Financial services of an organization have the right to withhold money from the salaries of their employees only in cases established by law. This is stated in Article 137 of the Labor Code.

Based on the norms of the Labor Code and other legal regulations (Tax Code, 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 himself.

Mandatory deductions

The employer makes such deductions from the salary of his employee in mandatory regardless of the will of the parties. The grounds for their collection are tax legislation and writs of execution against the employee.

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

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

The second type of mandatory withholding 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 wages of his employee from the moment the bailiff or debt collector hands over the writ of execution to him (when the amount of the debt does not exceed 25,000 rubles).

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

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

Deductions under writs of execution must be made no later than 3 days after the salary is calculated.

It is worth noting: Wage deductions are the most effective way to obtain child support from a parent. That is why writs of execution for the collection of alimony are sent to 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.

Find out more about whether alimony is withheld from sick leave.

Deductions initiated by the employer

An employer may initiate deprivation of an employee's part of his 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 repay the advance payment given to him. We can also talk about an advance payment that the employer gave to the employee for a business trip. Such a case may occur if, after paying the advance, 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 CTS or the court of idle time (Part 3, p. 157 of the Labor Code) or failure to comply with labor standards (Article 155), as a result of which he was paid an excess salary.
4. The employee caused material damage to the employee. To do this, the employee must be appropriately involved in financial liability(Article 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 under the writ of execution.
5. Dismissal of a person before the end of the year for which he has already received full leave. Retention will be legal only in case of dismissal for specific reasons. For example, termination labor relations due to staff reduction or liquidation of the organization does not provide the opportunity for such retention. How to retain overpaid vacation pay upon dismissal, read the article.

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

Deductions initiated by the employee

Additionally

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

• 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 financial assistance.

An employee may voluntarily request that a certain amount of money be withheld from his earnings for specific goals. Most often, such expenses go to:

• trade union contribution;
• 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 commissions, are borne by the employee.

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

Income from which deductions cannot be made

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

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

Watch the video about deductions from employee salaries

Deduction amount

Mandatory

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

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

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

At the initiative of the employer

Article 138 of the Labor Code determines the maximum amount of such deductions at 20% of earnings. In this case, first, mandatory deductions are deducted from the salary, and 20% is deducted from the remaining amount.

At the initiative of the employee

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

Find out more on this topic by asking questions in the comments to the article.

It is possible to withhold part of an employee’s salary only when this is expressly permitted by law.

We highlight the following permissible deductions from payment:

1. For mandatory payments provided for by law (such payment, first of all, is personal income tax - income tax provided for by the Tax Code of the Russian Federation). 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 during enforcement proceedings.
3. Deductions made by the employer himself.
4. Deductions carried out at the initiative of employees.

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

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

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

Alimony is collected not only from wages, 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 parent’s place of work.

In addition to alimony, payments under writs of execution (sheets, court orders, etc.) issued by the court may be withheld from the employee. Collections can be made in connection with the collection of a 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 a salary?

According to the law, the employer himself can make deductions from an employee’s salary.

This is acceptable:

If the employee has not worked out the advance received;
if the employee was paid an inflated amount of wages due to an error in calculations or in connection with his unlawful actions (deception, etc.), established by the court or body that considered the labor dispute;
upon dismissal in a year for which the employee has already served vacation.

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

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

This list is exhaustive; in no other case can the employer make deductions.

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

No more than a month has passed;
the employee agrees to the retention.

Otherwise, you will have to collect it through the court.

Deductions from an employee's salary are divided into several types. However, not all employees know exactly how deductions from wages occur and on what grounds.

In some situations, employers take advantage of the lack of awareness of their employees and try to withhold part of their salaries, violating labor laws.

In this article we will look at all types of deductions from employees' wages, how this procedure occurs, and also touch upon the question of how this norm is reflected in the current Labor Code of the Russian Federation.

Deductions from wages: groups and types

All deductions from an employee’s salary can be divided into three main groups, as well as types, namely:

1. Mandatory deductions:

• deductions under a writ of execution (alimony);
• personal income tax (NDFL).

2. At the employee’s initiative, retention is possible in the following situations:

• under the loan agreement;
• when deducting additional insurance contributions to the funded part of the pension;
• for the employee's use of mobile communications in excess of the limit.

3. At the employer’s initiative, payments are withheld if:

• the employee did not repay the advance payment he had already received;
• the employee was fired in a year for which he already had vacation;
• in case of downtime or failure to comply with labor standards;
• funds were paid due to incorrect calculation;
• the working days were not worked by the employee (upon his dismissal).

Mandatory deductions from salary

As we have already noted, mandatory deductions from an employee’s salary according to the Labor Code of the Russian Federation are personal income tax, as well as alimony. Let's look at each type in more detail.

Withholding of alimony from wages

Please note that alimony can be withheld solely on a documentary basis. The retention order is regulated by:

1. Law on enforcement proceedings.
2. Family Code of the Russian Federation.

Alimony may be withheld in relation to:

• children who have not reached the age of majority;
• other adult family members (if they do not have the ability to work).

The grounds for paying alimony are as follows:

• by court decision (if there is a court order or writ of execution);
• upon agreement on this issue by the child’s parents (a notarized agreement must be drawn up).

Original documents must be submitted to the accounting department of the enterprise.

Please note that at the discretion of the court, the size of these shares may be increased or decreased. The court takes into account the financial situation, as well as other circumstances of the parties.

In general, the deduction from an employee's salary for alimony will be calculated from the amount that remains after taxes are paid.

Within three days after the employee’s salary has been paid, the company must withhold alimony from his income.

If a company employee receives several writs of execution, then the amount of deductions (total) cannot be more than 70%.

If the company has an employee who has alimony debts and changes his place of work, the organization must notify about this bailiff. Then the company is obliged to return the enforcement document to the bailiff, which should contain a note indicating what penalties were imposed on the employee.

Withholding personal income tax from wages

When the salary is actually paid, the amount of personal income tax that was accrued must be withheld from the taxpayer’s income. This provision is provided for by the Tax Code (clause 4, article 226).

When the actual payment occurs, withholding can be made from any funds that are paid to the taxpayer by the withholding agent. In this case, the amount of withholding cannot exceed 50% of the amount that must be paid.

Withheld personal income tax must not be transferred later in the day when the bank received money to pay income to the employee.

Deductions from wages at the initiative of the employee

Retention under loan agreement

A loan agreement is the basis for deducting a sum of money from an employee’s salary. The document must be concluded between the employee and the employer. The agreement reflects the following provisions:

• the size of the loan provided to the employee;
• loan term (period during which the debt must be repaid);
• the amount of interest under the terms of the agreement;
• procedure for returning funds.

Due to the fact that the deduction of money under the loan agreement will be carried out from the employee’s salary, the latter should fill out an application containing approximately the following wording:

“I ask you to withhold 1,500 rubles monthly to repay the loan.”

Withholding additional insurance contributions for the funded part of the pension

This type of deduction is permissible solely on the basis of an employee’s application (in writing). The document must indicate the following points:

1. How much should be withheld each month? insurance premiums.
2. How should they be calculated?

After the employer receives the application completed by the employee, he is obliged to withhold and also transfer additional insurance contributions to the funded part of the employee’s labor pension.

Deduction for mobile phone usage

This form of deduction from an employee’s salary is relevant if the company has an established limit on expenses for using mobile communication services. Thus, if the limit is exceeded, the employee will have to compensate for this excess from his own funds.

Deduction from salary for cellular communications will be based on the basis local act enterprises. For example, such a document could be the Regulations on Remuneration. It must contain the procedure for compensation for communication services employees.

In addition, the employee can write an application requesting that funds be withheld from his income to compensate for mobile communication services.

Deductions from wages at the initiative of the employer

The initiative to make deductions from an employee’s salary can come not only from the employee, but also from the employer. In accordance with Russian legislation, the employer can make deductions from the employee's income in such situations, for example, if the employee has not worked off the advance that he received. In addition, the employer can deduct from the employee’s salary in the following situations:

Deductions from wages are classified into mandatory (personal income tax, deductions based on writs of execution), at the initiative of the employer, and at the initiative of the employee. In this article we will focus on deductions at the initiative of the employer. 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 specified in Article 137 of the Labor Code of the Russian Federation

At the employer's initiative, the following may be withheld:

• unearned advance issued on account of wages;
• amounts not returned in a timely manner;
• overpaid salary or other amounts to an employee due to a calculation error;
• amounts overpaid to the employee if the body for the consideration of individual disputes recognizes the employee’s guilt in failure to comply with labor standards (Part 3 of Article 155 of the Labor Code of the Russian Federation) or downtime (Part 3 of Article 157 of the Labor Code of the Russian Federation);
• the amount of compensation for unworked vacation days upon dismissal of an employee;
• amount of material damage.

List specified in Article 137 Labor Code, closed and not subject to expansion at the initiative of the employer. You cannot deduct amounts from an employee’s salary that are not provided for in this article. Otherwise, the employing organization bears administrative responsibility under Art. 5.27 Code of Administrative Offenses of the Russian Federation.

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

Rule 2. Observe the permissible deduction limit!

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 deductions are made simultaneously at the initiative of the employer and according to 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 promptly return the amount of the advance payment issued against the report - 5,000 rubles. The accountant will deduct this amount from his salary based on the order of the manager. Nozhkin agrees with the order. For 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 personal income tax withholding:
   15,000 - (15,000 x 13%) = 13,050 rub.
2. you should determine the maximum amount of deduction for January, that is, calculate 20% of the amount of salary to be paid after withholding personal income tax:
   13,050 x 20% = 2,610 rub.

Conclusion: you can only keep 2,610 rubles in January. The accountant will withhold the remaining amount in subsequent months, also observing the withholding limit.

Restrictions do not apply to deductions from wages:

• while serving correctional labor,
• collection of alimony for minor children,
• compensation for harm caused to the health of another person,
• compensation for damage to persons who suffered damage due to the death of the breadwinner,
• compensation for damage caused by the crime.

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

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

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

Rule 4. Remember the deadline for making a decision on withholding

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

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

Some accountants are interested: if deductions were made from wages based on an accounting error, should there be an order for this deduction?

Answer: any deduction initiated by the employer must be made on the basis of an order from the manager. At the same time, remember about rule 1 - at the initiative of the employer, only the amounts listed in Article 137 of the Labor Code can be withheld. The employer has no right to establish any other amounts not listed in Article 137 of the Labor Code of the Russian Federation either in an order or in a collective agreement.

These are not all the questions that accountants have on the topic discussed.

Want to know more? Come to an online distance course on calculating wages and average earnings.

When paying wages to an employee, you should always remember not only its size, but also about correctly made deductions. We list the basic rules that any employer should know when withholding employee salaries on their own initiative.

All deductions can be classified as follows:

• main (personal income tax, according to writs of execution);
• at the initiative of the employer (for unpaid advance payment, material damage, etc.);
• at the initiative of the employee (at the request of the employee).

This classification is presented in the order in which deductions should be made. In the article we will focus on deductions made at the initiative of the employer. In order to avoid mistakes and not violate labor laws, we will look at the basic rules that an employer must know and follow.

Rule 1. Deductions from wages are made only in cases provided for by the Labor Code of the Russian Federation and other federal laws

According to Art. 137 of the Labor Code of the Russian Federation, deductions from an employee’s salary to pay off his debt to the employer can be made:

• to reimburse an unpaid advance issued to an employee on account of wages;
• to repay the unspent and not timely returned advance issued in connection with business trip or transfer to work in another area, as well as in other cases;
• to return amounts overpaid to the employee due to accounting errors, as well as amounts overpaid to the employee, if the body for the consideration of individual labor disputes recognizes the employee’s guilt in failure to comply with labor standards or downtime;
• when an employee is dismissed before the end of the working year for which he has already received annual paid leave - for unworked vacation days.

In this case, there are restrictions - deductions for compensation of unworked vacation days are not made if the employee is dismissed for the following reasons:

1. refusal of the employee to transfer to another job, necessary for him in accordance with the medical certificate issued in the manner established federal laws and other regulatory legal acts of the Russian Federation, or the employer does not have the appropriate work (clause 8, part 1, article 77 of the Labor Code of the Russian Federation);
2. liquidation or reduction of personnel or staff (clause 1, 2, part 1, article 81 of the Labor Code of the Russian Federation);
3. change of owner of the organization’s property (in relation to the head of the organization, his deputies and the chief accountant) (clause 4, part 1, article 81 of the Labor Code of the Russian Federation);
4. employee call to military service or sending him to an alternative civil service replacing it (clause 1, part 1, article 83 of the Labor Code of the Russian Federation);
5. reinstatement of an employee who previously performed this work by decision of the state labor inspectorate or court (clause 2, part 1, article 83 of the Labor Code of the Russian Federation);
6. recognition of the employee as disabled (clause 5, part 1, article 83 of the Labor Code of the Russian Federation);
7. death of an employee (clause 6, part 1, article 83 of the Labor Code of the Russian Federation);
8. the occurrence of emergency circumstances interfering with the implementation labor activity(clause 7, part 1, article 83 of the Labor Code of the Russian Federation).

The list of grounds allowing the employer to make deductions on his own initiative is closed and not subject to broad interpretation. For example, it is impossible to withhold from an employee’s salary any amounts overpaid to him due to an incorrect interpretation of regulatory legal acts.

Despite the fact that there are grounds for deduction, the employer should obtain the employee’s consent to it. If the latter is against it, even if the grounds are specified in Art. 137 of the Labor Code of the Russian Federation, then it is unlawful to make a deduction. The employer will have to resolve this issue in court. An exception when the employee’s consent is not required is the withholding of amounts for unworked vacation days.

Also, labor legislation allows the employer, in certain cases, to withhold from the employee’s wages material damage caused to the organization (Article 238 of the Labor Code of the Russian Federation).

Rule 2. The employer can make deductions only within the time limits specified by labor legislation

We discussed above cases when an employer can make deductions from an employee’s salary. Please note that each of these has limitations.

In Table 1 we list the deadlines that the employer must comply with.

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Please note: if the employer does not formalize and make a deduction within a month on the basis of Art. 137 of the Labor Code of the Russian Federation (return of advance payment, repayment of debt, incorrectly calculated payments), then he will have to resolve the issue of withholding through the court.

In the case of material damage, there are also restrictions: if the amount of damage exceeds the employee’s average monthly earnings and the monthly period has expired, then deduction can only be made on the basis of a court decision.

Rule 3. The amounts of deductions established by law must be observed.

According to Art. 138 of the Labor Code of the Russian Federation, the total amount of all deductions for each payment of wages cannot exceed 20%. Also, one should not forget about the norms of Part 1 of Art. 99 of the Labor Code of the Russian Federation: the amount of deduction from wages is calculated from the amount remaining after withholding taxes. Let's look at this issue using an example, calculating the maximum amount that can be withheld from wages for a month.

Example 1

Calculation of the maximum amount that can be withheld per month

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Manager Klimov A.N. On August 10, an advance was issued for travel expenses in the amount of 9,000 rubles. According to the advance report, which was submitted to the accounting department on August 14, the specified employee did not spend 5,000 rubles. This amount was not returned to Klimov. On August 25, the employer issued an order to withhold the amount of the unreturned advance from his wages.

The accountant accrued wages to the specified employee for August in the amount of 12,900 rubles. The employee agrees to the retention.

Let’s determine the maximum amount that can be withheld from an employee’s salary for August due to an unreturned advance:

1. Let's calculate the amount of personal income tax: 12,900 × 13% = 1,677 rubles.
2. Let's set the maximum deduction amount: (12,900 - 1,677) × 20% = 2,244 rubles. 60 kopecks

That is, for August from the salary of A.N. Klimov. The maximum you can withhold is an unreturned advance payment in the amount of no more than 2,244 rubles. 60 kopecks.

The remaining amount is 2755 rubles. 40 kopecks (5000 - 2224.6) will be withheld in the following months.

What if an employee quits and the final salary is not enough to fully cover the unreturned advance? What to do in this situation?

In this case, two options are possible:

1. Agree with the employee on the voluntary return of the remaining amount of the unspent advance.
2. Go to court if the employee refuses to voluntarily reimburse the unrefunded amounts.

Please note: Withholding limits may be increased.

According to Part 1 of Art. 138 of the Labor Code of the Russian Federation, the total amount of all deductions for each payment of wages in cases provided for by federal laws cannot exceed 50% of the wages due to the employee.

Thus, the maximum amount of deduction equal to 50% will be if the amount under the writ of execution should be withheld from the employee at the same time, say, to recover from the employee in compensation for an outstanding loan, as well as an unreturned advance issued for travel expenses.

Let's look at an example of the procedure for determining the maximum amount for withholding on several grounds: an advance payment issued for travel expenses that was not returned on time, and collection under a writ of execution.

Example 2

Calculation of the maximum size when withholding on several grounds

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Auditor A.P. Kochkin On August 5, an advance was issued for travel expenses in the amount of 8,000 rubles. According to the advance report, which was submitted to the accounting department on August 10, the specified employee did not spend 4,000 rubles. This amount is given to A.P. Kochkin. was not returned.

Also on August 10, the organization received a writ of execution for recovery from Kochkin in compensation for the loan that was not repaid on time (the amount of compensation is 5,000 rubles).

The accountant accrued wages to the specified employee for August in the amount of 15,500 rubles. The employee agrees to the retention.

Let’s determine the maximum amount that can be withheld from wages for August:

1. Calculate the amount of personal income tax: 15,500 × 13% = 2015 rubles.

2. We will set a maximum amount of deductions for August. According to Part 1 of Art. 138 of the Labor Code of the Russian Federation, the maximum amount of deductions in this case cannot exceed 50%: (15,500 - - 2015) × 50% = 6,742 rubles. 50 kopecks

From the specified amount, at the initiative of the employer (for an advance not returned on time), the following can be withheld: 15,500 × 20% = 3,100 rubles.

3. We determine the amount that can be legally withheld from the employee’s salary for August:

6742.5 - 5000 = 1742.5 rub. (less than 3100 rub.);

4000 - 1742.5 = 2257 rub. 50 kopecks - the specified amount of an advance not returned on time can be withheld only in the next month.

That is, the following amounts can be legally withheld from wages for August:

• the amount of recovery under the writ of execution is 5,000 rubles;
• advance payment issued for travel expenses not returned on time - 1,742 rubles. 50 kopecks

The limit increases to 70% (Part 3 of Article 138 of the Labor Code of the Russian Federation):

• while serving correctional labor;
• when collecting alimony for minor children;
• when compensating for harm caused by an employee to the health of another person;
• when compensating for damage to persons who suffered damage due to the death of the breadwinner;
• when compensating for damage caused by a crime.

Rule 4: Deductions must be properly documented.

In order to withhold amounts from an employee’s salary on the grounds specified in Art. 137 of the Labor Code of the Russian Federation, the employer should issue an order about this. There is no form of order established by law, so the employer develops the form of the order independently. Orders should be issued within a month from the date of expiration of the period established for the return of unpaid advances, amounts calculated in error, and repayment of debts.

When deducting compensation for unworked vacation days, an order is not required to be issued.

If we're talking about about withholding amounts to pay off material damage, then you should also adhere to the one-month period. That is, the order is issued no later than one month from the date the employer has established the amount of damage caused by the employee (see Example 3).

Before this, as we have already said, the employer should obtain the employee’s consent to withhold (with the exception of reimbursement of amounts for unworked vacation days). To record the receipt of consent, several options can be offered:

1. draw up a notice of withholding, which includes a column indicating the employee’s consent;
2. ask the employee to draw up a statement that he does not object to the deduction (Example 4);
3. provide in the order a note indicating consent to withholding.

Example 3

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Example 4

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In conclusion, we would like to remind you that for unjustified deductions, an organization can be fined under Article 5.27 of the Code of Administrative Offenses of the Russian Federation.