From what types of payments deductions are not made. Income that cannot be withheld

In some cases, an employment relationship may require deductions from the employee's wages. The current legislation provides for various types of deductions from wages under the Labor Code of the Russian Federation - they can be carried out both on writ of execution and on the initiative of the employee or employer, depending on the situations and the existing grounds. At the same time, both accountants and employers, as well as the employees themselves, from whose earnings funds will be withheld, should know exactly the procedure for making deductions from wages and the grounds on which they will be made.

What is deduction from wages according to the Labor Code of the Russian Federation - legislative norms

The current legislation provides that in some cases, deductions can be made from the salary of an employee. This procedure is most often associated with the need to reimburse certain funds at the expense of the employee. At the same time, the procedure for its implementation is precisely fixed in the provisions of the current legislation, and the main document regulating this aspect of legal relations is the Labor Code. In particular, deductions from wages under the Labor Code of the Russian Federation are considered by the following articles of the said document:

• Art. 130. The provisions of this article govern the provision of certain guarantees to all workers on Russian territory in matters of wages. One such guarantee is the limitation of the amount of deductions from their wages.
• Art. 136. The regulatory information set out in this article requires the employer to indicate, when transferring wages to an employee, all deductions made from wages, as well as the grounds for carrying out this procedure.
• Art. 137. Its principles provide for the limited nature of deductions from an employee's salary, and also provide for a strict list of grounds on which funds can be withheld from an employee's earnings to pay off debts directly to the employer. In addition, this article also assumes the use of other regulatory documents of a federal nature for their application in matters of deductions from an employee's earnings.
• Art. 138. This article regulates the limiting size and amount of deductions made from wages. In particular, it provides for the possibility of withholding no more than 20 percent of an employee's earnings from his salary in general cases, for example, when he is financially liable to the employer, and no more than 50 percent of earnings in situations provided for by individual federal laws, for example, under executive sheets. In the event that deductions are made on grounds such as compensation for harm to health, payment of alimony or serving corrective labor, their amount can be up to 70 percent of the employee's earnings.
• Art. 240. The principles set forth in the said article give the employer an unconditional right to refuse to recover damages caused to him and to make appropriate deductions.

As can be understood from the above standards, deductions from wages can be regulated by other regulatory documents. Therefore, both employers and employees should familiarize themselves with the following regulations:

Types of deductions from wages

Based on the regulatory framework of the current legislation, it is possible to single out the main types of deductions from wages. At the same time, the main criterion for such a division is the mandatory nature of such contributions. Accordingly, deductions from wages by type can be divided into:

• Mandatory or unconditional. Making such deductions is the direct responsibility of the employer and their appointment does not require the consent of the employee.
• At the initiative of the employer. The employer has the right to withhold payments from the salary of an employee if he caused direct damage to his property or property of third parties in the course of an employment relationship. At the same time, the consent of the employee is also not required, but the employer is not obliged to make such deductions and may refuse them without consequences.
• At the initiative of the employee. In some cases, the employee himself may ask for deductions from wages. The purpose of such actions may be to reduce the burden on the employee. At the same time, it should be remembered that in some situations the employer does not have the right to refuse the employee to conduct deductions, and in others they are carried out only with the consent of both parties to the employment relationship.

Given the large number of possible grounds for deductions from wages, their various types should be considered in more detail.

Mandatory and unconditional deductions from wages

Mandatory deductions are those that neither the employee nor the employer can refuse. Accordingly, most often the basis for making such deductions are the orders of the relevant state authorities - courts, executive bodies or other instances. Documents that clearly indicate the need for mandatory deductions from wages include:

Failure by the employer to take into account and execute the above documents may already lead to the imposition of liability on the employer himself.

Withholding from wages at the initiative of the employee

In some cases, the initiator of the procedure for deduction from wages may be the employee himself. For example, it may simply be more convenient for employees if the funds needed for various purposes are deducted from their wages directly. At the same time, the employer is not always obliged to fulfill such a requirement of the employee, but in some cases he is not entitled to refuse to fulfill it. In general, employee-initiated deductions from wages may be made for the following purposes:

• Payment of union dues. If an employee is a member of a trade union, he has the right to require the employer to withhold the amount of established trade union dues directly from wages. This is the only basis for deduction from the salary at the initiative of the employee, on which the employer has no right to refuse the employee.
• Donations to charities. Some employees may participate in various charitable organizations, and at the same time, for greater convenience, ask the employer to deduct a certain amount of funds in their favor.
• Insurance payment. Another option for making deductions from wages is paying for the services of insurance companies - for many employees, this method is the simplest and most convenient option.
• Loan payments. Some financial institutions may offer the possibility of direct repayment of loans from the employee's salary - however, this also requires the consent of the employer.

In general, in most cases, employers do not refuse employees to carry out the requested deductions from wages. In this case, the employee has the right to write to the employer an application to cancel the deductions at any time.

Employee-initiated deductions are still considered deductions and are taken into account when calculating total deductions. However, they belong to the last most important category of withholding and should be ignored if total amount requirements for the employee exceeds the established percentage in relation to the salary.

Employer-initiated payroll deductions

Most often, deductions from wages at the initiative of the employer are carried out in connection with carrying. At the same time, it is necessary to remember the limits of liability and take them into account when assigning deductions. In addition, in the process of carrying out labor activities, there may be other cases when it is necessary to withhold funds from the employee’s salary, which may not always imply that he has liability. In general, most often, at the initiative of the employer, deductions from wages are made in the following cases:

An important fact - the procedure for deductions for fuel, communications, enterprise products, should be provided for in local regulations,orwith an employee. At the same time, the provisions of these documents cannot contradict the established requirements of labor legislation.

How to make a deduction from an employee's salary - procedure

In many cases, deductions from wages are the direct and immediate responsibility of the employer, but this procedure is far from always carried out in the required manner. The procedure for deducting funds from an employee's salary may vary depending on the basis on which it is carried out, however, the general regulations are the same in all cases. It looks like this:

• The employer or accounting department receives a document with the grounds for holding the withholding. If it is carried out at the initiative of the employer, this may be a separate order. In case of deductions under writ of execution and in other cases of mandatory recovery of funds, as well as at the initiative of an employee, a separate order is not needed, unless it is prescribed in internal regulations.
• The employee is charged wages and the calculation of all due deductions and deductions. At the same time, personal income tax is calculated from the total amount of the employee’s earnings, and all other deductions are deducted from the salary after taking into account personal income tax. This also takes into account tax deductions - therefore, deductions in most cases relate to the total income of employees.
• The employer conducts withholding personal income tax from the employee.
• The employee is paid his salary minus all applicable deductions.
• The employer, if the deduction is made in favor of third parties, within three days after the payment of wages, ensures the transfer of funds to the required current accounts.

Mandatory deductions must be made with each payment of wages and income equivalent to it, while others may require a different procedure.

According to the current Labor Code (Labor Code of the Russian Federation), each employee, regardless of whether the enterprise is public or private, is required to pay for work (paragraph 136). When applying for a job, the amount of wages (SW) is displayed in one of the main articles of the agreement (paragraph 56).

However, the labor legislation and current federal laws provide for cases of reducing the size of the salary due to special payments and compensations. The calculation of the amount of deductions from wages and their types are described in paragraphs 137 and 138 of the TK.

Legislative grounds

Paragraph 137 of the Labor Code states that all penalties made from the amount of the employee's wages are divided into mandatory and optional. In turn, optional deductions can be made at the initiative of the employer or employee.

Download Sample Employer Withholding Form

At the same time, the mandatory ones are carried out exclusively by the employer and consist of a limited list of deductions.

1. Taxes. Payments provided for by the Tax Code (TC RF) apply to all citizens Russian Federation.
2. Contributions to the FIU. Social insurance, which is a guarantor of state assistance upon reaching retirement age.
3. Medical insurance (FSS). Personnel life insurance.
4. Enforcement orders. These include:

• calculation of alimony for the maintenance of minors;
• payments in the form of compensation for the harm caused;
• maintenance of prisoners.

Calculation of wages

When considering the components of remuneration for labor activity, three groups of accruals can be distinguished.

Basic salary

We are talking about the existing rate or the amount indicated in the labor, collective, civil contract.

Special surcharges

Salary allowances may be based on the nature of the work, as well as due to skill level and other conditions stipulated by the Labor Code.

Prizes

The payment of such allowances is prescribed by the labor legislation of the Russian Federation or the order of the head of the enterprise.

According to the accounting of each of the parts, the costs are incurred from the total amount.

Note! Penalties that are provided by the judicial authority in connection with the maintenance of a minor child are made regardless of the nature of the income.

Based on the Federal Law (FZ), which describes the actions of enforcement proceedings, there are a number of incomes that are excluded from the amount from which payments are made:

• compensation related to the loss of a breadwinner and family members;
• health benefits;
• state aid.

Calculation of mandatory costs

Important! When calculating deductions from the wages of employees, it is worth considering the fact that the first step is the calculation in accordance with the tax code. The amount of payments of enforcement proceedings and non-binding nature is withdrawn from the remaining income.

personal income tax

In the case of consideration of costs that are transferred to the state budget from the salary of the employee, the Government of the Russian Federation and paragraph 226 of the Tax Code of the Russian Federation provides for a special income tax (PIT). The calculation of withholding personal income tax from wages is made taking into account the existing tax rate. For 2018, the rate of this indicator is thirteen percent.

Consider the calculation of deductions from personal income tax wages in the presence of a rate of 40,000 rubles, an allowance for hazardous work of 10,000 rubles and a bonus of 1,250 rubles.

Initially, we calculate the employee's income, since personal income tax calculations are made based on the total amount of monthly income:

40000 + 10000 + 1250 = 51250 rubles.

That is, the amount of the monthly income of the employee amounted to 51,250 rubles.

We calculate the amount of personal income tax withholding:

51250 x 13% = 6662 rubles and 50 kopecks.

FIU

Monthly withdrawals from the salary of an employee in the PFR are carried out in accordance with Federal Law 212.

For 2018, the amount of insurance contributions to the Pension Fund of the Russian Federation is twenty-two percent.

For an example of calculating the remaining income after making social insurance contributions, we will use the specified income conditions for the month - 51,250 rubles.

Calculate contributions to the pension fund:

51250 x 22% = 11275 rubles.

MHIF and FSS

According to Federal Law 125, before a new employee is hired, compulsory medical and social insurance must be made.

The established size of the MHIF for 2018 is 5.1%.

Let's determine the amount of the contribution:

51250 x 5.1% = 2613 rubles and 75 kopecks.

The tariff for social insurance against temporary disability (FSS) is 2.9%.

51250 x 2.9% = 1486 rubles and 25 kopecks.

Thus, after the transfer of funds in accordance with the Tax Code of the Russian Federation, the employee will receive the amount in his hands:

51250 - (6662.5 + 11275 + 2613.75 + 1486.25) = 29212 rubles. 50 kop.

Note! The initial income of the worker was 51,250 rubles, after mandatory deductions, the amount of income is 29,212 rubles and 50 kopecks, which is permissible under paragraph 138 of the Labor Code (up to 50% of salary).

Enforcement proceedings

Based on paragraphs 80, 81 and 109 of the Family Code, as well as on Federal Law 229, alimony for the maintenance of a minor may be provided as a deduction from wages. Depending on the number of children, the amount of the contribution is calculated as a percentage of income:

• one child - one fourth;
• two children - thirty-three percent;
• three or more - half the income.

Important! According to paragraph 138 of the TK, the maximum amount of deductions from the RFP in the presence of alimony for the maintenance of a minor cannot be seventy percent of the employee's income.

We will calculate the amount of deduction from wages, taking into account the obligations for the maintenance of one child:

44587.5 x 25% = 11146 rubles and 88 kopecks.

In this case, the final amount of the RFP payable is:

44587.5 - 11146.88 = 33440 rubles and 62 kopecks.

If a situation arises when the main deductions were made and further withdrawals of funds, respectively, the enforcement proceeding exceeds the level of 70% of the total salary of the employee, he is credited with the position as the payer, who overdue payment for the remaining amount.

Leonov Alexander Vladimirovich, member of the Expert Council on Tax Legislation under the Committee of the State Duma of the Russian Federation on Budget and Taxes, tells about the calculation of the amount of deductions from wages

All salary deductions can be combined into 3 groups:

1. Mandatory (personal income tax, deductions on a writ of execution);
2. At the initiative of the employer;
3. At the initiative of the worker.

The list of grounds on which an employer can make deductions from employees' salaries contains Art. 137 of the Labor Code of the Russian Federation, these are deductions:

• to reimburse the unworked advance payment issued to the employee;
• repayment of an unused advance payment issued in connection with a business trip or for other reasons;
• refund of amounts overpaid to the employee due to accounting errors;
• refund of amounts overpaid to the employee, in case the employee is found guilty of non-compliance with the norms or downtime;
• for unworked days of already received leave upon dismissal.

The list of grounds on which an employer has the right to make deductions from employees’ salaries is limited by the Labor, Tax, Criminal, Family Codes, Federal Law No. 229-FZ of October 2, 2007 “On Enforcement Proceedings” and some federal laws regulating mandatory deductions.

Art. 138 of the Labor Code of the Russian Federation provides for a limitation on the total amount of deductions for each salary payment. The total amount of deductions cannot exceed 20%, and in specially stipulated cases - 50% and 70% of the amount of the employee's salary payable.

If the deduction is permanent, it is determined either by a fixed amount or as a percentage of monthly amount employee wages. Large one-time deductions are deducted from the salary in installments. Art. 136 of the Labor Code of the Russian Federation obliges the employer, when paying wages, to inform the employee about the size and grounds for the deductions made.

Algorithm for withholding any amounts from the salary:

First, the accountant determines what type of deduction belongs to.

Secondly, you need to check the availability and execution of documents that are the basis for deduction and calculate the amount of deductions. If the documents are drawn up correctly and do not violate the rights of the employee, you can proceed to mandatory deductions. First of all, personal income tax is withheld, then comes the turn of other mandatory deductions. After that, you can proceed to deductions that are made at the initiative of the employee and employer.

Compulsory deductions: personal income tax and alimony

personal income tax.

According to paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, the accrued amount of personal income tax is withheld directly from the income of the taxpayer when they are actually paid. Moreover, the withholding is made at the expense of any funds paid by the tax agent to the taxpayer, in case of actual payment of funds to the taxpayer or (on his behalf) to third parties. Important: the amount of tax withheld cannot exceed 50% of the payment amount.

The amount of calculated and withheld personal income tax must be transferred to the budget no later than the day the bank actually receives cash to pay income, as well as the day the income is transferred from the accounts of tax agents in the bank to the accounts of the taxpayer or (on his behalf) to the accounts of third parties in banks . In other cases, tax agents transfer tax no later than the day following the day the taxpayer actually receives income - for income paid in cash, as well as the day following the day the taxpayer actually withholds the calculated amount of tax - for income received by the taxpayer in kind or in the form of material gain.

Alimony

Withholding alimony is regulated by the Family Code of the Russian Federation and the Law on Enforcement Proceedings.

Alimony is withheld in respect of minor children and in respect of other adult family members if they are unable to work. Alimony for the maintenance of a child arises when one of the parents does not participate in the maintenance of the child. Withholding alimony is made only on the basis of documents. There can be 2 cases here.

1. Alimony is paid by a court decision. In this case, the basis for payment is a writ of execution (or a court order).

2. The parents of the child have come to an agreement on the amount and procedure for the payment of alimony. In this case, alimony can be withheld on the basis of an agreement drawn up in writing and notarized. An agreement not certified by a notary is not a basis for the accountant to pay alimony.

In both cases, the accounting department must receive the original documents.

Art. 81 of the Family Code of the Russian Federation establishes the following amounts of alimony withheld for the maintenance of minor children:

• for the maintenance of 1 child - 25%, or 1/4 of the employee's monthly income;
• for the maintenance of 2 children - 33%, or 1/3 of the employee's monthly income;
• for the maintenance of 3 or more children - 50%, or 1/2 of the employee's monthly income.

The size of these shares may be changed (reduced or increased) by the court, taking into account the financial or marital status of the parties, as well as other circumstances.

The list of types of income that participate in the base for calculating child support for minor children is determined by Decree of the Government of the Russian Federation of July 18, 1996 No. 841. All main types of accruals to employees, determined by the enterprise wage system, are involved in the calculation of alimony. It is especially worth mentioning that alimony is withheld from sick leave payments in the case when this is expressly indicated in the executive documents.

The withholding of alimony for minor children begins from the month indicated in the writ of execution and continues until the child reaches the age of 18. In the last month of deduction, the calculation of alimony is best done on the day of coming of age, inclusive. After paying off the debt on alimony within 3 days from the date of transfer of the last alimony, the executive document must be sent to the bailiff or the recipient of alimony.

If the accounting department received a writ of execution with arrears in the payment of alimony, the debt is repaid gradually. The amount of withholding under such a writ of execution in the general case should not exceed 50% of the employee's income. If the accounting department received a writ of execution for alimony for the maintenance of an adult child, this may be due to alimony arrears. After the child reaches the age of majority, only documents on the recovery of alimony in the presence of debt are accepted for execution.

In the case when for one employee the organization receives several writ of execution, the total amount of deductions for them may exceed 70% (for example, 25% and 50%). In this case, the calculation of alimony is made in proportion to the percentage of income specified in the executive documents, so that the total amount of deductions is not more than 70%.

The Federal Bailiff Service (FSSP) approved a Memo for managers and accountants of organizations, which will help to avoid violations of the legislation of the Russian Federation when withholding alimony from salaries and other income on executive documents (see Methodological recommendations on the procedure for fulfilling the requirements of executive documents on the recovery of alimony dated 06/19/2012 No. 01-16).

The amount of deduction from the salary and other types of income of the debtor is calculated from the amount remaining after taxes were withheld.

The organization is obliged to withhold alimony monthly from the salary and (or) income of the debtor and pay or transfer them at the expense of the same person to the recipient of alimony no later than three days from the date of payment of wages and (or) other income.

If, by a court decision, alimony is collected in a fixed amount of money, the bailiff, as well as an organization or other person that deducts alimony from the debtor’s salary (other income), index the alimony in proportion to the increase in the subsistence minimum for the corresponding socio-demographic group of the population established in the corresponding subject of the Russian Federation at the place of residence of the person receiving alimony.

If the organization has received several executive documents to withhold the amount of debt, claims for the recovery of alimony, along with other claims, are claims of the first priority.

Withholding funds from the debtor's salary is made on the basis of a decision of the bailiff and a copy of the executive document.

Transfer and transfer of funds to the recoverer is carried out at the expense of the debtor.

When the debtor changes his place of work, the organization that pays the debtor a salary is obliged to inform the bailiff about this and return the writ of execution to him with a note on the penalties made.

Employee-initiated deductions

1. Withholding under a loan agreement

The basis for deduction in this case is a loan agreement concluded between the employer and the employee. The following main points are fixed in the loan agreement: the amount of the loan, the period during which the employee undertakes to repay it, interest under the loan agreement as agreed by the parties and the procedure for repayment. Since the deduction comes from wage income, it is necessary to fill out an application for deduction from the employee under the loan agreement (I ask you to deduct ... rubles monthly to pay off the loan).

1. Cellular service hold

If the organization has set a limit for employees on the use of cellular communications, then the excess of the limit is subject to compensation by the organization by the employee at his own expense. Then the amount exceeding the established limit by the employee is deducted from wages on the basis of a written application from the employee.

The basis for deduction will also be the regulation on wages or other local act of the employer, which fixes the procedure for compensating cellular services to employees.

1. Withholding additional insurance premiums for the funded part of the labor pension

Withholding additional insurance premiums for the funded part of the labor pension is made on the basis of a written application from the employee, which must indicate the amount of monthly insurance premiums or the method of their calculation. An employer who has received an application for the payment of insurance premiums shall deduct and transfer them monthly.

Employer-initiated deductions

1. Withholding to recover an unearned advance given to an employee.

This debt may appear, for example, when an advance on wages for that month was paid to an employee at the beginning of the month, and the employee, without having worked it out, went on vacation at his own expense or on sick leave until the end of the month.

The employer has the right to withhold the unworked advance payment no later than a month from the date of expiration of the period established for its return (part 3 of article 137 of the Labor Code of the Russian Federation). The employer must obtain the written consent of the employee. Such consent to retention is made in free form.

1. Deduction of unspent and unreturned accountable amounts, including those issued when sent on a business trip.

The employee must return the unspent accountable amounts on the next business day after the expiration of the period for which the money was issued for the purchase of something, or on the day of returning to work after a business trip or after illness. And if the head has set a deadline for final settlements on approved advance reports, then - within this period. If the unspent advance payment issued in connection with sending the employee on a business trip is not returned, within the time limits established by the employer, the specified amounts can be deducted from the employee's salary.

1. Withholding amounts overpaid due to an accounting error.

Overpaid amounts include any amount erroneously paid to an employee in or in connection with an employment relationship.

There is no definition of a counting error in the Labor Code. The courts and Rostrud believe that only arithmetic errors in calculations are countable, that is, errors made as a result of incorrect application of the rules of mathematics. The courts usually do not count the following errors:

• the same amount was transferred twice due to a technical error;
• the calculation does not take into account the previously paid amount;
• incorrect initial data were used in the calculation (for example, the wrong tariff or coefficient, the wrong number of days);
• the salary in the program was doubled due to an error in the calculation algorithm;
• when calculating, the norms of the local regulatory act of the organization were incorrectly applied.

If the employee was overpaid amounts as a result of an uncountable mistake and he refused to return these amounts voluntarily, it will be possible to recover them from him only in court as unjust enrichment.

The fact that a calculation error was made in the calculation of payments in favor of the employee must be documented. The accountant must write a memorandum addressed to the head, or let a specially created commission from among the company's employees draw up an act on the detection of a counting error.

If an employer withholds an overpayment as a result of a counting error without the employee's consent, this may be classified as a labor law violation. According to Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation for such a violation provides for administrative liability:

• For officials- a fine in the amount of 1,000 to 5,000 rubles;
• for organizations - a fine in the amount of 30 thousand to 50 thousand rubles. or suspension of activities for up to 90 days.

1. Withholding payment in case of non-fulfillment of labor standards or simple.

Such a debt will arise if you pay an employee for downtime or shortcomings based on the fact that they occurred through your fault or for reasons beyond the control of both parties, and then it turns out that the employee was to blame. In this case, you can withhold excessive payments only after you go to court, and the court establishes the employee’s guilt in downtime or shortcomings. If the court establishes the guilt of the employee, the retention period is the day the court decision enters into force.

1. Withholding for unworked days already received leave upon dismissal.

Such a debt arises when an employee is dismissed before the end of the working year for which he has already received annual paid leave. The employer can withhold the debt of the employee from the "dismissal" payments due to him. Upon dismissal for some reason, overpaid vacation pay cannot be withheld. For example, when leaving:

• in connection with the reduction of staff or the number of employees;
• the refusal of the employee to transfer to another job, which is necessary for him on the basis of a medical report, or the lack of an appropriate job for the employer;
• call for military service;
• reinstatement at work of an employee who previously performed this work;

In this case, the employee's consent is not required. It is only necessary to calculate the overpaid vacation pay, issue an order (instruction) on deduction in any form, familiarize the employee with it against signature (Articles 22, 130, 137 of the Labor Code of the Russian Federation), and then withhold the debt from "dismissal" payments. The employer can only deduct a maximum of 20% of the amounts due to the employee if this is the only deduction (Article 137 of the Labor Code of the Russian Federation).

When withholding excess payments, the following conditions must be met:

1. The deadline set for the return of excess payments has expired;
2. The consent of the employee to the deduction has been obtained;
3. A restraining order was issued in a timely manner;
4. The amount of deductions for each payment does not exceed 20%;
5. Hold order followed.

If the above conditions are not met, the employee may, through the court, declare the deduction illegal. And then the amounts withheld from him will be recovered from the employer back - in favor of the employee.

To consider the working relationship that develops between an employee and an employer after the first takes office, it is necessary to refer to the labor legislation of the Russian Federation - the Labor Code (Labor Code of the Russian Federation). According to this set of laws, namely, chapter twenty-one, wages are a prerequisite for the implementation of labor activity.

There are situations when the need to pay off payments can only be made by withdrawing part of the amount from the accrued wages. Paragraph 137 of the Labor Code describes the existing types of deductions from wages, while paragraph 138 of the Labor Code imposes restrictions on the amount of deductions.

Payment for labor activity

Note! In accordance with Federal Law (FZ) 134, the minimum wage in the Russian Federation (minimum wage) should not fall below the current value of the “living wage” indicator.

The size of this indicator depends on the cost characteristics:

• consumer basket;
• the level of prices for food and non-food products, services;
• costs for obligatory payments and fees.

According to paragraph 136 of the Labor Code, wages are paid at least twice in thirty calendar days. If we are talking about payments of a different order or features of calculating wages, they must be reflected in the agreement that is concluded between the employing organization and the employee when applying for a job - employment contract(TD). Another document that may contain explanations describing the procedure and form for calculating wages is a collective agreement.

Payroll deductions

Important! The determination of the amount of deductions made by the organization for remuneration is carried out in accordance with Article 135 of the Labor Code, as well as Federal Law 90.

Withholding from wages is a legitimate reduction in the amount of monthly wages, which is one-time or permanent, and is based on the current legislative norms and acts.

To date, these types of deductions from the wages of employees are distinguished.

Mandatory

We are talking about the impossibility of carrying out other actions, since they will be a contradiction to the laws of the Russian Federation. These include:

• tax;
• social insurance;
• enforcement proceedings.

Carried out at the request of the employer

That is, a deliberate reduction in the amount of remuneration by the organization in which the employee's labor activity is carried out. Such a reduction may or may not be made at the discretion of the company's management. Based on federal laws and the labor code.

At the request of the employee

This type of deduction applies to members of trade unions who, according to the Federal Law, have the right to make monthly deductions of a specific amount from wages to pay off their membership dues.

The procedure for making mandatory payments

To consider what are the mandatory deductions from wages, it is necessary to familiarize yourself in more detail with the legal grounds for their implementation.

personal income tax

According to the twenty-third chapter of the Tax Code, namely paragraph 226, the employer has the right to reduce the salary level of an employee in order to pay the mandatory tax.

Note! The employer can deduct personal income tax solely from the income that the employee receives at his enterprise. For 2018, the amount of personal income tax is thirteen percent of the established wage for this employee.

FIU

This type of wage reduction refers to the mandatory deduction of material resources as insurance premiums sent to the Pension Fund. It is based on Federal Law 212 and is carried out for the possibility of accruing state payments to an employee upon reaching a certain age provided for by the legislation of the Russian Federation or observing special conditions for retirement.

Enforcement proceedings

Based on the Federal Law, which was adopted in 2007 and describes enforcement proceedings, such deductions include alimony and compensation.

Alimony:

• per child - the maintenance of children under the age of 18 - paragraph 13 of the Family Code.
• established by the court - the legal grounds for such deductions are paragraph 109 of the Family Code.

Compensation sent to individuals

Describes cases when calculations are made due to the fact that a citizen became a participant in a crime that harmed other citizens. Based on the decision of the judiciary of the Russian Federation, such types of deductions from the wages of employees include:

• harm to health;
• loss of a breadwinner;
• damage to property.

Based on paragraph 107 of the Criminal Code, the organization has the right to make deductions from wages or pensions of prisoners, which will be used to pay for their maintenance.

The procedure for making deductions at the initiative of the organization

When considering what kind of deductions from wages are carried out by the decision of the employer, there are three main types.

Repayment of debt to the employer

Includes reimbursement of the unworked advance payment that was issued in the process:

• wages;
• business trips;
• translation.

A refund

This paragraph describes the amounts that exceeded the allowable rate and were spent by the worker. Such costs are regulated by paragraphs 155 and 157 TK.

They serve as an example of non-compliance with the working conditions of employees indicated in the TD and relate to labor disputes. These types of payroll costs may arise due to:

• spent funds of the enterprise;
• counting error of an employee;
• excess wages;
• damage to company property.

Upon dismissal

Relying on paragraphs 77, 81 and 83, describes the reduction in the amount of an employee's pay at the time of dismissal in the event of a provisional leave.

Download sample payroll deduction order

Hold sizes

Important! Regardless of the types of deductions used from wages, focusing on paragraph 138 of the Labor Code, the maximum amount of costs should not exceed half of the accrued amount for the payment of a citizen's labor activity.

The representative of the company "Legal Expert" tells about the collection and deduction of wages

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

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

Mandatory types of deductions

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

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

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

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

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

Employer-initiated deductions

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

To recover an unearned advance

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

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

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

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

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

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

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

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

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

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

In case of overpaid amounts due to accounting errors

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

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

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

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

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

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

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

Similarly, if the employee was found to have caused material damage to the employer. Liability comes:

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

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

When an employee leaves

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

The number of unworked days is calculated by the formula:

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

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

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

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

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

Employee-initiated deductions

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

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

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

What income cannot be recovered?

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

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

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