Deduction from wages for communications. Four rules for deductions from wages

When an employer makes a deduction from an employee's salary, it is not just his whim, without any legal reason. When reducing an employee’s earnings in this way, the company must proceed from the law. Salary deductions can be made on the following grounds:

• the employer received a writ of execution against the employee;


• decision of the company where the employee works;


• statement from the employee himself.

Deduction from salary for executive

The most common form of deduction from an employee’s earnings is the collection of debts from the employee under writs of execution received from the court. According to writs of execution, the following types of debt can be withheld from wages:

• alimony and other periodic payments;


• property debt;


• compensation for damage to health.

Deduction from salary at the initiative of the employing company

An organization may decide to deduct the following payments from an employee’s salary:

• overpaid wages (due to a counting error or if the employee’s guilt in idle time or failure to comply with labor standards is proven);


• unearned advance;


• payments for unworked vacation upon dismissal;


• funds issued on account and not returned when an employee is transferred to another location;


• benefits for pregnancy and childbirth, for temporary disability, if it was paid in an amount greater than required (in the presence of a calculation error or culpable actions of the employee himself).

To hold at the request of the employee the latter must write a corresponding statement to the employer. The application must indicate the details for the transfer Money, terms and amount of retention.

Salary deduction restrictions

Despite the fact that the list of payments that can be deducted from wages is quite wide, there are also restrictions on such deduction:

• no more than 20% of earnings - withholding by decision of the company, return of government benefits that were overpaid;


• no more than 50% of earnings - recovery under enforcement documents, including (with the exception of child support);


• no more than 70% of earnings - child support, compensation for harm to health, damage due to the loss of a breadwinner or from the commission of a crime;


• without restrictions - child support, if its collection occurs according to an agreement concluded between the parents.

Note! If there are several writs of execution or grounds for collection, the above restrictions also apply.

Deductions from wages The Labor Code of the Russian Federation allows the employer to do so both on the basis of the law and at the request of the employee. In this article, we will look at the features of labor legislation and samples of basic documents that will help to properly formalize relations with employees.

Grounds for deductions from wages

In practice, accountants may not have to deal with deductions from their salaries for a long time. But one day an employee comes to pay child support. And then the bailiffs send an unpaid fine, or the employee takes out a loan and asks to send part of the salary to the bank. There is a need to prepare documents correctly.

The Labor Code provides for both deduction from wages under a writ of execution and other payments based on the law. There are only restrictions on their size.

The Labor Code of the Russian Federation lists cases of possible deductions from wages in Art. 137 and 138:

Deductions are made from the amounts remaining after payment of income tax at the expense of the employee, i.e. he must compensate for the cost banking services or postage, depending on the payment method.

Deductions according to writ of execution

Deduction from wages under a writ of execution is made from the date the document is received by the organization and continues until the obligations are repaid, the employee is dismissed, the claimant refuses, or by order of the bailiff. In this case, it is necessary to return the writ of execution to the claimant or a copy of it to the bailiff no later than the next working day with a note on the amounts paid (clause 4.1 of Article 98 of Law No. 229-FZ), otherwise the employer will face a fine of 50,000 to 100,000 rubles. (Article 17.14 of the Code of Administrative Offenses of the Russian Federation).

Since payments are made on the basis of the law, additional orders from the manager or statements from the employee are not required - a writ of execution or a copy thereof is sufficient.

Retention application - sample

If an employee has asked to make any payments from his salary, you need to fill out an application for deduction from wages - a sample is presented here .

It is written in the name of the manager and must contain his full name. and the employee’s position, passport details and registration address. The application should indicate the type of deduction, amount, frequency of payment, details of the recipient and the basis document. It must have the date of compilation and the signature of the employee with a transcript. The application is marked with an instruction from the manager to accept it for execution.

IMPORTANT! The agreement to pay alimony must be notarized and has the force of a writ of execution in accordance with paragraphs. 1, 2 tbsp. 100 of the RF IC, therefore, after the employee writes an application, payment becomes mandatory.

Retention order - sample

There are situations when it is necessary to make a hold:

• for fully completed vacation upon dismissal before the end of the year;
• if the advance payment is greater than the accrued amount for the time worked;
• in case of a counting error;
• if a shortage is identified from the financially responsible person.

In this case, it is necessary to issue an order for deduction from wages - a sample can be viewed here.

The order is issued on the organization’s letterhead and contains a number and date. It must indicate the basis for the withholding, its amount, and the person responsible for executing the order. The employee should be familiarized with the order and signed.

Withholding the balance of accountable amounts

Deduction of accountable amounts from wages is possible on the basis of an order or at the request of the employee. The reason is the end of the period for reporting unused amounts.

Results

All deductions from employee salaries must comply with the norms of the Labor Code of the Russian Federation and be properly documented. Then neither the accountant nor the manager will have problems or additional costs for labor disputes.

Withholding part of an employee’s salary involves non-payment of a specific amount of money due to him for various reasons. Such actions can be carried out only in situations specified in the Labor Code (Articles 133-142) and federal legislation. In this article we will tell you about the procedure for deducting from wages and give instructions on how to prepare documents.

Types and conditions of deductions from the earnings of working citizens

Today, accounting has the right to deduct money from the pay of a working citizen only when there is one of the following grounds:

1. Order of the employer (on his initiative).
2. Statement from the employee, written at his own request.
3. Executive document.

In addition, income tax and payments to the Pension Fund are calculated from earnings. Deductions apply to royalties, income from securities and received under civil contracts. The accountant has the right to deduct the withheld amount from the advance payment for the first half of the month worked.

Restrictions on the amounts from which money can be withheld by law are regulated by Art. 138, clause 4 of the Labor Code of the Russian Federation. So, for example, it is not allowed to deduct money from payments related to business trips, transfers, the birth of a child, marriage registration, etc.

Reasons for deductions from the wages of working citizens

You can withhold money from your earnings only when required by law. Read also the article: → “”. Permissible deductions are divided into several types depending on the reasons causing them.

The circumstances under which deductions from pay are possible are limited by the Tax, Family, Labor, and Criminal Codes, Federal Law No. 229. The law obliges the employer to promptly notify employees of the amount and reasons for deductions.

Sequence of registration for deductions from pay

The registration procedure is as simple as possible, but it requires the right approach. By fulfilling the required minimum conditions, the employer can eliminate violations and thereby protect himself from undesirable legal consequences in the future.

A working citizen has the right to dispose of his own earnings at his own discretion. Therefore, when making a sole decision to transfer part of his salary in favor of third parties, he should only write a corresponding statement to the employer. Based on his written request, the declared amount will be transferred.

In some cases, when the employer does not have the right to transfer money, the employee deposits the entire amount into the cash register himself.

The amount of possible deductions calculated from pay

The legal basis for amounts withheld from earnings is formed by Article 138 of the Labor Code of the Russian Federation. It lists the current restrictions on the size of these deductions.

If during the calculation it is discovered that the pay is not enough to pay off all claims, then its amount is distributed proportionally among all deductions in strict order:

1. Alimony.
2. Compensation for damage to health.
3. Compensation for damage incurred due to the death of the breadwinner. Only then are the remaining existing requirements considered and satisfied.

Unlawful deductions from an employee's salary

The employer must understand that he has the right to make any deductions only as required by law, that is, for a specific purpose and within a regulated framework. So, the standard period for applying the above-described deductions is 30 days, unless otherwise provided by law. If the prescribed deadlines are violated, the employer will be able to resolve retention issues only through the court.

The condition must be met that the employee does not dispute anything and the best option confirms his consent in writing. But the main thing is that the employer is obliged to adhere to the current limits when determining the amounts withheld.

The employer must clearly differentiate the grounds for using withholding as a punishment. It is considered unlawful to withhold fines from an employee’s pay due to being late, smoking, etc. In such situations, employees are subject to disciplinary action (reprimand, reprimand, dismissal) or financial liability, but not fined.

Ignoring the conditions specified above, failure to comply with the rules determined by law, means a violation of labor legislation, for which the employer may be fined (Administrative Code of the Russian Federation, Article 5.27).

In case of unlawful deduction from an employee's pay, the employer is held liable for the delay in payments due to the employee. Then he will be obliged to return to his employee the withheld money with interest for each overdue day and compensate for the moral damage caused (Labor Code of the Russian Federation, Articles 236, 237).

Example 1. Calculation of the maximum amount withheld from an employee’s pay

In January, P. A. Valeryanov’s salary amounted to 35 thousand rubles. He is not entitled to standard tax deductions. According to the order of the employer, 15 thousand rubles must be deducted from P. A. Valeryanov’s salary. By law, the monthly withheld amount cannot exceed 20% of your salary. The maximum deduction amount per month is calculated sequentially:

1. First, the amount of personal income tax is determined: 35,000 * 13% = 4,550 rubles.
2. Since the withholding is calculated from the amount that is given to the employee, the next step will be to subtract the calculated personal income tax (RUB 4,550) from the January tax official salary P. A, Valeryanova (35 thousand rubles): 35,000-4550 = 30,450 rubles.
3. The maximum withheld amount is calculated: 30,450 * 20% = 6,090 rubles.

So, for a month the employer has the right to withhold a maximum of 6,090 rubles. from the pay of P. A. Valeryanov. Since the actual amount withheld according to the order of the employer is much larger - 15 thousand rubles, it is distributed over subsequent months until the entire amount is repaid.

Example 2. Calculation of the amount withheld from an employee’s pay according to a writ of execution

The employer received a writ of execution, according to which, starting from January 2017, alimony for the maintenance of a minor child should be calculated from the pay of his employee P. A. Valeryanov. The amount of deduction is 25% of earnings. In January, P. A. Valeryanov should receive 35 thousand rubles.

The procedure for calculating the withheld amount under a writ of execution is similar to that presented in the first example:

1. Calculation of income tax for January: 35,000 * 13% = 4,550 rubles.
2. Calculation of alimony for the same month: 25% * (35,000-4550) = 7,612 rubles.

So, from P. A. Valeryanov’s salary in January, the accounting department must calculate alimony for the maintenance of a minor child in the amount of 7,612 rubles. If the writ of execution appearing in the example had reached the employer later, say, in February, then P. A. Valeryanov would have incurred a debt by that time.

In this situation, the resulting debt is transferred to the next month. This means that in February P.A. Valeryanova will have the right to calculate the summed amounts of alimony for January and February. Moreover, the withholding should not exceed 70% of the employee’s salary.

Answers to frequently asked questions

Question No. 1. Can an employer, without the employee’s consent, deduct from earnings an excess amount that was accrued and issued due to an accountant’s accounting error?

In fact, the employer has the right to do this, but he will be able to return the amount only if the employee agrees to this, i.e. does not dispute the need for the return and the amount of the refunded amount.

Question No. 2. If an employee needs to withhold a large amount for several months, how does the employer formalize this?

Only up to 20% of the employee’s pay is deducted from each earnings. Withholdings subject to the statutory limit are made every month until the entire debt is paid off. But to do this, the employer must order this once. New order There is no need to issue it with each monthly deduction.

Question No. 3. Is it legal to calculate personal income tax? monetary compensation when dismissing employees?

No. Compensation amounts due upon dismissal are not included in the income on which income tax is calculated. A complete list of such income is specified in Art. 217, part 2 of the Tax Code of the Russian Federation.

According to the law, various deductions can be made from employees' wages. For proper retention, you need to know the nuances of types of retention and their Accounting. Let's look at an example of calculating salary deductions, as well as accounting entries, formed when withholding personal income tax, according to writs of execution, when repaying a loan issued to an employee and withholding trade union dues.

Types of possible deductions from an employee’s salary:

Income not subject to withholding

These types are established by Art. 101 of Law No. 229-FZ. The main types of such income:

• Compensation for damage caused to health or in connection with the death of the breadwinner;
• Compensation for injury to an employee and family members if they die;
• Compensation from the budget as a result of disasters (man-made or radiation);
• Alimony;
• Amounts of business travel, moving to a new place of residence;
• Financial assistance in connection with the birth of a child, marriage, etc.;

Deduction order

Deductions from an employee's salary are made in the following sequence:

1. personal income tax;
2. Writs of execution for alimony for minor children, for compensation for harm to health, death of the breadwinner, crime or moral harm;
3. Other writs of execution in the order of receipt (other mandatory deductions);
4. Retentions at the initiative of the manager.

Limiting the amount of deductions

The amount of mandatory deductions cannot exceed 50% of the wages due to the employee. In some cases, the amount of deductions may be increased. For example, deductions based on writs of execution. These deductions are subject to a 70% limit:

• On alimony for minor children;
• Compensation for damage caused to health, death of the breadwinner;
• Compensation for criminal damage.

Also, when calculating deductions, you should take into account:

• If the amount of mandatory deductions exceeds the limit (70%), then the amount of deductions is distributed in proportion to the mandatory deductions. No other deductions are made;
• The amount of limitation on deductions initiated by the employer is 20%;
• At the request of the employee, the amount of deductions is not limited.

Example of calculating salary deduction

In the name of employee Vasilkov A.A. 2 writs of execution were received: alimony for the maintenance of 3 minor children - 50% of earnings and compensation for damage to health in the amount of 5,000.00 rubles. The salary amount was 15,000.00 rubles. The personal income tax deduction for 3 children amounted to RUB 5,800.00.

We will calculate deductions based on writs of execution:

• Personal income tax tax base = 15,000.00 – 5,800.00 = 9,200.00 rubles;
• Personal income tax = RUB 1,196.00;
• Amount of earnings for calculating deductions = 15,000.00 – 1,196.00 = 13,804.00 rubles;
• Limit amount = RUB 9,662.80.

Get 267 video lessons on 1C for free:

Deductions in the amount of = RUB 11,902.00, of which:

• For alimony = 6,902.00 rubles. (58% of the total withholding amount);
• Compensation for damage = 5,000, rub. (42% of the total withholding amount).

As a result, deductions are made according to writs of execution in the amount of:

• For alimony – 9,662.80 *0.58 = 5,604.42 rubles;
• Compensation for damage – 9,662.80 *0.42 = 4,058.38 rubles.

Deduction from wages: postings and examples

Mandatory deductions

Personal income tax is withheld from each employee’s salary at the following rates:

• 13% - if the employee is a resident of the Russian Federation;
• 30% - if a non-resident of the Russian Federation;
• 35% - in case of winning, savings on interest, etc.;
• 15% - from dividends of a non-resident of the Russian Federation;
• 9% - from dividends until 2015; interest on mortgage-backed bonds until 2007, from the income of the founders of the trust management of the mortgage coverage.

It does not matter in what form the income was received, cash or in kind. Let's look at an example:

Employee Vasilkov A.A. a salary of 30,000.00 rubles was accrued, personal income tax was withheld from it at a rate of 13%, since Vasilkov A.A. is a resident.

Postings by mandatory withholding Personal income tax:

According to executive documents

The amount under the writ of execution is withheld from wages, taking into account personal income tax. The amount of additional expenses under the writ of execution (for example, transfer fees) is debited from the employee.

Let's look at an example:

Employee Vasilkov A.A. wages were accrued in the amount of 20,000.00 rubles, of which 25% was withheld according to the writ of execution. Amount of deduction under the writ of execution = (20,000.00 – 13%) * 25% = 4,350.00 rub.

Deduction from wages of Vasilkov A.A. according to the writ of execution is reflected by posting:

At the initiative of the employer

Deductions for the purpose of debt repayment are regulated Labor Code and others federal laws. In this case, it is necessary to issue an order no later than a month from the date of payment and obtain written permission from the employee.

If upon dismissal the amount of deductions is not completely written off, then, by agreement with the employee, the amount can be repaid:

• Judicially;
• By depositing funds into the cash register;
• Gift to an employee (in this case, expenses are not taken into account when calculating income tax);
• At the request of the employee, write off 20% of the salary monthly.

Typical entries for deductions from wages at the initiative of the employer:

Let's look at an example:

From employee Vasilkov A.A. RUB 1,500.00 was deducted from wages to repay the loan. The salary amounted to 10,000.00 rubles. The limit amount is = 8,700.00 * 0.2 = 1,740.00 rubles.

Posting the deduction of a loan from the salary of Vasilkova A.A.:

According to the employee

At the request of the employee, the manager can deduct the necessary amounts from wages, but the manager can also refuse such deductions. At the same time, the amount of deductions at the request of the employee is not limited.

Deduction from wages at the request of an employee posting:

Let's look at an example:

Employee Vasilkov A.A. wrote an application to withhold union dues in the amount of 2%. The salary amounted to 10,000.00 rubles. The amount of the union contribution is (10,000.00 – 1,300.00) *2% = 174.00 rubles.

Withholding of trade union dues from the wages of Vasilkova A.A. wiring.

Salary is the main and main income of the majority individuals and is legally considered as profit. That is why wages are always subject to mandatory taxation in all countries, including Russia.

Taxes are one of the means of replenishing the budget of any state, ensuring the functioning of the state machine and the implementation of all state programs.

In order to calculate taxes on wages, it is necessary to distinguish between taxes paid directly by the employer and which do not affect the amount of final wages, and taxes deducted from wages after they are fully formed.

To calculate and withhold taxes on an employee’s salary, you must perform the following steps:

• determine the amount to which deductions will apply;
• establish the tax rate to which the employee is subject;
• calculate personal income tax;
• subtract the required deductions from the amount received;
• calculate the amount of insurance premiums and contributions to the Pension Fund.

The main tax required to be deducted is known as personal income tax. Its size is 13% of wages (clause 1 of Article 224 of the Tax Code of the Russian Federation).

Regardless of the form of ownership of an enterprise or organization, all residents are payers of personal income tax Russian Federation, as well as persons with sources of income in Russia.

Income that is not subject to taxation includes state benefits, pensions and others specified in Article 217 of the Tax Code. Personal income tax is paid to the budget on a monthly basis and is calculated from the total amount of wages.

This tax is calculated based on the final amount of the employee’s salary, taking into account advance payments and other deductions.

Insurance premiums

According to the current legislation of the Russian Federation and Article No. 212-FZ of July 2, 2013 of the Tax Code, the employer pays insurance premiums accrued on the employee’s salary.

This item of tax deductions is paid in full by the employer and amounts to 30% of the total wages. Within the framework of a civil law agreement or contract, deductions are made from employees of the enterprise who are not private or individual entrepreneurs.

The list may differ depending on who will act as founders, legal entities or individuals.

Currently, for residents of the Russian Federation who want to open own business, developed online services, through which they can go through all the stages state registration. Read the details.

Taxation of insurance premiums is contributions to the Pension Fund, from which subsequent payment of pensions, sick leave and maternity leave is made.

According to tax legislation (Part 1 of Article 58 of Law No. 212-FZ), a reduced insurance premium rate may be applied to the following categories of payers:

• agricultural workers,
• individual entrepreneurs,
• organization of folk arts and crafts,
• enterprises with employees with disabilities of groups 1, 2 and 3,
• public organizations of disabled people,
• other enterprises provided for by this article of the Law.

Insurance premiums are paid by the employer on a monthly basis, and reports are regularly submitted to the Social Insurance Fund.

At enterprises with an increased risk of injury, threat occupational diseases and where there is a high probability of accidents, there are contributions for injuries.

Workers with an increased risk of injury are subject to compulsory life and performance insurance. The contribution rate is set by the employer and ranges from 0.2% to 8.5% of the employee’s salary.

Based on Article 218 of the Tax Code, there are several types of tax deductions that have a standard and fixed rate. The three types of tax deductions are:

• 500 rubles – disabled people since childhood,
• 1400 rubles - a deduction is provided for each child under 18 years of age,
• 3,000 rubles – for persons who eliminated the consequences of the accident at the Chernobyl nuclear power plant, for caring for a disabled child of groups 1 and 2 and others provided for by law.

These deductions are available to employees who document their entitlement and have a salary not exceeding 280,000 rubles. If there are grounds for deduction on several points, the deduction from the largest amount deductions.

How to calculate payroll taxes

To calculate the insurance contribution from wages, you first need to determine the type of insurance and payment for it:

OPS– compulsory pension insurance, payment of pensions upon reaching retirement age (22%);

Compulsory medical insurance– compulsory medical insurance, sick leave payments, payments for health reasons and injuries (5.1%);

OSS VN and M– mandatory social insurance in connection with temporary disability and maternity, provides payments to compensate for temporary loss of earnings (2.9%);

OSS NS and PZ– compulsory social insurance against accidents and occupational diseases (from 0.2%).

The amount of deductions for all types of insurance premiums is 30.2%, and if the maximum base value is reached, which is 624,000 rubles, the percentage of deductions changes to 10%.

Thus, with a salary of 10,000 rubles, 3,020 of them must be transferred to the Pension and Insurance funds. To avoid possible errors, calculations should be made by specialists.

To calculate personal income tax, wages in the amount of 10,000 rubles are subject to a deduction of 13%. Thus, 10,000 – 13% = 8,700 rubles. This is the amount that the employee will receive in hand.

Let's consider the payment of wages to an employee raising 1 child under 18 years of age:

• 10,000 rub. – 1400 rub. (tax deduction) = 8600 rub.;
• 8600 rub. – 13% = 8,882 rub.

Thus, the difference between the salary and the actual payment for such an employee will be 1,128 rubles.

How to calculate payroll tax online

You can also calculate payroll taxes using an online calculator. In order for the calculations to be correct, it is possible to use help that can be easily found on the Internet.

To make an online calculation, simply enter the amount into the payroll tax calculator from which you need to subtract the necessary taxes, insurance premiums and tax deductions. The online service will help you quickly and freely calculate wages for each employee.

When making calculations, it is necessary to take into account the number of days worked, overtime hours, collection of fines, bonuses, social contributions and a number of other points provided for in the employment contract. If you correctly enter all the data about the employee, the system will show full list tax and insurance deductions.

Features of calculation and accrual of payroll taxes

Depending on the company and employment contract, there are various forms of remuneration. By labor legislation Salaries are paid at least twice a month, but taxes and contributions to funds are made only once.