The procedure for collection under writs of execution. Collection of funds from the debtor's bank without resorting to bailiffs

The appearance of executive documents in an institution, even for an experienced accountant, can cause anxiety and uncertainty, since the regulations for their circulation are strict and deviations are unacceptable. This consultation is intended to once again dwell on all stages of the procedure for the execution of penalties and analyze the most difficult aspects.

An executive document has been received

Most often, enforcement documents are sent to the FSSP, but in some cases the claimant can contact the debtor’s employer independently. The Law on Enforcement Proceedings establishes only two types of enforcement documents that can be sent for execution, bypassing the bailiff service:

1) on the collection of periodic payments (a writ of execution or a court order for the collection of alimony, a notarized agreement on the payment of alimony, a writ of execution for the collection of amounts in compensation for damage from the loss of a breadwinner, etc.);

2) on the collection of funds, if it contains an instruction to collect from the debtor at a time no more than 25,000 rubles.

Self-appeal will speed up the execution of those enforcement documents that involve regular deduction of amounts from the debtor’s wages or are issued for an amount the deduction of which is more effective at the expense of wages rather than through the sale of the debtor’s property. In this case, the claimant transfers to the employer the original of the writ of execution and a written statement, which indicates the details of the identity document of the claimant-citizen, or the name, INN of the taxpayer, state registration number, place of state registration and legal address of the claimant - a legal entity, as well as bank or postal details to which the collected funds should be transferred.

In all other cases, as well as if the claimant does not have information about the debtor’s place of work or study, the writ of execution is sent for execution to the bailiff service and is transferred from them to the institution.

The received writ of execution must be registered in the journal (book) of accounting for writs of execution. Regulatory legal acts contain only indirect mention of this register; its form and content are determined by the institution independently. This may be the most ordinary student notebook, but numbered and laced - this is a requirement for all registration books. We recommend that you reflect the following data in the journal columns:

serial number of the registration record;

type of executive document;

date of receipt and incoming number;

number of the writ of execution, when and by whom it was issued;

last name, first name, patronymic and place of residence of the claimant;

last name, first name, patronymic and place of residence of the debtor;

amount of deductions;

amount of debt;

surname and signature of the accountant on receipt of the writ of execution;

a note on the completion of collection under the writ of execution;

notes on the return of the writ of execution - where and when it was sent, the name and signature of the employee on the return of the writ of execution.

The accountant confirms receipt of the writ of execution with his signature in the journal, and it is advisable to entrust him with responsibility for storing the writ of execution, for example, in the job description. Documents should be stored in a safe, as strict reporting forms.

Receipt of the writ of execution from the bailiff must be confirmed by return notification. Most often, the writ of execution itself has a detachable part - a notification; if it is not there, then the notification is drawn up in any form indicating the incoming number and date of receipt of the document, contact telephone number. The notification is signed by an accountant, his signature certified by the seal of the institution.

Income base according to executive documents

Note that foreclosure on wages is most often carried out for periodic payments, for example, alimony. They must be withheld from each payment to the debtor until the document is fully executed.

The law does not establish open or closed lists of the types of payments for which penalties are applied; in its wording it is “and other income”. Those payments for which penalties are not applied for are disclosed in more detail (Article 101 of the Law on Enforcement Proceedings). The list is voluminous and closed, but not all of them can be found as part of payments from the employer, so we will present only the main ones that are possible.

So, there is no foreclosure on income:

in the form of amounts of insurance coverage for social insurance, except for temporary disability benefits;

in the form of compensation payments within the framework of labor relations, for example, travel allowances, lifting allowances or compensation for the use of a personal car for business purposes, but if the employee has a contract for his car, then the rental amounts will be included in the income base;

in the form of amounts of financial assistance paid by the employer in connection with the birth of a child, the death of relatives, and the registration of marriage.

At the same time, the legislator established that from the amounts of money paid in compensation for harm caused to health ( pp. 1 clause 1 art. 101), and compensation payments from the federal budget, budgets of constituent entities of the Russian Federation and local budgets to citizens affected by radiation or man-made disasters (clause 4, paragraph 1, article 101), child support obligations for minor children must be fulfilled.

Consequently, if an employer makes payments to its employee in compensation for harm caused to health as a result of an accident at work from its wage fund, established, say, by a collective agreement, then alimony for minor children must be withheld from such payments. At the same time, if the employee is a recipient of monthly insurance payments under social insurance against accidents at work, these payments are not included in the income base. See, for example, Determination of the Perm Regional Court dated June 15, 2011 No. 33-5699.

The amount of withholding under the writ of execution is calculated from the amount remaining after withholding taxes (Clause 1, Article 99 of the Law on Enforcement Proceedings).

Limits on deductions and several writs of execution per employee

The law establishes maximum amounts of deductions for various reasons (queues), and if the amount of money collected from the debtor is insufficient to satisfy the requirements of one queue in full, then they are satisfied in proportion to the amount due to each claimant specified in the writ of execution. Also, in proportion to the number of working days (shifts, hours, etc.) falling during the child’s minority, the amount of alimony is calculated in the month in which the deductions should end, for example, upon reaching 18 years of age.

Let us present a table of the priority of satisfying the claims of creditors.

Sequence	Type of retention	Maximum amount of deduction (from the amount due to the employee in person, minus personal income tax)
First of all	Alimony for minor children. Compensation for harm caused to the health of another person. Compensation for damage to persons who suffered damage due to the death of the breadwinner. Compensation for damage caused by a crime	70% in aggregate for all executive documents of the first stage
First of all	Compensation for moral damage	50% in aggregate for all executive documents
Second stage	Any other grounds (compensation for material damage, debt under the contract, debt in payments to the budget, etc.)

In the issue of deduction of alimony from the amounts of advances paid on wages, one can still find discrepancies, since there is no regulatory legal act with precise instructions. Based on the analysis of existing legal acts, we can conclude that it is enough to withhold alimony once a month (Article 109 of the Tax Code of the Russian Federation) after calculating the amounts of personal income tax, which is also calculated at the end of the month (Clause 2 of Article 223 of the Tax Code of the Russian Federation). We believe that this rule is applicable to other grounds for deductions under executive documents.

Example.

Employee Ivanov A.P. was on a business trip from June 5 to 9, during which time he was accrued an average salary of 5,000 rubles, compensation for travel and accommodation expenses in the amount of 30,000 rubles, daily allowance for the business trip - 3,500 rub.

For the remaining days of June, wages in the amount of 30,000 rubles were accrued, the employee is provided with a standard deduction for a child - 1,400 rubles.

In the institution, A.P. Ivanov received 3 enforcement documents: alimony for a minor child in the amount of 1/4 of income (IL No. 1); compensation for damage caused to health in the amount of 17,000 rubles. total (IL No. 2); loan debt in the amount of 50,000 rubles. total (IL No. 3).

It is necessary to determine the amount of deductions according to enforcement documents.

1. Let's determine the deduction base.

In the specified month, the database will include wages and average earnings during the business trip. Other compensation payments are not included in the calculation.

The withholding base is calculated after withholding personal income tax and will amount to RUB 30,632. (30,000 + 5,000 – (30,000 + 5,000 – 1,400) x 13%).

2. Determine the maximum amount of deductions.

Writs of execution for alimony and damage to health are of the first priority, and the amount of deductions for them is 70% - 21,442.40 rubles. (RUB 30,632 x 70%).

The loan debt belongs to the second stage, and its maximum amount is 50% - 15,316 rubles.

3. Let's calculate deductions for the first month.

First stage: IL No. 1 – 7,658 rubles. (30,632 rubles x 1/4), No. 2 – 17,000 rubles. Together they amount to 24,658 rubles. (7,658 + 17,000), which is more than the maximum withholding amount – 21,442.40.

Since there are insufficient funds to satisfy both claims in full, it is necessary to make deductions in proportion to each recovery amount.

IL No. 1 – RUB 6,659.34. (RUB 21,442.40 / RUB 24,658 x RUB 7,658);

IL No. 2 – RUB 14,783.06. (RUB 21,442.40 / RUB 24,658 x RUB 17,000).

Second stage: IL No. 3 is not executed this month, since the amount of deductions already made exceeds the limit for this document.

In total, 21,442.40 rubles were withheld for the first month, and the employee remained in debt, which will transfer to the next month in the amount of:

– 998.66 rub. (7,658 – 6,659.34) – according to IL No. 1;

– 2,216.94 rub. (17,000 – 14,783.06) – according to IL No. 2;

– 50,000 rub. – according to IL No. 3.

4. Let's calculate deductions for the second month. Let's assume that the income base was 34,800 rubles. after withholding personal income tax. Then the maximum size of the first stage is 24,360 rubles. (34,800 rubles x 70%), second stage – 17,400 rubles. (RUB 34,800 x 50%). IL No. 1 this month – 8,700 rubles. (RUB 34,800 x 1/4).

First stage: IL No. 1 – 9,698.66 rubles. (8,700 + 998.66), IL No. 2 – 2,216.94 rubles. Together they amount to 11,915.60 rubles, which will satisfy the requirements of the first stage in full, while IL No. 2 is fully repaid.

The second stage will be executed in the amount of RUB 5,484.40. (17,400 – 11,915.60), the rest of the debt will be transferred to the next month.

5. In the third month and subsequent months, deductions under IL No. 3 will be made after the deduction of the first stage (IL No. I) in the total amount of deductions of no more than 50% of the income base.

The correctness of the withholding and transfer of funds under a writ of execution can be verified by a bailiff. When conducting an inspection, the institution is obliged to provide accounting and other documents (Article 64 of the Law on Enforcement Proceedings).

Please note that all costs for delivering withheld payments to collectors (postal, bank) are at the expense of the debtor and restrictions on the amount of deductions from wages do not apply.

Accounting (budget) accounting of deductions made is carried out on account 0 304 03 000“Calculations for deductions from wage payments.”

End of execution. Dismissal of an employee with executive documents

The latest edition of the Law on Enforcement Proceedings (dated 05/28/2017, entered into force on 06/09/2017) establishes the employer’s obligation to return the writ of execution to the claimant or bailiff, indicating the grounds for the end of execution (transfer of funds in full or change of place of work by the debtor) and the amount collected if there was partial execution. This must be done no later than the day following the day of the debtor’s dismissal or full execution.

For violations of the legislation on enforcement proceedings - failure to comply with the requirements of the writ of execution, loss or untimely dispatch of the writ of execution, administrative liability is provided (Clause 3 of Article 17.14 of the Code of Administrative Offenses of the Russian Federation) in the form of a fine:

a) for officials – from 15,000 to 20,000 rubles;

b) for legal entities – from 50,000 to 100,000 rubles.

Malicious failure to comply with executive documents may entail criminal liability (Article 315 of the Criminal Code of the Russian Federation) of officials of the institution in the form of:

a fine of up to 200,000 rubles. or in the amount of wages (other income of the convicted person) for a period of up to 18 months;

deprivation of the right to hold certain positions or carry out certain activities for a period of up to five years;

compulsory work for up to 480 hours;

forced labor for up to two years;

arrest for a term of up to six months or imprisonment for a term of up to two years.

In conclusion, we note once again that the life cycle of an executive document in an institution includes the following stages:

1. Receipt – is documented by a registration record, a return notification is sent to the recoverer or bailiff.

2. Execution – deductions are made in order of priority of payments in compliance with the maximum amount of deductions; the employer is obliged to ensure proper storage of documents.

3. Completion - upon full execution of the penalty or dismissal of the debtor, the employer ensures the return of the document to the recoverer or bailiff.

Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert in accounting and taxation at the Information Agency "Clerk.Ru". Photo by B. Maltsev, news agency “Clerk.Ru”

The Labor Code provides several grounds on which an employing organization can make deductions from the wages of its employees.

One of such grounds is the executive documents received by the company.

In addition to alimony, according to writs of execution, for example, deductions can be made on the following grounds:

• compensation for damage caused to individuals,
• compensation for moral damage,
• the amount of principal and interest on the loan,
• compensation for material damage caused to legal entities.

Deductions from wages according to executive documents are mandatory and do not depend in any way on the will of the employer and employee.

According to Article 98 of the Federal Law of October 2, 2007. No. 229-FZ “On Enforcement Proceedings”, persons paying the debtor:

• wages,
• other periodic payments,

from the date of receipt of the writ of execution obliged withhold funds from wages and other income of the debtor in accordance with the requirements contained in the writ of execution.

The company is obliged to pay (transfer) the withheld funds to the claimant within three days from the date of payment of the above-mentioned income to the employee.

At the same time, transfer and transfer of funds are made at the expense of the debtor.

The Labor Code limits the amount of deductions from wages to the provisions of Article 138:

• The total amount of all deductions for each payment of wages cannot exceed 20%, and in cases provided for by federal laws - 50% of wages due to the employee.

In accordance with paragraph 2 of Article 99 of Law No. 229-FZ, when executing an executive document (several executive documents), the following may be withheld from a debtor-citizen:

• No more than 50% of wages and other income.

Withholdings are made until the requirements contained in the executive document are fulfilled in full.

The above restrictions do not apply to salary deductions:

• when collecting alimony for minor children,
• when compensating for damage caused to the health of another person,
• when compensating for damage to persons who suffered damage due to the death of the breadwinner,
• when compensating for damage caused by a crime.

The amount of deductions from wages in these cases cannot exceed 70%.

In the article we will talk about the features of the current legislation regarding deductions from an employee’s salary according to executive documents.

Executive documents

According to the provisions of Article 12 of Law No. 229-FZ, the executive documents sent (presented) to the bailiff are:

• Writs of execution issued by courts of general jurisdiction and arbitration courts on the basis of judicial acts adopted by them.

• Court orders.

• Notarized agreements on payment of alimony or their notarized copies.

• Certificates issued by labor dispute commissions.

• Acts of bodies exercising control functions on the collection of funds with the attachment of documents containing marks from banks or other credit organizations in which settlement and other accounts of the debtor are opened, on complete or partial failure to comply with the requirements of these bodies due to the lack of funds in the debtor’s accounts, sufficient to meet these requirements.

• Judicial acts, acts of other bodies and officials in cases of administrative offenses.

• Resolutions of the bailiff.

• Acts of other bodies in cases provided for by federal law.

• A notary's writ of execution in the presence of an agreement on an out-of-court procedure for foreclosure of the pledged property, concluded as a separate agreement or included in the pledge agreement.

Companies' accounting departments most often receive writs of execution, court orders, notarized agreements on the payment of alimony, and bailiff orders.

Note:In case of loss of the original of the writ of execution, the basis for execution is its duplicate issued by the court.

In the executive document, with the exception of:

• orders of the bailiff,
• court order,
• notary's writ of execution,
• a notarized agreement on the payment of alimony,

must be specified:

• The name and address of the court or other body that issued the executive document, the surname and initials of the official.

• The name of the case or materials on the basis of which the executive document was issued, and their numbers.

• Date of adoption of a judicial act, act of another body or official.

• The date of entry into legal force of a judicial act, act of another body or official, or an indication of immediate execution.

• Information about the debtor and claimant:

a) For citizens - full name, place of residence (place of stay), and for the debtor also - date and place of birth, place of work (if known) and for the debtor who is an individual entrepreneur, also - the date and place of his state registration as an individual entrepreneur, TIN.

b) For organizations - name, location, actual address (if known), date of state registration as a legal entity, taxpayer identification number.

c) For the Russian Federation, a subject of the Russian Federation or a municipal entity - the name and address of the body authorized on their behalf to exercise rights and perform duties in enforcement proceedings.

• The operative part of a judicial act, an act of another body or official, containing a requirement to impose on the debtor the obligation to transfer funds and other property to the collector or to perform certain actions in favor of the collector or to refrain from performing certain actions.

• Date of issue of the writ of execution.

According to Article 127 of the Civil Code of the Russian Federation, the court order indicates:

• production number and date of the order;
• name of the court, surname and initials of the judge who issued the order;
• name, place of residence or location of the claimant;
• name, place of residence or location of the debtor;
• the law on the basis of which the claim was satisfied;
• the amount of money to be recovered, or the designation of movable property subject to recovery, indicating its value;
• the amount of the penalty, if its collection is provided for by federal law or agreement, as well as the amount of penalties, if any are due;
• the amount of state duty to be collected from the debtor in favor of the claimant or in the income of the corresponding budget;
• details of the claimant's bank account to which the funds to be collected should be transferred if the foreclosure is carried out using funds from the budgets of the budget system of the Russian Federation.

In the court order on the collection of alimonyfor minor children In addition to the above information, indicate:

• date and place of birth of the debtor,
• his place of work
• the name and date of birth of each child for whom child support is awarded,
• the amount of payments collected monthly from the debtor,
• the period for their collection.

The court order is drawn up on a special form in two copies, which are signed by the judge. One copy of the court order remains in court proceedings. A copy of the court order is made for the debtor.

In accordance with Article 100 of the Family Code, an agreement on the payment of alimony is concluded in writing and is subject to notarization.

Note:Notarized agreement on payment of alimony has the force of a writ of execution.

An executive document issued on the basis of a judicial act or being a judicial act

• signed by the judge and certified by the official seal of the court.

An executive document issued on the basis of an act of another body or being an act of another body:

• signed by an official of this body and certified by the seal of this body or the person who issued it.

The content of a court order and a notarized agreement on the payment of alimony is determined by federal laws (Art..

These executive documents:

• signed by the persons who accepted or certified them and certified by a seal.

Employer Responsibilities

As already mentioned, the organization is obliged to make deductions from the employee’s earnings according to executive documents in accordance with Article 98 of Law No. 229-FZ.

Also, on the basis of Article 109 of the RF IC, the administration of the organization at the place of work of the person obligated to pay alimony:

• on the basis of a notarized agreement on the payment of alimony,
• or on the basis of a writ of execution,

is obliged to withhold monthly alimony from the employee’s salary/other income.

Alimony is paid at the expense of the person obligated to pay it to the person receiving alimony, no later than three days from the date of payment of wages (other income) to such person.

In accordance with paragraph 4 of Article 98 of Law No. 229-FZ, if an employee resigns, the company is obliged to immediately notify the bailiff and/or recoverer about this and return the writ of execution to them with a note about the penalties made.

As the Federal Bailiff Service explained, in the note on deductions made, the accountant should indicate:

• amount of deductions,
• the amount withheld
• number of the payment order (receipt),
• date of transfer,
• balance of debt.

The note on the deductions made is certified by the seal of the organization and the signature of the accountant (Letter of the FSSP of Russia dated June 25, 2012 No. 12/01-15257).

Employee income that cannot be levied

According to Article 101 of Law No. 229-FZ, collection cannot be applied to the following types of income:

• amounts paid in compensation for harm caused to health*;

• amounts paid in compensation for damage in connection with the death of the breadwinner;

• amounts paid to persons who received injuries (wounds, injuries, concussions) in the performance of their official duties, and members of their families in the event of death of these persons;

• compensation payments from the federal budget, budgets of constituent entities of the Russian Federation and local budgets to citizens affected by radiation or man-made disasters*;

• compensation payments from the federal budget, budgets of constituent entities of the Russian Federation and local budgets to citizens in connection with caring for disabled citizens;

• monthly cash payments and (or) annual cash payments accrued in accordance with the legislation of the Russian Federation to certain categories of citizens (compensation for travel, purchase of medicines, etc.);

• alimony amounts, as well as amounts paid for the maintenance of minor children during the search for their parents;

• compensation payments established by the labor legislation of the Russian Federation:

a) in connection with a business trip, transfer, employment or assignment to work in another location;

b) due to wear and tear of a tool belonging to the employee;

c) amounts, paid by the organizationin connection with the birth of a child, with the death of relatives, with marriage registration;

• insurance coverage for compulsory social insurance, with the exception of old age pensions, disability pensions and temporary disability benefits**;

• survivor's pensions (from the federal budget);

• payments to pensions in case of loss of a breadwinner (at the expense of the budgets of the constituent entities of the Russian Federation);

• benefits for citizens with children (at the expense of the federal budget, state extra-budgetary funds, budgets of constituent entities of the Russian Federation and local budgets);

• maternal (family) capital funds, provided for by the Federal Law of December 29, 2006. No. 256-FZ “On additional measures of state support for families with children”;

• amount of one-time financial assistance, paid:

a) in connection with a natural disaster or other emergency circumstances;

b) in connection with a terrorist act;

c) in connection with the death of a family member;

d) in the form of humanitarian aid;

e) for assistance in identifying, preventing, suppressing and solving terrorist acts and other crimes;

• compensation amounts for travel costs, excluding tourist paid by employers to their employees and (or) members of their families, disabled people who do not work in this organization, to sanatorium-resort and health-improving institutions located on the territory of the Russian Federation, as well as the amount of compensation for the cost of vouchers for children under the age of 16 years, to those located sanatorium-resort and health-improving institutions on the territory of the Russian Federation;

• the amount of compensation for the cost of travel to the place of treatment and back (including the accompanying person), if such compensation is provided for by federal law;

• social benefit for funeral.

* In accordance with paragraph 2 of Article 101 of Law No. 229-FZ, for alimonyfor minors children, as well as for obligations for compensation for damage in connection with the death of the breadwinner, the restrictions established by paragraphs 1 and paragraph 4 of paragraph 1 of Article 101, do not apply.

** According to the Methodological Recommendations on the procedure for fulfilling the requirements of executive documents on the collection of alimony, approved by the FSSP of Russia on June 19, 2012. No. 01-16, the IC of the Russian Federation regulates a special procedure for collecting alimony for the maintenance of minor children.

In particular, Article 82 of the RF IC establishes that the types of earnings and other income that parents receive in rubles, in foreign currency and from which alimony is withheld for minor children are determined by Government Resolution dated July 18, 1996. No. 841 “On the List of types of wages and other income from which alimony for minor children is withheld.”

In accordance with paragraph “c” of paragraph 2 of the List, alimony is withheld, including from unemployment benefits, only on the basis of:

• judicial act on the collection of alimony,
• or a notarized agreement on the payment of alimony.

Deductions under executive documents

Based on the foregoing, the employing company is obliged to make deductions according to properly executed executive documents in favor of the persons specified in them.

The amounts to be withheld are determined by the court. If an employee does not agree with the established amounts, he has the right to appeal the court decision. Accounting should be guided exclusively by the executive document.

According to clause 1 of Article 99 of Law No. 229-FZ, the amount of deduction from wages and other income of the debtor (including from remuneration to the authors of the results of intellectual activity) is calculated:

• from the amount remaining after taxes are withheld.

That is, first, personal income tax is deducted from wages, and based on “clean” money, deductions are made.

If the employer provides the employee with a property deduction and pays wages without withholding personal income tax, then alimony must be calculated and withheld from the entire amount of the employee’s wages (income) (Letter of Rostrud dated December 28, 2006 No. 2261-6-1).

Deductions are made based on all income taxpayer, with the exception of those mentioned in Article 101 of Law No. 229-FZ.

To withhold alimony according to writs of execution, it is necessary to be guided by the List of types of wages and other income from which alimony is withheld for minor children, approved by the Government Decree of July 18, 1996. No. 841.

In particular, the income from which deductions are made include:

• The amounts of payments provided for by the remuneration system, including increasing coefficients,
• Amounts of bonuses and incentives,
• Amounts of bonuses and additional remuneration,
• Amounts of temporary disability benefits,
• Vacation pay and compensation for unused vacation,
• Amounts of payment for lunches,
• And so on.

Note:First of all the requirements are met (clause 1, clause 1, article 111 of law No. 229-FZ):

• for the collection of alimony,
• compensation for damage caused to health,
• compensation for damage in connection with the death of the breadwinner,
• compensation for damage caused by the crime,
• as well as claims for compensation for moral damage.

Let us remind you that when deducting alimony for minor children, the amount of deduction from wages and other income (minus personal income tax):

• cannot exceed 70% wages and other income.

While all other deductions under executive documents are limited 50% .

When calculating the withholding of alimony for various writs of execution, it is necessary to take into account the 70% limitation and distribute the withheld amounts taking into account the shares attributable to each writ of execution.

If it is not possible to collect the entire amount of alimony due to the 70% limit, then the employee will be in arrears for alimony.

In the case when an employee received, for example, two writs of execution, one for the payment of alimony, and the other for the repayment of loan debt, then first the alimony must be withheld, and only then, if the “limit” of deductions is not chosen, the loan debt .

Thus, deductions for loan debt can only be made if the total amount of deductions (including alimony) does not exceed 50% of earnings.

You will need

• - a copy of the writ of execution, certified by a notary;
• - registered letter with a list of attachments;
• - statement to bailiffs;
• - Your passport;
• - original writ of execution.

Instructions

You can present a writ of execution yourself, but you must follow a number of certain actions. The most suitable option to familiarize yourself with the writ of execution is to send him a copy of the sheet by registered mail with a list of the attachments.

Contact the tax authority to clarify all the data, which is obliged under Art. 69 of the Law “On Enforcement Proceedings”, respond to the request within seven working days. Obtain the debtor's account from or other credit institutions. Write an application to the bank indicating the name and details of the debtor and the claimant, the debtor's number, and the amount of monetary claims.

Attach the original writ of execution to the letter. If there is a sufficient amount in the debtor’s account opened with this bank to repay the debt, then it is transferred to your account within three working days in accordance with Art. 8 of the Law “On Enforcement Proceedings”. If the bank doubts the authenticity of the writ of execution, it may take up to seven working days.

Contact bailiffs if you are unable to carry out the debt collection procedure on your own. The bailiff service has broader powers, regulated by Article 64 of the Federal Law No. 229-FZ of October 2, 2007. They have the right to seize the debtor's property and seize it in case of non-payment, conduct an inspection of financial documents, and search for the debtor and his property. After submitting the application to the bailiff service within 3 working days according to your executive leaf a bailiff is appointed, and after another 3 working days a decision is made to begin enforcement proceedings. According to the law, debt collection is carried out within 2 months. This method of debt repayment takes longer, but is also more reliable, since the bailiffs undertake to find the debtor if he is hiding.

Often, an accountant is faced with the need to withhold from an employee’s income the amount of his debt or other payments in favor of third parties. In practice, the most common deductions are based on writs of execution. Let's consider the features of registration and accounting of deductions under a writ of execution.

Deductions under a writ of execution (form and samples of approval forms; order of the Ministry of Finance of Russia dated June 17, 2009 No. 237) are regulated by the following regulations:

• Law " " ((hereinafter referred to as Law No. 229-FZ));
• Methodological recommendations on the procedure for fulfilling the requirements of executive documents on the collection of alimony ((hereinafter referred to as the Methodological Recommendations)).

The writ of execution can be received by the organization both from the claimant himself, in whose favor the deductions should be made, and from the bailiff.

So, the claimant sends a document on collection:

• periodic payments (for example, for the purpose of compensation for harm to health);
• funds not exceeding 25,000 rubles ().

In this case, simultaneously with the writ of execution, the claimant must submit an application () indicating information (in particular, bank details), without which the employer cannot make deductions.

The bailiff forecloses on the wages and other income of the debtor employee:

• according to enforcement documents containing requirements for the collection of periodic payments (for example, alimony);
• when collecting an amount not exceeding 10,000 rubles;
• in the absence or insufficiency of the debtor's funds and other property to fulfill the requirements of the writ of execution in full ().

IMPORTANT

Without the mandatory details provided for by law (), the writ of execution is invalid. The accountant has no right to make deductions on it.

Let us consider the procedure for withholding on writs of execution sent to organizations by bailiffs, since this is the most common case in practice.

When a writ of execution is received

The company learns about the foreclosure of wages and other income of its employee by receiving a resolution in the form approved by the Federal Bailiff Service of Russia (k) (hereinafter referred to as the Resolution). Also attached to it:

• a copy of the writ of execution;
• resolution on the collection of enforcement fees;
• bank details for transferring withheld amounts.

Let us note that if the writ of execution was received by the organization by mistake (for example, the person indicated in it was never listed on its staff), then, in the author’s opinion, the document must be returned to the sender as soon as possible. Although the requirement to return “someone else’s” writ of execution is not established by law, it does provide for the obligation to immediately return the document in relation to, for example, a dismissed employee ().

As for the organization of document flow of writs of execution, no clear legislative norms have been established regarding their recording and storage. However, for the loss of a writ of execution or for its untimely sending (for example, upon dismissal of an employee), as well as for failure to comply with the requirements thereunder, the company and its officials may be fined in amounts from 50,000 to 100,000 rubles and from 15,000 to 20,000 rubles respectively ().

Control over the correctness of deductions according to writs of execution sent to the debtor’s place of work is carried out by a bailiff through inspections of organizations ().

Thus, in order to reduce the risk of claims from the FSSP of Russia, it is necessary to properly organize the recording and storage of writs of execution and appoint persons responsible for their registration, storage and execution. The memo approved in (hereinafter referred to as the Memo) can help with this.

Even before receiving the first writ of execution, the company should:

• appoint an employee responsible for receiving, processing and storing executive documents;
• develop and approve forms for registers of incoming correspondence and writs of execution;
• approve the procedure for document flow of writs of execution and document forms.

Upon receipt of the Decree, you must do the following.

Register it in a special journal (the form of the journal is not currently approved, so the company has the right to develop it independently ()). As an example, you can use the old form of the log of registration of writs of execution (approved).

Fill out and send to the bailiff specified in the Resolution a tear-off counterfoil (notice for enforcement proceedings), thus confirming that the writ of execution has been received and accepted for execution. Please note that the deadline for returning a notice is not established by law. At the same time, the Memo states that it must be returned on the day of delivery. In the notification, a note is made about the receipt of the writ of execution (incoming number and date), and the telephone number is indicated. The chief accountant also puts his signature. The document is certified by the seal of the organization.

Familiarize the debtor employee with the contents of the writ of execution against signature ( ; ).

Submit the registered Resolution to the accountant responsible for payroll for signature.

Store the Resolution as a document of strict accountability (in a safe) ().

As noted above, when dismissing a debtor employee, you should “immediately inform the bailiff and (or) the collector about this and return them the writ of execution with a note on the penalties made” ().

The concept “immediately” is not defined in any regulatory act. At the same time, the provisions indicate that the employer is obliged to do this within three days (when collecting alimony) (,). The author believes that the same period should be adhered to when returning other executive documents.

In this case, the writ of execution must contain a note about the deductions made (it is certified with the seal of the organization and the signature of the official who is entrusted with the responsibility for drawing up writs of execution by order), containing the following data ():

• the amount of funds withheld;
• payment order (receipt) number;
• transfer date;
• balance of debt.

The writ of execution is sent to the territorial department of bailiffs of the FSSP of Russia with a covering letter by registered mail. The claimant is simultaneously notified of the movement of the writ of execution. The procedure for notifying the creditor has not been approved, however, when sending him a letter with notification of receipt, the company retains proof of the notification.

General procedure for withholding under a writ of execution

The deduction of funds from the salary and other income of the debtor employee begins from the date of receipt of the Resolution ().

The company should submit the writ of execution to the accountant in a timely manner - before salaries are calculated and payments are made. If the Resolution is received after the next payment for the period in which deductions should be made, then they are made from the payments of the next period.

Together with the Resolution on the collection of alimony, a decree may be received on the collection of arrears (if any) (). That is, amounts that were not withheld before receiving the writ of execution are withheld from the employee’s salary on the basis of this separate writ of execution. It provides a calculation of the amount of debt.

EXAMPLE

On April 27, 2017, the company received a writ of execution - a decree from the bailiff to collect alimony. The resolution states that alimony must be withheld from April 2017. Wages for the first half of April have already been paid to the debtor.
In this situation, the employer is obliged to withhold alimony starting from the employee’s salary for the second half of April and only in the amount specified in the writ of execution.

Deductions are made each time income is paid to an employee, taking into account the requirements given below.

Calculation of deduction according to writ of execution

As a general rule, deductions from wages made by the employer due to the rights granted to him cannot exceed 20 percent ().

However, when deductions are made under writs of execution, more than 50 percent of wages and other income cannot be withheld from the employee until the collected amounts are fully repaid ( ; ; ).

When collecting alimony for minor children, compensation for harm caused to health, compensation for harm in connection with the death of a breadwinner and compensation for damage caused by a crime, the withholding cannot exceed 70 percent ( ; ).

The amount of deduction is calculated from net income, that is, after personal income tax ().

When calculating personal income tax, it must be taken into account that an employee paying child support has the right to provide him with a standard tax deduction (;).

When determining the basis for calculating alimony, the income from which it is withheld is reduced only by the amount of personal income tax that is part of this income.

EXAMPLE

The company received two orders from the bailiff service for one employee: the first - on the collection of child support in the amount of 25% of the salary, the second - on the collection of tax sanctions in the amount of 50% of the salary. The company is the employee's main place of work. The debt on property taxes is 10,200 rubles.

For April 2017, the employee received a salary of 12,000 rubles. The amount of personal income tax subject to withholding is equal to:

12,000 rub. x 13% = 1560 rub.

The amount of withholding under the first writ of execution was:

(12,000 rub. - 1,560 rub.) x 25% = 2,610 rub.

The amount of recovery under the second writ of execution is 50%:

(RUB 12,000 - RUB 1,560) x 50% = RUB 5,220

This is the maximum possible amount of deductions for this type of claim. However, given that 25% of the salary must be withheld as alimony, in order to pay off tax debts, no more should be withheld:

(RUB 12,000 - RUB 1,560) x 50% - RUB 2,610 = 2610 rub.

The remaining debt on the second sheet in the amount of 2610 rubles. (5220 - 2610) must be withheld in the following months after alimony is withheld.

Restrictions on deductions under a writ of execution

Withholding of alimony for the maintenance of minor children is made from all types of wages (monetary remuneration, maintenance) and additional remuneration that parents receive in cash (rubles or foreign currency) and in kind (List of types of wages and other income from which alimony is withheld for minor children, approved).

However, recovery cannot be applied to a closed list of types of income of the debtor (), in particular:

• for sums of money paid in compensation for harm caused to health;
• sums of money paid in compensation for damage in connection with the death of the breadwinner;
• compensation payments established by the labor legislation of the Russian Federation (in connection with a business trip, transfer, employment or assignment to work in another locality; amounts of money paid by the organization in connection with the birth of a child, death of relatives, registration of marriage, etc.);
• insurance coverage for compulsory social insurance, with the exception of old-age pensions, disability pensions and temporary disability benefits;
• benefits to citizens with children, paid from the federal budget, state extra-budgetary funds, budgets of constituent entities of the Russian Federation and local budgets;
• maternal (family) capital funds provided for by the Federal Law “On additional measures of state support for families with children” ();
• the amount of one-time financial assistance paid from the federal budget, budgets of constituent entities of the Russian Federation and local budgets, extra-budgetary funds, and other sources;
• the amount of full or partial compensation for the cost of vouchers (except for tourists) paid by employers to their employees and (or) members of their families, disabled people who do not work in the organization, to sanatorium-resort and health-improving institutions located on the territory of the Russian Federation, as well as the amount of full or partial compensation the cost of vouchers for children under 16 years of age to sanatorium-resort and health-improving institutions located on the territory of the Russian Federation.

In addition, deductions are not made:

• from amounts of income that are calculated solely for the purpose of calculating personal income tax (for example, despite the fact that material benefit is a type of income (), it is not included in the base for withholding penalties; this follows from the very definition of material benefit recognized as income solely for the purposes of );
• from income received by a citizen outside of connection with his economic activity, in particular, during one-time transactions for the sale of real estate (apartment, land, garden house, etc.) ().

IMPORTANT

Expenses for transferring money under writs of execution (bank commissions, postal transfer fees) must be paid at the expense of the employee ( ; ). In this case, the restrictions on the amount of deductions from wages discussed above do not apply.

The order of deductions according to the writ of execution

When withholding funds under several writs of execution issued to one employee, it is necessary to follow the order of satisfying the claims of the claimants ():

• first of all, satisfy demands for the collection of alimony, compensation for harm caused to health, compensation for harm in connection with the death of the breadwinner, compensation for damage caused by a crime, as well as claims for compensation for moral damage;
• secondly, requirements for the payment of severance pay and wages of persons working (who worked) under an employment contract, as well as for the payment of remuneration to the authors of the results of intellectual activity;
• the third - requirements for mandatory payments to the budget and extra-budgetary funds.

All other requirements are satisfied last.

In this case, the requirements of each subsequent queue are satisfied after the debt to the previous queue is repaid in full. If there are several writs of execution from different collectors, the deductions of one queue within the maximum amount of deduction are distributed among all collectors of this queue in proportion to the amounts due to them ().

Indexation of deductions by writ of execution

Periodic payments established in a fixed amount (not as a percentage of wages) are subject to indexation. Thus, established periodic payments paid in order to compensate for harm caused to life or health, under a lifelong maintenance agreement, etc., are indexed in the manner established by the legislation of the Russian Federation. The organization should issue an order (instruction) regarding such indexation, on the basis of which the accounting department will carry out indexation ().

In addition, alimony determined in a fixed monetary amount ( ; ) is indexed. If they are paid under an agreement on their payment, then indexation is carried out in accordance with this agreement ().

If alimony is collected by court decision in a fixed amount, then indexation is made in proportion to the increase in the legal minimum subsistence level for the specific region in which the claimant lives. Indexation is carried out in proportion to the increase in the cost of living 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 claimant. If there is no established subsistence level in a constituent entity of the Russian Federation, it is necessary to take data on it for the Russian Federation as a whole ().

IMPORTANT

The employer is obliged to index the amounts withheld from the employee, established in a fixed monetary amount, even in the absence of a special indication of this in the writ of execution or the order of the bailiff (;).

Persons paying wages or other periodic payments to the debtor are obliged to transfer the withheld funds to the claimant within three days from the date of payment. In this case, no taxes need to be withheld from the transferred amounts.

Thus, the company receiving the Decree must:

• monthly, starting from the date of receipt of the Resolution, withhold amounts from the wages and (or) other income of the debtor;
• make payments to the claimant no later than three days from the date of payment of wages and (or) income;
• transfer (transfer) them at the expense of the debtor;
• within three days, inform the bailiff and the collector about the dismissal of the debtor, about his new place of work or residence, if known, and also return the writ of execution to the bailiff department with a note on the deductions made;
• when collecting alimony by court decision in a fixed sum of money, index the alimony in proportion to the increase in the minimum wage established for a particular region.

EXAMPLE

The company received two writs of execution for one employee:
- the first - to withhold alimony for a minor child in the amount of 25% of income;
- the second - for the maintenance of the spouse until the child reaches the age of three - in the amount of the subsistence minimum for the subject of the Russian Federation in which she lives.

In total, deductions under these two enforcement documents will amount to more than 50% of the debtor’s income after withholding personal income tax.

Thus, for April 2017, the employee received a salary in the amount of 24,000 rubles.

Amount of income after personal income tax withholding:

24,000 rub. - 24,000 rub. x 13% = 20,880 rub.

The amount of deductions under the first writ of execution is:

RUB 20,880 x 25% = 5220 rub.

Let us assume that the cost of living for the working population as of April 2017 is 9,962 rubles.

The amount of deductions for both writs of execution will be equal to:

9962 + 5220 = 15,182 rubles,

that is, more than half of the debtor’s income (more than 10,440 rubles). Since both requirements are satisfied first, each must be partially satisfied.

According to the first writ of execution:

(5220: 15,182 x 10,440) = 3,589.57 rubles,

according to the second:

(9962: 15,182 x 10,440) = 6850.43 rubles.

Olga Tkach, expert of the Legal Consulting Service GARANT

How to avoid arrests and penalties

On what basis can the Bank seize and collect funds from an account?

In accordance with the Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings,” an arrest can be imposed only by a court, a bailiff, and also in accordance with Art. 115 of the Code of Criminal Procedure of the Russian Federation by order of the preliminary investigation authorities in the presence of a court decision.

Please note that the seizure of funds may be imposed in other cases provided for by law (securing a claim, ensuring the execution of a court decision, seizure of funds within the framework of criminal procedure legislation, etc.)

Types of executive documents

In accordance with Article 12 of the Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings,” enforcement documents are:

• writs of execution issued by courts of general jurisdiction and arbitration courts on the basis of judicial acts adopted by them;
• court orders;
• notarized agreements on the payment of alimony or their notarized copies;
• certificates issued by labor dispute commissions;
• acts of bodies exercising control functions on the collection of funds with the attachment of documents containing marks from banks or other credit organizations in which settlement and other accounts of the debtor are opened, on complete or partial failure to comply with the requirements of these bodies due to the lack of funds in the debtor’s accounts, sufficient to meet these requirements;
• judicial acts, acts of other bodies and officials in cases of administrative offenses;
• orders of the bailiff;
• acts of other bodies in cases provided for by federal law;
• a notary's writ of execution if there is an agreement on an out-of-court procedure for foreclosure on the pledged property, concluded as a separate agreement or included in the pledge agreement;
• a request from a central authority to search for a child illegally transferred to the Russian Federation or detained in the Russian Federation;
• executive documents issued by the competent authorities of foreign states and subject to execution on the territory of the Russian Federation in accordance with international treaties of the Russian Federation;
• decisions of the preliminary investigation authorities in the presence of a court decision and other documents issued as part of the investigative actions.

Where does the Bank receive enforcement documents with demands for seizure and collection?

The Federal Bailiff Service, courts, collectors - individuals and legal entities (if they have a writ of execution in their hands) send documents to the Bank for execution.

How to lift the arrest and stop collection?

It is possible to cancel the seizure or stop the collection (if the document is not fully executed) by a court decision, a decree of a bailiff or another body that issued the executive document. In this case, it is necessary to send enforcement documents to the Bank to lift the seizure or terminate the collection. The writ of execution may be revoked by the claimant. The bank cannot return funds already collected and transferred to the creditor.

I transferred social credits from my account to the card and they were seized/collected. Why?

When transferring social credits within Sberbank to your other accounts and cards, these payments will be classified as Other income and are fully subject to seizure/collection.

The restrictions have been lifted from me, but the funds in the account are still seized. Why?

The bank lifts restrictions after receiving a writ of execution to lift the seizure or terminate the collection within 3 business days from the date of receipt of the document. If this does not happen, it means that the Bank did not receive this executive document, or there is a restriction on the accounts under another executive document. You need to contact the official who issued the writ of execution for arrest or foreclosure (see Types of writ of execution) and clarify the timing of sending the writ of execution to the Bank to lift the arrest or cancel the foreclosure.

I received an SMS about arrest / collection and the collector is unknown to me or I do not have a debt

You probably happen to be the debtor’s namesake - the debtor’s personal data (full name, date and place of birth) matches your data