to file an application for the forced collection of funds through the courts.
Deductions may be made from the salaries of employees. But, for this, the accountant needs reasons, according to him, he has no right to do this. Collection can be forced or voluntary. In the presence of the first circumstances, penalties are made in accordance with the law or executive documents. The second option is possible with a personal statement of the employee. It is also allowed on the basis of Art. 137 of the Labor Code withhold overpaid amounts from employees, but in an amount not exceeding 20% of income.
Who makes up?
Sometimes employees express a personal desire to deduct certain amounts from their monthly income. To do this, a person needs to prepare and submit a special application for deductions to the accounting department. Letter Ros Labor PR / 7156-6-1 explains that there are limits on the amount of deductions.
In this case, the maximum amount of recovery from wages can only be:
- 20% for overpayment of money;
- 50% in cases prescribed by law 50%.
It should be noted that these restrictions do not apply to voluntary collections. That is, the employee has the right to independently decide how to manage his money. Therefore, it is he who writes the application and indicates in it the required amount, as well as the procedure and terms for collection. The employer has the right to make deductions from the salary of employees, based on the law. Therefore, he can make penalties in the following cases:
- mandatory deductions;
- at the initiative of the employer;
- at the request of the employee.
Only the employer can make penalties, since it is he who makes the accruals and pays the amounts for work.
Grounds for the recovery of amounts from wages
The general procedure for deductions and salaries of employees is established by Art. 137 of the Labor Code of the Russian Federation. The grounds for charges may be:
- mandatory;
- voluntary.
Among the first are the personal income tax (PIT). These deductions are made according to the law, therefore, a person does not write any additional statements here. These grounds also include:
- performance list;
- court order;
- etc.
Also, deductions can be made at the initiative of the employer. Here the basis is an administrative offense. Based on the results of the damage, the employer issues a deduction order. This can also include:
- Deficiency detection;
- Counting errors;
- Overpaid advance;
- Etc.
For all the above reasons, the employer issues an order, and the consent of the employee is not required. Also, the employee has the full right to draw up and bring to the employer a request for voluntary deduction. At the same time, the employer has the right to refuse unnecessary work.
When an employee has the right to write a voluntary application for recovery from wages
Legislation does not restrict people in any way. Therefore, the employee has the right to establish the reason for the need to recover money from the salary. It could be, for example:
- the amount of medical and insurance premiums;
- union payments;
- repayment of loans, both to the employer and to financial companies;
- payment for utility services;
- maintenance payments;
- etc.
This list of reasons is considered open and may be supplemented by other reasons. When contacting the employer, it should be borne in mind that he has the right, but does not have the obligation to comply with the request. However, there are exceptions here. If a person writes a petition for deductions to the trade union, the employer does not have the right to refuse.
Thus, the legislation allows voluntary deductions from the wages of employees only on the basis of a relevant application.
Loan from employer
The law does not prohibit the execution of a contractual relationship between an employer and an employee on a loan of funds. Therefore, the organization can encourage the worker. It gives loans without interest, or at a very low interest rate. But in order for the deductions to be legal, there must be an appropriate loan agreement before making an application. Here is a detailed description of the refund procedure and conditions.
In this case, the document is drawn up in the name of the head. In it he specifically states:
- the monthly amount of the deduction from the salary;
- when payment will be made.
Since such payments are not mandatory and are voluntary, there can be no restrictions on the amount of deductions. However, more than what is stated in the application, the employer will not be able to deduct. In addition, if an employee decides to quit, the employer has no right to retain him and deprive him of his salary. When a person refuses to pay the due amounts, the organization has only one way out - to file a lawsuit against him.
Alimony payment
According to Art. 80 of the Family Code, both parents have an obligation to pay child support. At the same time, these amounts are paid both voluntarily and involuntarily. When the company receives a writ of execution, there is no need to write any additional statements, the document itself is the basis.
An application is required for voluntary payment of child support. The employee prescribes in detail to whom, and in what quantities the funds will be paid. And most importantly, where should they be sent. Usually, in such cases, a notarial agreement is drawn up, which must be attached to the application. If the alimony payer refuses to pay the amounts under the agreement, the recipient has the right to contact the bailiffs. Then the penalties will be paid without fail on the basis of a writ of execution.
Money to pay utility bills
For convenience, an employee of the organization can write in the accounting department of the enterprise an application for the deduction of amounts in payment of housing and communal services.
It is written in detail here:
- from what date;
- what amount;
- which account will be paid monthly.
Such documents are written by hand. Such cases, in practice, are rare, since employers are not particularly willing to deal with additional transfers. It is not legally possible to force an organization to take such actions. This is good for the employee, but very convenient for the organization.
Timing
Since the employee independently expresses a desire for deductions, he also indicates in the application the terms for their production. If this document does not indicate the final collection period, it can be terminated by another application. Then it should have the name "on the termination of deductions."
This is where the difference between voluntary and mandatory penalties exists. The second stop their action only after dismissal. But, they will also begin to act from the moment of the next employment.
Voluntary application is very convenient. A person does not need to look for details for payment every time. And the payer will be happy. At the appointed time, he will receive his money.
How to write a document correctly?
As mentioned above, each employee has the right to write an application for a voluntary deduction of amounts, with a view to their subsequent transfer to the recipient. Such a document is always written in the name of the head by hand. Penalties can be set in a fixed amount or as a percentage of income, only this moment must be written in the document.
The legislation does not establish a specific sample application for voluntary deductions from wages. However, this document should have all the necessary information. In order to correctly complete the application, you must adhere to the following points:
- it is imperative to indicate the name of the organization making the deduction;
- details of the applicant;
- details, that is, where to whom, how much and for what details to transfer money;
- general payment procedure;
- date of commencement of deductions;
- date of submission of the document to the accounting department;
- visa.
Since the application is submitted on a voluntary basis, the employee can submit another document to change or cancel it. After the organization has agreed to make deductions from the employee's salary, an appropriate order is issued for the enterprise.
Each employee has the right to draw up an application for deduction from wages. Its sample is not established by law. Therefore, it is written by hand, but must contain complete information about the timing and amount of penalties, as well as the details of the recipient.
In contact with
Deductions from employees' salaries. How to avoid mistakes?
Oksana Vilchinskaya, Deputy General Director for Economics and Finance, LLC Invest-silicate-stroyservis
The topic devoted to the procedure for making deductions from the wages of employees is not new, but is always relevant. Employers often have to deduct alimony, loan payments, utilities. The article discusses the main points related to deductions from employees' salaries.
Labor law establishes fairly strict rules that determine the cases, amounts and procedure for deductions from the wages of employees. Employees should also be aware of them. personnel services, and employees responsible for the calculation and payment of wages to employees.
Only in the Labor Code of the Russian Federation and other federal laws (Article 137 Labor Code Russian Federation), cases of deductions from the employee's income have been established. Thus, the employer cannot arbitrarily deduct amounts from the employee's salary, but is obliged to be guided by labor legislation. These cases are as follows:
Compulsory deductions from wages;
Deductions from wages at the initiative of the employer;
Deductions from wages at the initiative of the employee.
Let's consider them in more detail.
1. Mandatory deductions from wages
The employer is obliged to carry out these deductions regardless of his will in certain cases at the request of third parties. These retentions include:
1.1. Personal income tax (PIT).
The list of types of income on which personal income tax should be charged is given in article 208 tax code RF. 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 Article 212 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.
1.2. Deductions under executive documents (sheets).
On the basis of executive documents, the following deductions can be made from the employee’s earnings:
Alimony;
Compensation for material damage caused to a legal or natural person;
Compensation for harm caused to health;
Compensation for harm to persons who have suffered damage as a result of the death of the breadwinner;
Compensation for damage caused by a crime, etc.
Conditions and procedure for the enforcement of judicial acts, acts of other bodies and officials regulated federal law dated October 2, 2007 No. 229-FZ On executive office work (hereinafter - Law No. 229-FZ). The law provides that the foreclosure of wages can be carried out both by the exactor himself in accordance with Article 9 of Law No. 229-FZ, and by the bailiff in the manner prescribed by Chapter 11 of the said law.
Paragraph 3 of this article establishes that persons paying the debtor wages or other periodic payments, from the date of receipt of the writ of execution from the recoverer or bailiff, are obliged to withhold funds from the wages and other income of the debtor in accordance with the requirements contained in the writ of execution . These persons are also required to pay or transfer the withheld funds to the claimant within three days from the date of payment. In this case, the transfer and transfer of funds are made at the expense of the debtor.
Types of executive documents are established by Article 12 of Law No. 229-FZ.
All executive documents received by the organization must be registered, firstly, in the general register of registration of incoming correspondence, and secondly, in a special register of accounting and registration of executive documents.
The organization has the right to develop the form of the journal of accounting and registration of executive documents independently, having approved it as one of the annexes to the accounting policy.
When an organization receives several executive documents per employee, the sequence of repayment of amounts for specific documents is carried out in accordance with Article 111 of Law No. 229-FZ in the following order:
1) claims for the recovery of alimony, compensation for harm caused to health, compensation for harm in connection with the death of the breadwinner, as well as claims for compensation for moral damage are satisfied;
2) the requirements for the payment of severance benefits and remuneration of persons working (worked) under an employment contract, as well as for the payment of remuneration to the authors of the results of intellectual activity are satisfied;
3) requirements for mandatory payments to the budget and extra-budgetary funds are satisfied;
4) all other requirements are satisfied.
When distributing each sum of money collected from the debtor, the claims of each successive turn shall be satisfied after the claims of the previous turn have been fulfilled in full.
If the amount of money recovered from the debtor is insufficient to satisfy the requirements of one queue in full, then they are satisfied in proportion to the amount due to each claimant specified in the executive document.
When the debtor changes the place of work, study, place of receipt of a pension and other income, persons paying the debtor periodic payments are obliged to immediately notify the bailiff and (or) the recoverer and return the writ of execution to them with a note on the penalties made (paragraph 4 of article 98 Law No. 229-FZ).
The types of income that cannot be levied are specified in Article 101 of Law No. 229-FZ. However, some restrictions on foreclosure, established by Article 101 of Law No. 229-FZ, do not apply to maintenance obligations in respect of minor children, as well as to compensation obligations in connection with the death of the breadwinner.
Article 138 of the Labor Code of the Russian Federation and Law No. 229-FZ establish limits on the amount of deductions from wages when making payments under writ of execution:
- No more than 50% of wages and equivalent payments and payments may be withheld from the debtor until the full repayment of the amounts recovered.
- In accordance with paragraph 2 of Article 99 of Law No. 229-FZ, when deducting from wages under several executive documents, in any case, the employee must be kept 50% of wages.
3. In case of deductions from wages when serving correctional labor, collecting alimony for minor children, compensating for harm to the health of another person, in connection with the death of the breadwinner and compensating for damage caused by a crime, the amount of deductions cannot exceed 70% of wages (paragraph 3 of Article 99 of Law No. 229-FZ).
Most often, in practice, it becomes necessary to make deductions precisely according to writ of execution for the recovery of alimony. Let's take a closer look at these retentions.
Alimony is money for the maintenance of minor children or adult disabled family members.
Family law provides for the following cases of recovery of alimony:
From parents to the maintenance of adult disabled children (Article 85 of the Family Code of the Russian Federation);
From adult children in favor of disabled parents in need of help (Article 87 of the Family Code of the Russian Federation);
From one of the spouses in favor of another disabled needy spouse (Article 89 of the Family Code of the Russian Federation);
In favor of the former spouse under certain conditions (Article 90 of the Family Code of the Russian Federation);
From brothers and sisters, grandparents, grandchildren, pupils, stepsons and stepdaughters (Articles 93-97 of the Family Code of the Russian Federation).
Alimony is collected on the basis of a writ of execution, a court order or a notarized agreement on the payment of alimony.
Of greatest interest for consideration are alimony for the maintenance of minor children. When they are collected, executive documents may be presented for execution before the child reaches the age of 18. After the age of majority, executive documents for the recovery of alimony are accepted only if there is a debt. In this case, the statute of limitations is three years.
The accounting department of the organization begins to collect alimony from the moment when the organization receives a writ of execution, which indicates that the employee of the organization is the payer of alimony for the maintenance of his (his) minor (s) child (children). In this case, neither a special order of the head to withhold amounts from the employee's income, nor the consent of the latter is required.
On the basis of paragraph 1 of Article 81, Article 106 of the Family Code of the Russian Federation, in the absence of an agreement on the payment of alimony, alimony for minor children is collected from their parents by the court on a monthly basis in the amount of:
1/4 of the earnings and (or) other income of parents - per child;
1/3 of earnings and (or) other income of parents - for two children;
1/2 of the earnings and (or) other income of parents - for three or more children.
The size of these shares may be reduced or increased by the court, taking into account the financial or marital status of the parties and other noteworthy circumstances.
Withholding alimony for the maintenance of minor children is made 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 in kind. The list of types of wages and other income from which alimony for minor children is deducted was approved by Government Decree No. 841 of July 18, 1996 On the list of types of wages and other income from which alimony for minor children is deducted.
According to paragraph 4 of the said list, part 1 of article 99 of Law No. 229-FZ and paragraph 1 of article 210 of the Tax Code of the Russian Federation, the recovery of alimony from the amounts of wages and other income due to the person paying the alimony is carried out after taxes are deducted from this salary and other income (personal income tax). At the same time, it should be borne in mind that the tax base for personal income tax is determined, among other things, taking into account property tax deductions provided for by the provisions of Article 220 of the Tax Code of the Russian Federation.
It should be borne in mind that when withholding alimony from an employee who worked part-time for an unexcused reason (for example, absenteeism), the amount of alimony is determined based on his salary calculated for a full working month.
With regard to the taxation of personal income tax on alimony received by individuals - taxpayers, according to paragraph 5 of Article 217 of the Tax Code of the Russian Federation, they are exempt from taxation.
The organization received a writ of execution for withholding in the amount of 1/4 of the earnings of alimony from an employee for the maintenance of his minor child. This sheet also contained the calculation of the bailiff to withhold the resulting debt in connection with the employee's evasion from paying alimony in the amount of 40,000 rubles.
For April, the employee was paid a salary of 30,000 rubles. He does not receive standard tax deductions.
The alimony debt is transferred to the front account in the bank, and the amount of current alimony is issued from the cash desk of the organization.
The procedure for withholding child support from the accrued amount of wages will be as follows:
1) determine the amount of personal income tax - 3900 rubles. (30,000 rubles x 13%)
2) we calculate the amount of alimony for April - 6525 rubles. ((30000 - 3900) rub. x 1/4);
3) determine the size of the restriction - 18270 rubles. ((30000 - 3900) RUB x 70%);
4) we calculate the amount of deduction in repayment of debt on alimony for previous periods - 11,745 rubles. (18270 - 6525).
The balance payable on alimony arrears is 28,255 rubles. (40000 - 11745).
The following entries must be made in the accounting records of the organization:
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Withholding accountable amounts from wages - get ready, debtors
Not all employees, having received funds as an account, are in a hurry to report on their use. If an employee has an overspending, then such a guest can be expected in the accounting department as soon as it happened. And now he is already at the door of the cash desk waiting for his “hard money” to be compensated for him.
Another thing is if there is a balance from the advance payment issued in the account. And even if the employee has presented you with all supporting documents, it is unlikely that he is in a hurry to deposit unspent money into the cashier. Is it really possible to follow him on his heels, or can deduction of accountable amounts be made in a way that is less traumatic for the accountant's psyche - for example, from the salary of a negligent employee?
When your patience runs out
The legislation does not limit the terms for which funds can be issued to employees. The manager can establish this period in the order for the organization or approve it in the Regulation on the issuance of funds to the account.
Not later than 3 working days after the end of the established period, the employee is obliged to report for the money received. If the advance was paid for travel expenses, then the deadline for the report is no later than 3 working days from the date of his return to work after a business trip (clause 6.3 of the Instruction of the Bank of Russia dated 11.03. N 3210-U).
Issuing a restraining order
If the employee does not return the balance of the received accountable amounts within the established time frame, the employer can withhold this money from his salary. To do this, an order is issued first.
The order is issued no later than a month from the date of expiration of the period that is set for the employee's report.
Please note that it is possible to deduct accountable amounts only if the employee does not dispute the size and basis of the deductions. Therefore, he must sign the order. If the employee is against, then recovery is possible only through the court. Reason: Articles 137,248 of the Labor Code, letter from Rostrud dated 08/09/2007. No. 3044-6-0.
No more than 20% of the accrued amount can be deducted from the employee's monthly salary in accordance with Article 138 of the Labor Code. However, if the employee does not object, more can be deducted with his written consent.
Accounting
Accountable amounts not returned in a timely manner are a shortage of material assets:
Debit 94 - Credit 71 - the amount issued to the account and the amount not returned on time was written off
Debit 70 - Credit 94 - the unreturned amount was deducted from the employee's salary.
Reason: Instructions for using the chart of accounts.
As with the issuance of a sub-report, and with the deduction of unreturned accountable amounts, neither income nor expenses are formed. Therefore, taxes and contributions are not charged.
How to create an Accountability Statement in your organization, read here. For information on how to write an advance report, see here.
Do employees in your organization report on accountable amounts in a timely manner? What measures of influence do you use? Please share in the comments!
Order on deduction for unworked vacation days upon dismissal (sample filling) (Prepared by ConsultantPlus specialists,)
The form has been prepared using legal acts as of 21.01..
The form was developed for the Guide to personnel matters. "Vacation".
(sample filling)
Society with limited liability"Polygon-2"
(LLC "Polygon-2")
St. Petersburg
Withholding from wages upon dismissal
In connection with the dismissal of the employee Petrov S.V. locksmith technical service, on the grounds provided for in paragraph 1 h. 1 Article. 77 of the Labor Code of the Russian Federation, before the end of the working year, on account of which he was granted annual paid leave, a debt was formed in the form of amounts paid for 6 unworked days of leave. Guided by Art. 137 of the Labor Code of the Russian Federation,
I ORDER:
1. Chief Accountant Karaseva T.V. to withhold from the salary of the locksmith Petrov S.V. cash for unworked 6 days of vacation in compliance with the rules provided for by labor legislation.
CEO Antonov S.N. Antonov
Familiarized with the order:
Chief Accountant Karaseva T.V. Karaseva
locksmith Petrov S.V. Petrov
We refund funds under the act of verification
After the signing of the audit report, the work of the accounting department does not end, but the next stage begins - the implementation of the consequences of certain violations. Questions often arise at this stage: who should pay? To what extent?
How to compensate for the violations established by the audit to a budgetary institution that is not engaged in entrepreneurial activity?
We will answer these and many other questions in this article.
M. R. GUBAIDULLINA,
specialist of the control and audit department of the Financial and Treasury Department
Zelenograd administrative district of the Department of Finance of the city of Moscow
The legal basis for the recovery of excessively spent or spent not according to intended purpose funds based on the results of inspections carried out by regulatory authorities are:
The grounds for the collection of certain amounts from a budgetary institution are determined by Article 283 of the Budget Code. These include:
This list is not exhaustive, since, according to Article 282 of the Budget Code, the regulatory authorities can also apply to violators such measures as issuing a warning about the improper execution of the budget process, withdrawing budget funds, suspending operations on accounts in credit organizations. Code of administrative offenses provides for liability for a particular violation in the form of fines imposed on both physical and legal entities, and the Criminal Code - criminal liability if there are grounds. Nevertheless, the ways of implementing audit materials indicated in the figure are the most frequently used in the practice of the audit services of the financial authorities of the constituent entities of the Russian Federation. Let's dwell on them in more detail.
Based on the results of inspections of recipients of budget funds on compliance with the established procedure for the use of funds and violations identified in the process, an inspection report is drawn up, on the basis of which a decision is made on measures to implement the violations indicated in the report. The choice of implementation method lies on the shoulders of the head of the audited institution and the head of the audit and depends on the type of violation detected. Thus, the amounts of undocumented expenses, double payment for the same services, excessive payment for work performed can be reimbursed to the budget by transferring funds from the enterprise account of the institution; in case of overpaid wages, as a rule, expenses are blocked in the amount of overpayment, and no deduction from employee pay. The shortfalls identified during the inventory are recovered from the financially responsible person in an amount depending on the type of liability, or the organization pays these funds on its own from the entrepreneur's account, or the appropriations are reduced according to the corresponding budget classification code. The implementation of state or municipal procurements in violation of the procedure entails the blocking of the relevant expenses with the simultaneous issuance of a warning about the improper execution of the budget process (Table 1, see Appendix on page 30).
This list is not exhaustive and can be supplemented by other types of identified violations of the financial and economic activities of a budgetary institution, depending on the specifics of the industry and the institution itself.
If the audited institution is unable to compensate for the violations identified by the audit, the supervisory authority that carried out the audit, depending on the type of violation, makes proposals for the use of coercive measures in the form of blocking costs or reducing appropriations. At the same time, the reimbursement of the amounts revealed by the audit to the budget revenue is permissive, while the blocking of expenses and the reduction of budget allocations are, in accordance with Decree of the Government of Moscow dated November 16, 2004 No. 798-PP, coercive measures applied to violators of budget legislation (for regulatory authorities of Moscow).
Reimbursement
The easiest way to implement audit materials is to reimburse the budget for overspent or misused funds. Depending on the type of violation detected, this can be done in the following ways: deduct from the employee’s salary, deposit funds to the cashier or to a current account budget organization guilty of excessive spending of funds by the employee, pay in the amount specified in the inspection report from the enterprise account of the institution, as well as collect funds from the contractor that overestimated the volume or cost of work. Let's consider each of the four cases in more detail.
By decision of the administration of the audited institution, any of the violations identified by the audit can be compensated by transferring funds from the entrepreneur's account to the budget. At the same time, an order is issued based on the results of the check, on the basis of which a payment order is issued.
If an audit reveals overpaid amounts of wages, the employer has the right to deduct from the employee. Such a measure is regulated by the Labor Code and is allowed only in three cases: the deduction of overpaid wages as a result of a counting error, the recovery of shortages identified during the inventory, the recovery of the amount that was not returned on time, issued under the report.
The last part of Article 137 of the Labor Code establishes general rule for which overpaid wages are not subject to recovery, except for the following cases:
Checking act financial authority is the basis for the recovery of overpaid wages only if the overpayment was the result of a counting error. Currently, the concept of counting error is not legally fixed. The only explanation is in the resolution of the Council of Ministers of the USSR of February 23, 1984 No. 191 On state social insurance benefits (the document became invalid on January 1, 2007), which states that a counting error is an arithmetic error. Thus, an incorrectly performed mathematical operation, which resulted in excessive payment, is referred to as a counting error.
If the reason for the overpayment of wages identified by the regulatory authorities was a counting error, the administration has the right to issue a deduction order no later than one month from the date of the incorrectly calculated payment. At the same time, the employer has the right to make deductions only if the employee does not dispute their grounds and size. If at least one condition is not observed (the term and consent of the employee), the withholding can be carried out only in court.
When withholding wages paid as a result of accounting errors, it is necessary to comply with the restrictions on withheld amounts established by Article 138 of the Labor Code (Table 2).
For the reporting month according to staffing and the order for the establishment of the employee should be credited with the following payments: salary in the amount of 12,520 rubles; bonus - 1380 rubles; surcharges and allowances - 378 rubles. In addition, it is necessary to withhold from the employee's salary the amount issued under the report, but not returned, in the amount of 1000 rubles. When calculating salaries, the accountant incorrectly deduced the total amount: 16,278 instead of 14,278 rubles, that is, 2,000 rubles more. In the same amounts, payments were transferred by the accountant to the payroll. The following month, in connection with the excessive payment of wages to an employee due to a counting error, the administration of a budgetary institution must issue an order to withhold 2,000 rubles.
Deductions for the month following the month in which the excess payment was established are made in the following order:
a) accrued - 14,278 rubles;
b) income tax - 1804 rubles. ((14,278 rubles - 400 rubles) x 13%);
c) deductions for repayment of accountable amounts - 1000 rubles. (within the limits of 20% - 2495 rubles (14,278 rubles - 1804 rubles) x x 20%);
d) retention of overpaid wages - 1495 rubles. (2495 rubles -
1000 rubles).
Total deductions per month - 4299 rubles. (1804 rubles + 1000 rubles + 1495 rubles).
To be paid - 9979 rubles. (14 278 rubles -
4299 rubles).
The balance to recover the overpaid amount of wages - 505 rubles. (2000 rubles - 1495 rubles).
Deductions from payments that cannot be levied in accordance with the law are not allowed. They are listed in Article 79 of the Law of October 2, 2007 No. 229-FZ On Enforcement Proceedings.
Thus, it is possible to deduct the amount of violations from the employee’s salary only if the excessive payment was the result of a counting error and two mandatory conditions are met: no more than one month has passed since the payment and the employee of the organization agrees with the amount of deduction.
The second type of violation, in which it is allowed to deduct from the employee's wages, is the lack of material assets.
The Labor Code obliges the employee to take good care of the property of the employer (part 2 of article 21 of the Labor Code of the Russian Federation). The employer, in turn, has the right to demand this from his employees, as well as to hold them liable (part 1 of article 22 of the Labor Code of the Russian Federation).
In case of non-compliance with these conditions, the employee has material liability - the obligation to compensate the damage caused to the employer. According to part 1 of article 233 of the Labor Code, the employee's material liability arises for damage caused to the employer as a result of guilty unlawful behavior, actions or inaction. Illegal is the behavior of an employee in case of non-fulfillment or improper performance by him of his job duties established by laws, regulations, rules of internal work schedule, instructions and other mandatory rules, as well as orders and orders of the administration. The inaction of an employee may be recognized as unlawful if his duties include the performance of certain actions.
So, liability arises under the simultaneous presence of the following circumstances (letter of Rostrud dated October 19, 2006 No. 1746-6-1 (hereinafter - Letter No. 1746-6-1)):
The procedure for compensation for damage caused to an institution by an employee depends on how 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 the Civil Code. If with individual an employment contract has been concluded, compensation for damage is carried out in accordance with the Labor Code.
At the same time, labor legislation provides for the right of the employer to refuse to recover damages from the employee. Based on the content of Article 240 of the Labor Code, such a refusal is permissible regardless of whether the employee bears limited liability or liability in full, and also regardless of the form of ownership of the organization.
At the same time, it should be borne in mind that the owner of the property of the organization may limit the right of the employer to refuse compensation for damage (in whole or in part) by the guilty employee in cases provided for by laws, other regulatory legal acts, and the constituent documents of the organization.
In all cases, the employee is obliged to compensate the employer for the direct actual damage caused (part 1 of article 238 of the Labor Code of the Russian Federation), which is understood as a real decrease or deterioration in the state of the employer's property, as well as the need to incur costs for the acquisition, restoration of property or for compensation for damage to third parties (part 2 article 238 of the Labor Code of the Russian Federation).
Thus, if a shortage is detected during the inspection, the employer has the right to recover the amount of violations from the financially responsible person, except for the cases specified in Article 239.
The amount of money to be recovered from the financially responsible person also depends on the type of responsibility assigned to the employee. Labor legislation separates full and limited liability. Limited liability is the obligation of the employee to compensate the direct actual damage caused to the employer, but not more than the maximum limit established by law, determined in relation to the amount of wages he receives (Letter No. 1746-6-1). This limit is the average monthly earnings (Article 241 of the Labor Code of the Russian Federation). It is determined in accordance with the norms of Article 139 of the Labor Code and the Regulation on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. Limited liability applies to all employees with whom an agreement on full material liability has not been concluded .
Cases of full liability are defined by Article 243 of the Labor Code and are presented in Figure 3.
Such liability arises in the following cases: if there is a written agreement concluded between an employee (a group of employees) on full liability for failure to ensure the safety of property and other valuables transferred to him for storage or other purposes; if the damage was caused by the employee’s criminal actions established by a court verdict; if property and other valuables were received by the employee on account of a one-time power of attorney or other one-time documents; if, in accordance with the law, the employee is fully liable for the damage caused by him to the enterprise in the performance of his job duties; the damage was caused not in the performance of his job duties; in case of damage caused by shortage, deliberate destruction or deliberate damage to materials, semi-finished products, products (products); if the damage was caused by an employee who is in a state of intoxication. Full liability consists in the obligation to compensate the damage caused to the employer in full.
The list of positions and works replaced or performed by employees with whom the employer can enter into written agreements on full liability for the shortage of entrusted property, and the list of works in the performance of which full collective (team) liability may be introduced, were approved by a decree of the Ministry of Labor of the Russian Federation of December 31 2002 No. 85.
An employee who is subject to only limited material liability may be held liable in full on the basis of paragraph 5 of part 1 of Article 243 of the Labor Code, that is, in the case when the damage was caused as a result of criminal acts established by a judgment that has entered into legal force court.
Compensation for damage is made regardless of bringing the employee to disciplinary, administrative or criminal liability for action (inaction) that caused damage to the enterprise, institution, organization.
In the practice of budgetary institutions, there are cases of collective liability, while determining the amount of damage to be recovered from each of the members of the team, they take into account the following factors(clause 14 of the resolution of the Plenum of the RF Armed Forces dated November 16, 2006 No. 52):
RU \u003d SU × ZP 1 / ZP B, where:
RU - the amount of compensation for damage by the first member of the brigade;
SU - the amount of damage caused by the brigade;
ZP 1 - salary of the first member of the brigade;
ZP B - wages of members of the brigade for the inter-inventory period according to salaries, taking into account the hours worked.
In the course of the inspection of the safety of material assets carried out by the financial and treasury department, a shortage of 1,000 rubles was revealed. A brigade of five people, with which an agreement on collective liability was previously concluded, was found guilty of the damage. The last inventory was carried out three months ago. Based on the results of the audit, the accounting service needs to determine the amount of damage compensated by each employee in the following order (see Table 3):
According to Article 248 of the Labor Code, compensation for material damage in an amount not exceeding the average monthly salary of an employee is made by order of the administration of the institution by deducting the necessary amount from his salary on the basis of the order of the employer (Fig. 4).
If the one-month period has expired or the employee does not agree to voluntarily compensate for the damage caused to the employer, and the amount of damage to be recovered from the employee exceeds his average monthly earnings, then recovery can only be carried out by the court.
If the employer fails to comply with the established procedure for recovering damages, the employee has the right to appeal against the actions of the employer in court. Thus, it is possible to recover damages from an employee only if his fault is established, he agrees with the size of the shortage and a month has not expired from the moment of discovery. In this case, the amount of deduction depends on the type of responsibility assigned to the employee.
In addition, the right to make deductions from wages based on the results of the audit is possible if, in the course of control actions, cases of timely unreturned amounts received under the report are established.
Funds can be issued against a report on administrative, economic and operating expenses to a certain circle of persons established by order of the head of the organization, as well as to employees who go on business trips.
At the same time, within the period specified by the order for the institution or within three days after returning from a business trip, accountable persons are required to submit to the accounting department of the enterprise an advance report with supporting documents on the amounts spent and make a final settlement on them.
In case of violation by employees of the period established by the order for the use of funds received under the report, the institution has the right to deduct such amounts, as an order of the head of the enterprise is issued. The administration of the institution has the right to issue an order to withhold no later than one month from the date of expiration of the period established for the return of the advance. Such deductions are allowed if the employee does not dispute their grounds and sizes.
Thus, the deduction from the employee's salary of the amounts of overpaid wages as a result of a counting error, identified by checking the amounts of shortfalls, as well as the amounts received under the report that were not returned in a timely manner, is possible only if three conditions are met simultaneously:
In case of dismissal of an employee who gave a written obligation to voluntarily compensate for damage, but refused to compensate for the specified damage, the outstanding debt is recovered in court.
When the regulatory authorities establish violations in the conduct of repair work the accounting service must send a letter to the contractor with a request to reimburse the amount indicated in the inspection report (Fig. 6).
The audit may also reveal violations in terms of payment for services under business contracts. In this case, it is necessary to determine the cause of the violation and the party that committed it. If the facts indicated in the verification report prove that the violator is the contractor under work contracts, then the administration of the budgetary institution has the right to send him a letter demanding to reimburse the overpaid services. If the party at fault is state-financed organization, it is necessary to transfer to the budget revenue an amount equal to the amount of detected violations, or to block (reduce appropriations) according to the corresponding budget classification code. We will cover this in the next issue of the magazine.
If the company overpaid the employee, then it is necessary to observe all the details documentation payroll deductions. This is important both for taxes and in anticipation of a possible labor audit.There is no unified form of a document on the basis of which a company can withhold from an employee's salary excessive amounts given to him without a court decision. There is only a recommendation from Rostrud to formalize such a decision in the form of an order or instruction (letter dated 09.08.07 No. 3044-6-0). For the purposes of tax accounting, such an order will serve as a primary document, on the basis of which the company will be able to recalculate personal income tax, unified social tax and income tax (if the overpaid amounts were included in expenses). A correctly drafted order will prevent the claims of the labor inspector. See sample payroll deduction order.
Sample letter of deduction from wagesThere are three important rules. First of all, it is necessary to clearly indicate the nature of the amount withheld, the grounds for its payment and the reasons for the deduction. The fact is that Article 137 of the Labor Code of the Russian Federation limits the possibility of withholding without a court decision to only a few cases. The company can return:Voskhod Limited Liability Company (Voskhod LLC)
Payroll deduction order
On April 30, 2008, Vasily Ivanovich Savelyev, the warehouse manager, was overpaid wages in the amount of two thousand eighteen rubles 00 kopecks (2018 rubles 00 kopecks) due to a counting error, which was reported on May 12, 2008 by the chief accountant of Voskhod LLC Petrova N. AT. made a memorandum (attached to the order). In connection with the foregoing, guided by Article 137 of the Labor Code,
I ORDER:
to withhold from the salary of Savelyev Vasily Ivanovich for May 2008 the amount of two thousand eighteen rubles 00 kopecks (2018 rubles 00 kopecks). I entrust the execution of this order to the chief accountant Petrova N.V. Director General of LLC "Voskhod" Lavrov Lavrov V.E. I am familiar with the order, I agree with the grounds and amount of deduction from wages
Saveliev /V.I. Saveliev/
Advance payment issued on account of salary, if the employee subsequently did not work it out;
Any amounts issued against the report (travel allowance, money for the purchase of any goods), if the employee did not submit an advance report on them or did not attach supporting documents to it;
Wages, travel allowances, vacation pay, allowances and other amounts overpaid due to an accounting error; - vacation pay, if the employee leaves before the end of the working year for which he has already taken a vacation.
In order to completely deprive the labor inspector of the opportunity to doubt the grounds for deduction, the chief accountant, before issuing an order, can also draw up a memorandum addressed to the director of the company - about the fact and reasons for the overpayment. This document can be attached to the order.
In addition, there is a deadline for issuing an order or order to deduct from wages - one month from the expiration date for the return of an advance on accountable amounts or from the date of a counting error. Therefore, it is better to mention the specific date from which the monthly period is counted in the order itself. The deadline is not set only for the return of vacation pay if the employee went on vacation in advance and then quits.
Finally, it is required that the employee note in the order that he agrees with the grounds for deduction and does not dispute the amount (part 3 of article 137 of the Labor Code of the Russian Federation).
From each salary, the company can withhold no more than 20 percent (Article 138 of the Labor Code of the Russian Federation, see also "UNP" No. 32, 2007, article "How much can be withheld from an employee's salary").
From the wages of employees, the employer can both voluntarily and without fail.
The first case includes circumstances that are not rigorous in accordance with the current legislation and require an application from the employee. The second includes taxes and amounts under executive documents. In the first case, and sometimes in the second, an order is issued by the employer.
Order is being prepared when it becomes necessary to deduct from wages employee of certain amounts in accordance with Article 130 of the Labor Code of the Russian Federation.
Voluntary deduction is used by employees to pay utility bills, loans from commercial banks, trade union dues, additional contributions to the funded part of the pension to the Pension Fund, deductions to charitable funds.
A special case is the return of a loan issued by an organization where the employee is employed.
If there is a mandatory deduction, except for the desire of the employee and without his appeal on paper, the basis may be the current debt to the company for reasons:
- non-working out;
- unused advance payment and non-return - ;
- amounts erroneously paid to him (errors in calculations) -.
For some accrued amounts of employee income claim cannot be made. They are indicated in article 101 of the 229th Federal Law (payments associated with a business trip, transfer for labor functions to another locality, with the birth of a child, with the loss of a close relative).
This restriction must be taken into account when placing an order.
Admission to the accounting department of the enterprise (court order) does not serve as a reason for issuing a retention order from the salary of a subordinate.
The deduction of the amounts recorded in the court form is made directly on the basis of the documents provided.
In accordance with the Law on Enforcement Proceedings, the employer is obliged to within 3 days to transfer funds in the required amount to the recoverer (at the expense of the debtor).
The issues of withholding money from the income of employees relate exclusively to the laws of the federal level. Local legislation does not address such issues.
For example, for violation of the working regime (being late for workplace), smoking in a prohibited place of a subordinate company management may be held liable in the form of a fine.
It should be understood that the administration of the company can, at the request of the subordinate, make deductions, but this is not its responsibility. This moment reviewed by the director of the company.
Making an order
The document must be correctly drawn up in order to give it legal force. Its design should not attract the attention of supervising state bodies.
There is no standard form for this order., it is allowed to compose it in any form.
The document must indicate: the amount of the recovery, the basis for the implementation of the procedure, the data of the employee.
In addition, information is filled:
- company details;
- title of the document (order, instruction);
- number and date of the document;
- signature of the head of the enterprise, chief accountant.
If the write-off is voluntary, then this fact must be recorded in the text part of the order. The statement of the employee is indicated as the basis for the order.
At the bottom, the employee puts down his introductory signature.
When preparing a draft order to deduct the necessary amounts from the employee’s salary, especially it is important to pay attention to deadlines. They are provided for by Article 137 and Article 248 of the Labor Code.
It involves the recovery of damages by order to withhold the missing amounts from the salary on time no later than 1 month from the date of discovery of the loss.
The employer, violating this requirement, allows the employee to apply to the judicial authorities and challenge the lawfulness of the hold.
A similar condition is contained in article 137 of the Labor Code of the Russian Federation: the decision to return the advance, incorrectly paid amounts is made within 1 month from the date of payment.
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