Writs of execution: deductions, payments, postings

Accounting of withholding operations according to executive documents

after taxes are withheld (Part 1, Article 99 of Law No. 229-FZ).
All mandatory deductions of amounts of money from the income of employees on the basis of an executive document are carried out without issuing a special order from the manager on deduction and without the consent of the employee. The basis for calculating the corresponding amounts due for withholding are the executive documents themselves. In this case, a separate sub-account is opened for account 76, for example, “Calculations based on writs of execution.”
This sub-account must be fixed in the working chart of accounts, which is an integral part of the organization’s accounting policy (clause 4 of PBU 1/2008 “Accounting Policy of the Organization”). Withheld funds from employees' wages on the basis of executive documents can be issued to the claimant personally from the organization's cash desk, transferred to him by mail or to his account at a bank institution: It must be taken into account that the total amount of all deductions for each payment cannot exceed 20 percent, and in in cases provided by law, 50 percent of wages.

EXAMPLE No. 1

The employee has a debt on three outstanding loans (three writs of execution were presented). The first writ of execution is for the amount of 20,000 rubles, the second is 40,000 rubles, the third is 50,000 rubles.

The employee was accrued a salary in the amount of 30,000 rubles, and was provided with a “children’s” deduction in the amount of 1,400 rubles.

Deductions are made from the employee’s “net” salary:

30,000 rubles - ((30,000 rubles - 1,400 rubles) x 13%) = 26,282 rubles.

As noted above, the maximum amount of deductions cannot exceed 50% of accrued wages:

26,282 rubles x 50% = 13,141 rubles.

The total amount of debt under three writs of execution is 110,000 rubles (20,000 rubles + 40,000 rubles + 50,000 rubles).

Thus, the maximum amount of deductions per month is not enough to collect debts under all writs of execution (13,141 rubles < 110,000 rubles).

LEGAL ADVICE IN MOSCOW

Therefore, the amount of debt must be proportionally distributed among three writs of execution (clause 3 of Article 111 of Law No. 229-FZ):

• deductions from the employee under the first writ of execution will be:

13,141 rubles x (20,000 rubles/110,000 rubles) = 2,389.27 rubles;

• deductions from the employee under the second writ of execution will be:

13,141 rubles x (40,000 rubles/110,000 rubles) = 4,778.55 rubles;

• deductions from the employee under the third writ of execution will be:

13,141 rubles x (50,000 rubles/110,000 rubles) = 5,973.18 rubles.

Withholdings are made until the requirements contained in the executive document are fulfilled in full. Deductions will be made in the following months of accrual of wages and other income to the employee.

Types of deductions under a writ of execution from wages

A writ of execution is mandatory for recovery from an individual’s income, regardless of the employer’s wishes.

You do your duty and work honestly. I definitely recommend Nadezhda Vladimirovna! I have worked with the company several times already. Deduction is made when accruing income - wages and other receipts from the employer. The legislation establishes a number of payments for which no deduction is made. Amounts received in the form of compensation payments, compensation for harm, and social benefits are exempt from collection. We will tell you in the article how deductions are made from wages based on a writ of execution, and what entries are made. The procedure for deductions is determined by the Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings”.

There are several types of executive documents used in circulation. Documents of an enforcement nature, the most well-known in circulation: Executive documents are binding from the day they are received by the enterprise by mail or through the claimant.

Payroll

Let's create a standard 1C document “Payroll”. After it was automatically filled out, a line appeared on the “Deductions” tab with the deduction for the writ of execution; its amount was calculated by the program according to the information from the document “Writ of Execution” (in this case, 25% of the employee’s salary).

Let’s add one more line, indicate the employee, in the “Deduction” column, select “Paying Agent Remuneration” from the deduction directory, and enter the amount manually. The recipient must be selected from the directory of counterparties.

Let's review the document.

Collection procedure and examples of deduction from wages under a writ of execution

Deductions under a writ of execution from an employee’s salary are made forcibly upon receipt of the corresponding document by the organization’s accounting department.

The procedure for such actions is reflected in the Labor Code of the Russian Federation. The decision on its approval is made as a result of a court hearing. In addition, this type of document is the basis for making deductions from wages based on a writ of execution against the employee’s debts. an agreement on the payment of alimony for the maintenance of disabled relatives or minor children, previously certified by a notary; acts, protocols of authorized bodies providing for recovery in accordance with federal legislation; resolution of an FSSP employee or a notary; acts, certificates issued by the Pension Fund in relation to an employee in the status of an individual entrepreneur.

How is deduction carried out under a writ of execution from wages in 2021?

A court decision is a written position of a court of any instance on any issue.

It must be remembered that a court decision cannot be canceled and, if it is made, it must be executed. For example, if the amount of alimony payments is calculated. The permissible amount of deductions is understood as a certain part of the salary, after deducting which a certain amount must remain.

For example, if alimony is withheld from an employee’s salary, the result must necessarily remain an amount the amount of which will be no less than the minimum wage in the region. For example, today its value is 5,965 rubles (for 2021).

Deductions from wages according to executive documents

Writs of execution can be received by the employer by mail, through a bailiff, or personally from the claimant under the writ of execution (for example, from the recipient of alimony).

At the same time, not only the employer (to avoid mistakes), but also the employee himself should familiarize himself with it in as much detail as possible. This will allow him to monitor the legality of all actions of the employer. In accordance with Federal Law No. 229-FZ “On Enforcement Proceedings”, from the date of receipt of the writ of execution, the employer is obliged to withhold the amounts specified in it from the employee’s income (Article 98 of Law No. 229-FZ). In this case, executive documents include:

1. writs of execution;
2. notarized agreements on the payment of alimony or their notarized copies;
3. court orders;
4. other documents listed in Art. 12 of Law No. 229-FZ.
5. orders of the bailiff;

The basis for withholding is the original of the writ of execution, or its duplicate, which in its legal force is equal to the original.

How to pay bailiffs in 1c

» » In this article, lawyer Alexey Knyazev answers the popular question: “?”. Unfortunately, from time to time there are situations when an organization performs work, but the customer does not pay it.

As a result, you have to go to court and forcefully collect debts. In this case, there are some features of reflecting this fact of economic activity in the 1C Accounting information system.

It is established by common business practice, current regulations and decisions of courts of various instances that have entered into force that the customer, if he has no complaints about the results of the work, is obliged to accept them and pay for them in accordance with the provisions of the concluded contract. In a situation where the customer violates his obligations and does not make timely payments, a debt must be generated in 1C Accounting 8.3.

Moreover, it is assigned the status of doubtful, which means that the creation of a reserve for doubtful debts is required (provided for by the regulatory documents of the Ministry of Finance of the Russian Federation regulating accounting in organizations).

It must be borne in mind that there is a difference between reflecting the fact of creating the described reserve in tax and accounting.

When accounting for the provision for doubtful debts in 1C Accounting, it is necessary to generate the following entries:

1. Debit of account 91.2 – Credit of account 63. This posting directly forms the reserve itself and applies it to other expenses of the enterprise.

After receiving a positive court decision and collecting the debt through the court, the following entries should be generated in 1C Accounting 8.3:

1. Debit of account 51 – Credit of account 62 – reflects the repayment of the customer’s receivables (receipt of funds to the current account).

The amount of permissible deduction from wages under a writ of execution

There is a court decision or a norm established by law for deductions from accrued wages.

The process of deducting money from accrued wages is possible only if the decision on this has already entered into force. Article 107 of the Labor Code of the Russian Federation clearly establishes a list of grounds for withholding financial resources. Material deductions are made in favor of the state or those persons whose rights were violated by the employee.

There are the following types of retention:

• at the employer's own initiative. If the employer is not obliged to withhold, but has the right to do so;
• at the initiative of the employee.
• mandatory, when the employer is in any case obliged to withhold the amount of money earned;

Deductions of a certain amount from the monthly accrual of financial resources carried out by the head of the organization are regulated by Article 137 of the Labor Code of the Russian Federation and are of the following types:

• reimbursement of an advance not yet received, but also without working out according to the norms.
• full reimbursement of the advance payment not worked out according to the law;

In addition, the amount that the organization pays as a commission for making transfers is withheld from him. Get 200 video lessons on 1C for free: You can deduct a certain percentage of all accruals from your salary - up to 20% and up to 50% (in some cases).

The exceptions are payments under writs of execution: In the form of alimony for children For compensation for harm to health For compensation of funds to persons who have lost a breadwinner For payments for compensation for harm caused during a crime These transfers are not subject to these restrictions. Postings for salary payments and personal income tax and contributions are made on the day of the actual transfer (issue) of funds.

Payroll Expenses on wages are written off to the cost of products or goods, therefore the following accounts correspond to account 70: for a manufacturing enterprise - account 20 “Main production” or account 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business ( administrative) expenses”, 29 “Service production and facilities”; for a trading enterprise - account 44 “Sales expenses”.

Accounting for legal costs and penalties

Almost every organization in the process of economic activity has to participate in litigation. Sometimes the business entity itself sues unscrupulous contractors, and sometimes it becomes necessary to act as a defendant.

We must not forget about disputes with tax authorities, which very often end up in arbitration courts. When participating in a lawsuit, an organization incurs certain costs. Leonid SOMOV Tax lawyer In general, legal costs can be divided into state fees and costs associated with the consideration of the case.

The Arbitration Procedure Code of the Russian Federation specifies the composition of the costs associated with the consideration of the case.

Thus, in accordance with Article 106 of the Arbitration Procedure Code of the Russian Federation, such costs include: • sums of money to be paid to experts, witnesses, translators; • costs associated with on-site inspection of evidence; • expenses for the services of lawyers and other persons providing legal assistance (representatives); • other expenses incurred by persons participating in the case in connection with the consideration of the case in the arbitration court. If the case is heard in courts of general jurisdiction, and this happens when the plaintiff or defendant is a citizen of the Russian Federation or a foreign person, then the costs associated with the consideration of the case, in accordance with Article 94 of the Civil Procedure Code of the Russian Federation, include: • amounts subject to payments to witnesses, experts, specialists and translators; • expenses for translation services incurred by foreign citizens and stateless persons, unless otherwise provided by an international treaty of the Russian Federation; • travel and accommodation expenses of the parties and third parties incurred by them in connection with their appearance in court; • expenses for the services of representatives; • costs of on-site inspection; • compensation for actual loss of time; • postal expenses incurred by the parties related to the consideration of the case; • other expenses recognized by the court as necessary.

Regarding tax disputes, let us remind you that

Writs of execution: deductions, payments, postings

In the common understanding, deduction under writs of execution is the payment of alimony.

In fact, there are other situations where it is necessary to withhold part of an employee’s salary by court order.

In this material we will look at what it is and look at the main entries for deductions from an employee’s salary based on a writ of execution.

1. For reimbursement of loans, loans and interest on them
2. Child support for elderly relatives
3. On child support for minors
4. For compensation of damage caused to organizations
5. For compensation for harm to physical or moral health

This obligation covers all employee income, except those that fall under the regulations of Art. 101 of Law 212-FZ. In addition, the amount that the organization pays as a commission for making transfers is withheld from him.

What is a writ of execution?

Deductions under a writ of execution from an employee’s salary are made forcibly upon receipt of the corresponding document by the organization’s accounting department. The procedure for such actions is reflected in the Labor Code of the Russian Federation.

Example of a writ of execution.

A writ of execution is the main way of influencing a debtor through enforcement proceedings.

And in order to receive a writ of execution, you will have to fill out a Sample Application for the Issue of a Writ of Execution, which you can download here.

The decision on its approval is made as a result of a court hearing. In addition, this type of document is the basis for making deductions from wages based on a writ of execution against the employee’s debts.

Deduction directory

To make deductions from an employee’s salary, it is necessary to fill out the deductions directory in 1C 8.3.

Salary/ Directories and settings/ Deductions

There is no need to enter the deduction under the writ of execution here, since it is already in the program. However, the payment agent's remuneration is not included in the directory. If it is to be deducted from your paycheck, you must add the item manually.

The name can be specified arbitrarily; the retention category is selected from the drop-down list. There is a special category for agent remuneration.

Document “Writ of Execution” in 1C Accounting

This document assigns withholding to a specific employee.

Salary and personnel / Salary / Writs of execution

Let's create a document and indicate the necessary data in it. In the “Recipient” field, the program offers a choice from the directory of counterparties, so the recipient (it can be an individual or legal entity) must first be entered into this directory.

The retention period and calculation method are filled in according to the executive document received by the organization. If you do not specify the end of the period, the program will perform the deduction every month. There are three options for the calculation method: percentage, share or fixed amount.

Please note: in this 1C document it is not possible to indicate the withheld remuneration of the paying agent. It will have to be entered manually when calculating salaries.

The writ of execution does not make accounting entries and does not have a printed form.

Executive documents: main types

Mandatory documents that are required by law to be implemented in a strict manner in relation to a specific employee of the organization include:

• writs of execution issued on the basis of decisions made by courts of general jurisdiction;
• orders issued by courts according to a written request from creditors;

Order and instruction: what is the main difference?

• an agreement on the payment of alimony for the maintenance of disabled relatives or minor children, previously certified by a notary;
• acts, protocols of authorized bodies providing for recovery in accordance with federal legislation;
• resolution of an FSSP employee or a notary;
• acts, certificates issued by the Pension Fund in relation to an employee in the status of an individual entrepreneur.

Executive documents (sheets) are divided according to the types of requirements:

• requiring urgent compensation for damage caused to the health and property of citizens as a result of an offense;
• mandatory payment of alimony for children under the age of majority;
• sheets providing for the payment of an administrative fine;
• requirements for the repayment of debts in favor of financial and economic institutions or housing and communal services.

Types of executive documents.

Collection of alimony through judicial authorities

If the parties fail to reach an agreement peacefully, then the party raising the child has the right to file an application with the court.

You can download a sample application for alimony collection from the link.

Types of writs of execution against alimony defendants:

• document - issued on the basis of a court decision made on the basis of a claim;
• court order - issued after contacting the authorized bodies with a written application for collection, through which the procedure for collecting alimony is carried out;
• agreement certified by a notary.

A writ of execution and a court order have equivalent force, differing only in the method of receipt.

An order issued following a court hearing can be obtained by submitting a written application to the highest authorities. If the defendant has no objection to what is stated in the document, the judge makes a decision.

In what cases is a writ of execution invalid?

A writ of execution deduction from wages will not have the proper effect if it does not contain the following data:

1. name of the judicial authority;
2. production number;
3. date of decision of the judicial authorities;
4. composition of the decision made;
5. date of document execution;
6. initials of the recipient and debtor;
7. if a child is involved in enforcement proceedings, then in this case his date of birth and initials are indicated.

If a writ of execution (sheet) for deducting an amount from an employee’s wages is lost, the basis for proceedings is its duplicate. Deductions from the debtor’s profit through such paper are carried out without an order, and the employee’s consent is not required for this.

How should the employer act in this case?

After receiving a document for deduction according to a writ of execution from wages to an enterprise, the following procedure must be followed:

1. This retention document is registered in a special journal.

you can learn more about the magazine.

2. After the document is received by the accounting department of the enterprise, its employees inform the bailiff in writing that it has arrived at its destination.

The writ of execution is a paper of strict accountability, therefore it is stored in a safe.

When dismissing an employee for whom a document for deduction has been received under a writ of execution from wages, the accounting department is obliged to send the document back to the bailiff, attaching calculations of the deductions made: date, payment slip number when the funds were paid. And also the amount of debt, if any.

Deductions under a writ of execution from wages are made from the employee’s income on a monthly basis. The plaintiff must transfer alimony according to the data specified in the paper within 3 days from the start of payment of wages.

In what cases is it impossible to deduct from wages under a writ of execution?

The Federal Law “On Enforcement Proceedings” contains a list of cases in which deductions from wages under a writ of execution are unacceptable:

• payments from social state funds or from the employer’s own funds, but disability benefits do not apply here; deductions from it are made in the usual manner;
• compensation payments - travel expenses, in case of loss of a breadwinner, compensation for damage to health;
• partial or full payment for health resort treatment of employees.

Amount of salary deduction

The amount of monthly deduction from the income received is indicated in the text of the document by the bailiff. This can be either a certain percentage or a fixed amount of earnings.

And 12 rules for filling out Form T-54 of an employee’s personal account will help you fill out deductions correctly.

Withholding under a writ of execution from wages is the required amount, which is deducted from the accruals made and sent to the recipient.

If an employee has accumulated debt on his obligations, then they are fulfilled to the maximum possible extent until the existing debt is repaid.

According to the rule, no more than half of the salary remaining after personal income tax has been deducted can be withheld from an employee’s income, even if several enforcement documents have been submitted to him at once.

Exceptions to this are the following situations:

1. the penalty is aimed at supporting children under the age of majority;
2. compensation for harm caused to health, damage caused, death of the sole breadwinner, as a result of criminal actions.

In such situations, the percentage of deduction from the employee’s salary reaches 70%.

Calculation of debt amounts.

Example 1

The company received a document to withhold alimony under a writ of execution from an employee’s salary, starting from March 22, 2015.

For March, part of the debt is withheld from wages accrued from March 22 to March 31. In March, the employee is awarded a bonus based on the results of work for 2014, since the employee’s obligations do not apply to this period of time, no deduction is made.

Example 2

The child for whom the employee pays child support turns 18 years old on April 23, 2015. In this example, the deduction is made:

• from wages for the period from April 1 to April 22 inclusive;
• from the premium for the 4th quarter, proportionally from April 1 to April 22;
• from the 2015 premium, falling for the period from January 1 to April 22.

It does not matter that at the time of accrual of financial incentives for the quarter and year, the employee’s obligations are terminated.

If, upon reaching adulthood, there is arrears of child support, then the obligations are not canceled until the debt is fully repaid, regardless of how old the child is.

Reflection of deduction of alimony under a writ of execution on accounting accounts (entries)

All accruals and deductions made on the sheet from wages in the accounting department are reflected in certain entries:

• employee payroll: D – 26, K – 70;
• Personal income tax: D – 70, K – 68;
• deductions that are calculated from the deduction document according to the writ of execution from wages: D – 70, K –76;
• issuance of alimony to the plaintiff from the cash register of the enterprise: D – 76, K -50;
• payment of alimony from the organization's current account: D – 76, K – 51;
• commission for the transfer: D – 76, K – 51;
• payment of alimony by mail: D – 71, K – 50.

Read more about accounting entries.

Responsibility of accounting employees

Papers on withholding under a writ of execution are strictly accountable documents, therefore the accounting department of the enterprise is responsible for their storage and execution. At the same time, a fine is provided for non-fulfillment or loss of such documents.

There are several types of violations regarding the implementation of deductions under writs of execution:

1. deductions are not made despite the presence of a certain document;
2. alimony payments are received late into the recipient's account;
3. loss of a document or untimely transfer to another enterprise.

And you can find out how to pay wages correctly in article 6 main rules for filling out a payroll for the issuance of wages.

Reflection of deduction of alimony under a writ of execution from wages.

You will find information about how the state can detect this incident.

For such violations, a fine is imposed on the manager and the organization, after which the accountant most likely will not work in the company.

If alimony is withheld in excess of the due rate, the overpayment will not be demanded back from the recipient, but will be deducted from the salary of the accounting employee who made the mistake.

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Write-off from the current account by court decision

Question According to a court decision, it is necessary to return part of the money paid for the work done to the legal successor of the bankrupt company. What wiring needs to be done?

Answer In the situation under consideration, the organization will have to incur expenses that represent the repayment of debt in the form of overdue payment for work performed based on a court decision.

In this regard, these expenses in the form of payment of the principal amount must be reflected as part of other expenses using account 91 “Other income and expenses” in correspondence with account 76 “Settlements with various debtors and creditors”, subaccount “Settlements on claims”.

According to clause 12 and clause 14.2 of PBU 10/99, compensation for losses caused by the organization is accepted for accounting in amounts awarded by the court or recognized by the organization.

Moreover, in accordance with clause 18 of PBU 10/99, expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assuming the temporary certainty of the facts of economic activity).

Therefore, the necessary accounting entries must be reflected on the date the court decision entered into legal force: Debit 91, subaccount “Other expenses” Credit 76, subaccount “Settlements on claims” - an expense in the form of overdue payment is recognized.

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2. Is it possible to partially write off a loss from car theft and how to show all this in the declaration?

IN…. 1. We have an office for rent, we are tenants.

Rental period 11 months,…. What is the best account for renting premises?

6 275 Back Forward

Penalties for personal income tax: accounting entries

In this case, the agreement may be worded regarding the payment of a penalty in one of three options:

1. payment of debt and penalties from above;
2. payment of one of the amounts at the choice of the debtor.
3. payment of penalties only;

According to officials, the penalty for late payment of goods should be attributed to the payment of sold products, thus, the accountant must reflect the penalty as part of other income.

Debt collected by court decision, how to reflect it in accounting

Deductions for these days are not made if the employee is dismissed on the grounds provided for in paragraph 8 of part one of Article 77 or paragraphs 1, 2 or 4 of part one of Article 81, paragraphs 1, 2, 5, 6 and 7 of Article 83 of this Code.

In the cases provided for in paragraphs two, three and four of part two of this article, the employer has the right to decide to deduct from the employee’s salary no later than one month from the end of the period established for the return of the advance, repayment of debt or incorrectly calculated payments, and provided that if the employee does not dispute the grounds and amounts of the withholding.

Wages overpaid to an employee (including in the event of incorrect application of labor legislation or other regulatory legal acts containing labor law norms) cannot be recovered from him, except in cases of: counting error; Article 138.

Accounting and legal services

Regarding accounting (on question No. 1) No, not entirely true.

It was not worth reflecting future income.

The accrual of contractual sanctions, amounts of compensation for losses (damages) for violation of contractual obligations recognized by the counterparty or awarded to him by the court, and their receipt must be done using account 76.

2 “Calculations for claims.” Discount rate of the Central Bank: How in this situation to reflect the receipt of money as revenue from ordinary activities or other income? What to do with VAT and income tax on this receipt?

Debt collection through court (postings)

If legal proceedings do not attract, then for peace of mind it is better to charge VAT. Attention! The government believes that the supplier must pay VAT on the penalty.

Sometimes it happens that you have to collect the debt from the debtor under a writ of execution. This is a rather complicated process, since you have to contact the bailiff service. Often, defendants do not agree with the court order and are unwilling to pay the debt voluntarily.

Debit Credit Description of transaction Dt 51 Kt 76 Funds received into the current account that were collected by bailiffs Dt 76 Kt 62 (60) Received money accepted to repay a debt from the counterparty It is important to clearly understand when to reflect the receipt of funds. The income must be taken into account at the time the court decision comes into force.

Accounting entries based on a court decision

But nothing is there on his first visit to Chita in 2007, Putin said that the road had been built, 3 years later, a new mega project (Putin-Lada Kalina) was built again with a show off. Huge areas are not paved, not to mention infrastructure. And at the end of the JOKE, along the road where Putin was driving, they removed the direction indicators to the villages

“God forbid I should go to a Siberian poverty-stricken, drunken village”

How to correctly prepare accounting entries for this operation.c.

Stanislav Bychkov, Deputy Director of the Department of Budget Methodology of the Russian Ministry of Finance. . Reimbursement of legal costs and state fees by court decision. This will be a training manual for beginning swindlers. Bribes. PS Very cool picture.

I liked the Shine picture! Well, there’s nothing else to do. That's not how books are written. You need to experience this matter for yourself.