Recovery of funds by the executive. Debt collection procedure by bailiffs

Can the recoverer independently present a writ of execution for the collection of funds in credit institutions registered for the debtor?

How is the procedure carried out, on the basis of what regulatory enactments, in what order is information provided on the accounts registered on the debtor by banks?

About when an appeal to bailiffs is required, how to collect a penalty from a developer through a bank according to writ of execution, you will learn from this material.

The law allows for the presentation of claims on writs of execution directly by the recoverer, bypassing the procedure for opening proceedings with a bailiff. In some cases, if there is sufficient information about the debtor's bank accounts, this can significantly speed up the procedure and carry out collection with the greatest efficiency. Let's figure out whether it is possible to present a writ of execution by the claimant to the bank.

The procedure for presenting a writ of execution to the bank without contacting the FSSP

Account information constitutes confidential data and is provided only to the recoverer and the bailiff upon presentation of a court decision and a court order, this is indicated in Art. 102 of the Tax Code of the Russian Federation, upon presentation of a copy of the writ of execution, the document must be certified by a notary office or by the court that issued it.

Based Clause 2 of Article 69 of the Law on Enforcement Proceedings, funds are collected from both ruble and foreign currency accounts, but within the requirements specified in the executive document. It is also possible to receive funds from other funds placed in deposits in safe deposit boxes and safes for permanent storage. The exception is funds on pledged, nominal, clearing and trading accounts.

Collection is levied on foreign currency in the absence of sufficient funds on accounts in Russian banknotes... The rights to securities are also taken into account.

Tax authorities and credit organizations provide responses to inquiries about debtors' accounts within 7 days from the date of receipt of the inquiry based on Clause 9 of Article 69 of the Federal Law No. 229.

When imposing penalties by a bailiff, an enforcement fee of 7% of the collected amount is also withheld from the funds found.

Collecting independently on a writ of execution through a bank can also be carried out upon receipt of information from other industries. To do this, go to FSSP RF website and enter a request with the name and region of registration of the debtor. As a result, a list of productions with bailiff contracts will appear. Perhaps in other cases, the officials in the cases have information about the current bank accounts, which will facilitate the debt collection procedure.

Special cases of debt collection without contacting the FSSP

In practice, there are situations with collisions when collecting funds under several orders of execution with different categories requirements. The procedure for presenting legal acts and transferring funds on them within the limit is clearly established by law and is not subject to violation.

The bank's failure to comply with the writ of execution threatens the credit institution with large fines and sanctions, up to and including revocation of the license.

The order of collection in case of competition of claims in the bank. Requirements of the law

The procedure for distributing information across several executive documents received by the bank is carried out on the basis of the rules prescribed in Art. 111 ФЗ №229:

First of all, funds are subject to collection on account of alimony, in case of compensation for harm to health and in case of the loss of a breadwinner, in case of compensation for damage caused by a criminal act, according to orders of execution for monetary payment in connection with the infliction of moral harm.
In a secondary order, it is required to satisfy claims for payment of funds under labor contracts and severance pay in connection with the use of the result of intellectual labor by the owners of works or utility models.
In the third place, funds are to be paid in favor of extrabudgetary funds or in favor of the state or municipal budget.
All other requirements are combined into the fourth priority.

Upon presentation of writs of execution to the bank by several persons at once, the collection takes place in the order of one turn in proportion to the declared requirements one by one until the debt is fully covered.

Also installed Art. 855 of the Civil Code of the Russian Federation... The norm states that upon presentation of several claims, the payment of amounts is carried out in a calendar manner, if there are enough funds on the account to cover the debt as part of a certain queue.

The bank shall return the writ of execution:

when the company is liquidated and accounts are closed;
lack of income Money within 3 months.

Debt for alimony and presentation of a writ of execution to the bank

In practice, difficult situations arise when at the same time a claim is presented for collection in favor of credit institution... In this case, the law unambiguously interprets the purpose of priority payments. First, payments are made for child support. If they are satisfied, the balance of the debt in the order of the second subsequent priority is transferred to the benefit of banking institutions.

If the accounting department at the debtor's place of work violates the procedure for paying funds, for example, carrying out 50% of alimony and 50% of the debt to the bank from the next salary, you should contact the bailiff-executor with a complaint if the collection took place through the FSSP RF. If the recoverer carried out the recovery of alimony on his own or represented the interests of the bank, then it is necessary to apply to the court that issued the decision or court order explaining the procedure for the execution of acts or to file a claim with the court.

Important! Based Article 111 FZ No. 229 protection property rights children are a priority, funds for them are collected as a matter of priority.

Submit a writ of execution for alimony to the bank, then the transfer of funds must be made in the maximum value established by law and a judicial act or an agreement on the payment of funds for the maintenance of the child, but not more than 50% of the total earnings. If the requirements are related only to alimony, then in some cases a withdrawal of up to 70% of monthly income the debtor.

Debt of the developer and presentation of a writ of execution for execution

The practice of interaction with developers is still at a low level. Often for the introduction of certain objects on the basis of agreements on equity participation in construction, a big brand is chosen by hearing. Believing the promises of the company, buyers rush to donate funds for the construction of apartments. However, there is a violation of the pace of construction, the work is not carried out on time.

As a result, equity holders, under the consumer protection law, are entitled to a penalty fee for each day of delay. If by agreement or Federal Law No. 214 penalties can range from 0.5% per day, then by Consumer Protection Law- 3% per day. Taking into account the actual circumstances and guilt construction company in case of violation of quality standards or in connection with a violation of the deadline for the delivery of the object, the court can reduce the penalties at its discretion in any amount.

Shareholders have the right to declare the requirements for the collection of a forfeit in the specified amounts through the court. If a decision is made in their favor, a decision is issued on the basis of which a writ of execution is issued. The document can be presented to the bank, where the accounts are opened and the funds of the construction company are placed, or it can be recovered by seizing and selling the assets of the organization.

However, in most cases, the value of such companies is fictitious. All fixed assets are registered with another company, which leases the property for construction purposes. It can be special equipment, commercial premises. Even employees often enter into employment contracts and receive salaries from another company. What should a shareholder do in this case if there is no turnover of funds on the developer's accounts, and there is a court decision with a writ of execution that has entered into force, but not executed?

Practice shows that in the case of application financial schemes there is usually not enough funds in the company's accounts. Those that go to construction are borrowed from the parent organization at huge interest rates and, in fact, loans are transferred to perform certain types of work. In this case, the constructed real estate is immediately formalized under cession agreements (assignment of the right of claim) to another legal entity.

In order to prevent such a situation when it is not possible to collect funds from the developer, one should carefully approach the choice of an organization, check its assets and analyze the duration of activity in the real estate market. This will help to avoid financial risks and will allow the collection to be carried out promptly in the event of a decision to pay a forfeit.

Also, an effective tool in this category of cases is the seizure of valuable property registered to the company on the basis of a petition for the imposition of interim measures. The application must be submitted together with the statement of claim. This will help preserve the assets of the enterprise until a decision is made on the case.

In the formation of a debt and the presentation of writs of execution for the collection of funds in favor of a shareholder in the presence of requirements for credit liabilities in relation to the bank, the transfer of funds by the court is carried out as a matter of priority. If a loan is issued to the debtor, then the funds are transferred to a special loan account, and then go to cover the debt.

In connection with technical features payment of a debt on a loan or mortgage, the debtor has the opportunity to transfer funds directly to repayment credit debt... However, in practice, such situations are unlikely, since the crediting is still made using the current account. Upon presentation of the writ of execution, the claims are placed in the card index and are subject to direct write-off in the first place.

Debt of the bank to the consumer. Where to submit a writ of execution

If, according to the writ of execution, the debtor is itself banking institution, then the document should be presented at the State Technical University. The Central Bank of the Russian Federation is the controlling body. The main thing is to correctly write the requisites of the claimant, such as the name, TIN, registration address, the basis for collecting funds and Bank details.

Submit an application with a sheet to the same credit organization, from which funds are collected, should not be, since the implementation of legal requirements in this case is delayed for an indefinite time. Submitting an application to the head office of the debtor bank will not help either.

Important: After submission of documents on debt collection from the bank to the State Technical Administration of the Central Bank of the Russian Federation, the implementation of claims is carried out within 1 working day, maximum 3, if there is sufficient funds in the accounts of the financial organization.

The procedure for filing claims by the recoverer himself or with the help of the bailiff service is described in detail in the law and remains transparent for both debtors and recipients of funds. For payments from some entities, some peculiarities are characteristic, as is the case with the tax service and developers under the law on equity participation in construction.

In some cases, it is allowed to revoke a writ of execution for debts from the bank in the absence of funds in the accounts for a long time or the presentation of claims through a bailiff.

Every person who is in debt (to financial institution or utilities), must understand the possibilities of debt retention. Bailiffs are endowed with legislation Russian Federation the right to write off money from the account of a person who evades paying his debt. But there are often cases when the fact of write-off becomes a complete surprise for a person with debt. Such a fact confuses a person and raises great doubts about the fairness of such a measure. Unfortunately, the collection of funds for enforcement proceedings from a Sberbank card is not such a rarity in our time.

This procedure is based on Federal Law No. 229, which states that withholding money from plastic card the debtor is made on the basis of a writ of execution. The bank in no way should coordinate the operation with the defaulter himself. Bailiffs go directly to the bank to claim funds.

The collection itself is imposed on the debtor by the court. The current legislation requires the bailiffs to notify the defaulter about the commenced procedure for withholding money - the measures are mainly of an informational nature. If the debtor does not live at the registration address, there is no other way to notify him of this. This is not a reason to stop debt collection activities. As a rule, the writ of execution is sent immediately to the banking institution where the citizen's savings are located.

What the money is written off for

Writing off money from the personal account of a citizen at the request of bailiffs is made in the following cases:

unpaid fines for traffic violations;
on account of the payment of alimony;
debt to the organization from which the loan was taken;
debt for which there is a writ of execution.

From this we can draw a simple conclusion that without a court decision, no one will arbitrarily write off your money. If you ignore the legal requirements from the lenders, the write-off will take place without you.

Important. There are a number of nuances that govern the process of collecting money from a personal account. If the conditions are violated by the bailiffs, you have the right to appeal the withholding of money in the courts.

The following grounds for appeal are:

The bailiffs have the right to withhold funds from only one of the available accounts. The rest of the accounts are arrested.
The money is written off until the debt is repaid in full.
Bailiffs write off only 50% of the debtor's income. With regard to alimony, the share may increase to 70% of the income received by a citizen who has obligations. Bailiffs do not have access to information from which card they have the right to withhold money, and which one they cannot (in the case of social payments). Provide information to the relevant employees of the FSSP on your own. Until you do this, the bailiffs will write off the debt, regardless of the origin of the payment.
In no case is money that is transferred to people in the form of benefits withheld.

Who debits money

Make sure that the withholding is done by the Federal Bailiff Service and not by fraudsters. To do this, follow these steps:

Contact the nearest branch of Sberbank of Russia or call the Call Center. There, make a request about the transactions that were carried out in relation to your personal accounts.
In the document that you receive, study the information on the date and time of the transfers, the details of the organizations in respect of which the write-off was made. Also there you can find out the details of the executive documents on the basis of which the write-offs were made.
Having on hand the numbers of the regulations, you will have the opportunity to find out who exactly wrote off your money.

When you have all the information on withholding money, go to the office of the Federal Bailiff Service at your place of residence. You have the right to request the documents on the basis of which the case was based. If there is no information on the basis of which you were withholding money, write a complaint to the name of the head of this department of the FSSP. In your complaint, ask him to understand the situation and, if possible, provide an explanation on the basis of which your personal savings were withheld.

You can also get information on retention by visiting the official website of the service. There is a corresponding section, which stores data on all enforcement proceedings. The text of the decision itself cannot be seen there, since it has a closed character. But there you will find out in which territorial body is the case. After visiting the branch, you will have all the information regarding the write-off of funds by the FSSP from the Sberbank card.

Written off by mistake

The bailiffs withdrew money from the Sberbank card, but you know that you paid the fine - do not panic! Unfortunately, the excessive bureaucratization of our society leads to such cases when you have already paid a fine or deposited the necessary amount to pay off a debt, but find that the amount was re-written off without your knowledge. In this case, in the branch of Sberbank of Russia, write a complaint to the name of the head of the corresponding unit. In this complaint, indicate the details of the transfer you want to dispute.

Important. If the write-off was made by mistake, the funds will be returned in full.

If the bailiffs erroneously made the accrual, the procedure will become much more complicated.

Having on hand all the ordinance numbers and other information, they compose a letter addressed to the FSSP, in which they talk about the illegal debiting of money from the account.

Important. Sberbank handles judicial enforcement proceedings with great care. Often, the bank makes additional inquiries to clarify the legality of withholding funds if the organization's lawyers have doubts about the legality of this.

The complaint will be investigated. Based on its results, you will be given a certificate that there is no debt. Take this certificate to the branch of Sberbank of Russia. They also require a refund procedure. In addition, bailiffs are required to provide a notice stating the erroneous nature of the direction of the writ of execution. This notification is passed on to the employees of the banking institution.

But not only federal Service bailiffs have the right to withhold funds. This right belongs to the Federal tax office, Federal Customs Service, as well as courts of general jurisdiction.

Based on this, it should first of all clarify who is the initiator of the retention of funds. Perhaps this is the work of scammers.

Keep track of your personal accounts, because money withdrawal without notifications - there is a place to be on legal grounds... Current legislation allows you to challenge fraudulent debiting of money from your account within 24 hours. If you do not comply with these conditions, return own funds it will be very difficult.

Do not abuse delays in payment of arrears. The bailiffs have several possibilities at once to enforce the missing amount. In addition to withholding money from a personal account, it is also the seizure of property, its confiscation for the purpose of further sale. Bailiffs keep a close eye on debt payments and can take extreme measures if necessary. Voluntary repayment of debts will save you from the problem of finding out why the money was withheld on the Sberbank card.

When the litigation is already behind the back, the decision and the writ of execution against the debtor has been received, the immediate collection process begins. The received executive document is sent to the bailiff service. The law gives its specialists three days to open an executive office. In practice, this may take longer.

Features of a writ of execution as a legal document

Difficulties with understanding the essence and foundations of a writ of execution often arise for the creditors themselves. So, if for the debtor this is a document that determines the amount of his debt and the need to repay it, then the creditor perceives it as the basis for the recovery of funds and the fulfillment of obligations. Meanwhile, this document has a number of restrictions and legal nuances regarding the procedure and deadline. Let's consider the features of this document in more detail.

To begin with, it is important for both disputing parties to understand that a writ of execution is a coercive measure. And if the debtor counts on loyalty from the executive body, then there can be no question of it.

At the same time, the writ of execution does not give unlimited powers to the creditor. In practice, especially when it comes to writs of execution against private citizens, in which the claimant is a financial institution, its representatives, being at the same time as bailiffs, are trying to reclaim the debt in the form of a one-time payment. Meanwhile, this is not provided for by the law. This option presupposes an executive document received under court order, which the debtor has not contested within 10 days from the date of receipt.

In the framework of standard legal proceedings, the executive order may allow for the stage-by-stage debt repayment. The amount of the monthly payment, the court most often does not stipulate.

Another mistake that creditors make is that they delay the filing of a court order to the bailiffs. So, after receiving it in your hands, it should be handed over to the bailiffs within 10 days. And the term of collection under the executive document itself is only three years, and in relation to violations of an administrative nature - a year.

The claiming party, of course, has the right to restore this period, but this requires significant arguments and justifications that the court can take into account. But in this case, the term for re-submitting the application is 3 months, from the day on which the executive document lost its meaning and force.

Thus, debt collection under a writ of execution is a rather lengthy procedure.

Can they refuse to accept this document for production?

The legislator in this matter gives a clear list of reasons or grounds for refusing to accept an executive document. They consist in the following points:

If the claimant or the debtor has passed away;
Refuse to make a decision on the return of money without the presence of a corresponding statement;
If the documents are not submitted at the place of the actions committed by the debtor;
If the document has expired and has not been restored;
If the form and execution of the executive document is not observed;
If, according to this executive document, proceedings are already underway or were underway, and it was closed for certain reasons.

The writ of execution must be handed over to the bailiffs within 10 days.

How do bailiffs work?

The sheets issued by the court are considered exclusively at the place where the debtors committed illegal actions or the place of his residence, the location of his property. When collecting a debt from an organization or enterprise, the document is submitted to the FSSP department according to the legal address of the debtor. Only the original is attached to the application. On the return of debts from legal entities.

The very procedure for the work of the bailiff is as follows:

Within a three-day period, on the submitted application, enforcement proceedings are opened;
In a two-month period, the necessary performing actions are carried out.

Performing actions do not always provide a guarantee of a quick fulfillment of obligations and a refund. The creditor should provide the executor with as much information as possible about the debtor, his location, work, property and other data.

Debtor's bank accounts

The compulsory nature of the writ of execution gives the performer this production foremost foreclose on monetary capital the debtor. In particular, it checks bank accounts, and subsequently sends a decision to seize accounts to a banking institution. But this point also has a number of limitations.

Accounts that receive social benefits and wage, which is the only source of livelihood.

In the absence of bank assets, the bailiff also receives the necessary information from the tax authorities.

The absence of bank accounts allows foreclosure on the debtor's property. Here the legislator also restricts the actions of the performer. The only housing, household items necessary for life support, cash up to 25 thousand, food, and in general property worth up to 30 thousand is not subject to arrest, unless the debtor voluntarily transfers it as a debt.

It should be noted that, according to the writ of execution, the debtor can make payment by monthly depositing funds to the account, if we are talking about such debts as loans, alimony, damage to someone else's property.

Debt collection and seizure of property

The seizure of property and bank accounts is also carried out only after the debtor has not fulfilled his obligations at all within a three-month period, or has refused to pay the debt. And also there is a fact of malicious evasion or attempts to conceal property and funds.

Thus, despite the compulsory nature of the writ of execution, the legislator determines a clear list of measures to which an employee of the FSSP must resort when working to ensure the collection of funds.

Explaining the situation in a more primitive way, it should be noted that the creditor's opinion that as soon as having received the executive documents, the bailiff will send documents for the arrest of accounts, as well as an inventory of property, is fundamentally wrong. The law obliges the bailiff to notify the debtor of the opening in relation to his enforcement proceedings, to present a writ of execution. If earlier it was not received by the debtor for some reason, hold a conversation, after which the debtor may fulfill the obligations without taking extreme measures.

The absence of bank accounts allows foreclosure on the debtor's property.

Exceptional cases of opening isp. production

Writs of execution for fines at the expense of the state and state duties;
On wages and compensation for illegal dismissals;
For alimony, if the sheets were not received by the parties.

Independent debt collection

The legislator also provides for this option for resolving the issue of debt recovery, while also determining the collection procedure and the amount of debt allowed for this.

Thus, the availability of a performance sheet gives the lender the opportunity to:

To foreclose on the debtor's financial assets, provided that he knows the details and bank account numbers. In this case, an application is sent to the appropriate banking or financial institution with requirements for repayment of the debt, with the original of the executive document;
Send this sheet directly to the debtor's employer, in this case, the accounting department will monthly transfer the percentage determined by the law towards the payment of the writ of execution, provided that the amount of debt is not more than 25 thousand, in the same way can be made.

Additional Information on the procedure for collecting debt on the execution. sheet in this video:

With regard to the last point, it should be added that the recovery can be applied to pensions and other social benefits, including scholarships. But, in these cases, the sheet is sent to educational institutions, pension, social funds.

The lender's appeal to the court to collect the debt under the writ of execution is an extreme case, the occurrence of which is likely only if the borrower refuses to voluntarily repay the loan.

What is a writ of execution

A writ of execution is a document issued on the basis of a court decision and judicial acts to be executed. According to article 428 of the Code of Civil Procedure of the Russian Federation, the list is issued to bailiffs, the plaintiff and the defendant in the case on the day of entry into force, except for cases when it is subject to immediate execution. The writ of execution indicates:

court address;
the number of the case;
date of issue of the sheet and its entry into force;
information about the defendant (borrower) and the claimant (creditor).

Prior to the entry into force of the court decision, the writ of execution shall be considered invalid and cannot be the basis for enforced debt collection.

Grounds for initiating enforcement proceedings

The reason for the lender's appeal to the court is most often the violation by the borrower of the terms of the contract, which implies:

lack of loan servicing for more than 90 days;
avoidance of the borrower from contact with representatives of the credit institution.

The creditor's right to sue is determined by Articles of Federal Law No. 229. Target statement of claim- to confirm the existence of a debt through the court and the right to claim it. This gives rise to the involvement of bailiffs in debt recovery, who have the tools for enforcement, while bank employees or collectors can only conduct explanatory work with the borrower. Just as the creditor has the right to file an application with the court, so the client has the right to challenge its legality by filing an objection to the claim.

Objection to legal action

The objection is filed within 14 days from the date of entry into force of the court decision or signing of the writ of execution. It states:

the address of the court to which the application is addressed;
information about the parties to the dispute;
the number of the case and the writ of execution;
objection arguments on the material or procedural part of the claim.

To confirm the validity of the objection to legal action you will need to provide documents, receipts and certificates confirming:

unlawfulness of the creditor's claims;
procedural violations when filing a claim,
inability to fulfill the conditions of the writ of execution due to a difficult financial situation or other reasons.

In order for the court to consider the application of the defendant (borrower), an evidentiary base must be selected for it, for the collection of which it is best to use the services of a lawyer.

Termination of a writ of execution

Often in the course of court proceedings, the need for a writ of execution disappears for a number of reasons, including:

conclusion of a peace agreement by the parties to the dispute;
the desire of the plaintiff (creditor) to suspend the debt collection procedure;
inability to contact the client and establish his location;
the impossibility of seizing the borrower's income and financial assets, confiscating his property due to the absence of such;
expiration limitation period.

It should be stipulated that the opening of enforcement proceedings after the statute of limitations is an offense, and the borrower can challenge it by filing an objection in court. Limitation period for debts individuals is 3 years, after which loan agreement loses legal force, and the creditor's claim is not subject to consideration in court, which is determined by Article 196 of the Civil Code of the Russian Federation.

What happens if you ignore the writ of execution

The presence of a writ of execution allows bailiffs to forcibly collect debt on a loan using the following methods:

arrest of bank accounts;
freezing deposits and financial assets;
confiscation of movable and immovable property.

According to article of Federal Law No. 118, the bailiffs can also forcibly bring the borrower to court for a hearing if he refuses to appear there voluntarily. This implies a number of sanctions against persistent defaulters, which involve a ban:

to open a bank account;
for the purchase of real estate;
to travel outside the city, region or region;
to travel outside Russia.

These are extreme measures that can be applied to recover a debt in a lawsuit, therefore it is in the interests of the borrower to negotiate with the lender at the pre-trial stage or conclude a peace agreement through the court.

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

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

law "" ((hereinafter - Law No. 229-FZ));
Guidelines according to the procedure for fulfilling the requirements of executive documents on the recovery of alimony ((hereinafter referred to as the Methodological Recommendations)).

A writ of execution can come to the organization both from the claimant himself, in favor of whom the deductions should be made, and from the bailiff.

So, the claimant sends a document on collection:

periodic payments (for example, in order to compensate for harm to health);
monetary funds not exceeding 25,000 rubles ().

At the same time, simultaneously with the executive document, the recoverer must submit an application () indicating information (in particular, bank details), without which the employer cannot make deductions.

The bailiff-executor levies execution on the salary and other income of the employee-debtor:

on executive 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 inadequacy of the debtor's funds and other property to fulfill the requirements of the court order in full ().

IMPORTANT

Without required details provided by law (), the writ of execution is invalid. The accountant has no right to carry out deductions on him.

Consider the procedure for withholding according to the writ of execution sent to the organization bailiffs- performers, as this is the most common case in practice.

When the writ of execution was received

The company learns about the foreclosure on wages and other incomes of its employee, having received a resolution in the form approved by FSSP of Russia(j) (hereinafter referred to as the Resolution). It is also accompanied by:

a copy of the writ of execution;
order to collect enforcement fee;
bank details for transferring the withheld amounts.

Note, if the writ of execution was received by the organization by mistake (for example, the person indicated in it was never listed in its state), then, according to the author, the document must be returned to the sender in shortest time... Although the legislative requirement for the return of a "foreign" writ of execution is not established, it provides for the obligation to immediately return the document in relation to, for example, a dismissed employee ().

As for the organization of the document circulation of orders of execution, there are no clear legislative norms regarding their accounting and storage. However, for the loss of a writ of execution or for its untimely dispatch (for example, upon dismissal of an employee), as well as for failure to comply with the requirements under it, 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 on writs of execution sent to the debtor's place of work is carried out by the bailiff-executor 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 accounting and storage of orders of execution and appoint persons responsible for their registration, storage and execution. This can be helped by the memo approved in (hereinafter - the Memo).

Even before receiving the first executive document, the company should:

appoint an employee responsible for receiving, processing and storing executive documents;
develop and approve forms of journals for registering incoming correspondence and orders of execution;
to approve the order of document circulation of writ of execution, forms of documents.

Upon receipt of the Resolution, the following must be done.

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

Fill in and send to the bailiff, specified in the Resolution, a tear-off spine (notice to enforcement proceedings), thus confirming that the writ of execution has been received and accepted for execution. Please note that there is no statutory set of terms for the return of the notice. At the same time, the Memo indicates that it must be returned on the day of delivery. In the notification, they make a note about the receipt of the writ of execution (incoming number and date), indicate the phone. Also puts his signature Chief Accountant... The document is certified with the seal of the organization.

To acquaint the employee-debtor with the content of the writ of execution under the signature (;).

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

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

As noted above, upon dismissal of an employee-debtor, one should "immediately inform the bailiff-executor and (or) the recoverer about this and return them the executive document with a mark on the penalties made" ().

The concept of "immediately" is not deciphered in any normative 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 followed when returning other executive documents.

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

the amount of withheld funds;
number of the payment order (receipt);
date of transfer;
the balance of the 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 executive document. The procedure for notifying the claimant has not been approved, however, when a letter is sent to him with a notification of receipt, the company remains with proof of the notification.

General procedure for withholding under a writ of execution

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

The company should promptly transfer the writ of execution to the accountant - before calculating salaries and making payments. If the Resolution is received after the next payment for the period in which the deductions are to be made, then they are made from the payments of the next period.

Together with the Decree on the recovery of alimony, a decree may be issued on the recovery of debt on them (if any) (). That is, the amounts that were not withheld before the receipt of the writ of execution are withheld from the employee's salary on the basis of this separate executive document. It provides the calculation of the amount of debt.

EXAMPLE

On 04/27/2017, the company received an executive document - an order of the bailiff-executor to collect alimony. The decree states that the alimony must be withheld from April 2017. The 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 executive document.

Deductions are made with each payment of income to the employee, taking into account the requirements below.

Calculation of deduction under a writ of execution

By general rule Deductions from wages made by the employer by virtue of the rights granted to him cannot exceed 20 percent ().

However, with deductions on writs of execution, more than 50 percent of wages and other incomes cannot be withheld from the employee until the full repayment of the amounts recovered (;;).

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 retention is calculated from net income, that is, after taxation of personal income tax ().

When calculating personal income tax, it must be borne in mind that an employee who pays child support has the right to provide him with a standard tax deduction ( ; ).

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

EXAMPLE

The company received two decisions of the bailiff service per employee: the first - on the recovery of child support in the amount of 25% of the salary, the second - on the recovery tax sanctions at the rate of 50% of the salary. The company is the employee's primary place of work. Debt on property taxes is 10,200 rubles.

In April 2017, the employee was paid a salary of 12,000 rubles. Personal income tax amount to be withheld is equal to:

RUB 12,000 x 13% = 1560 rubles.

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

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

The amount of the penalty for the second writ of execution is 50%:

(12,000 rubles - 1,560 rubles) x 50% = 5220 rubles.

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 arrears, no more than:

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

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

Restrictions on deductions under a writ of execution

Withholding 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(The list of types of wages and other income, from which the deduction of alimony for minor children is made, approved).

However, collection cannot be levied on a closed list of types of the debtor's income (), in particular:

for sums of money paid in compensation for harm caused to health;
sums of money paid in compensation for harm in connection with the death of the breadwinner;
compensation payments established by the legislation of the Russian Federation on labor (in connection with a business trip, with a transfer, admission or assignment to work in another locality; sums of money paid by the organization in connection with the birth of a child, with the death of relatives, with the registration of marriage, etc.);
insurance coverage by compulsory social insurance, with the exception of old-age pension, disability pension and temporary disability benefit;
benefits to citizens with children, paid out of funds federal budget, state extra-budgetary funds, budgets of the constituent entities of the Russian Federation and local budgets;
maternity (family) capital funds provided for Federal law"On additional measures state support families with children "();
lump sum material assistance paid from the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets, off-budget funds, and other sources;
the amount of full or partial compensation for the cost of vouchers (with the exception of tourist ones) paid by employers to their employees and (or) members of their families, disabled people who do not work in organizations, to sanatorium and health resorts 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 the age of 16 to the sanatorium-resort and health-improving institutions located on the territory of the Russian Federation.

In addition, retentions do not produce:

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

IMPORTANT

The costs of transferring money according to orders of execution (bank commissions, postal order fees) must be paid at the expense of the employee (;). At the same time, the restrictions on the amount of deductions from wages discussed above are not applied.

The sequence of deductions on the writ of execution

When withholding funds for several writs of execution that came to one employee, it is necessary to follow the order of satisfaction of the claims of the claimants ():

first of all, the requirements for the recovery of alimony, compensation for harm caused to health, compensation for harm in connection with the death of a breadwinner, compensation for damage caused by a crime, as well as claims for compensation for moral damage are satisfied;
in the second, claims for the payment of severance pay and remuneration of persons working (worked) under an employment contract, as well as for the payment of remuneration to the authors of the results of intellectual activity;
in the third - the 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. In the presence of several writs of execution from different claimants, the retention of one queue within maximum size deductions are distributed among all claimants of this queue in proportion to the amounts due to them ().

Indexation of deductions under a writ of execution

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

In addition, alimony determined in the solid sum of money(;). If they are paid according to an agreement on their payment, then indexation is carried out in accordance with this agreement ().

If alimony is collected by a court decision in a fixed amount, then the indexation is made in proportion to the increase established by law living wage for a specific region in which the claimant lives. Indexation is carried out in proportion to the growth of the subsistence level for the corresponding socio-demographic group of the population, established in the corresponding constituent entity of the Russian Federation at the place of residence of the claimant. In the absence of an established subsistence minimum in a constituent entity of the Russian Federation, it is necessary to take data about it as a whole for the Russian Federation ().

IMPORTANT

The employer is obliged to index the amounts withheld from the employee, established in a fixed amount, even in the absence of special instructions to this in the executive document or the order of the bailiff-executor (;).

Persons who pay 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. At the same time, no taxes need to be withheld from the transferred amounts.

Thus, the company that received the Regulation 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 recoverer 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-executor and the recoverer about the debtor's dismissal, about his new place of work or residence, if known, and also return to the bailiffs department the executive document with a note on the deductions made;
when collecting alimony by a court decision in a fixed amount, index the alimony in proportion to the increase in the minimum wage established for a particular region.

EXAMPLE

The company received two orders 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 constituent entity of the Russian Federation in which she lives.

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

So, for April 2017, the employee was paid a salary in the amount of 24,000 rubles.

The amount of income after withholding personal income tax:

RUB 24,000 - 24,000 rubles. x 13% = 20 880 rubles.

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

RUB 20,880 x 25% = 5220 rubles.

Suppose that the value of the subsistence minimum for able-bodied population as of April 2017 is RUB 9,962.

The amount of deductions for both orders 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 met in the first place, each of them must be partially satisfied.

According to the first order of execution:

(5220: 15 182 x 10 440) = 3589.57 rubles,

on the second:

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

Olga Tkach, expert of the Legal Consulting Service GARANT