One of the possible grounds for withholding amounts from an employee’s salary is a writ of execution received by the organization or a written statement from the employee himself, who has expressed a desire to voluntarily pay alimony. A.V. talks about how to issue a writ of execution in the program “1C: Salary and Personnel Management 8” and calculate deductions from an employee’s salary in this article. Yarvelyan, Sea Data CJSC.

Calculations based on writs of execution. Regulatory regulation

The types of enforcement documents are listed in Article 12 of the Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings” (hereinafter referred to as Law No. 229-FZ). One type of enforcement document is a writ of execution. Mandatory information that must be indicated in the executive document is listed in Article 13 of Law No. 229-FZ. In particular, the writ of execution must indicate the reason and amount of deductions from the employee.

In accordance with Articles 81 and 104 of the Family Code of the Russian Federation (hereinafter referred to as the RF IC), alimony can be paid both as a share of the earnings of the person obligated to pay alimony, and in a fixed sum of money.

According to Article 81 of the RF IC, in the absence of an agreement on the payment of alimony, alimony for minor children is collected from their parents monthly in the amount of: for one child - 1/4; for two children - 1/3; for three or more children - 1/2 of the parents' earnings.

Article 138 of the Labor Code of the Russian Federation (hereinafter referred to as the “Labor Code of the Russian Federation”) states that the total amount of all deductions for each payment of wages cannot exceed 20%, and in cases provided for by law - 50% of wages due to the employee. When deducting from wages under several executive documents, the employee must in any case retain 50% of the wages. The same article regulates cases in which the amount of deductions from wages can reach, but should not exceed 70%.

The types of accruals from which alimony must be withheld are named in the List of types of wages and other income from which alimony for minor children is withheld, approved by Decree of the Government of the Russian Federation of July 18, 1996 No. 841 (as amended by Decree of the Government of the Russian Federation of August 15, 2008 No. 613) (hereinafter referred to as the List of Charges). According to paragraph 2 of subparagraph "c" of the List of Accruals, alimony is withheld, including from benefits for temporary disability and unemployment - but only by a court decision and a court order for the collection of alimony or a notarized agreement on the payment of alimony.

According to paragraph 4 of the List of Accruals, the collection of alimony from the payer’s income is carried out after taxes are withheld from this income in accordance with tax legislation, in particular, after personal income tax is withheld. Let us recall that if any deductions are made from the income of an employee-taxpayer by his order, by a court decision or other authorities, they do not reduce the tax base for personal income tax (clause 1 of Article 210 of the Tax Code of the Russian Federation).

Registration of the writ of execution

Data on all executive documents, agreements on the payment of alimony, as well as statements from employees about their desire to pay alimony are registered in the 1C: Salary and Personnel Management 8 program using the document Performance list(see Fig. 1). After creating and posting a document from its form, you can print Card for registration of executive documents.

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The document must indicate the organization in which the payer is registered and in which the executive document is registered. If the payer works part-time in another organization of the enterprise, another writ of execution must be registered in the program.

Information about the start date of the executive document (field Period from in the form of a document) is not mandatory for the correct operation of the program. Data is required on the date from which the executive document begins to be valid in this organization (field Hold with). This date may not coincide with the start date of the writ of execution (for example, when the payer changed his place of work), but it is from this moment that the program registers the need to deduct the amounts under the writ of execution from the employee’s salary on a monthly basis.

Information about the expiration date of the writ of execution is necessary in order to stop deductions from the employee’s wages at the right time. The program will allow you to enter a document Performance list without indicating the period of its validity, but in this case the moment of termination of deductions will need to be tracked manually. Obviously, if we are talking about a writ of execution that is valid until the debt is paid, then it is impossible to indicate the expiration date of its validity. But this is not necessary: ​​the program will automatically stop deductions as soon as the employee fully repays the amount of debt specified in the document.

Values ​​of the details located in the section Hold, determine the algorithm for calculating the amounts of deductions. As already mentioned, amounts under enforcement documents can be calculated both as shares of earnings and as a fixed sum of money.

You can specify the calculation method used for a specific executive document by selecting one of the switch values: Percentage of earnings; Fixed amount.

If the value is selected Percentage of earnings, this means that the monthly withholding amount will be calculated as the sum of all accruals included in the withholding base, minus the amount of personal income tax, multiplied by the percentage specified in the Amount field and divided by 100. It should be noted that the amount of withholding in this case is set exactly percentage, and not a share of earnings, that is, if according to a writ of execution it is necessary to withhold a quarter of income, details Size should be set to 25.

If the value is selected Fixed amount, then the amount indicated in the field will be deducted from the employee’s salary monthly Size sum. The amount is indicated in the currency of regulated accounting.

Field Before payment intended for executive documents according to which the payer repays the debt. This field indicates the amount of debt that needs to be repaid.

When registering a writ of execution, it should be taken into account that the total amount of deductions from an employee’s salary cannot exceed 50%, and in some cases - 70% of earnings (Article 138 of the Labor Code of the Russian Federation).

Therefore, if an employee is a payer under several executive documents, it is necessary, if possible, to indicate the amount of deduction in them in such a way that the total percentage of deductions does not exceed the permissible value.

If the amounts under the writ of execution are delivered to the recipient using a postal order, the cost of such a transfer (postal fee) must be withheld from the payer's earnings. The amount of postal fee for a writ of execution is determined in percentage terms and is specified in the field Postage. If the field Postage filled out, to the employee when holding the document Performance list another permanent hold is assigned Postage. The amount of the specified deduction will be calculated together with the rest of the planned deductions by the document Payroll.

In general, the postage rate is calculated depending on the amount of the transfer according to a special scale established by Russian Post. Also, the money transfer tariff depends on where the money will be sent - within Russia or abroad. However, nowadays, when transferring funds, preference is increasingly given to bank accounts and plastic cards rather than postal transfers. But even if the amounts under the writ of execution are transferred by mail, it is easy to predict which section of the scale the transfer amount will fall into and calculate the percentage of the postal fee, since the amount of earnings, and therefore the transfers under writs of execution for each employee, as a rule, is from month to month stable. If the employee’s earnings change significantly from month to month, the amount of postage must be edited manually when it is calculated - in the document Payroll.

If alimony is withheld, including from temporary disability benefits, the document must have the flag Take into account sick leave. In this case, the base for calculating the amount of deduction will also include amounts accrued on sick leave.

In chapter Details of the writ of execution the type of writ of execution (writ of execution or agreement to pay alimony) and the authority that issued it are indicated. This data is used in the program only to generate a report on writs of execution and a card for recording the writ of execution.

In field Recipient the recipient of the amounts under the writ of execution must be indicated. Information about all recipients is stored in the directory Counterparties, in which, for ease of use, a special folder can be created, named, for example, Recipients under writs of execution.

Entering data about the recipient of alimony

Since recipients of writs of execution are a special type of counterparty, they do not need to indicate an INN, KPP, or contract. In the directory Counterparties field must be filled in Name, it is assumed that the last name, first name and patronymic of the alimony recipient will be used as the name (see Fig. 2). Important information for such counterparties is:

• address - for those citizens to whom alimony amounts are transferred via postal order;
• bank account - for those to whom amounts under writs of execution are transferred to a bank account.

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The address of the alimony recipient is indicated either manually or using an address classifier. By default, the system prompts you to enter information about the actual address, however, as always when working with contact information, the user has the opportunity to create his own types of contact information, for example, postal address or registration address.

It should only be noted that only the address specified as Actual address of the counterparty.

Data about the counterparty's bank account is stored in the directory Bank accounts. The counterparty may have several bank accounts, but the main one is only one. Therefore, only the bank account selected as the main one for the counterparty can be displayed in reports. When filling out bank account information, it is advisable to indicate only the bank in which the account is located and the account number. Can also be recommended in the field Purpose of payment indicate in full the account details necessary to make the payment (see Fig. 3). Such actions are necessary so that bank account data can be conveniently displayed in the report.

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An option is possible when the recipient is paid alimony at the cash desk of the enterprise. For this kind of counterparties, it is also convenient to create a “fictitious” bank account, in which, for example, indicate “cash desk” as the number. This technique will subsequently allow you to select from all amounts withheld in the billing period those that must be paid through the cash register.

If the recipients' passport details are required to transfer alimony, they can also be entered in the field Purpose of payment along with bank account details.

Calculation of deduction amounts according to executive documents

To calculate the amounts of deductions under executive documents, predefined types of calculations from the plan of types of calculations are used Organizational retentions:

• Deduction on the writ of execution by percentage;
• Deduction according to the writ of execution by percentage excluding BL;
• Withholding on a writ of execution percentage up to the limit;
• Withholding according to the writ of execution percentage up to the limit without taking into account the BL;
• Deduction under a writ of execution in a fixed amount;
• Withholding under a writ of execution in a fixed amount up to the limit;
• Postal collection on writs of execution.

When posting a document Performance list depending on the values ​​of the document details located in the section Hold, one of the specified deductions according to the writ of execution is assigned to the employee as a planned one.

Also, depending on filling in the details Percent document, the employee is assigned a calculation type as a planned deduction Postal collection on writs of execution.

The calculation methods for these deductions are already configured and cannot be changed by the user. On the Accounting tab, for each of the mentioned deductions, the method of reflecting the deduction amounts in accounting is indicated. By default, the following posting is selected for all calculation types:

Debit of account 70 "Settlements with personnel for wages"
Credit to account 76.41 "Calculations based on executive documents of employees"

Bookmark Other each type of deduction contains a list of basic types of calculation - that is, a list of types of accruals from which amounts are deducted under writs of execution. Obviously, filling out the list of basic accruals does not make sense for deductions under writs of execution with a fixed amount. Also, the list of basic charges is not specified for the calculation type Postage, since the amount of postal fees is calculated in a specific way: its value depends not on the amount of charges, but on the amount of deduction under the writ of execution. For these types of calculations, the tab Other not displayed.

It should be noted that since August 30, 2008, the composition of the list of basic accruals for deductions under writs of execution, named in the List of accruals (Resolution of the Government of the Russian Federation of August 15, 2008 No. 613), has changed. To reflect legislative changes to the program, you must manually edit the list of base charges for each deduction.

The amounts of deductions under writs of execution and the amounts of postal fees are calculated monthly by the document Payroll. When filling out a document on the tab Other deductions lines are created for each valid writ of execution registered in the program and, if necessary, the postal fee for it (see Fig. 4). In each line of the bookmark corresponding to the deduction for a writ of execution or postal fee, a link to the document is automatically indicated Performance list, who registered the need for these deductions.

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The amounts of deduction for writs of execution are calculated using the formulas specified in each type of calculation. For fixed amount deduction, this is the amount specified in the executive document; for percentage deduction, this is the sum of all charges specified as base for this type of calculation for the billing period minus the personal income tax amount, multiplied by the percentage specified in the document and divided by 100.

After calculating the document, it is necessary to check, firstly, that the total amount of deduction for each employee does not exceed the share of earnings allowed by law in accordance with Article 138 of the Labor Code of the Russian Federation - this is relevant for employees who are payers under several executive documents. Also, if necessary, you need to adjust the amount of postage for each writ of execution in accordance with the calculation scale established by Russian Post.

Deductions under writs of execution “to the limit” automatically terminate when the debt is fully repaid. Deductions under other writs of execution are terminated automatically either in connection with the termination of the validity period of the writ of execution or in connection with the dismissal of the employee.

Accounting of deductions

Reflection of the amounts of deductions under executive documents in accounting is carried out at the end of the month using the document Reflection of salaries in regulated accounting. The method of reflection for each type of deduction is indicated in the calculation type form. If the posting template is not specified in the form of calculation, the amounts of this deduction will not be reflected in regulated accounting.

Payment under writs of execution

The program "1C: Salary and Personnel Management 8" is intended for calculating salaries and registering their payment to employees. Its functions do not include reflection of the transfer of funds to counterparties. Therefore, the system reflects only the fact of deduction from the employee’s salary of amounts under writs of execution and postal fees. The fact of paying alimony lies outside the functionality of the program - this event must be reflected in the accounting program.

In order for the amounts withheld from the earnings of alimony payers to successfully reach their recipients, the payroll accountant must provide the financial department of the organization’s accounting department with information about to whom, where and for what amount the funds need to be transferred.

Report on writs of execution

All information about withheld amounts under enforcement documents can be obtained using the report Writs of execution(see Fig. 5). In addition to obtaining analytical information, the report can also be used to transmit data on upcoming alimony payments to the financial accounting department.

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Using such a report, you can generate a list of recipients to whom alimony amounts need to be transferred by mail, indicating the address, transfer amounts and postal fees. To do this, in the report settings form, you need to go to the tab Report columns select fields:

• Withheld according to writs of execution;
• Postage;
• Recipient;
• Address of the recipient.

At the same time on the bookmark Selection and sorting selection needs to be added Executive document. Postage percentage with comparison view Not equal and zero value (see Fig. 5).

This report will also help collect information about all alimony payments that need to be paid through the cash register. If, when entering data about counterparties, the designation was entered as a bank account number for those who receive alimony at the enterprise's cash desk Cash register, a similar report can be generated with the following settings:

• on the bookmark Columns two fields selected: Withheld according to writs of execution And Recipient;
• on the bookmark Selection and sorting a new selection has been made with comparison view Contains and meaning Cash register.

In order to collect information about upcoming alimony transfers through the bank, you need to go to the tab Columns select fields Withheld according to writs of execution, Recipient And Recipient. Main bank account. Destination text. And on the bookmark Selection and sorting add selection Recipient. Main bank account. Account number with comparison view Does not contain and meaning Cash register and selection Recipient. Main bank account. Account number with comparison view Not equal and an empty value.

Of course, the given report options are only illustrative examples of how information about deductions based on writs of execution can be presented. The user is provided with all the opportunities to generate the types of reports that he will need for his work*.

Note:
* Read more about the capabilities of selection and sorting mechanisms in 1C:Enterprise.

Thus, the report on writs of execution allows you to solve a whole set of tasks, including both analysis of deductions for an arbitrarily long period, and interaction with the financial department of accounting to provide data on the transfer of alimony.

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In the event that a court decision requires an employee to pay alimony, a writ of execution is sent to the enterprise where he works. Instead, there may also be an agreement on the payment of alimony, which must first be certified by a notary. Subsequently, when calculating wages for this employee, the accounting department will withhold part of it in favor of the alimony recipient. It is possible to arrange alimony in 1C: Accounting 8 and then we will look at how to do this.

First of all, you need to check the existing accounting settings in the infobase. To do this, go to the “Administration” section, then select the “Accounting Settings” item and then follow the “Salary Settings” link. The second way is to select the “Salary and Personnel” section and select the “Salary Settings” item.

Please leave the topics that interest you in the comments, so that our experts will analyze them in instructional articles and video instructions.

In the window that opens, in the “Payroll calculation” section, check the box next to the item “Keep records of sick leave, vacations and executive documents.”

Create a new document using the “Create” button and fill in the document details.

We indicate the organization in which the employee is registered and select the employee from the directory. Next, we indicate the recipient of alimony. The recipient is selected from the “Counterparties” directory, so you first need to create a counterparty with the type “individual” and fill in its details, since in our example, Petrov’s ex-wife will receive alimony, and the funds will go to the current account specified in her counterparty card. We set the date from which the withholding will occur. Indicates the calculation method - there are several options to choose from. In our example, 25% of the employee’s income will be withheld.

It should be remembered that from the point of view of the law, there is a limit that is imposed on the amount of deduction - no more than 70%. The program does not use automatic control of the withholding amount, so manual verification of the entered information is required.

You can enter additional text information in the “Comment” field. After filling it out, all that remains is to post the document. The document does not generate postings and was created in order to prepare future deductions.

We indicate the organization and month of accrual, and then click “Fill in”. We see that for employee Petrov, the program, in addition to personal income tax, made a deduction in the amount of 7612.5 rubles. This amount is 25% of his salary, minus personal income tax. For more detailed information, go to the “Retentions” tab.

In the “Withholding” column we see that this is withheld on the basis of an executive document, and we can also see who the recipient is. All that remains is to submit the completed document. If you open the document postings, the last posting will reflect the deductions under the writ of execution.

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Withholding alimony in 1C: Accounting 8

We work with alimony in 1C: Accounting 8

In the 1C: Accounting program there is no separate document for accounting for alimony. However, this operation can be processed. To do this, you need to create the “Alimony” accrual type. In the menu, select “Salary” - “Accruals of the organization.” In the list of accruals, add a new accrual by clicking the “Add” button.

The fields must be filled in as follows:

• Name – “Alimony”
• Code - in order
• Reflection in accounting – “do not reflect”
• Personal income tax - leave the field blank
• Insurance premiums – “Income that is not subject to insurance premiums”
• FSS (accident insurance) – “Not taxed”
• Type of accrual under Art. 255 TK – empty field
• UST – “Not subject to UST taxation”

In the end, everything should turn out the same as in this picture

Click on the “OK” button and save the “Alimony” accrual.

Then you need to create a document called “Entering information about planned accruals for employees of organizations.” To do this, you need to find the item of the same name in the “Salary” menu and add a new document.

In the tabular part of the document, we indicate the employee from whom alimony must be withheld. Select “Alimony” in the “Accruals” column. In the action column we set “Start”. Then you should select the date from which the deduction begins and the amount of alimony with a minus sign

It should look something like this

Then click on the “OK” button, save the document and proceed to accrual.

To do this, go to the “Salary” menu and open the “Payrolls for employees of organizations” journal. In the journal itself, click on the “Add” button and create a new document. In it, click on the “Fill” button - “By planned accruals” and automatically fill out the tabular part.

As shown in the figure, in the tabular section, the employee’s salary and the amount of alimony are entered automatically.

Now you need to click on “OK” and post the document. To see the accounting entries after the salary has been accrued, you need to create the document “Reflection of salaries in regulated accounting”. It will be filled out automatically, however, it will not include the amounts of alimony withheld.

Nikolay Postnov (curator of the Master group)

Good afternoon, Tamara!

I give you tips on withholding alimony in 1C Accounting 8.2 students of our master group Ekaterina.

The situation with alimony deductions in 1C 8.2 can be resolved in several ways. I offer you three options for how to reflect alimony in 1C. Maybe you will like one of them.

Option #1

It was proposed by ITS developers.

1. To calculate alimony in 1C 8.2 Accounting, we introduce a new type of calculation “Alimony withholding”. Menu “Salary” – Information about accruals – Accruals of organizations:

• In the “Reflection in accounting” field, indicate the “Do not reflect in accounting” method.
• We do not fill in the personal income tax field because all deductions are made from the amount of earnings minus this tax.
• In the “insurance premiums” field, select “income that is not subject to insurance premiums.”
• The field “type of accrual under Article 255 of the Tax Code” is not filled in, because deductions do not apply to labor costs.
• In the FSS field (insurance accidents until 2011) we put “not subject to tax”.
• In the UST field (until 2010) – “not subject to UST, contributions to the Pension Fund in its entirety according to paragraphs. 1–12 tbsp. 238 of the Tax Code of the Russian Federation (except for benefits at the expense of the Social Insurance Fund).”

2. Registration of the amount of deduction is carried out in the document “Accrual of salaries to employees” (Salary - Accrual of salaries to employees), the amount of deduction is entered with a minus.

• Deduction can be assigned to an employee on a scheduled basis using the document “Entering information about planned accruals for employees of organizations” (Salary - Information about accruals - Entering information about planned accruals for employees of organizations), the amount of deduction is also indicated with a minus.

3. Due to the fact that when you entered the deduction, you and I indicated “do not reflect” in the method of reflection in accounting, the 1C 8.2 program does not generate any postings for our alimony payments. Therefore, now we must manually register (Operations - Operations entered manually) the amounts of alimony withholding in accounting - Dt 70 Kt 76.41.

In my opinion, the method is not entirely convenient, but the logic is clear - if we need pay slips to be generated, then the deduction in 1C 8.2 must be formalized in exactly this way.

But again, if we are talking about payslips, then the 1C 8.2 program will put our deduction in the first column, where the accruals are indicated.

And despite the fact that it will be negative there, you will agree that this is not entirely correct, because in theory, the deduction should be in the second column, in the same place as personal income tax.

Option No. 2

If you skip the first two points and go straight to the third, then we are no longer talking about any payslips, however, from the point of view of accounting methodology. accounting, one manual entry to reflect the withholding of alimony will be enough.

The inconvenience is that you will have to remember to do this wiring manually every month. By the way, in 1C 7.7 this is the only way alimony was reflected.

Option No. 3

For those who do not need to print calculation sheets from 1C 8.2:

• We are introducing a new type of calculation “Alimony withholding”. Menu “Salary” – Information about accruals – Accruals of organizations.
• In the “Reflection in accounting” field, we create a new method - Dt 70 Kt 76.41.
• At the same time, please note that it is better to leave the “counterparties” object empty, otherwise you will have to enter a personal method for reflecting wages in the accounting record for each alimony recipient. accounting
• The remaining fields for accrual must be filled out, as with option No. 1, clause 1.
• Registration of the amount of deduction is made by the document “accrual of wages to employees” (Salary - Accrual of wages to employees).

But attention – no cons! Because Initially, you and I indicated the correct posting for reflection in accounting, then you and I will not have any disadvantages.

But there is one caveat. The fact is that account 76.41 must be maintained in the context of counterparties - recipients of alimony.

But you and I left this subconto empty, remember? Therefore, now we press the “DtKt” button after posting the “Payroll” document and by checking the “manual adjustment” checkbox we add the required recipient to the account. 76.41.

All.
If you do not want to edit the counterparty manually, then I repeat, you can initially immediately put this counterparty there when entering a deduction.

But then come up with an appropriate name - withholding alimony from I.I. Ivanov, for example.

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Consider the following example. An employee of the Sewing Factory company, starting from 07/01/2015, is obliged to pay monthly alimony for the maintenance of a child from a previous marriage. Alimony is withheld from the employee's salary in the amount of 25% and transferred to the employee's ex-wife through Sberbank money transfers. In September 2016, the employee filed a lawsuit asking to reduce the amount of alimony because he had a second child in his new marriage. The court decided to satisfy the claim, and therefore, starting from October 21, 2016, this employee is obliged to pay alimony in the amount of 1/6 of monthly earnings, and not in the amount of 1/4, as previously.

At the time the claim was satisfied, the employee’s salary was 20 thousand rubles. Starting in October 2016, the employee received the right to tax deductions for the first and second child (before the birth of the second child, the employee was entitled to only one deduction). The amount of each deduction was 1,400 rubles.

In order to reflect these deductions and withholding of alimony in, you must complete the following steps:

1. Assign deduction of alimony based on the writ of execution.
2. Change the retention rules based on a court order and an employee application.
3. Calculate alimony according to the new scheme and keep it.

Assignment of alimony withholding

In Fig. 1 shows the appointment of an employee withholding alimony in the amount of 25% of the monthly salary. Withholding of alimony is registered by issuing a writ of execution (this document is available from the “Salary” menu, subsection “Writs of Execution”). The document will be available for editing if this option has been set in the payroll settings in the Payroll and Personnel Management program. You can read more about how to set up payroll calculations and fill out the Writ of Execution in the article “Withholding Child Support.”

Changing retention rules

In order to change the rules for withholding alimony (based on a court order, as in the example given), it is necessary to create a new document - “Change of the writ of execution”. Similarly, the same document is prepared for the purpose of stopping the withholding of alimony from the employee. This document is generated on the basis of a previously created writ of execution, which needs to be changed. All information in the document, except the recipient, can be changed.

If it is necessary to note the termination of deductions, then the date of termination must be indicated in the new document (see Fig. 2).

Calculation of alimony according to the new rules

Withholding of alimony from an employee is carried out by generating a document for calculating contributions (menu “Salary”, subsection “Calculation of contributions”). Clicking the “Create” button creates a new document. In its tabular section, you must indicate all deductions that were assigned to the employee (see Fig. 3).

In the example given, the salary of the employee from whom alimony is withheld is 20 thousand rubles. At the same time, the employee has the right to tax deductions for both children, 1,400 rubles for each deduction. Until October 20, the withholding of alimony was 25% of the employee’s monthly salary, starting from October 21 - 1/6 of the salary. Moreover, there are 21 working days in October.

Let's calculate the employee's earnings for October in order to calculate the amount that should be withheld as alimony.

1. From October 1 to October 20 (withholding alimony at a rate of 25% of the salary): multiply 20 thousand rubles (monthly salary) by 14 working days and subtract 13% of personal income tax from the resulting amount. As a result, we get the amount of 11,842 rubles 66 kopecks.
2. From October 21 to October 31: similarly, we multiply 20 thousand rubles (an employee’s monthly salary) by 7 days worked and deduct personal income tax of 13%. We will receive 5,921 rubles 34 kopecks.

Thus, the amount of deductions will be:

1. From October 1 to October 20 - 25% of the amount of 11,842 rubles 66 kopecks, that is, 2960 rubles 67 kopecks.
2. From October 21 to October 31 - 1/6 of the amount of 5,921 rubles 34 kopecks, that is, 986 rubles 89 kopecks.

After the calculation is made, you can print the executive document, which contains data on the amounts to be withheld. To do this, you need to open the execution sheet and select “Print” (see Fig. 4).

In Fig. Figure 4 shows an example of a printed card indicating the employee’s income and the amount of deductions.

To keep track of deductions, 1C Salary provides a special report on writs of execution (see Fig. 5). This report displays data about employees from whom alimony is collected, as well as about debtors, recipients of alimony, and the amounts already withheld are recorded.

In the financial statements, the amounts withheld are recorded on the debit of account 70 and the credit of account 76.41.