Do you think you are Russian? Were you born in the USSR and think that you are Russian, Ukrainian, Belarusian? No. This is wrong.

Are you actually Russian, Ukrainian or Belarusian? But do you think that you are a Jew?

Game? Wrong word. The correct word is “imprinting”.

The newborn associates himself with those facial features that he observes immediately after birth. This natural mechanism is characteristic of most living creatures with vision.

Newborns in the USSR saw their mother for a minimum of feeding time during the first few days, and most of the time they saw the faces of the maternity hospital staff. By a strange coincidence, they were (and still are) mostly Jewish. The technique is wild in its essence and effectiveness.

Throughout your childhood, you wondered why you lived surrounded by strangers. The rare Jews on your way could do whatever they wanted with you, because you were drawn to them, and pushed others away. Yes, even now they can.

You cannot fix this - imprinting is one-time and for life. It’s difficult to understand; the instinct took shape when you were still very far from being able to formulate it. From that moment, no words or details were preserved. Only facial features remained in the depths of memory. Those traits that you consider to be your own.

3 comments

System and observer

Let's define a system as an object whose existence is beyond doubt.

An observer of a system is an object that is not part of the system it observes, that is, it determines its existence through factors independent of the system.

The observer, from the point of view of the system, is a source of chaos - both control actions and the consequences of observational measurements that do not have a cause-and-effect relationship with the system.

An internal observer is an object potentially accessible to the system in relation to which inversion of observation and control channels is possible.

An external observer is an object, even potentially unattainable for the system, located beyond the system’s event horizon (spatial and temporal).

Hypothesis No. 1. All-seeing eye

Let's assume that our universe is a system and it has an external observer. Then observational measurements can occur, for example, with the help of “gravitational radiation” penetrating the universe from all sides from the outside. The cross section of the capture of “gravitational radiation” is proportional to the mass of the object, and the projection of the “shadow” from this capture onto another object is perceived as an attractive force. It will be proportional to the product of the masses of the objects and inversely proportional to the distance between them, which determines the density of the “shadow”.

The capture of “gravitational radiation” by an object increases its chaos and is perceived by us as the passage of time. An object opaque to “gravitational radiation”, the capture cross section of which is larger than its geometric size, looks like a black hole inside the universe.

Hypothesis No. 2. Inner Observer

It is possible that our universe is observing itself. For example, using pairs of quantum entangled particles separated in space as standards. Then the space between them is saturated with the probability of the existence of the process that generated these particles, reaching its maximum density at the intersection of the trajectories of these particles. The existence of these particles also means that there is no capture cross section on the trajectories of objects that is large enough to absorb these particles. The remaining assumptions remain the same as for the first hypothesis, except:

Time flow

An outside observation of an object approaching the event horizon of a black hole, if the determining factor of time in the universe is an “external observer,” will slow down exactly twice - the shadow of the black hole will block exactly half of the possible trajectories of “gravitational radiation.” If the determining factor is the “internal observer,” then the shadow will block the entire trajectory of interaction and the flow of time for an object falling into a black hole will completely stop for a view from the outside.

It is also possible that these hypotheses can be combined in one proportion or another.

Art. 137 Labor Code of the Russian Federation contains cases when the company has the right to give the specialist not the entire amount of funds due to him, but minus a certain part that the company will retain for itself. When is this possible? In what cases can a company not have grounds to give an incomplete amount of earnings to a specialist? The article is devoted to answers to these and other questions.

Article 137 of the Labor Code of the Russian Federation

Art. 137 Labor Code of the Russian Federation provides that, under certain circumstances, the company has the right to withhold a certain portion of the income paid to the employee. This happens mainly when, by the nature of the legal relationship, the employee does not have rights to this retained portion.

In particular, a company may make such a seizure if:

• the specialist received an advance on his salary, but did not actually work it;
• having gone on a business trip or transferred to work in another area, the employee received an advance from the company, did not spend it in full, but did not return the rest on time;
• due to an accountant’s mistake, the specialist received a salary in a larger amount than he was entitled to;
• the employee received a salary, but it was established that due to his fault some labor standards were not met or there was downtime at work;

NOTE! In the above circumstances, it is important that the company recovers the excess no later than 1 month from the moment it is transferred to the specialist, and also that the specialist himself agrees with the amount of the excess and does not mind returning it to the company.

• the employee took leave in advance, but left the company before the required period had expired.

Besides, Article 137 of the Labor Code The Russian Federation establishes that if a company incorrectly interpreted some provisions of the Labor Code of the Russian Federation or other regulations, as a result of which it paid a specialist more income than necessary, then in the general case it is impossible to recover the excess back.

However, if an error was made in accounting calculations or if it turned out that the employee was guilty of some misconduct that resulted in the payment of an excess, the company has the right to withhold the overpayment from his earnings.

How can a company retain an unearned advance?

As mentioned above, the advance received by the specialist, but not actually spent, must be returned to the company. If the employee agrees with this, the company can withhold the missing amount from payments in favor of the specialist within a month. It is important to confirm the employee’s consent. This can be done using his free form statement. After this, the company issues an order to withhold the excess amount, also in free form.

What happens if the employee does not fully repay the travel advance?

As follows from clause 6.3 of the Bank of Russia instruction “On the procedure for conducting cash transactions...” dated March 11, 2014 No. 3210-U, a specialist no later than 3 days after returning from a business trip or after the end of the period for which the company issued him accountable funds , must submit an advance report confirming the intended use of funds. If this does not happen, the company has the right to withhold the unreturned advance from the employee’s salary ( Art. 137 TK RF).

For information on how to correctly fill out such a report, see the article .

But for this, as in the previous case, you need to obtain the written consent of a specialist (in the form of an application) with such a withholding, and then issue an order.

The same is done in a situation where a specialist received funds on account due to transfer to work in another area.

What to do if a specialist was mistakenly given more money than he should have?

The answer to this question depends on what specific error caused it. If this is an arithmetic inaccuracy, the company can return the amount of the overpayment in a manner similar to that described above (letter of Rostrud dated October 1, 2012 No. 1286-6-1).

If an error of a different nature occurs (for example, the company incorrectly applied the norms of the Labor Code of the Russian Federation), the company will not be able to return the surplus ( Article 137 Labor Code RF).

Is deduction made if downtime occurs?

Whether it is possible to withhold funds from a specialist’s salary in the event of downtime at the enterprise depends on who is to blame for the downtime:

• If the employee is an employee, the company can withdraw the overpayment, but again with the written consent of the specialist.
• If the company is at fault, then the opportunity to withhold the excess Art. 137 of the Labor Code of the Russian Federation does not establish.

What to do if an employee took a vacation, but without working enough for it, decided to quit?

In this case, the company has the right to withhold the amount of overpayment from payments to such a specialist upon dismissal, even without his written consent. However, if for some reason this is impossible (for example, there is not enough money to withhold), the employee can only compensate the excess voluntarily. There is no point in going to court for recovery (decision of the Supreme Court of the Russian Federation dated March 14, 2014 No. 19-KG13-18).

For more information about deduction upon dismissal for vacation taken in advance, see the article .

Performing work duties in our time is not free, since each employee is entitled to a salary. The legislation provides for cases when the amount of payment will be reduced as a result of deduction from wages provided for in Article 137 of the Labor Code of the Russian Federation and other Federal laws. To know in more detail the rights and obligations, as well as the procedure for collecting wages, you should consider this issue in more detail.

salary deductions

This law, and specifically Article 137 of the Labor Code of the Russian Federation, stipulates cases that grant the employer the right to withhold a certain amount from wages. They are as follows:

• for an unpaid advance issued in advance;
• repayment of unspent advance that was not returned on time;
• for erroneous accrual of more than the required amount;
• for paid annual leave if the dismissal occurred before the end of the working year.

This recovery from salary is possible only within a month after the occurrence of the event. Also, the employee should not have any objections, including challenging it in court.

You can find out what percentage of the salary the advance is in this article.

Income tax after deduction from wages

Mandatory collections are made from the salary, which include personal income tax and penalties based on the results of the issuance of a writ of execution. Personal income tax is withheld from wages by employers based on the amount calculated by tax agents on a monthly basis. Income tax is 13 percent of wages after withholding. This tax rate of 13 percent is always taken into account for standard deductions provided for in Article 218 of the Labor Code of the Russian Federation. For some other types of income there may be an individually calculated rate.

Withholding of alimony from wages according to a writ of execution

The presence of a writ of execution is mandatory when withholding alimony. It indicates the amount of the payment, which is set in a fixed sum of money, or a certain percentage can be deducted from the salary. Collection of alimony amounts occurs monthly. There are only 3 days for this after the salary is calculated. It is worth noting that alimony is transferred after personal income tax has been deducted from the total amount. Also, when calculating the amount of alimony, financial assistance and travel allowances cannot be taken into account.

The procedure for collecting wages to pay alimony is quite simple. The money goes to the account, which is usually registered in the writ of execution. This account belongs to the FSSP, and from it funds are transferred to the recipient’s account. Moreover, at his request, they can arrive not every month, but quarterly. If an employee’s income level increases, the employer must provide this information, otherwise sanctions will be applied to him.

Application for deduction from wages - sample

An employee can independently take the initiative to collect funds from wages. In this case, he needs to write an application addressed to the employer and indicate in it the following information:

• at the top there is a “header”, where the full name and position of the manager and employee are indicated;
• document's name;
• request and reasons for penalties;
• amount of penalties;
• details for sending funds;
• start date and collection procedure;
• date and signature.

Order to withhold funds from wages

The Labor Code of the Russian Federation does not have an official form for writing an order for automatic payments of funds from wages. The main thing is to provide the following information:

• name of the enterprise;
• Title of the document;
• date and order number;
• collection data;
• signature of the manager, accountant and employee.

Although the order is written in a free form, its content must contain information about the person from whom the recovery is being made, in what amount, and what grounds there are for this.

The maximum amount of deductions from wages under Article 138

Determines the limit on the amount of deductions from wages. According to this article, the total amount of all deductions from wages cannot exceed 20%, except as otherwise provided in the Federal Law. In some situations the maximum size may increase to 50%. This can primarily happen when collecting under a writ of execution. This is also possible if several executive documents are present. There are cases when the maximum amount of recovery can increase to 70%. They are as follows:

• correctional labor by court decision;
• alimony;
• when causing harm to health;
• because of the crime committed;
• payments due to the loss of a breadwinner.

It is important to note that the increased amount of payments can only be withheld for alimony for minor children; in any other cases it is no more than 50%.

Thus, deductions from wages comply with the standards specified in Article 137 of the Labor Code of the Russian Federation. The application procedure must be strictly followed to avoid debt and liability for its occurrence.

In practice, there are situations in which an organization must withhold a certain amount from an employee’s salary. According to Art. 137 of the Labor Code of the Russian Federation, deductions from an employee’s salary are made only in cases provided for by the Labor Code and other federal laws, namely the Tax Code, the Family Code, and Law No. 229-FZ. In this article we will describe in detail the procedure for such deductions under various circumstances.

Labor Code

Article 137 of the Labor Code of the Russian Federation provides for the following cases when amounts are withheld from an employee’s salary to repay his debt to the employer.

Reimbursement of unearned advances issued against wages. So, the employer has the right to withhold the amount of the unearned advance no later than a month from the date of expiration of the period established for its return, but provided that the employee does not dispute the basis and amount of withholding such an advance. To withhold, the employer must obtain the employee’s written consent and also issue an appropriate order. Please note that applications and orders do not have a unified form, but are drawn up arbitrarily.

Retention of unspent and not returned timely advance payment issued in connection with a business trip or transfer to another job in another locality. Articles 168 and 168.1 of the Labor Code of the Russian Federation provide that in cases where: a) an employee is sent on a business trip; b) permanent work is carried out on the road or is of a traveling nature - such an employee is entitled to reimbursement of expenses for travel, rental of living quarters, additional expenses associated with living outside the place of permanent residence (per diems, field allowance), and other expenses incurred with the permission or employer's knowledge. In this case, the employer can issue funds to the employee on account.

Let us recall that the procedure for issuing funds to employees is carried out in accordance with the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation dated October 12, 2011 N 373-P, approved by the Central Bank of the Russian Federation. According to clause 4.4 of this Regulation, cash is issued to the employee on account based on his written application. Such an application is drawn up randomly and in it the manager makes a note about the amount of cash and the period for which the cash is issued. The same paragraph establishes that the accountable person is obliged, within a period not exceeding three working days after the expiration date for which cash was issued on account, or from the date of going to work, to present an advance report to the chief accountant or accountant, and in their absence, to the manager with attached supporting documents.

For your information. The issuance of cash on account is carried out subject to full repayment by the accountable person of the debt on the amount of cash previously received on account.

The procedure for withholding in this case is similar to the procedure for withholding an unpaid advance. Please note that the monthly period for withholding these amounts begins to run after three working days from the day established for the employee to return unspent funds.

Refund of amounts overpaid to the employee due to accounting errors or if the body for the consideration of individual labor disputes recognizes the employee’s guilt in failure to comply with labor standards (Part 3 of Article 155 of the Labor Code of the Russian Federation) or downtime (Part 3 of Article 157 of the Labor Code of the Russian Federation). Article 137 of the Labor Code of the Russian Federation establishes that wages overpaid to an employee (including due to incorrect application of labor legislation or other regulations containing labor law norms) cannot be recovered from him, with the exception of the following cases:

- a counting error was made. The Ruling of the Armed Forces of the Russian Federation dated January 20, 2012 N 59-B11-17 states: from the literal interpretation of the norms of the current labor legislation, it follows that an error made in arithmetic operations (actions related to counting) is considered counting, while technical errors in including those committed through the fault of the employer, are not countable;

— the body for the consideration of individual labor disputes recognized the employee’s guilt in failure to comply with labor standards (Part 3 of Article 155 of the Labor Code of the Russian Federation) or simple work (Part 3 of Article 157 of the Labor Code of the Russian Federation). Let us remind you: Part 3 of Art. 155 provides that in case of failure to comply with labor standards or failure to fulfill labor (official) duties due to the fault of the employee, payment of the standardized part of earnings is made in accordance with the volume of work performed. Article 157 establishes the procedure for paying for downtime, according to which downtime caused by the employee is not paid;

- the salary was overpaid to the employee due to his unlawful actions established by the court.

In the event that there has been a counting error, the deduction is made no later than one month from the date of expiration of the incorrectly calculated payments and provided that the employee does not dispute the grounds and amounts of the deduction.

If the employee is found to be guilty of failure to comply with labor standards or idle time, then the deduction is made within a month from the date the decision of the labor dispute commission or court comes into force.

Deductions from wages upon dismissal of an employee before the end of the working year for which he has already received annual paid leave, for unworked vacation days. In accordance with Art. 122 of the Labor Code of the Russian Federation, paid leave must be provided to the employee annually. In this case, the right to use vacation for the first year of work arises after six months of continuous work with a given employer. By agreement of the parties, paid leave may be granted to the employee before the expiration of six months. Thus, in the event of dismissal, the employer has the right to withhold part of the vacation pay provided in advance.

However, in Art. 137 of the Labor Code of the Russian Federation provides for cases when deduction is not made. This is a situation where an employee is dismissed for the following reasons:

- refusal to transfer to another job, necessary for him in accordance with a medical report issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation, or the employer does not have the corresponding work (clause 8, part 1, article 77 of the Labor Code of the Russian Federation);

— liquidation of an organization or termination of activities by an individual entrepreneur (clause 1, part 1, article 81 of the Labor Code of the Russian Federation);

— reduction in the number or staff of employees of an organization, individual entrepreneur (clause 2, part 1, article 81);

— change of owner of the organization’s property (in relation to the head of the organization, his deputies and the chief accountant) (clause 4, part 1, article 81);

— conscription for military service or assignment to an alternative civil service replacing it (clause 1, part 1, article 83 of the Labor Code of the Russian Federation);

- reinstatement at work of a person who previously performed this work, by decision of the state labor inspectorate or court (clause 2, part 1, article 83);

— recognition of the employee as completely incapable of working in accordance with a medical report (clause 5, part 1, article 83);

- death of an employee or employer - an individual, as well as recognition by the court of an employee or employer - an individual as deceased or missing (clause 6, part 1, article 83);

- the occurrence of emergency circumstances that prevent the continuation of labor relations (military operations, catastrophe, natural disaster, major accident, epidemic and other emergency circumstances), if this circumstance is recognized by a decision of the Government of the Russian Federation or a government body of a constituent entity of the Russian Federation (clause 7, part 1, art. 83).

Amount of deductions from wages. By virtue of Art. 138 of the Labor Code of the Russian Federation, the total amount of all deductions for each payment of wages cannot exceed 20%, and in cases provided for by federal laws - 50% of earnings due to the employee. When deducting from wages under several executive documents, the employee must in any case retain 50% of his income.

Note! The restrictions established by Art. 138 of the Labor Code of the Russian Federation do not apply to deductions from wages when serving correctional labor, collection of alimony for minor children, compensation for harm caused to the health of another person, compensation for harm to persons who suffered damage due to the death of the breadwinner, and compensation for damage caused by a crime. The amount of deductions from earnings in these cases cannot exceed 70%.

We also note that deductions are not allowed from payments that are not subject to collection in accordance with federal law. Currently, the list of such income is established by clause 1 of Art. 101 of Law No. 229-FZ. These include:

1) sums of money paid in compensation for harm caused to health;

2) sums of money paid in compensation for damage in connection with the death of the breadwinner;

3) sums of money 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 the death of these persons;

4) 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;

5) 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.);

6) funds of maternity (family) capital provided for by Law N 256-FZ;

7) and others.

As for the collection of alimony in favor of minor children, as well as for obligations to compensate for damage in connection with the death of the breadwinner, the restrictions on foreclosure established by clauses 1 and 4 of part 1 of Art. 101, do not apply to these amounts (Part 2 of Article 101 of Law No. 229-FZ).

Recovery of damages from the employee in favor of the employer. If an employee is found guilty of causing damage to the employer, the amount of damage caused may be recovered from him, not exceeding the average monthly salary (Article 248 of the Labor Code of the Russian Federation). To do this, it is necessary to issue an order no later than one month from the date of final determination by the employer of the amount of such damage. If the one-month period has expired or the employee does not agree to voluntarily compensate for the damage caused, and the amount of damage to be recovered exceeds the average monthly earnings of the perpetrator, then recovery can only be carried out through the court.

Article 248 also provides that an employee who is guilty of causing damage to the employer may voluntarily compensate for it in full or in part. By agreement of the parties to the employment contract, compensation for damage by installments is allowed. To do this, it is necessary for the employee to submit a written statement to the employer - an obligation, which indicates the amount of damage and specific payment terms. In addition, with the consent of the employer, the employee may transfer equivalent property to compensate for the damage caused or repair the damaged property. Compensation for damages is made regardless of whether the employee is brought to disciplinary, administrative or criminal liability for actions or inactions that caused damage to the employer.

Note! Compensation for damages is made regardless of whether the employee is brought to disciplinary, administrative or criminal liability for actions or inactions that caused damage to the employer.

tax code

By virtue of paragraph 1 of Art. 226 of the Tax Code of the Russian Federation, Russian organizations from which or as a result of relations with which the taxpayer received income are obliged to calculate, withhold from him and pay the amount of tax calculated in accordance with Art. 224 of the Tax Code of the Russian Federation, taking into account the features provided for in this article. In this case, organizations act as tax agents. They are required to withhold the accrued tax amount directly from the taxpayer’s income upon actual payment. In this case, the withholding is made by the tax agent at the expense of any funds paid by him to the taxpayer, upon actual payment of funds to the taxpayer or on his behalf to third parties. The withheld amount of tax cannot exceed 50% of the payment amount (clause 4 of Article 226).

Tax agents are required to transfer the calculated and withheld tax no later than the day of actual receipt of cash from the bank for the payment of income, as well as the day of transfer of income 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 the specified tax amounts no later than: the day following the day the taxpayer actually receives income - for income paid in cash; the day following the day of actual deduction of the calculated tax amount - for income received by the taxpayer in kind or in the form of material benefit (clause 6 of Article 226).

The Tax Code provides that if it is impossible to withhold the amount of tax from the taxpayer, the tax agent is obliged, no later than one month from the date of the end of the tax period in which the relevant circumstances arose, to notify in writing the taxpayer and the tax authority at the place of his registration about the impossibility of withholding the tax and the amount of the tax. At the same time, the form of notification of the impossibility of withholding tax and the amount of tax and the procedure for submitting it to the tax authority are approved by the federal executive body authorized for control and supervision in the field of taxes and fees (clause 5 of Article 226 of the Tax Code of the Russian Federation). Currently, this form is approved by Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation dated November 17, 2010 N ММВ-7-3/611@ “On approval of the form of information on the income of individuals and recommendations for filling it out, the format of information on the income of individuals in electronic form, reference books."

Family code

This code provides for the collection of alimony for minor children. Article 81 of the RF IC states that in the absence of an agreement on the payment of alimony, the court collects it monthly from the parents: for one child - 1/4, for two children - 1/3, for three or more children - half of the earnings and (or) other parents' income. At the same time, the types of earnings and (or) other income that parents receive in rubles and (or) in foreign currency and from which alimony is withheld for minor children in accordance with Art. 81 of the RF IC are determined by the Government of the Russian Federation (Article 82 of the RF IC). Currently, the List of types of wages and other income from which alimony is withheld for minor children is approved by Decree of the Government of the Russian Federation of July 18, 1996 N 841 (hereinafter referred to as List N 841). According to clause 1 of List No. 841, alimony for the maintenance of minor children is withheld from all types of wages (monetary remuneration, maintenance) and additional remuneration both at the main place of work and for part-time work, which parents receive in cash (rubles or foreign currency) and in kind.

Such collection is made after deduction (payment) of taxes from this salary and other income in accordance with tax legislation (clause 4 of List No. 841). As for persons sentenced to correctional labor, the collection of alimony according to executive documents is made from all earnings minus deductions made by verdict or court order. From convicts serving sentences in correctional colonies, settlement colonies, prisons, educational colonies, as well as persons in drug treatment departments of psychiatric dispensaries and inpatient medical institutions, alimony is collected from all earnings and other income minus deductions for reimbursement of expenses for their detention in these institutions.

Other federal laws

Law N 255-FZ: withholding overpaid benefits for temporary disability, pregnancy and childbirth, and child care. In accordance with paragraph 4 of its Art. 15, the amount of temporary disability benefits, maternity benefits, monthly child care benefits, excessively paid to the insured person cannot be recovered from him, except for the following cases:

— counting error;

— dishonesty on the part of the recipient (submission of documents with deliberately incorrect information, including certificate(s) about the amount of earnings on the basis of which the specified benefits are calculated, concealment of data affecting the receipt of benefits and its amount, other cases).

In this case, deduction is made in the amount of no more than 20% of the amount due to the insured person for each subsequent payment of benefits or his salary. If the payment of benefits or earnings ceases, the remaining debt is collected in court.

Law N 81-FZ: withholding overpaid amounts of state benefits to citizens with children. According to Art. 19 of Law N 81-FZ, overpaid amounts of state benefits to citizens with children are withheld from the recipient only if the overpayment was due to his fault (providing documents with deliberately incorrect information, concealing data affecting the right to assign state benefits to citizens with children , calculation of their sizes). Deductions are made in an amount not exceeding 20% ​​of either the amount due to the recipient for each subsequent payment of state benefits to citizens with children, or the recipient’s wages in accordance with the requirements of the labor legislation of the Russian Federation. When payment of benefits is terminated, the remaining debt is collected from the recipient in court.

Amounts overpaid to the recipient due to the fault of the body that assigned state benefits to citizens with children are not subject to withholding, except in the case of a counting error. In this case, damages are recovered from the perpetrators in the manner established by the legislation of the Russian Federation.

Law N 229-FZ. Article 98 of this law establishes the procedure for imposing penalties on wages and other income of the debtor. Such collection is made in the following cases:

— execution of enforcement documents containing requirements for the collection of periodic payments;

— collection of an amount not exceeding 10,000 rubles;

- lack or insufficiency of the debtor’s funds and other property to fulfill the requirements of the writ of execution in full.

Paragraph 3 of this article establishes that persons paying wages to the debtor or making other periodic payments, from the date of receipt of the writ of execution from the claimant or bailiff, are obliged to withhold funds from the wages and other income of the debtor in accordance with the requirements contained in the writ of execution . In this case, this collection must be carried out within three days from the date of payment. Transfer and transfer of funds are made at the expense of the debtor.

As for the amount of deduction from wages, according to paragraph 1 of Art. 99 of Law N 229-FZ, it is calculated based on the amount remaining after taxes are withheld. In this case, the deduction can amount to no more than 50% of the salary (clause 2 of Article 99). However, this restriction does not apply in the event of recovery:

— alimony for minor children;

— compensation for harm caused to health;

— compensation for damage in connection with the death of the breadwinner;

- compensation for damage caused by the crime.

In these cases, the amount of deduction from wages and other income of the debtor-citizen cannot exceed 70% (clause 3 of Article 99 of Law No. 229-FZ).

In addition, according to paragraph 4 of Art. 99 persons paying wages, pensions, scholarships or making other periodic payments to the debtor must report the debtor’s change of place of work, study, place of receiving a pension and other income to the bailiff and (or) the recoverer and return to them the writ of execution with a note about penalties made.

In conclusion, we note that in accordance with Part 3 of Art. 17.14 of the Code of Administrative Offenses of the Russian Federation in the event of a violation by a person who is not a debtor (in our case, an employer), of the legislation on enforcement proceedings, expressed in failure to comply with the legal requirements of a bailiff, refusal to receive confiscated property, provision of false information about the property status of the debtor, loss of an enforcement document, untimely sending of a writ of execution, an administrative fine is imposed:

- for officials - in the amount of 15,000 to 20,000 rubles;

— for legal entities — from 50,000 to 100,000 rubles.

Deductions from an employee's salary are made only in cases provided for by this Code and other federal laws.

Deductions from an employee’s salary to pay off his debt to the employer can be made:

to reimburse an unpaid advance issued to an employee on account of wages;

to repay an unspent and not returned timely advance payment issued in connection with a business trip or transfer to another job in another area, as well as in other cases;

to return amounts overpaid to the employee due to accounting errors, as well as amounts overpaid to the employee, if the body for the consideration of individual labor disputes recognizes the employee’s guilt in failure to comply with labor standards (part three of Article 155 of this Code) or simple work (part three of Article 157 of this Code) Code);

upon dismissal of an employee before the end of the working year for which he has already received annual paid leave for unworked vacation days. Deductions for these days are not made if the employee is dismissed on the grounds provided for in paragraph 8 of part one of Article 77 or paragraphs 1, 2 or 4 of part one of Article 81, paragraphs 1, 2, 5, 6 and 7 of Article 83 of this Code.

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

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

counting error;

if the body for consideration of individual labor disputes recognizes the employee’s guilt in failure to comply with labor standards (part three of Article 155 of this Code) or downtime (part three of Article 157 of this Code);

if the wages were overpaid to the employee in connection with his unlawful actions established by the court.

Comments to Art. 137 Labor Code of the Russian Federation

1. In accordance with the Family Code (Article 81), in the absence of an agreement on the payment of alimony, alimony for minor children is collected by the court from their parents monthly in the amount of: for 1 child - 1/4, for 2 children - 1/3, for 3 or more children - 1/2 of the earnings and (or) other income of the parents. The size of these shares may be reduced or increased by the court, taking into account the financial or family status of the parties and other noteworthy circumstances.

Types of earnings and (or) other income that parents receive in rubles and (or) in foreign currency and from which alimony is withheld for minor children in accordance with Art. 81 IC, are determined by the Government of the Russian Federation.

Article 83 of the Family Code establishes the collection of alimony for minor children in a fixed amount.

In the absence of an agreement between the parents on the payment of alimony for minor children and in cases where the parent obligated to pay alimony has irregular, variable earnings and (or) other income, or if this parent receives earnings and (or) other income fully or partially in kind or in foreign currency, or if he has no earnings and (or) other income, as well as in other cases, if the collection of alimony in proportion to the earnings and (or) other income of the parent is impossible, difficult or significantly violates the interests of one of the parties, the court has the right to determine the amount of alimony collected monthly, in a fixed sum of money or simultaneously in shares (in accordance with Article 81 of the Family Code) and in a fixed sum of money.

The amount of a fixed sum of money is established by the court based on the maximum possible preservation of the child’s previous level of support, taking into account the financial and marital status of the parties and other noteworthy circumstances.

If there are children with each of the parents, the amount of alimony from one of the parents in favor of the other, less wealthy one, is determined in a fixed amount of money, collected monthly and appointed by the court in accordance with paragraph 2 of Art. 83 SK.

2. Decree of the Government of the Russian Federation of July 18, 1996 N 841 approved. List of types of wages and other income from which alimony for minor children is withheld (see paragraphs 1 - 4 of the List - not provided).

3. Directive of the Federal Employment Service of Russia dated March 30, 1993 N P-7-10-307 “On the procedure for withholding alimony under writs of execution transferred to the state employment service for collection” established the procedure for withholding alimony under writs of execution handed over for collection penalties to the state employment service authorities.

Once the child reaches the age of majority and in the absence of arrears in alimony, the writ of execution is returned to the court that made the decision. If the unemployed has a debt, the writ of execution remains in the employment center until it is repaid.

4. The procedure for foreclosure on wages and other types of income of the debtor is determined by Federal Law of October 2, 2007 N 229-FZ “On Enforcement Proceedings”.

5. In Art. 8 of ILO Convention No. 85 states that deductions from wages are permitted only subject to the conditions and within the limits established by the legislation of the country or defined in a collective agreement or decision of an arbitration body. Deductions from wages in favor of the employer, his representative or intermediary, providing direct or indirect remuneration for the purpose of obtaining or maintaining a job are prohibited (Article 9).