Publication date: 24.04.2024
lawyer, 23 years of experience in enforcement.
Enforcement of the debtor's salary, pension, stipend and other income, the procedure for making deductions are carried out in accordance with Articles 68 - 70 of the Law of Ukraine "On Enforcement Proceedings"
Collection of wages, pensions, stipends and other income of the debtor is applied in the event that the debtor does not have funds/electronic money in accounts in banks or other financial institutions, non-bank payment service providers, electronic wallets in electronic money issuers, lack or insufficient property the debtor to fully cover the sums due for collection, as well as in the case of execution of decisions on the collection of periodic payments.
According to other executive documents, the executor has the right to levy a debt on the debtor's salary, pension, scholarship and other income without applying measures of compulsory levy on the debtor's property - upon a written statement of the debt collector or according to executive documents, the amount of the debt for which does not exceed five minimum amounts salary (as of April 1, 2024 – UAH 8,000)
The amount of deductions from the debtor's salary, pension, stipend and other income is calculated from the amount remaining after withholding taxes, fees and a single contribution to mandatory state social insurance.
The following may be withheld from the debtor's salary according to executive documents until the debt is fully repaid:
in case of recovery of alimony, compensation for damage caused by mutilation, other health damage or death of a person, in connection with the loss of a breadwinner, property and/or moral damage caused by a criminal offense or other socially dangerous act, - 50 percent;
for other types of penalties, unless otherwise provided by law, - 20 percent.
The total amount of all deductions during each payment of wages and other income of the debtor cannot exceed 50 percent of the wages to be paid to the employee, including in the case of deductions under several executive documents, but there are limits.
For the period of martial law and until its end, it is forbidden to apply for the collection of the debtors' stipend, but this prohibition does not apply to such category of collection as alimony. Therefore, only alimony is deducted from the debtor's pension and stipend.
If the debtor works in jobs with periodic wage calculation (seasonal work in agriculture, fishing and fish processing enterprises, etc.), deductions are made as wages are calculated.
If the debtor works part-time at several enterprises, deductions are made from the earnings for each place of work on the basis of separate resolutions issued by the executor.
If the debtor works for an individual or an individual entrepreneur who does not have an accountant and a bank account, the withheld funds from the debtor's earnings are transferred to the account of the state executive service body, the account of the private executor directly by these individuals.
According to each decision on collection by enterprises, institutions, organizations, natural persons, natural persons - entrepreneurs with whom the debtor is in labor relations, every month and after the expiration of the period of the corresponding payments or in the case of dismissal of the employee, a separate report on the deductions and payments made in the prescribed form is submitted .
Please note that enterprises, institutions, organizations, natural persons, natural persons - entrepreneurs make deductions from the salary, pension, stipend and other income of the debtor and transfer the funds to the account specified in the resolution of the executor within the period established for making the specified payments to the debtor, and if such a period is not established, - by the tenth day of the month following the month for which collection is carried out. Such enterprises, institutions, organizations, natural persons, natural persons - entrepreneurs send the executor a report on the deductions and payments made in the form established by the Ministry of Justice of Ukraine every month. For non-fulfillment of these requirements, the responsible person, who ensures the execution of the decision on collection of funds, may be held administratively liable.
Control over the correct and timely deduction from the debtor's salary and other income is carried out by the executor on his own initiative, including at the request of the debt collector by checking the correctness and timeliness of deductions by enterprises, institutions, organizations, individuals and natural persons - entrepreneurs with whom the debtor is in business labor relations, about which the corresponding act is drawn up.
The executor can apply for recovery not all of the debtor's funds. the list of funds on which it is prohibited to apply for recovery is provided for by the Law "On Executive Proceedings".
Therefore, if you suspect that the executor is illegally levying charges on your income, it is advisable to get the services of a lawyer or even an online consultation of a lawyer to make a legal analysis of the situation. A professional lawyer or a lawyer will help you to understand the issue of whether the funds are being charged to you legally and, if not, help you to return them.
