The system of bodies of the Ministry of Justice includes: the state executive service. It executes decisions of courts, arbitration courts and other bodies, as well as decisions of officials in accordance with the legislation of Ukraine. The task of the state executive service is the timely, complete and impartial execution of decisions provided for by law. The measure of compulsory execution of the decision is the collection from the debtor of wages, pensions, scholarships and other income. The Article 73 of the Law of Ukraine “On Enforcement Proceedings” provides for an exhaustive list of payments, mandatory collection from which is impossible.
The following payments are not deductible:
✅ severance pay upon dismissal of an employee;
✅ reimbursement to the employee of expenses related to relocation, travel expenses;
✅ wage supplements, other monetary funds paid instead of daily and apartment allowances;
✅ material assistance to persons who have lost the right to unemployment benefits; assistance during pregnancy and childbirth;
✅ one-time assistance in connection with the birth of a child;
✅ assistance in adopting a child;
✅ assistance to children under guardianship or guardianship;
✅ helping children of single mothers;
✅ assistance to persons caring for three or more children under the age of 16;
✅ assistance in caring for a disabled child;
✅ for temporary incapacity for work in caring for a sick child, as well as for other assistance to children provided for by law; medical assistance;
✅ ritual assistance;
✅ monthly cash benefits in connection with the restriction of consumption of locally produced food and personal subsidiary plots of citizens living in the territory exposed to radioactive contamination;
✅ subsidies for meals, purchase of vouchers to sanatoriums and rest homes at the expense of the consumption fund.
Collection is also not carried out from the following amounts:
? non-taxable amount of material assistance;
? monetary compensation for the issued form and supplies;
? severance pay upon dismissal (retirement) from military service, service in the police and the State Penitentiary Service of Ukraine, as well as inconsistent material support and in other cases provided for by law;
? one-time financial assistance in the event of death (death), disability or partial disability without establishing disability for military personnel, conscripts and reservists called up for training (internship) and special training or for service in the reserve;
? material assistance related to free prosthetics (orthosis) of a participant in an anti-terrorist operation, a participant in the implementation of measures to ensure national security and defense, to repel and contain the armed aggression of the Russian Federation in the Donetsk and Luhansk regions, who lost the serviceability of limbs, charitable; assistance received by these persons, regardless on its size and source of origin.
