Recovery of damages by order of the employer and the procedure for deductions from the employee's wages. What amounts overpaid to an employee can be deducted from his salary

The financial services of the organization have the right to withhold money from wages their employees only in cases prescribed by law. This is stated in Article 137 of the Labor Code.

Based on the norms of the Labor Code and other legal acts (Tax, Family Code, etc.), the following types of deductions are distinguished:

• Mandatory;
• Deductions from wages at the initiative of the employer;
• At the request of the employee.

Mandatory deductions

The employer makes such deductions from the salary of his employee without fail, regardless of the will of the parties. The grounds for their collection are tax legislation and writ of execution against the employee.

The only tax deducted from the salary is personal income tax (tax on income individuals), chapter 23 of the Tax Code is dedicated to him. The amount of tax in most cases is 13% of the employee's income: salary, bonus, vacation pay, etc.

Article 217 of the Tax Code indicates those payments from which personal income tax is not withheld, for example, sick leave payments (you can find out more about whether the sick leave is subject to personal income tax), maternity benefits, etc.

The second type of mandatory deductions is regulated by the Law “On Enforcement Proceedings” No. 229-FZ, adopted on October 2, 2007 (hereinafter referred to as the Law). In accordance with Article 98, the employer must withhold money from the salary of his employee from the moment the bailiff or claimant transfers the writ of execution to him (when the amount of debt is not more than 25,000 rubles).

Most often, a writ of execution comes to work due to debt for:

• alimony;
• a court decision on compensation for material or moral damage;
• a court verdict indicating compensation for harm caused by a crime, or the execution of a punishment, for example, withholding a fine from an employee's salary.

Deductions on writ of execution must be carried out no later than 3 days after the payroll.

Its useful to note: deductions from wages are the most effective way receive child support from a parent. That is why writ of execution for the recovery of alimony comes at the place of work. In accordance with the Family Code, the following is deducted from the employee:

• for 1 child - 25% of earnings;
• for 2 children - 33.3% of earnings;
• for 3 or more children - 50% of earnings.

Whether child support is withheld from sick leave, find out more.

Tenant-initiated deductions

An employer may initiate the deprivation of an employee of part of the salary only in cases expressly provided for by law. Article 137 of the Labor Code contains a closed list of such situations:

1. The employee did not work out the advance payment issued to him. We can also talk about the advance that the employer issued to the employee on a business trip. Such a case can occur if, after the advance payment, the employee, for example, quit or went on vacation.
2. The employee was given more wages than necessary due to a counting error. Withholding can be carried out no later than one month from the date of the error.
3. The employee was found guilty by the CCC or the court of idle time (part 3, p. 157 of the Labor Code) or failure to comply with labor standards (art. 155), as a result of which he was paid an excessive salary.
4. The employee caused material damage to the employee. To do this, the employee must be appropriately held liable (Articles 241-243 of the Labor Code), that is, it is necessary to produce. In addition, all deductions and deductions from wages cannot exceed the employee's average monthly income. Otherwise, the employer needs to go to court and collect the amount of the writ of execution.
5. Dismissal of a person before the end of the year for which he has already received full leave. Withholding will be lawful only upon dismissal for specific reasons. For example, termination of an employment relationship due to downsizing or liquidation of an organization does not provide an opportunity for such a retention. How to keep overpaid vacation pay upon dismissal, read the article.

An important point is that deductions at the initiative of the employer can only take place with the consent of the employee. In the absence of such, only the court can decide on deductions from wages.

Employee-initiated deductions

Additionally

In addition, at the request of the employee, part of his salary can be transferred:

• to a deposit account in a bank;
• to pay for tuition at any educational institution;
• to pay for services (for example, for the Internet);
• to the account of third parties in the form of material assistance.

An employee can voluntarily request that a certain amount of money be withheld from his earnings for specific purposes. Most often, these costs go to:

• contribution to the union;
• additional voluntary contributions for insurance (medical or pension);
• repayment of debt taken from the employer;
• payments on a bank loan;
• charitable contributions.

The costs associated with such deductions, such as bank fees, are borne by the employee.

An application for deduction from wages, written according to the model, is a necessary basis confirming the voluntary actions of the employee. Putting pressure on an employee by the employer to make certain payments is a gross violation of labor laws.

Income that cannot be withheld

Article 101 of the Law names all types of income from which deduction cannot be made, in particular, they include:

• Money paid for harm caused to a person's health (from these amounts, alimony or compensation for harm in connection with the loss of a breadwinner can be withheld).
• Payments to employees who have injured their health while on duty, as well as to their family members in the event of the death of an employee. Read about the reimbursement of expenses to an employee as a result of an accident at work at the link.
• Compensation payments: during a business trip, transfer to another locality, in case of failure of a working tool that belonged to an employee.
• Survivor benefits.
• Child care allowance.
• One-time financial assistance in connection with the death of a loved one, the birth of a child, marriage, emergency or natural disaster.
• Compensation (full or partial) of the cost of vouchers, which is made by the employer to his employees.

Watch the video about employee deductions

Hold amount

Mandatory

In accordance with paragraph 2 of Article 99 of the Law, if it is necessary to withhold on 2 or more writ of execution, the total amount of deductions should not exceed half of the person's net income. That is wages minus income tax.

Exceptions to the rule are mandatory deductions from wages for the payment of alimony, for compensation for the harmful consequences of a crime, compensation for harm to health, harm associated with the death of a breadwinner. In such situations, the maximum deduction is 70%.

The organization has the right to withhold money from the salary of its employee, as well as from amounts that are equated to salary: bonuses, additional payments, bonuses, allowances and other remuneration.

At the initiative of the employer

Article 138 of the Labor Code defines the maximum amount of such deductions at 20% of earnings. At the same time, mandatory deductions are first deducted from wages, and 20% is deducted from the remaining amount.

At the initiative of the worker

Deductions of this type are in fact the right of the employee to dispose of his wages. Therefore, at the request of the employee, the entire salary can be withheld.

Learn more about this topic by asking questions in the comments to the article.

Deductions from wages are classified into mandatory (personal income tax, deductions on writ of execution), at the initiative of the employer, at the initiative of the employee. In this article, we will focus on employer-initiated deductions. There are rules that not only every accountant, but also the employees themselves should know about.

Rule 1. Deductions at the initiative of the employer are possible only in the cases named in article 137 of the Labor Code of the Russian Federation

At the initiative of the employer, the following can be withheld:

• unworked advance payment issued on account of wages;
• timely outstanding amounts issued accountable;
• overpaid salary or other amounts to an employee due to a calculation error;
• amounts overpaid to the employee, in the event that the individual dispute resolution body 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 idle time (part 3 of article 157 of the Labor Code of the Russian Federation);
• the amount of compensation for unworked vacation days upon dismissal of an employee;
• the amount of material damage.

The list specified in Article 137 of the Labor Code is closed and is not subject to expansion at the initiative of the employer. It is impossible to deduct from the employee's salary amounts not provided for in this article. Otherwise, the employer organization bears administrative responsibility under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

Webinars for accountants at Kontur.School: changes in legislation, features of accounting and tax accounting, reporting, salary and personnel, cash transactions.

Rule 2

The total amount of all deductions for each payment of wages cannot exceed 20 percent of the amount of wages payable after withholding personal income tax. If at the same time deductions are made at the initiative of the employer and under executive documents, then the total amount of all deductions cannot be more than 50 percent. Let's explain with an example.

Example

Engineer Viktor Nozhkin did not return the advance payment issued for the report in a timely manner - 5,000 rubles. The accountant will withhold this amount from his salary on the basis of the order of the head. Nozhkin agrees with the order. In January, he received a salary of 15,000 rubles. Is it possible to withhold 5,000 rubles from Nozhkin's salary in January?

Accountant actions:

1. you should determine the amount of salary after withholding personal income tax:
   15,000 - (15,000 x 13%) = 13,050 rubles.
2. it is necessary to determine the maximum amount of withholding for January, that is, calculate 20% of the amount of wages payable after withholding personal income tax:
   13,050 x 20% = 2,610 rubles.

Conclusion: you can only keep 2,610 rubles in January. The accountant will deduct the remaining amount in the following months also, observing the deduction limit.

Restrictions do not apply to deductions from wages:

• when serving correctional labor,
• recovery of maintenance for minor children,
• compensation for harm caused to the health of another person,
• compensation for harm to persons who have suffered damage in connection with the death of the breadwinner,
• compensation for the damage caused by the crime.

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

Rule 3. Deductions cannot be made if the employee does not agree with its grounds and amounts

If the employee disagrees, deduction can be made only on the basis of a court decision.

Rule 4: Be mindful of the time frame for a hold decision

Type of retention at the initiative of the employer	The period during which the employer is entitled to make deductions
To recover an unearned advance	Not later than one month from the date of expiration of the period established for the return of the advance.
To repay a timely unreturned advance payment issued to an employee against a report	A month from the date of expiration of the period established for the submission of the advance report and repayment of the debt.
Withholding overpaid amounts as a result of an accounting error	One month from the date of expiration of the period established for the correction of incorrectly calculated payments

But what if the manager did not issue an order to withhold the above amounts within a month? What are the actions of the employer and accountant? This question was repeatedly asked by the audience of the webinar of the SKB Kontur School on the topic “Deductions from the employee’s wages” (recording of the webinar). Please note that according to the law, in this case, the employer should apply to the court to recover the missing amount. To avoid such situations, draw up documents on time.

Rule 5. Withholding amounts at the initiative of the employer is possible only if there is an order from the head

Some accountants are interested in: if deductions were made from the salary based on a counting error, should there be an order for this deduction?

Answer: any deduction at the initiative of the employer must be made on the basis of the order of the head. At the same time, remember rule 1 - at the initiative of the employer, only the amounts listed in article 137 of the Labor Code can be withheld. The employer is not entitled to establish any other amounts not listed in Article 137 of the Labor Code of the Russian Federation either in the order or in the collective agreement.

These are far from all the questions that accountants have on the topic discussed.

Want to know more? Come to a remote online course on payroll and average earnings.

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

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

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

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

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

Types of deductions from wages

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

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

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

Mandatory and unconditional deductions from wages

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

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

Withholding from wages at the initiative of the employee

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

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

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

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

Employer-initiated payroll deductions

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

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

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

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

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

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

As a financial sanction against an employee, according to general rule, are invalid. However, in some cases, the Labor Code of the Russian Federation allows the employer to produce an employee a certain amount.

Legality conditionsdeductions from wages

To payroll deductions were legal should pay attention to several points.

Firstly, deductions from wages can only be made if the employee does not dispute the amount and grounds for deductions. The employer should obtain a written consent from the employee for deductions from earnings for a specific amount.

An exception to this rule is when an employee has a debt for unearned vacation pay or has caused damage to the company in excess of his average earnings. In these cases, the deduction is made simply on the basis of the order of the head of the organization. Such a decision must be made before the expiration of a month from the date of establishing the amount of damage caused.

In the event that the amount of damage exceeds the monthly salary of the employee, then deduction is possible only with his written consent. However, it should be noted that in any case, the deduction cannot exceed 20% on each salary payment. The parties may agree on voluntary compensation for damages. In this case, the employee partially compensates for the damage from personal funds, and the employer withholds the rest from his salary.

Despite the fact that the list of deductions from wages is strictly limited, some employers unlawfully expand it. For example, they establish a system of penalties for non-compliance with the rules internal regulations. Withholding such fines directly from the employee's salary can have negative consequences for the employer. The fact is that a fine is not a type of material or disciplinary liability and is not provided Labor Code RF. The money withheld on this basis, the employee will be able to return in court.

In order to comply with the law, some employers establish a wage system in which the salary is small and the bonus part of the wage is high. In such cases, it is necessary to clearly define the list of grounds for which employees can be de-bonded. Such a system of remuneration will allow to influence the employee more effectively.

Risky withholding in this case will be replaced by non-payment, which will be extremely difficult for the employee to challenge. However, when introducing such changes, the employer will need to comply with the entire procedure established by Art. 74 of the Labor Code of the Russian Federation. In particular, it will be necessary to notify employees in writing in advance of upcoming changes. Only in this case, the employer can be sure that new system wages will be recognized as legal.

In practice, there are situations when the initiator of the deduction is the employee, and not the employer. For example, an employee asks to transfer a certain amount from his salary to the funded part of the pension or to pay for a loan issued to him, or even housing and communal services ... There is no such case as deductions at the initiative of the employee in favor of third parties. In this regard, many employers are afraid that if the employee's request is satisfied, there may be claims from the inspection authorities. In many ways, these fears are based on the letter of Rostrud dated July 18, 2012 No. PG / 5089-6-1, in which the department indicated that no other additional deductions from wages by the decision of the employer, in addition to those provided for in Art. 137 of the Labor Code of the Russian Federation are not allowed. If you follow the advice of officials, the safest scheme for the employer will be the execution of documents on the full payment of funds to the employee. And in the case of an agreement reached, the employee can transfer part of the money back to the employer for their subsequent transfer in accordance with the agreement.

Later, Rostrud adjusted its position on this issue. In a letter dated 26.09.2012 No. PG / 7156-6-1, he indicated that in the case of payment of the loan, in fact, there is no deduction, but the disposal of the employee with the accrued salary. In this situation, the rules of Art. 138 of the Labor Code of the Russian Federation on the maximum amount of deductions. That is, in fact, the employer has the right to withhold the entire salary from the employee, if he wishes, since in this case the company is not the recipient of this money. This scheme is more convenient and easier for accounting.

Payroll deductionsin case of damage to the property of the employer

If an employee caused damage to the property of the organization, the question arises of how the company can recover the amount of this damage from the employee. The right to recover in this case the damage caused is provided for by Art. 232 and 238 of the Labor Code of the Russian Federation. They assume that the employee is obliged to compensate the employer for direct actual damage. The specific procedure for withholding will depend on the amount of the damage caused.

If the amount of damage does not exceed the average earnings of the employee, then the deduction is made on the basis of the order of the director, drawn up in any form. It is important that this order be issued no later than one month from the date of establishing the amount of damage caused. If the order is issued later, the employer will lose his right to self-deduction from the salary. Compensation for such damage will be possible only in court.

In this situation, the employer does not need to obtain the consent of the employee to withhold. The main thing is that the monthly period for bringing to liability does not expire and the maximum amount of the amount recovered is not exceeded.

If the amount of damage exceeds the average earnings of the employee. The situation is different, if the amount of damage exceeds the average earnings of the employee, it is possible to recover damages in an increased amount only if one of the situations specified in Art. 243 of the Labor Code of the Russian Federation. In all other cases, the amount of damage to be recovered from the employee is limited to the amount of his monthly earnings. So, if the employer had legal grounds to bring to full liability, then deductions from wages can be made only with the written consent of the employee. If the employee does not give such consent, the issue of compensation for damage is decided by the court.

If the employee nevertheless agreed to the deduction, then in both cases described above, it cannot amount to more than 20% of the salary for each payment. This means that the process of compensation for the damage caused will take long time especially if the amount of damage is large.

At the same time, Part 4 of Art. 248 of the Labor Code of the Russian Federation establishes that an employee guilty of causing damage can voluntarily compensate it in whole or in part. Moreover, this also applies to a situation where the employee's liability is limited to the size of his average earnings and when an agreement on full liability has been concluded with him. At the same time, if in the future the employee wants to challenge such an agreement, he will have to provide convincing evidence that it was concluded under duress.

If the employee fails to compensate for the damage and leaves, then in this situation the employer must take from the employee a written obligation to compensate for the damage. It should specify the specific terms of payments. If the employee refuses to pay for the damage, the outstanding debt can be recovered from him in court.

Holds for counting error

If an employee was erroneously transferred a larger salary, then the employer can return the surplus only if he proves either the illegality of the employee’s actions (part 4 of article 137 of the Labor Code of the Russian Federation) ... If the erroneous accrual was due to misapplication local acts of the organization, then money from the employee cannot be recovered even through the courts.

Another problem is that the law does not contain a definition of counting error. Therefore, attributing this or that circumstance to an error is entirely at the discretion of the courts. According to the position of Rostrud set out in letter dated 01.10.2012 No. 1286-1, only an arithmetic error, that is, an error made during arithmetic calculations, is considered a counting error.

This opinion is shared by the Supreme Court of the Russian Federation. He pointed out that the repeated payment of wages for the same period is not a counting error (determination of the Supreme Court of the Russian Federation of 01.20.2012 No. 59-B11-17). At the same time, in almost all organizations, actions with wages are carried out using various accounting programs. And often incorrect payroll is due precisely to technical problems. software. . If the erroneous accrual is associated with a software failure, then the recovery of such amounts from the employee is recognized as legal. Evidence confirming that the counting error occurred in the absence of a human factor and was associated solely with a software failure will be able to increase the chances of the employer ...

Thus, the possibility of returning the amounts overcharged to the employee depends entirely on the successful proof of the existence of a counting error. In this regard, the employer must provide any accounting, banking or other documents confirming the difference between the amount to be accrued and the funds actually transferred.

As in the case of withholding due to property damage, in this case it is also important to obtain the consent of the employee. If there is no such consent, then there is a risk that the actions of the employer will be recognized as illegal (determination of the St. Petersburg City Court dated January 16, 2012 No. 33-238). Please note that not only the deduction from the actually paid salary, but also the unreasonable reduction in the amount of accrued but not yet paid amounts may be considered illegal.

Recovery of unearned vacation pay from an employee

In some cases, when terminating an employment relationship with an employee, the employer may not hope that he will be able to recover at least part of the vacation pay paid in advance to the employee. The ban on such a penalty is established by law, including on the following grounds for dismissal:

The employee refused to be transferred to another job, in accordance with a medical report, or the employer did not have a relevant job;

Liquidation of the organization or termination of the activity of an individual entrepreneur;

Reducing the number or staff of employees;

Change of ownership of the property of the organization;

Recognition of an employee as completely incapable of work on a medical report;

The presence of emergency circumstances that prevent the continuation of labor relations, if this circumstance is recognized as such by a decision of the authority.

If after some time after using the vacation, the employee quit, it will not work to keep the unearned vacation pay in full. In the final settlement with the employee, the employer is guaranteed to be able to withhold no more than 20% of wages (Article 138 of the Labor Code of the Russian Federation). Despite the fact that the consent of the employee to withhold in this case is not necessary, there are situations in which there is simply nothing to recover even this amount. So, at the time of dismissal, wage arrears to the employee may simply be absent.

Judicial practice is therefore contradictory to the issue, therefore, in order to avoid, the employee should be granted leave in installments (Article 125 of the Labor Code of the Russian Federation). In this case, the employer has the opportunity to pay the vacation not in full, but only for the days actually provided to the employee. Confirmation of such an agreement is the vacation schedule, which indicates the period of vacation and the time when such vacation will be used.

To the disappointment of employers in the Review of the Supreme Court's jurisprudence Russian Federation for the third quarter of 2013 (approved by the Presidium of the Supreme Court of the Russian Federation on February 5, 2014), it was stated that if an employee is dismissed before the end of the working year, for which he has already received annual paid leave, the debt for unworked vacation days is not subject to judicial recovery, in including if, during the calculation, the employer was unable to deduct this amount from the wages due due to payment due to its insufficiency.

Back to

Withholding part of the salary from the employee is possible only when it is expressly permitted by law.

Let's single out the following allowable deductions from payment:

1. For mandatory payments provided for by law (such a payment, first of all, is personal income tax - income tax provided for by the Tax Code of the Russian Federation). It is important to remember: payments in Pension Fund The Russian Federation and the Compulsory Medical Insurance Fund are not deducted from the salary - the employer pays them for the employee, receiving a tax deduction for this.
2. Payments by court decision in the course of enforcement proceedings.
3. Deductions made by the employer himself.
4. Deductions made at the initiative of employees.

Last option occurs when the employee, by his application, gives the employer the authority to make transfers of insurance premiums, membership fees to the trade union, etc. on behalf of the employees.

In cases where a parent does not voluntarily participate in the expenses for a child, according to the Family Code, for minor children, the following can be recovered through the court:

For 1 child - 25% of earnings;
2 - 33.3%;
by 3 or more - 50%.

Alimony is collected not only from salary, but deduction from earnings is the most effective way to get at least something. That is why the writ of execution is most often sent to the place of work of the parent.

In addition to alimony, payments can be withheld from the employee under executive documents (lists, court orders, etc.) that are issued by the court. Collections can be made in connection with the collection of debt through the court, compensation for damage (including those caused by a crime), as well as on other grounds.

When can an employer withhold part of the salary?

According to the law, deductions from the employee's salary can be made by the employer himself.

This is allowed:

If the employee has not fulfilled the advance payment received;
if the employee was paid an inflated amount on account of salary due to an error in calculations or in connection with his illegal actions (deception, etc.) established by the court or body that considered the labor dispute;
upon dismissal in the year for which the employee has already served leave.

In the latter case, the deduction does not apply if the employee leaves:

By reduction;
in connection with the change of the owner of the company (for the director, his deputies or chief accountant);
due to conscription into the army or alternative service;
in connection with the complete loss of ability to work;
in connection with the death of the employer-citizen or because of the recognition of the employer through the court as missing.

This list is exhaustive, in no other case can the employer make a deduction.

Moreover, even in this case, he can only withhold salary under 2 conditions:

Not more than a month has passed;
the employee agrees to the deduction.

Otherwise, you will have to recover through the court.