How to calculate the amount of alimony with sp. Alimony in cases where the individual entrepreneur does not conduct commercial activities

Many citizens of the Russian Federation are interested in how alimony will be collected from individual entrepreneurs. In Russia, entrepreneurial activity flourishes and flourishes. And many people leave work "for their uncle", opening own business. Problems with alimony in this case are provided to many. After all, the income of entrepreneurs is an unstable thing. Because of this, ambiguities arise. What you need to know about maintenance obligations for individual entrepreneurs?

Is there alimony?

The first thing you should pay attention to is whether entrepreneurs are responsible for the maintenance of needy family members. As a rule, for alimony, you must have official income.

IP has it. True, it is not always the same. Alimony with individual entrepreneurs in Russia is withheld according to the same principles as with ordinary hard workers. But here it is necessary to take into account some features.

Alimony amounts

That is, it is necessary to focus on tax returns. They indicate the expenses and income of the potential payer. From the corresponding amount will have to build on in the future. In this case, alimony will not be considered an expense when paying taxes.

What is not taken into account?

But that is not all. Alimony with IP is calculated only after some items of expenditure are deducted.

Namely:

• contributions to off-budget funds"for myself";
• activity costs;
• taxes.

The amount received is taken into account when calculating alimony. It would seem that everything is extremely simple and clear. But in real life this is wrong. And you have to annually demand from the alimony to review the amounts paid. After all, IP, as a rule, receives different profits from year to year.

About taxation and business

What kind of alimony with IP on "simplified" are paid? The same as with any other system of taxation. It does not affect the studied component in any way.

As we have already said, a citizen will have to deduct the amount of taxes from the annual income received. This indicator is in every system of taxation. Therefore, all entrepreneurs are equal before the law.

Payment types

How much do I pay alimony? Everything depends on the circumstances. But, as practice shows, the calculation of funds allocated for a particular family member is made on a general basis.

There are several types of alimony. They are:

• tied to a person's earnings;
• in solid size.

It is best to demand the second option of penalties. So the entrepreneur will not be able to avoid alimony by underestimating the income from his own business. In addition, you do not have to go to court all the time and demand indexation.

Payouts

How are alimony paid? Just like any other citizen. According to the law, a person's earnings will be taken into account minus costs, deductions and taxes. There is nothing difficult or special about it.

How much to pay in one case or another? Let's look at the situation on the example of child support. This is the most common layout.

How much alimony does an IP in Russia pay? It is best to focus on the following indicators:

• 25% of income - for 1 baby;
• 1/3 of the profit - if there are two minors;
• half of the income - for 3 or more children.

These are the minimum indicators that are guided by the court. Sometimes the entrepreneur may pay less than the specified percentage. When is this possible?

Less than minimum

Such situations are extremely rare in real life. The thing is that alimony with IP is paid on general terms. If the profit from the activity is too large, you can count on a decrease in liabilities.

That is, if you prove that 25% of the profit, for example, covers all the needs of the child with interest, a decrease in payments will follow. This is normal, although rare. By law, alimony is designed to provide for relatives in need, not to spoil them.

Who gets paid?

Who is entitled to alimony with IP? It is not difficult to answer this question. The legislation of the Russian Federation clearly prescribes the main groups of persons entitled to support from relatives.

The most common beneficiaries of alimony are:

• children (including adults);
• spouses;
• parents.

If an entrepreneur does not conduct business, but his business is open, debt accumulates. You can't get rid of alimony for children and parents. But in the absence of income from an individual entrepreneur, you can not pay your spouse. As practice shows, this is a fairly common phenomenon.

hard sum

What kind of child support can I get from an individual entrepreneur? In Russia, there is no unambiguous answer to this question. Someone conscientiously pays the due interest, and some try to avoid such responsibility. Some citizens apply for alimony in a fixed amount.

How much do you have to pay in this case? As much as the court appoints, taking into account all the expenses of the recipient and the profit of the alimony. It is possible that it will be taken into account living wage in the region. There are cases when alimony for a child was only 2,500 rubles for an entrepreneur. Such an occurrence is not uncommon.

Payment Methods

Alimony, if the husband is an individual entrepreneur, can be recovered. After all, entrepreneurs are considered the employed stratum of the population. And no one will release them from responsibility for the maintenance of children, spouses or parents.

In Russia, the following options for paying alimony are possible:

• voluntarily;
• by court;
• under an alimony agreement.

Alimony, if the father is an individual entrepreneur, it is better to receive and pay voluntarily. You can agree with your spouse on the amount of support, and then without any obligations and negative consequences fulfill obligations. This alignment is good, but it is the most unsafe. For legal security, a maintenance agreement is more suitable.

Unfortunately, spouses (especially former ones) cannot always find mutual language. And therefore, alimony from an individual entrepreneur, like from any other citizen, is collected in court. Payments are made on the basis of a court order. In case of delays in such payments, various sanctions are applied.

Where to apply?

Which court should I go to for alimony? In Russia, such cases are heard by justices of the peace. They also study issues related to the adjustment and cancellation of payments.

If you can agree, you can go to the notary. He signs an agreement on the payment of alimony, which will serve as a guarantor of the fulfillment of obligations. Otherwise, the recipient of funds will have the right to recover money through the courts.

Documents for alimony

What papers will be useful to bring the idea to life? Practice shows that it is more difficult to recover alimony from an individual entrepreneur than from an ordinary hard worker. And this is primarily due to the preparation of documents.

To file a claim you will need:

• paper confirming kinship (certificate of marriage, birth, divorce);
• certificates of income of the potential payer;
• checks indicating the expenses of the recipient;
• parties' passports;
• information about the composition of the family of the defendant and the plaintiff.

As you might guess, problems arise with obtaining certificates of income. If the defendant himself did not help to obtain the relevant papers, you will have to file a petition with the Federal Tax Service. A copy of this paper is attached to the package of documents for the claim. And then law enforcement and tax authorities will find out how much the entrepreneur actually receives from his activities.

Collection algorithm

How are alimony paid? Just like all other citizens. The difference lies only in the complexity of calculating the income of the payer.

The algorithm for assigning alimony is simple. It looks like this:

1. Collection of documents for filing a claim.
2. Drawing up a claim.
3. Submission of documents to the court.
4. Participation in the court session.
5. Obtaining a resolution and a writ of execution in hand.

It is important to understand that entrepreneurs will not be able to underestimate their profits. Otherwise, they will face not only responsibility for evading alimony, but also for concealing income, tax evasion.

About the peace agreement

A similar package of documents will be required from citizens if they decide to conclude a peace agreement on alimony. Often you can even do without income certificates. Alimony from an individual entrepreneur for a child in this situation is established by agreement. It is written in a standardized agreement.

To conclude an agreement on the payment of alimony, you need:

1. Prepare a certain package of papers. We have already talked about them.
2. Draw up a detailed child support agreement. It specifies the procedure and amount of payments. Here are the features of the adjustment of financing.
3. Contact a notary public with the listed papers. An authorized person will help to draw up a contract if there are problems with it.
4. Pay for notary services.
5. To sign an agreement. Each side of the transaction must have its own copy.
6. Take the notarized agreements from the notary.

That's all. From that moment on, you will have to pay child support officially. If you do not fulfill obligations, you can wait until the recipient of funds go to court. And then even suspended entrepreneurial activity will lead to the fact that a person will begin to collect a debt.

Responsibility

What happens if child support is not paid? The answer depends on the circumstances. For example, from the procedure for collecting funds.

With a voluntary agreement, there is no liability. You will have to go to court to order alimony in an official manner. Otherwise, either a court hearing or more serious sanctions threatens.

In Russia, non-payers of alimony should be afraid of:

• loss of a driver's license;
• seizure of property;
• deprivation of liberty;
• obtaining a ban on leaving the country.

In addition, bailiffs deal with non-paying entrepreneurs much faster. It is easier for an individual entrepreneur to track down and force him to fulfill his obligations under alimony than an ordinary employed citizen. Usually it is necessary to worry about those who own this or that property. It can be lost in an instant.

Finally

How much does the SP pay alimony? This issue is resolved on an individual basis. We have already studied some minimum guidelines. All of these rules are still in effect today.

IP is the same payer of alimony, like all other citizens. The only difference is that it can be problematic to prove the income of an entrepreneur. Today, some, in order not to be listed among the individual entrepreneurs, open a business for relatives. In this situation, the citizen will be assigned the minimum alimony. In fact, with the right approach, everything is easier than it seems. There are cases when the wives of entrepreneurs first received minimal payments, and then proved the high income of their former spouse. This led to an increase in child support. If the father is an individual entrepreneur, this will not relieve him of responsibility.

In connection with the active development of market relations in the world, more and more people are starting to engage in entrepreneurial activities. There is an opinion that an individual entrepreneur does not have permanent place work, unlike hired workers, which means that he does not have to pay alimony at all. But that's not the case at all. How to correctly calculate alimony from an individual entrepreneur?

According to the RF IC, an individual entrepreneur is obliged to pay alimony, like all ordinary employees. This is explained by the fact that, under the law, maintenance obligations are in no way connected with his entrepreneurial activity.

Types of calculation of the amount of maintenance obligations

There are two options for how to pay alimony to IP:

1. in the form of a fixed amount, usually calculated from the minimum wage in the region at the time of the court order;
2. in the form of a percentage of the profits that an individual entrepreneur will receive. For 1 child - 25%, for 2 - 33%, for 3 or more - 50%.

In other words, if the defendant is engaged in entrepreneurial activity, then the calculation of alimony also takes place according to the minimum wage, in cases of a simplified taxation system, in other words, with simplification. In other cases, profit is taken into account, from which the expenses incurred by the individual entrepreneur are deducted.

It is worth noting that the responsibility for the correct calculation of the amount of payments falls entirely on the businessman himself, unlike ordinary employees, when the accounting department at the place of work is engaged in this.

After all, if an individual entrepreneur cannot correctly determine his size of profit, and calculate the payment of alimony from it, then in the event of debts, penalties will be charged.

This becomes especially important due to the fact that the bailiff service, in the event of late payment, or rather its delay, can collect alimony by seizing property owned by an individual entrepreneur. For example, vehicles, equipment, products or raw materials used by the debtor in its entrepreneurial activity.

How to calculate alimony with IP

In cases where alimony is determined as a percentage of the profits received by an individual entrepreneur, difficulties may arise.

There are two ways to determine the income level of an individual entrepreneur:

• The court may proceed from the total amount of income of the entrepreneur;
• Or make calculations from the net profit of a businessman.

The next point to consider when determining the amount of money for maintenance is the taxation regime applied by an individual entrepreneur.

Among both employees and individual entrepreneurs there are non-payers. But if in the case of ordinary citizens, when collecting alimony to reduce their size, employees try to hide their real salary level, and it is quite possible for them to do this, then an individual entrepreneur will not be able to do this, because he cannot receive his profit “in an envelope ".

Calculation under various taxation systems

For a long time, the question of what exactly is considered the income of an individual entrepreneur when different modes taxation, remained open. To solve it, amendments were made to the legislation in order to make the real profit of businessmen not tied to taxation systems.

Calculation of alimony for UTII

If an individual entrepreneur uses UTII, then the so-called estimated income should be considered for tax payment. But from what amount should alimony be calculated? The answer is simple: you need to calculate them based on real profits. This means that alimony with an individual entrepreneur is calculated from the profit, reduced by the amount of all types of expenses that are necessary to obtain it, and the amount of tax. This amount will be the basis for calculating the money for the maintenance of children.

Calculation of maintenance payments under the simplified tax system

Also, when calculating maintenance payments, if an individual entrepreneur uses a simplified system (STS) or a “simplified system”, the total income of a businessman is taken, all expenses, taxes, and insurance premiums that he has incurred are deducted from it. It turns out the net profit of the businessman. A share is taken from the profits received, depending on the number of children. For example, if they are collected, then 25% must be taken from the net profit that an individual entrepreneur receives.

Calculation of alimony for DOS

If an individual entrepreneur uses the general system (OSN), then the collection of maintenance obligations will occur in the same way as the calculation of income tax.

Thus, it is clear that, regardless of the taxation system, an individual entrepreneur must pay alimony from the profit that remains at his disposal only after all tax deductions for the state have been made. And in no case do not include the amount of payments for the maintenance of children in the total expenses of the IP. Since maintenance obligations are imposed on the person himself and have no, even indirect, relation to entrepreneurial activity.

Alimony payments with LLC

To calculate how much should be recovered from the co-founder of the LLC, all the income of a citizen is taken into account. This includes the profit received from the management of the enterprise. Thus, this includes interest on dividends, shares, share payments and other income. All this should be taken into account when determining the amount of maintenance for children.

How to collect money from an individual entrepreneur for the maintenance of children

Recovery from a businessman occurs in the usual manner. The following factors may serve as the basis:

• The parents were unable to reach an agreement on the payment of maintenance;
• The payer refuses to fulfill obligations to minor offspring;
• An individual entrepreneur refuses to pay for the maintenance of a spouse or a former pregnant spouse, or caring for babies under the age of 3 years;
• An individual entrepreneur refuses to pay maintenance for adult disabled children.

After you contact the judicial district with all the documents and receive a writ of execution or a court order, all that remains is to contact the bailiff service, who will be able to collect alimony.

Parents, regardless of their occupation, position and social status, are obliged to financially support their children until they reach adulthood. In the event that one of the parents evades this obligation, measures may be taken against him for its enforcement in the form of assignment of alimony(Art. 80 RF IC).

If the deviant parent is individual entrepreneur, it is possible to recover alimony from him, as well as from any other person who is obliged to support his child, as a percentage of his income or a fixed amount of money.

However, a feature of collecting alimony from an individual entrepreneur (hereinafter - IP) is that:

1. The entrepreneur's income is a variable unit, and sometimes it is “zero” (i.e., there is no income at all), and certain difficulties may arise in calculating the amount of the fee in share terms.
2. The entrepreneur himself is responsible for the correct calculation of monthly amounts, and he also controls the correctness of these calculations, which is important when forming maintenance debts and getting into the lists of debtors.

As a rule, there are fewer problems with withholding maintenance payments from IP in solid monetary terms - the most difficult process is determining the established share of the income that the IP received in each particular month.

Collection of alimony from an individual entrepreneur

Alimony from the entrepreneur who refuses material participation to a child, it is not only possible, but also necessary to recover - there are more than enough tools for their retention and correct deduction, and the prescribed liability for non-payment varies from administrative to criminal.

The procedure for assigning alimony from individual entrepreneurs does not differ from the appointment from persons with other types of earnings, as well as the unemployed, pensioners and the disabled.

There are 2 ways in which you can receive alimony payments, including from IP income:

1. Voluntary(amicable) agreement between the father and mother of the child is a conclusion on the payment of alimony, which stipulates:
   • order;
   • terms;
   • payment amounts;
   • indexing;
   • responsibility for non-execution of the document;
   • other conditions and clauses relevant to the parties.
2. possible in the case when the entrepreneur refuses to enter into a voluntary agreement and does not participate in the maintenance of children. Such behavior of the non-payer compels the other party to apply to the court with a claim for the recovery of funds.

Payment of alimony by agreement of the parties

Agreement on the payment of alimony- the most beneficial solution to the maintenance problem, since it is drawn up on mutually beneficial terms for both parties, the amount of payments does not have to be monthly (which is convenient for the payer), and higher than it is possible to establish in court (which may be beneficial for the recipient).

To draw up such a document, the parties need to contact the notary office with the following documents:

• parties' passports;
• birth certificate of the child;
• IP income statement.

The cost of a notarized conclusion of a document-agreement will cost parents 5,250 rubles.

If the terms of the agreement are not fulfilled, this document can be transferred to bailiffs for its subsequent implementation, since it has the power of a judicial writ of execution(Clause 2, Article 100 of the RF IC).

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How to collect alimony from an individual entrepreneur?

The calculation of alimony from an individual entrepreneur for a child in a court of law using a simplified method, i.e. in connection with the filing, is unlikely to become possible in this situation, since it requires the applicant to provide a certificate from the place of work on the salary of the defendant, which the claimant will most likely be denied .

Served in the world court (Article 23 of the Code of Civil Procedure of the Russian Federation) according to the rules alternative jurisdiction(i.e. at the place of residence of either the plaintiff or the defendant) and must have the following documents attached:

1. copies of the passports of the parties, and the defendant - if available;
2. a copy of the birth certificate of the child (children);
3. a copy of the divorce certificate (if any);
4. confirmation of separation or actual absence of family relations;
5. information about the composition of the family;
6. claimant's income statement;
7. information about the defendant (in the absence of documentary - oral in the statement of claim).

According to paragraphs. 2 p. 1 art. 333.36 of the Tax Code of the Russian Federation, the state duty in cases of alimony is levied on the defendant, therefore, the plaintiff does not need to pay anything when filing a statement of claim for the appointment of payments.

How is alimony calculated if the father is an individual entrepreneur?

According to Art. 81 RF IC and art. 83 of the RF IC, alimony for minor children can be collected:

1. :
   • a quarter of earnings (25%) for maintenance;
   • the third part (33%) -;
   • half (50%) - or more (it must also be borne in mind that 50% of deductions from earnings is not the maximum possible amount to deduction, in some cases, maintenance costs can reach);
2. (hereinafter - TDS) - a fixed payment of alimony payments is established by a court or agreement, which is subsequently subject to indexation with an increase in the living wage (Article 117 of the RF IC).

   Without fail, TDS is resorted to in case of appointment of payments (pregnant or in maternity leave), as well as for the maintenance of adult children recognized as disabled, requiring the care and financial support of their parents.

3. Mixed way - those. - this procedure is resorted to when the defendant's income is both stable and unstable and comes from different sources.

Example. Defendant Ivanov is engaged in entrepreneurial activities - his income from it is unstable, in addition, the defendant rents two-roomed flat, for which he receives a monthly fee in the amount of 20,000 rubles. When collecting alimony, the court chose a mixed method of withholding - both in shares (1/4 of the rent, since this amount is stable) and in a fixed sum of money from a variable income from entrepreneurship in the amount of 5,000 rubles.

If a fixed (fixed) amount does not raise questions other than it, then the deduction of a fixed share of income is a more difficult issue for individual entrepreneurs, which at one time gave rise to a sufficient number of disagreements.

How to pay alimony for individual entrepreneurs on simplified taxation (STS), UTII, patent and other taxation schemes?

The main thing to pay attention to is the correct definition of the amount that is considered the net income (profit) of the entrepreneur.

Since alimony is funds calculated from the actual income received “in the hands” of the payer, alimony payments from individual entrepreneurs are made from the amount of income reduced by business expenses and tax payments to the state.

Moreover, it doesn’t matter what taxation system the entrepreneur uses - UTII, OSNO or USN (simplified), or patent - calculation of alimony with IP will not depend from her appearance.

A similar position was approved and justified by the decision of the Constitutional Court of the Russian Federation No. 17-p of 07/20/2010, and is currently widely and undeniably applied in practice.

It should also be taken into account that alimony payments are not included in the item of expenses of IP, since they are not an aspect of entrepreneurial activity as such, but represent a monetary obligation within the framework of family law relations.

How is alimony with an individual entrepreneur with zero income calculated?

The situation is common, and it can happen when:

1. alimony was not collected;
2. immediately after their appointment.

In the first case if the person who is IP does not have an official established income(i.e. shows zero profit), this does not mean at all that filing for alimony does not make sense, as some parents believe.

According to Art. 83 of the RF IC, from a person who does not have financial resources, alimony is paid in a fixed amount of money.

Therefore, a statement of claim for the recovery of payments from an individual entrepreneur must contain a requirement for the establishment of alimony in a fixed amount: as a rule, TDS in this case equal to the subsistence minimum for a child in the region where the family lives, divided in half, taking into account the equal responsibility of parents in the maintenance of a child.

Example. From IP Govorov, who has no income, the court of Bryansk collected payments in the TDS, equal to 4,500 rubles, which is half the subsistence minimum for a child in the Bryansk region.

In the second case if the funds were previously collected, but the activity of the individual entrepreneur has ceased to generate income at all or it has decreased significantly, you can consider some options for action:

What to do if child support debt is not paid?

At education debt for maintenance payments, you should contact the service, whose authorized persons subsequently apply measures to debtors administrative responsibility:

• the right to foreclose on the property of an individual entrepreneur or his;
• announcement of alimony evader in;
• prohibition (restriction) of the use of special rights:
  • receiving certain public services;
  • registration of a passport;

With further non-compliance with the requirements of the executive document, the defaulter is threatened under Art. 157 of the Criminal Code of the Russian Federation, up to a period of up to 1 year.

Sample request for change of collection method

A sample application for changing the procedure for collecting alimony from equity to TDS can be viewed below or in a separate file.

To the World Court of the Bezhitsky District of Bryansk
Bryansk, st. Young Guard, 41

plaintiff: Yuryeva Anna Sergeevna,
Bryansk, st. Azarova, 483
Contact/tel 8-9хх-ххх-ххх-хх

Respondent: Yuriev Mikhail Vitalievich,
Bryansk, st. Domain, 33-19
Contact/tel. 8-9xx-xxx-xx-xx

Application for a change in the method of collecting alimony payments

From the defendant Yurieva M.The. there is a minor daughter, Yuryeva Milena Mikhailovna, born on March 31, 2005. After the dissolution of the marriage in 2012, by going to court, alimony was collected in favor of my daughter in the amount of 1/4 of the defendant's income.

At the time of recovery of alimony Yuriev M.The. engaged in entrepreneurial activities, had a fairly high monthly income, payments in shares suited me, because in their amount they reached up to 23,000 rubles a month, which made it possible to maintain the child’s previous standard of living before the divorce: the girl continued to work out in the pool, had private music lessons, attended a language school for courses in French and English.

Since 2016, the defendant's income has dropped sharply, the amount of maintenance payments began to vary from 2,000 to 4,000 rubles a month. I think that such amounts do not correspond to the interests of the child, do not allow covering the expenses for the daughter and maintaining the previous level of her development and upbringing.

I work at Lokon LLC, I am a hairdresser, my wage is 16,000 rubles. My monthly expenses consist of:

• payment for com. services - 4,500 rubles;
• fare - about 2,000 rubles;
• food/clothing - 10,000;
• school expenses - school meals and stationery - 1200 rubles;
• language school - 1800 rubles;
• swimming pool - 1200 rubles;
• music lessons - 900 rubles.

From these approximate calculations, it can be seen that my expenses significantly exceed my monthly income.

In accordance with Art. 61 of the Family Code of the Russian Federation, parents have equal obligations towards their children, art. 80 of the RF IC indicates the obligation of parents to support their child. According to the regulation of Art. 119 of the RF IC, the court has the right, at the request of any of the parties, to change the established amount of alimony, and, on the basis of Art. 83 of the RF IC, if the recovery of alimony in proportion to the earnings and (or) other income of the parent significantly violates the interests of one of the parties, the court has the right to determine the amount of alimony collected on a monthly basis in a fixed amount of money.

According to the Decree of the Government of the Bryansk Region dated April 17, 2017 No. 165-p “On the establishment of the subsistence minimum per capita in the Bryansk Region for the 1st quarter of 2017”, the subsistence minimum per child was 9,034 rubles. Considering that my daughter has a large number of additional paid classes aimed at her development and upbringing, which in total for payment of receipts reach 3,900 rubles and consumables for them - about 1,000 rubles a month, I consider it fair to divide between us, as the child's parents, the amount of 4,900 rubles additionally.

Based on the foregoing, in accordance with Art. 23, 131-132 Code of Civil Procedure of the Russian Federation, Articles 61, 80, 83, 119 of the RF IC

PLEASE COURT:

1. Change the method of collecting alimony from Yuryev Mikhail Vitalievich in favor of a minor daughter, Yuryeva Milena Mikhailovna, born on March 31, 2005, with a share for a fixed sum of money in the amount of (9034/2) + (4900/2) = 4517 + 2450 = 6967 rubles.
2. According to Art. 333.36 of the Tax Code of the Russian Federation from the payment of state duty - exempt.

I am enclosing the following documents with the application:

1. Copy of the claim;
2. A copy of the defendant's passport;
3. Copy of the claimant's passport;
4. Copy of birth certificate;
5. A copy of the divorce certificate;
6. A copy of the writ of execution on the recovery of alimony in shares of income;
7. A copy of the printout of bank card receipts in the period 2016, 2017;
8. Help from the pool "Desna";
9. Certificate of attendance at a language school;
10. A copy of the receipt of payment for musical training;
11. Copies of payment receipts. services;
12. Certificate from the place of work of the plaintiff on wages;
13. Copies of checks for the purchase of special allowances for the language school;
14. A copy of receipts for the purchase of clothes and shoes for the child for 2016.

How to get alimony from an individual entrepreneur on a simplified system? An individual entrepreneur reporting his income under the simplified taxation system may encounter difficulties in paying alimony. Many questions immediately arise:

1. How to calculate the amount of alimony?
2. What documents are required for the calculation?
3. What is the procedure for collecting child support?

Let's try to figure out all the nuances on our own.

Withholding maintenance payments

After the divorce, the child, by agreement of the parties, remains to live with the mother or father. The party that is not involved in the maintenance of a minor child must pay maintenance to the former spouse or spouse every month after he reaches 18 years of age. The Family Code of the Russian Federation defines the mechanism for assigning, withholding and determining the amount of alimony. But how to correctly calculate the amounts of alimony payments if the alimony-obligatory person is an individual entrepreneur on a simplified taxation system?

As you know, an individual entrepreneur on the simplified tax system can choose one of two tax accounting schemes:

• income - only income for the reporting period is taken into account, from which the individual entrepreneur pays 6% of the single tax;
• income minus expenses - the difference between income and expenses is taken into account, with which the entrepreneur is obliged to pay from 5 to 15%, depending on the place of registration and type of activity.

According to the first accounting scheme, the calculation of alimony can cause difficulties, since only income is taken into account here, and the legislation does not provide for the correct accounting of expenses. In this case, the businessman must take into account the costs that are confirmed by the primary accounting documents.

When calculating alimony according to the “income-expenses” scheme, the expenses are indicated in the KUDiR, which each individual entrepreneur is obliged to maintain. In the Book of Income and Expenses, all entries, including expenses, are confirmed by cash receipts and other financial documents.

The calculation of IP expenses must be carried out correctly and must be documented, since an erroneous amount of such expenses will affect the outcome of alimony payments, which may indicate a violation of the constitutional rights of a businessman as a person. Rules for determining the expenses of a businessman:

1. Only those amounts of expenses that are documented and economically justified are taken into account. For example, purchasing an apartment as a residence cannot be considered an expense because it is purchased for personal use.
2. An entrepreneur, in his own interests, must himself justify the economic basis of all expenses. So, if he bought an apartment as a room for a new office, then this amount can be taken into account as an expense in the calculation of maintenance payments.

Thus, in order to correctly calculate alimony with individual entrepreneurs on a simplified basis with a profitable taxation scheme, it is necessary to keep additional records of expenses. In this case, all transactions must be confirmed by the relevant documentation without fail. Also, when calculating alimony, expenses are taken into account, which are stipulated in the Tax Code of the Russian Federation. The amount of the entrepreneur's income is confirmed by the Single Tax Declaration.

Alimony calculation

The collection of alimony from an individual entrepreneur occurs voluntarily or by a court decision. If the parties cannot find a common language, then the alimony from the entrepreneur can be calculated as a certain percentage of his net profit or a fixed amount. The latter depends on the subsistence level, and the calculation of income deductions can cause some difficulties, since it is necessary to correctly determine the amount of income of an individual entrepreneur. Incorrectly calculated deductions, as well as arrears in payment, may be fraught with penalties.

The calculation of the amount of alimony to be withheld from employees and individual entrepreneurs is different. For an employee, deductions for obligations are defined as the totality of all types of earnings: wages, bonuses, allowances, cash rewards and other material payments. This is what accounting does. The calculation of the alimony appointed by the court for deduction from the businessman takes place by him personally, that is, the entrepreneur himself must determine the amount of the recovery.

Enough long time the question of the income of individual entrepreneurs was open. And only recently the legislation has established a mechanism for calculating income. Regardless of the IP taxation system, the accrual of alimony for minor children is carried out by determining the amount of income that remains after deducting expenses incurred for profit and taxes that are provided in accordance with the applicable withholding scheme.

It turns out that the alimony of individual entrepreneurs using simplified taxation is calculated based on the net profit that remains at the disposal of the businessman after paying all necessary taxes to the state treasury. In addition, alimony for an individual entrepreneur cannot be included in expenses, since they do not relate to the activity of an individual entrepreneur. Alimony payments are material obligations that have arisen due to certain circumstances in the field of Family Law.

The amount of alimony for minor children is determined by the Family Code of the Russian Federation and is assigned as a percentage of the net profit of the individual entrepreneur:

• 25% - for one minor child;
• 33% - for two children under 18;
• 50% - for three or more young children.

If the individual entrepreneur has irregular income, and the accrual of maintenance payments can cause an aggravation of the financial situation of the child, then the judge has the right to appoint a fixed amount of money, which will depend on the subsistence level, and is approved by the legislation of the Russian Federation.

The procedure for collecting alimony payments

If an individual entrepreneur voluntarily refuses to pay alimony, then conflict situation allowed in court, where the reasons are clarified:

• in the absence of an agreement between mother and father;
• if one of the parents refuses to provide material assistance to a minor child;
• in case of refusal of mother or father to pay alimony to a minor disabled child;
• when SP evades content ex-wife, a wife in position or a wife raising a child under three years old;
• in case of refusal to support a spouse or a spouse who takes care of a disabled child.

If the decision on the issue of the calculation of the alimony amount reaches the court, then a decision is made to withhold the alimony. During the trial, the judge takes into account factors that may affect the amount of deductions:

• family circumstances, the state of health of the defendant, for example, a serious illness may serve as a reason for the cancellation of alimony;
• financial status of mother and father;
• additional circumstances.

In accordance with general rules collection of alimony payments, deductions occur according to a writ of execution or a court order, which contains the necessary details for the transfer of IP funds.

The document states the reason for the payment. Having received such a document, an individual entrepreneur is obliged to correctly calculate alimony. If the IP pays a fixed amount of money, then the judge must pay close attention the financial situation of the defendant in order to determine whether the individual entrepreneur will be able to regularly pay the necessary obligations to the former spouse or spouse.

If an individual entrepreneur, who is obliged by a court decision to pay alimony, evades his obligations, then he may be held administratively or criminally liable. The amount of the fine is determined by the court. Moreover, the defendant may lose property in favor of the plaintiff.

Alimony from an individual entrepreneur on the simplified tax system is calculated based on the amount of his income minus documented and economically justified expenses, as well as after payment of the necessary taxes. An individual entrepreneur must independently make calculations for the accrual of alimony payments. Evasion of the payment of deductions threatens with penalties, confiscation of property and even imprisonment. Be careful and do not make mistakes in the calculations, otherwise it threatens with serious consequences, both for you and for the opposite side.

Today we will be interested in child support from individual entrepreneurs. The thing is that entrepreneurs, like other parents, are required to support their underage kids. This means that maintenance obligations must be fulfilled in full. But how to do that? What you need to know about the payment of alimony from an individual entrepreneur?

The legislative framework

Art. 80 of the RF IC indicates that parents are obliged to support all their minor children. That is, the mother and father of the child must allocate finances for normal life kids.

Divorce is not grounds for termination of parental obligations. This means that even after the dissolution of the marriage, parents remain indebted to their minor children, and to everyone.

Usually, when parents divorce, babies are left with their mother. Fathers pay child support. Rarely does the opposite happen. But how to fulfill the debt if the potential alimony payer is an individual entrepreneur? The answer to this question will be given below.

Appointment methods

In fact, it is not so difficult to understand how it should be. But in real life, there are problems with maintenance obligations.

To begin with, it is important to understand how individual entrepreneurs pay alimony. More precisely, how you can agree on payments.

To date, there are the following scenarios for the development of events:

• oral agreement;
• peaceful agreement;
• judgment.

Accordingly, each layout has its pros and cons. Next, we will look at the details of all these methods of paying child support.

Oral agreement

In Art. 80 of the RF IC states that parents must support their children until they reach the age of majority. But during a divorce, the spouses have a lot of problems regarding the allocation of funds for the life of the kids.

Some couples choose not to file for child support. In this case, there is a verbal agreement. Alimony for a child from an individual entrepreneur comes in the amount in which the parents agree. Or as much as the entrepreneur wishes to transfer independently.

This option is not documented in any way. And the potential alimony has the right to stop payments at one time. The payer does not face any sanctions for delays or lack of money.

The amount of alimony according to the law

Alimony from an individual entrepreneur for a child, as well as from an ordinary citizen, they try to receive officially. It should be noted that according to the current legislation there are certain amounts of payments.

• 1 child - 25% of earnings per month;
• 2 children - 33%;
• 3 or more children - 50% of the citizen's income.

These are the indicators that beneficiaries are counting on. But in real life, things are not as simple as they seem. What else should you pay attention to?

Calculation methods

What kind of alimony should the IP pay? This category of taxpayers is obliged to transfer all the alimony existing by law - for spouses, parents and children. No exceptions!

The main thing to remember is that the amount of alimony can be expressed as:

• as a percentage of the entrepreneur's earnings;
• in hard cash.

In the first case, it is necessary to focus on the previously proposed information. But what if you want to receive money in specific amounts? The other parent can apply for child support in a lump sum. It's perfectly legal. And in the case of entrepreneurs, this is the system that works most often.

Important: when assigning maintenance payments in a specific amount, the subsistence level of the region and the income of the taxpayer are taken into account. Accordingly, the appropriated funds cannot be named even approximately.

Peaceful agreement

Minor children before acquiring full legal capacity must be provided for by their legal representatives. That's what the current law says.

If one of the parents is engaged in entrepreneurial activities, and he is also a child support, you can conclude a peace agreement on the payment of alimony. This option is found mainly in couples where the spouses are able to agree.

The agreement is drawn up at the notary. Alimony from an individual entrepreneur for a child in this case is paid in the amounts specified in the contract. And the procedure for transferring funds is also regulated by the relevant document.

The disadvantage of this solution is the actual lack of guarantees for the payment of alimony. The payer is able to stop payments. It will be possible to bring him to justice, but you will have to try.

Judgment

How do sole proprietors pay child support? The surest and safest solution is to go to court. Only such an alignment is considered the official appointment of alimony.

Payments will be calculated according to the previously proposed principles - either in a fixed amount or as a percentage of the entrepreneur's earnings. The specific amount is formed on the basis of certificates of income of individual entrepreneurs. And there are problems with this issue.

About recognized income

The income of an individual entrepreneur is a topic of interest to all potential recipients of alimony. After all, when applying to the court, information about the profit of the citizen-payer is taken into account.

For many years it was not entirely clear what income to take into account when calculating alimony for individual entrepreneurs (with the simplified tax system and not only). Now this secret has been revealed. The court takes into account the "net" profit. That is, the amount that will remain with the potential payer immediately after taking into account all expenses.

However, each system of taxation has its own characteristics. We will talk about them further. And we will try to find out how much alimony the individual entrepreneur pays for one child.

OSN and alimony

The first option for the development of events is the conduct of business activities for common system taxation.

In this case, payments will be collected from the taxable amount. To account for income, the form 3-NDFL is considered. This is a tax return, a copy of which must be submitted to the court.

Simplified and Entrepreneurs

Alimony for an individual entrepreneur for a child when conducting activities on a "simplified" basis is collected without much difficulty. It is necessary to consider only the "net" profit.

A tax return is submitted to the court, as well as a book of income and expenses. The last paper must record all the expenses of the entrepreneur on the business, as well as his profit.

The exception is "simplified" with the tax payment system "6% of income". In such circumstances, the calculation of alimony is made taking into account the amount subject to tax payments.

UTII and patents

Some problems happen if an entrepreneur uses a patent or imputation. For a potential recipient of money, such layouts are not desirable. You have to work hard to get good payouts.

The amount of alimony from individual entrepreneurs to UTII is assigned based on real income, and not on imputed profits. Accordingly, for a court decision, you will have to present certificates of income and expenses of the entrepreneur. The same goes for PSN.

The main problem is that with "imputation" it is not necessary to keep records. And therefore, information about real profits and expenses may not be available.

In this case cash will be calculated taking into account the average earnings in a particular region. Accordingly, payments for the maintenance of a child may turn out to be meager compared to the profitability of entrepreneurship.

inconstancy

But what if the income of individual entrepreneurs changes from month to month? The previously proposed options for the development of events are relevant only for constant profit. Under the conditions described, the calculation of alimony payments is difficult.

Usually, in this case, the parties either enter into a maintenance agreement, or the court assigns a fixed amount of finance. This is normal. The living wage of the city, as well as the average salary in the region, is taken into account.

Suspension of activities

Sometimes it happens that an individual entrepreneur is registered, but he does not conduct his activities. That is, he does not have any expenses and income. What awaits a potential recipient of alimony?

Some believe that the suspension of activities relieves the obligation to support children. But it's not. Alimony is still assigned. Only this happens in court and taking into account the average wages in the city.

About the conclusion of the agreement

Now it is clear how an individual entrepreneur pays child support in one case or another. The amount of payments can be different - from several thousand rubles to decent numbers.

How to conclude a peace alimony agreement? To do this, as we have already said, you need to contact a notary office. The parties must have:

• an agreement on the payment of alimony with all the details of the fulfillment of obligations;
• passports;
• birth certificates of all children;
• income statement (optional).

In fact, everything is not as difficult as it might seem. And if the parties are able to find a common language, then it is beneficial for both of them to conclude a peace agreement.

Important: for notary services, you usually have to pay extra. On average, the action costs 2-3 thousand rubles.

Features of IP payments

We have dealt with the main points related to the payment of alimony by an individual entrepreneur. What other nuances are important to pay attention to?

It must be remembered that when assigning alimony to an individual entrepreneur, all existing legislative rules apply. Namely:

1. When new dependents appear, an individual entrepreneur can apply for recalculation of payments.
2. If necessary, the recipient of funds is able to apply to the court to increase alimony. Your position will have to be proved and confirmed.
3. Alimony, as a rule, is subject to indexation. And it doesn't matter who exactly allocates the funds - an entrepreneur or an ordinary hard worker.

Reasons for non-payment

We found out how individual entrepreneurs pay alimony. Under what circumstances can you not pay?

There are a number of situations that allow individual entrepreneurs and ordinary citizens to be exempt from alimony. Namely:

• death of the recipient of money;
• a court decision according to which the children will live permanently with the entrepreneur;
• death of the payer;
• the age of majority of the child;
• receiving emancipation by children;
• adoption of children by another person.

If the IP closes the case, this will not relieve him of responsibility for the maintenance of children. In addition, deprivation of parental rights is also not a basis for terminating payments. These rules are dictated by the current legislation of the Russian Federation.

Conclusion

We found out how an individual entrepreneur should transfer child support in one case or another. It is impossible to name the exact amount of the due amounts. For some, it is 2,500 rubles, some pay 10,000 or more. It all depends on the profit of the payer.

Not paying child support is a crime. It entails a lot of sanctions. For example:

• deprivation of a driver's license;
• arrest;
• seizure of property;
• the possibility of recovering a penalty;
• inability to leave Russia.

All of the above measures to combat alimony-non-payers are imposed on each debtor. It doesn’t matter if it’s an individual entrepreneur or an ordinary hard worker.