The enterprise has to deduct alimony from the employee's salary for the maintenance of his minor child and transfer them. Usually, in the package of documents sent to the work of a person who is obliged to pay alimony, the process for their payment is already stipulated. You just have to transfer the agreed amount of money to the current account of the other party every month or give it to her personally.
It is necessary
- - payment order for the payment of alimony;
- - court writ of execution, on the basis of which alimony is paid.
Instructions
Step 1
Specify the amount of alimony in the alimony agreement, writ of execution or court order, which is sent to the enterprise by the bailiffs. This can be a fixed amount or a percentage of the employee's salary.
Step 2
In the same place (in the court sheet) the procedure for paying alimony is written out. Usually, money is transferred to the current account of the ex-wife, sent to her by mail or handed over to her. If the procedure for paying alimony has not been written out to the end, check with the other party (the former spouse of the employee) where and how to send the alimony. It is desirable that this is not just a verbal agreement, but a written statement.
Step 3
Fill in the payment order fields for the payment of alimony in accordance with the Regulation of the Central Bank of the Russian Federation dated 03.10.2002 No. 2-P "On non-cash payments in the Russian Federation". In the payment order, if the money is transferred to a personal bank account, indicate the amount of the employee's salary, the month of collecting the alimony, the number of days worked, the amount of income tax, the amount of the remaining debt, interest and the amount of withholding, including for debt repayment.
Step 4
In the field (61) "Beneficiary's INN" fill in the 12-digit taxpayer identification number, and if it is absent, fill in zeros.
Step 5
In accounting, write off the deduction of alimony from wages by posting Dt. 70 Kt. 76, 5, and their listing is Dt. 76, 5 ct. 51.
Step 6
Pay alimony no later than 3 days after the salary is paid to employees. Please note that a delay in the payment of alimony will result in a penalty of one tenth of the amount for each day of stitching.
Step 7
Usually 25% of income is paid for one child. For two children -1/3, for three and more ½ income. Alimony is paid until the child reaches the age of majority, and in some cases after that (in case of illness, incapacity, etc.), in addition, alimony payment is possible for infirm and needy parents, as well as former incapacitated spouses.
