How child support is calculated. Formula and example for calculating child support for one and two children

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Helping loved ones who cannot take care of themselves on their own is reflected in the legislation of the Russian Federation. The state created alimony as a protection mechanism for low-income relatives. They can be paid both for the maintenance of children and other close family members. For more information on how alimony is calculated, read on.

The essence of the concept

According to the Family Code, alimony means funds that are directed to the maintenance of children by parents and adult relatives by children or spouses. At the legislative level, a mechanism is provided for the appointment, calculation and payment of alimony. In addition to the Family Code, these issues are also regulated by the Civil, Tax, Labor Code.

In separate Decrees of the government and the plenum, the mechanism is spelled out in detail, as they consider alimony. The obligation to pay funds falls on employed citizens who haveminor children or disabled close relatives. The basis for the transfer of funds is a court decision or a bilateral agreement. In the first case, funds are collected on a compulsory basis, and in the second - on a voluntary basis.

Alimony payers

The circle of responsible persons in Russia is much wider than in other countries. Payer and recipient must be members of the same family. Funds can be transferred not only for the maintenance of children and parents, but also for former spouses, grandmothers, grandchildren, etc. The list of beneficiaries also includes actual caregivers (stepmother, stepfather).

The procedure for calculating child support begins with determining the right to receive payment. Able-bodied relatives may have:

• minor children, both legitimate and adopted;
• adult children who are unable to work due to disability;
• disabled parents, ex-spouses, siblings, grandchildren, grandparents, stepmother or stepfather.

Any of the listed relatives can pay child support, except for the actual caregivers.

Coercive recovery

Domestic legislation provides for the possibility of forced collection of alimony through the court for spouses. This possibility may arise if one of the parents refuses to support the child. Collection of alimony can be carried out according to one of the following schemes:

• In an unregistered marriage firstwill have to go through a paternity test. For this purpose, either a birth certificate is used, or a medical examination is carried out.
• According to the scheme of simplified writ proceedings. In this case, it is necessary to provide the court with information about family members, their place of residence, income, and the presence of dependents. Based on the data received, the material and social status of the parties, the court will decide how the calculation of alimony for one child and their payment will be carried out.
• In order of action proceedings. In this case, you can agree on the form of payment of alimony and collect debts for previous periods. Then the pen alty for alimony is calculated. To receive payments, you must provide copies of: passports, birth certificates of each child, marriage registration certificates, a certificate of family composition and the applicant's place of residence. You also need to provide a calculation of alimony in a fixed amount of money and justify the costs.

Sources

The Family Code provides that alimony can be withheld from all types of earnings. Decree No. 841 also provides a list of income from which deductions can be made:

• salary from the main and additional jobs;
• maintenance of civil servants;
• fees;
• surcharges;
• surcharges;
• prizes of all kinds;
• other income (allowances, pensions, scholarships, financial assistance).

Exceptions

It is forbidden to withhold child support from:

• one-time payment from the budget, off-budget funds, the state, intergovernmental organizations and other sources provided in connection with a terrorist act, the death of a family member, for assisting in solving crimes;
• income received in the form of food costs;
• financial assistance paid at the birth of a child, marriage registration, death of a relative;
• compensation for travel expenses, depreciation of a tool that belongs to the worker;
• real estate income.

Order of calculations in percent

How is child support calculated? The law provides for two calculation schemes: share payments and a fixed amount of money. Most often, the court obliges the payer to pay in the following proportion:

• 25% income per child;
• 33% of income - for two children;
• 50% of income - for three or more children.

Alimony calculation formula: Alimony=Base x Percentage of income.

In addition, a fixed amount of maintenance is set in case:

• payer has irregular income;
• income is received in the currency of another state or in kind;
• payer has no official income;
• Accounting child support violates the interests of the child.

Let's consider an example of calculating child support deducted from salary. According to a court decision, 25% in the form of alimony must be withheld from the employee's salary every month. The salary of a worker is 65 thousand rubles. Let's calculate deductions:

• The tax deduction for one child is 1.4 thousand rubles.
• Calculation base=(65 - 1.4)0.13%=8.268 thousand rubles.
• Alimony=(65 - 8, 268)0, 25=14, 183 thousand rubles

The order of settlements in a fixed amount

How is alimony calculated in a fixed amount? Accruals are tied to the subsistence level of a particular person in the region or country as a whole. The court appoints the amount of payment, a multiple of this indicator. Average earnings for the calculation of alimony does not matter. However, the amount of the payment is affected by the region of residence of the recipient of funds and indexation.

The following is a table for calculating child support.

Stage	Action
PM	The cost of living is determined on the date of the trial.
Multiplicity	(Alimony / PM)PM
Tax Deduction	Base=Earnings - personal income tax

Let's consider further an example of the calculation of alimony for PM. According to a court decision dated 04.12, alimony in the amount of 10.5 thousand rubles was accrued to Ivanov. The recipient of funds lives in Moscow. on the date of the trial, the level of PM in the region is 10,443 thousand rubles.

Multiplicity=(10500 / 10443)10 443=10 552, 5 rubles. - Ivanov will have to pay this amount of alimony from April 2012.

Recovery

Basis for deductions are:

• court order;
• executive order;
• voluntary support agreement.

Signing an agreement is the most civilized way to enforce pen alties. Provided that the parents discussed all the nuances: type, amount, terms of payments. The agreement can be drawn up in any form. The document must be signed by both parents. If the agreement is executed by a notary, it will become legally binding. If in the future one of the parents refuses his obligations, it will be enough to provide the document to the bailiffs so that they initiate proceedings. The amount of alimony must not be less than that which would be collected by force.

The issuance of a court order is initiated by the alimony claimant. If it was not possible to agree amicably with the second parent, then an application should be submitted to the justice of the peace, as well as: a passport, a certificate of divorce, a birth certificate. If the arguments presented are sufficient, the judge will make a decision without a meeting. A copy of the order will be sent to the applicant, payer and bailiffs. Only after the document reaches the bailiffs, it will be accepted for execution.

It is worth applying to the court immediately if:

• the claimant wants payments to be made in a fixed amount when the claimant's income is higher than the official one;
• if the plaintiff does not comply with the terms of the previously concluded agreement;
• if any information about whereabouts and income is missingchild's father.

The application should indicate one of the circumstances and attach copies of the documents necessary for issuing a court order. Collections will be carried out from the moment of receipt of the application. If the plaintiff has arrears in payments, then it is necessary to carry out and attach to the application the calculation of the pen alty for alimony, justify the costs. The case will be considered at the court session, but sometimes the decision is made in absentia. A copy of the decision is sent to the bailiffs, and then to the plaintiff and the claimant.

Maximum amount

Alimony is withheld from all payments in cash and in kind. Article 138 of the Labor Code sets limits on deductions. If one employee received several writ of execution, then the maximum amount of deductions is 50% of income. If all deductions relate to the payment of child support, then the maximum amount can be increased to 70%. In this case, the amount should be proportionally divided among all writ of execution.

Example 1

An employee received two writ of execution. After paying personal income tax, the amount of income is 10 thousand rubles. According to the writ of execution, 5.4 thousand rubles should be paid, 3 thousand rubles. The maximum withholding amount is: 100.7=7 thousand rubles. This amount is distributed proportionally between all sheets:

• First: 75, 4 / 8, 4=4.5 thousand rubles
• Second: 73 / 8, 4=2.5 thousand rubles
• Balance of debt: 8, 4 - 4, 5 - 2, 5=1, 4 thousand rubles.

After paying child support, the amount of the accumulated debt should be withheld.

Writs of execution can be sent not only for alimony, but also for fines, damages. These requirements are satisfied in the second turn. All alimony should be charged simultaneously, regardless of the time of receipt of the writ of execution. Withholdings should be made once a month from the amount left after paying taxes. Therefore, deductions are not made from accrued advances. If the employee had no income for the second part of the month, then this does not exempt him from paying alimony. This amount becomes a debt that must be repaid after the payment of the principal debt. The situation is different if deductions are made as a percentage of income. In this case, the lack of earnings is the basis for non-calculation of alimony.

Forfeits

Arrears in the payment of alimony may arise not only because of the refusal of the plaintiff, but also in connection with a change in his place of work. The accounting department from the old enterprise must transfer the writ of execution to the new organization. In practice, between these events, a certain time may pass, during which the debt will accumulate. In this case, the current amount is withheld first, and then the pen alty is charged. If information about the deduction scheme is not written in the sheet, then the maximum amount of 70% can be recovered from income.

Example 2

The accounting department received two writ of execution per employee. The first provides for the withholding of alimony for two children inin the amount of 33% of income, and on the second - the debt for the same alimony in the amount of 18.5 thousand rubles. The procedure for the implementation of deductions in the writ of execution is not prescribed. So, you should focus on the maximum size of 70%.

Let's calculate child support for two children. For the current month, the employee has been credited with 22 thousand rubles. (after withholding personal income tax).

• Current child support amount: 220, 33=7.26 thousand rubles
• Maximum deduction amount: 220.7=15.4 thousand rubles.
• Permissible amount of deductions on the second sheet: 15, 4 - 7, 26=8, 14 thousand rubles.
• According to the second sheet, the amount of debt is transferred to the next month: 18.5 - 8.14=10.36 thousand rubles.

Extremely rare, but bailiffs check the procedure for accruals, deductions and salary payments. Therefore, it is extremely important to be able to correctly calculate and recover the amount of deductions.

End of hold

When the child reaches the age of majority, the deduction of alimony stops. All accruals must be made before the date of birth of the child indicated in the writ of execution. If by this time the alimony has a debt, then the collection should continue until it is paid off. After paying the debt, the writ of execution should be sent to the bailiff or recipient.