The summer end is best remembered for alimony boom.
However, all the changes are limited to two legislative innovations: the transfer of alimony to the account of the state executor and the monthly reporting of their payment. Let’s consider the issues in the following.
Payment of alimony
The procedure for alimony transferring was amended on 28.08.2018 (Art. 69 of the Law of Ukraine “On Enforcement Proceedings” dated 02.06.2016, No. 1404-VII, hereinafter - Law No. 1404).
If the employer previously withheld alimony from the salary and transferred them to the plaintiff’s account, then he/she currently withholds alimony from the salary and pays them to the account of the state executive service or a private executor.
The new transfer procedure applies to alimony with a compulsory nature of enforcement through a public or private executor. However, for this purpose it is necessary to get the account of the state executor. If there is no it, one should continue to transfer funds to the accounts indicated in the executive letters. They are valid for an employer, but the unauthorized manipulation of account details is prohibited.
The executors in their verbal advices strongly urge to contact them for new details. The alimony plaintiff does not need to worry that such funds will “be suspended” at the executor. He has a duty - no later than the next working day to transfer funds received to the recipient to an account in a bank or other financial institution specified in the application for enforcement of the decision (application for changing the details of the account) (Part 2 of Art. 47 of Law No. 1404).
What happens if one does not apply for new details? We see this as follows: the executors inventory the executive letters sent and send the details of their account. Therefore, all is reduced to the fact that the request of the executor for obtaining new details is a catalyst for the implementation of the provisions of Law No. 1404. The failure to send the request will only extend the terms of transition to a new procedure for transferring funds. This is not a violation, so norms subject to fines will not be in force. It should be recalled that they are used for:
- non-fulfilment of legal requirements of the state executor, the private executor in relation to elimination of violations of the law on executive proceedings (Article 188-13 of the Code of Ukraine on Administrative Offenses, hereinafter - the Administrative Offences Code);
- deliberate failure to comply with a judgment, decision, decree, court order, which have become legally effective, or impediment to their implementation (Article 382 of the Criminal Code).
Executors and employers work in a team. Therefore, if you have not yet received new details, contact your executor - maybe they are already on the go.
Monthly report on alimony
Reports on contributions and payments by executive letters are now required to be submitted on a monthly basis (earlier - quarterly), as well as after the corresponding payments are made or in case of dismissal of the alimony worker (Art. 69 of the Law No. 1404 and para. 8 of sec. X of the Guidelines on the organization of the compulsory execution of decisions approved by the Order of the Ministry of Justice of 02.04.2012 No. 512/5).
As it was previously, the report form can be found in Annex 9 to Guidelines No. 512/5 - it has not changed. There are no deadlines for submitting a report. However, look at your executive letter, maybe they are attached to it.
It is necessary to report on the payment of alimony in a timely manner, since failure to submit or (late) submission of the Report, guilty persons of the employer are subject to an administrative penalty in the amount of from UAH 850 to 1 700 (Art. 188-13 of Administrative Offences Code). The decision on its collection and a specific size should be approved by the court (Art. 221 of Administrative Offenses Code).
The only we need is to determine when to submit a monthly report for the first time. The innovations began to work from 28.08.2018, so formally already in August. However, the thoughts of executors vary. In our opinion, the first monthly report should be submitted in October.
Alimony in 1DF form
Alimony Reporting Unchanged. They are reflected by the employer in the form No. 1DF under the sign of income “140”. At the same time, he/she ‘ties” them to the registration number of the payer’s account card (the final recipient of alimony).
Therefore, we advise you to transfer alimony to the account of the state executive service or a private executor. It is required to report on alimony payments on a monthly basis, for the first time from October’s report.
