Can a deduction be made from the funeral benefit?

In cases where a sworn bailiff requests deductions from an employee's salary (the employer has received an order from a sworn bailiff), the employer's obligations in accordance with Article 597 of the Civil Procedure Law (CPL) are:

• calculate withholding from the employee's salary;
• credit the withheld amounts to the bailiff's deposit account;
• to inform the bailiff in case of termination of the employment relationship with the debtor, as well as to indicate the debtor's new workplace, if it is known.

When calculating withholding, it should be taken into account that according to Article 596 of the CPL, recovery from wages cannot be directed to:

• severance pay; funeral pay (funeral pay);
• one-time benefit to the spouse of the deceased;
• compensation costs for the wear and tear of tools owned by the employee and other compensations in accordance with the regulatory enactments regulating labor legal relations;
• for amounts to be paid to the employee in connection with business trips, transfers and sending to work to another settlement.

When calculating the withholding to be made, the employer takes into account the remuneration regularly paid to the employee for the work, which includes:

• salary - including sick pay, vacation pay;
• allowances specified in the employment contract and collective agreement; bonuses;
• any other type of compensation in connection with the work, subject to the limitations set forth in Article 596 of the CPL.

Considering all the above, a sworn bailiff cannot withhold from the employer the employee's funeral allowance. When determining the amount to be transferred to a sworn bailiff, the accountant does not take into account the funeral allowance - the withholding amount is calculated only based on the remuneration for the work calculated in the given month. Otherwise, Article 596 of the CPL is violated, which stipulates that the recovery cannot be directed to the funeral allowance.