There are two types of alimony: either it is a percentage of the parent's earnings, or it is a fixed amount of money. In both cases, the amount of alimony is subject to indexation.
In the event that alimony is paid under an alimony agreement, then their amount is indexed in the manner specified in the agreement. If it does not provide for the indexation procedure, then in accordance with Art. 117 of the Family Code of the Russian Federation.
The specified article of the Family Code of the Russian Federation establishes two options for indexing alimony: either proportionally to the increase in the minimum wage established in the constituent entity of the Russian Federation at the place of residence of the recipient of alimony, or in proportion to the increase in the minimum wage in Russia as a whole, if the minimum wage is not established in the constituent entity of the federation.
It is important to know that if the court makes a decision on the recovery of alimony in a fixed amount, it must determine in its decision the size in multiples of the subsistence minimum or as a fraction of the subsistence minimum.
If in the court decision and the executive document issued on its basis, the amount of alimony is indicated in proportion to the minimum wage, then the claimant can apply to the court with an application to change the method and procedure for collection.
In accounting, these expenses are reflected in the debit of the expense account and the credit of account 70. Deductions from wages are reflected in the debit of account 70 in correspondence with accounts 68 "Settlements for taxes and fees" and 76 "Settlements with different debtors and creditors" (alimony) …
However, it should be remembered that not all the employee's income, from which alimony is collected, is recorded on account 70. For example, income from the rental of the employee's property is reflected on account 73.
