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 not the case. 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 conditions. 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 the cost of living in the region will be taken into account. 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 fulfill the obligations without any obligations and negative consequences. 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 a common 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.

The active development of market relations led to the fact that many citizens went into business and became individual entrepreneurs. The entire burden of paying taxes, deductions to off-budget funds, etc. payments lies on the IP itself. The same goes for alimony. At the same time, very often spouses during a divorce do not know how to calculate the amount of alimony from individual entrepreneurs, how to collect them from entrepreneurs and where to go for this.

Does the SP have to pay child support?

The obligation to pay alimony for an individual entrepreneur is exactly the same as for any other citizen of the Russian Federation who is employed. That is, regardless of the level of income, a self-employed businessman in the event of a divorce must make maintenance payments to his children and needy spouses. But since the income of individual entrepreneurs is not always transparent and sometimes has several sources, the court sets special rules for the payment of alimony for individual entrepreneurs. The two most commonly used options are:

• alimony is assigned as a percentage of income in all areas of activity, as well as other types of profit;
• alimony is assigned in firm sum of money, which, in this case, is associated with the established average salary in the Russian Federation.

Alimony by law: size and percentage

Russian legislation carefully protects the rights of the younger generation. Therefore, everything related to children is spelled out in it in particular detail. In particular, if we talk about alimony, then the amount of payments depends on how many children the spouse left during the divorce.

• If alimony is paid for 1 child, then the amount of alimony payment will be equal to 25% of the income of the individual entrepreneur;
• if child support must be paid for two children, then 33%;
• if the number of children is three or more, then here the individual entrepreneur will have to pay half of his earnings for alimony.

Features of the procedure for collecting alimony from the IPK: how to calculate alimony

An individual entrepreneur can pay alimony both voluntarily and in court. The second option is more common, and in this case, the main problem for the parties interested in alimony is how to calculate them. Moreover, this issue equally worries both individual entrepreneurs and their former spouses.

If the court assigned a fixed payment for alimony, then everything is more or less clear: within the time limits established by the court, the entrepreneur simply transfers the required amount to the alimony recipient by bank transfer, or transfers the alimony in the form of cash. The recipient issues a receipt for the receipt of alimony to the IP, and on this issue is closed until the next payment.

If the court assigns a percentage of the entrepreneur's profit as alimony payments, then the situation is more complicated.

The main difficulty in this situation is how to determine the entire level of income of an individual entrepreneur and what actually recognizes it as income, depending on the tax regime in which the individual entrepreneur is located. Especially it concerns special regimes taxation, such as UTII and PTS, since they are taxed not on actual income, but on a possible, theoretical one.

Judicial practice has developed several approaches to this issue.

1. If the IP is on the OSNO, then only the "net" income of the entrepreneur is taken into account. That is, the amount from which the costs of the entrepreneur for commercial activity, as well as various tax fees. The document confirming these incomes is a declaration, which is required, if necessary, to be submitted to the court.
2. If an individual entrepreneur has chosen a simplified tax regime for himself, then his income is recognized as all for taxation on the object of taxation "income minus expenses 15%", as well as "net income" on the object "income 6%". The amount of the alimony payment is included in the taxable base. It is important to document all costs here. The calculated difference will be the monetary basis from which the court will collect the established percentage on alimony.
3. If an entrepreneur uses UTII or the Patent tax system, then, as you know, he pays tax on the estimated income. That is, it is practically impossible to determine the real size of his profit, since it is extremely unstable and uncontrollable. In this case, the recipient of alimony can apply to the court with a request to assign alimony in a fixed amount of money, based on the average salary in the Russian Federation, or if the individual entrepreneur wants and can provide confirmation of the real amount of income, receive interest from them. However, as practice shows, the first option is preferable for the recipient of alimony.

Attention. To recover a higher amount for alimony, the recipient has the right to provide the court with any documentary evidence that the alimony payer has real estate, transport, etc., that is, everything that can serve as additional sources of income for the payer.

Important! Often individual entrepreneurs are interested in whether alimony can be recognized as expenses that reduce the tax base. The legislation says that alimony is not a basis for reducing the taxable base. In cases where an individual entrepreneur goes through bankruptcy proceedings, alimony requirements are included in his list of property obligations.

IP income is unstable: how to receive alimony in this case

IP revenue is rarely the same in different time periods. More often, the income of entrepreneurs can be characterized by the saying “sometimes empty, sometimes thick”. That is why alimony recipients often face the question of how to solve this problem.

There are three options here:

• negotiate with individual entrepreneurs alimony payers a fixed amount of payment;
• apply a combined system: a certain stable payment plus a percentage of the profit;
• strictly a percentage of income, but with a note: from such and such an amount.

Alimony in cases where the individual entrepreneur does not conduct commercial activities

This situation also sometimes occurs: an entrepreneur with tax accounting not removed, but at the same time it no longer carries out any activity. Here, as a rule, the courts decide on the appointment of alimony, based on their average earnings in the Russian Federation.

Who controls the payment of alimony to IP

Whenever a court decision on the payment of alimony appears in a case, control over its execution lies with the Bailiff Service. By law, entrepreneurs paying alimony are required to check them at least once every six months. At the same time, the IP is required to provide all documents confirming the level of income, on the basis of which the bailiffs can conclude whether the IP pays alimony in full size or avoid paying them altogether.

Attention! Never forget that divorced parents can always agree on the amount and timing of alimony payments on a voluntary basis, without court intervention. If such an agreement has been reached, then the IP must adhere to the established payment schedule. In the case of transferring alimony by bank transfer, it is necessary to keep receipts and transfers, and the recipient of alimony upon receipt of cash Money is obliged to issue an appropriate receipt to the individual entrepreneur. This procedure will avoid possible disputes and disagreements on alimony payments.

What is in the dry residue. Individual entrepreneurs must pay alimony in those cases and on the same grounds as all other citizens of the Russian Federation. Main Feature entrepreneurs in terms of paying alimony is that quite often it is not possible to determine the real level of their income. In such situations, alimony recipients have to rely on the good faith of former spouses, who, if desired, can pay alimony from real income. However, if this does not happen, then the amount of alimony is most often set in solid monetary terms, based on the average earnings in Russia.

From January 2019, individual entrepreneurs will have to pay 3-10 percent more alimony. This happens due to the mandatory indexation, which will be carried out by bailiffs, or accounting.

After a divorce, ex-wives regularly have questions about the recovery of alimony from husbands who are registered as individual entrepreneurs. Let's take a look at all the details together.

An individual entrepreneur, like any other citizen, must pay alimony if the court has made such a decision.

In this case, the court will necessarily take into account the activities of such a citizen, as well as the income that he receives and from which taxes are paid. After all, there are often situations when an individual entrepreneur tries to hide his real income and submits zero declarations. Judges are aware of such tricks, so there are two ways to collect alimony:

In 2019 individual entrepreneur pays child support on all income he has. The amount of payments is established by the court after the mother of the child files a claim with the court.

If the income of an individual entrepreneur is more than the subsistence level in your area, then the courts more often apply the payment of a percentage of income.

By general rule The family code establishes the following percentages for payments:

How to calculate

If the court in its decision indicates that you need to pay a percentage of income, then the individual entrepreneur will have to make payments based on financial statements.

Each enterprise and individual entrepreneur is obliged to pay taxes. The amount on which interest will be calculated is equal to profit minus taxes. For example, if the monthly profit was 100 thousand rubles, and taxes were 6 thousand rubles, then the amount of income is 100-6 = 94 thousand rubles. It is from this amount that alimony is paid.

The main thing to remember is that you need to carefully monitor all these numbers. If you make a mistake, the bailiffs can recalculate the amount and charge fines and penalties.

Payout disputes

The main difficulties arise when an individual entrepreneur does not want to. There are quite a lot of similar situations in judicial practice. Each of them must be approached responsibly. These are the situations:

1. The former spouses could not agree on the size.
2. IP does not want to pay his wife,.
3. The IP does not want to pay child support for his child, who is not yet 18 years old.
4. OP doesn't want to help.
5. IP does not help the spouse who is raising.

To apply for alimony, you need to prepare the following:

• Copy of passport;
• income statement;
• A copy of the child's birth certificate;
• A copy of the marriage certificate;
• Sometimes other documents are needed: a certificate of pregnancy, a certificate of illness of the child, a certificate of disability.

Questions and answers

Natalia
I divorced my husband 2 years ago. Even during our marriage, he worked for himself as a sole trader. In marriage, we had a daughter and after the divorce, of course, I filed for alimony. The court ruled that he should pay a part of his income. But lately the bailiffs cannot do anything, he submits zero declarations about his income. Maybe he got a job somewhere else or he really has no income. Tell me what can I do?

Answer
You need to go back to court to recalculate child support. Most likely, the court will establish that the ex-husband should start paying in a fixed amount of money. This amount is often based on the minimum cost of living in your area.

Sergey
Tell me, please, how can I pay alimony if I am an individual entrepreneur? My wife and I divorced six months ago, our son stayed with her. My income is about 300 thousand rubles a month, according to a tax return.

Answer
To begin with, your wife will have to. Or, if you do not want to bring the case to court, you can agree amicably. Make up with your wife, in it write down the amount that you will pay monthly. If, nevertheless, it is not possible to agree peacefully, then the court will set the amount that you will have to pay for the child. This amount can be either fixed (for example, 50 thousand rubles a month) or as a percentage of your income. For one child, this is 25% of your income. It turns out that from the amount of 300 thousand rubles, this is 300 \ 100 * 25 \u003d 75 thousand rubles a month.

Svetlana
Tell me how alimony is calculated if the father of the child is an individual entrepreneur? In the tax return, he indicates that his income is 12,000 rubles a month. And I know for sure that it is much higher. He has his own furniture workshop with ten employees and a bunch of orders. Well, he can't earn that much.

Answer
You need to look at what documents the ex-husband presented to the court. If for all the certificates the amount of 12 thousand rubles is indicated and the court has established the payment as a percentage, then the alimony will be paid from this amount. If you are sure that his income is higher, you can contact the tax service with a complaint, you can also contact the prosecutor's office. At your request, they can conduct a tax audit to determine the real income.

Elena
The ex-husband is engaged in car repairs and is registered as an individual entrepreneur. Recently, I went to court to recover child support from him. Tell me, how are alimony for individual entrepreneurs with UTII calculated?

Answer
If the court established the amount of alimony from a part of income in the amount of 25%, then the ex-husband must pay alimony from the income remaining after payment of all taxes.

Evgeny
My ex-wife sued me for child support. At the first meeting, I was told that I had to submit certificates and documents on income from previous jobs. I worked as a driver for an individual entrepreneur, he closed his IP a few months ago. He also refused to provide me with a certificate of income, saying that there were no seals left, and he could no longer sign any documents. What can be done?

Answer
You can contact Pension Fund to get a certificate of deductions. The amount of wages is determined by the amount of deductions.

Ivan
I have been registered as an individual entrepreneur for 5 years. I've been paying taxes all this time, obeying all the laws. Now I am paying child support by court order. I pay the amount depending on my IP income. And the judge told me that this is how it should be done. But the bailiffs for some reason consider the amount. I don't understand why they do it, what can be done with them?

Answer
You need to appeal the actions of the bailiff who is handling your case. You can do this by filing a petition with the court. You can also write a complaint addressed to the senior bailiff. If this does not help, it will be possible to contact the chief bailiff of the subject. In any case, your application will be checked and a written response will be given to you. In the answer, they will write to you for what reason the bailiffs make the calculation in this way. If there is no time to wait for a written answer, make an appointment with the bailiff, he will be able to explain the reason to you.

Ekaterina
I divorced my husband 4 years ago. He has an official job, he also receives a pension as a military pensioner. He and I have a common daughter. The court decision stated that he must pay 25% of his income. We consistently receive payments from pensions and basic earnings, there are no questions here. But recently I found out that he registered as an individual entrepreneur, is engaged in automotive business. Tell me, can a child claim a share of income from IP? If yes, what do I need to do?

Answer
By court order, you must receive 25% of all income that he receives. Therefore, from income from IP, you also have to receive alimony. The first thing you need to do is contact the bailiffs. Explain to them that the ex-husband has another IP. The bailiffs will check the information, if it is confirmed, they will oblige to pay alimony from this source of income.

Alexander
I am registered as a sole trader. Recent times things are not going too well, my monthly income is only 20 thousand rubles. I have two ex-wives and each has a child. According to the court, I have to pay each of them 9,000 rubles. Can you tell me how to change this amount now?

Answer
You can file a lawsuit against . The court may take into account your situation, and accordingly change the amount for payments.

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The duty of the parents is to provide the child with material support. If the husband and wife are divorced, the responsibility is not removed. One of the parties must pay child support to support the child.

At the same time, the status, type of work and position in society of this parent does not play a role. If he is an individual entrepreneur, the requirements for him are aggravated. How to make a request for the payment of alimony from an individual entrepreneur? What are the features of the process? Let's consider further.

How to collect

To get alimony in a simple way must be filed with the court in order to obtain an order. However, this method is not always realistic for those who deal with individual entrepreneurs, since then it is not easy for the claimant to obtain a certificate of income from the other party.

There are two ways to collect maintenance payments from the second parent, who is an individual entrepreneur.

The same rules apply in any other case of alimony, regardless of the defendant's income:

1. Voluntary registration (peaceful). It is approved by both parents jointly, after which it is recorded and enforced by a notary. The amount of money chosen by the parents should not be less than the result of calculations according to the standard principle, depending on income and expenses. The document should include the following points:

• The order of registration;
• Temporary restrictions on the processing and provision of payments;
• Amount of money;
• Indexing data;
• The method and level of responsibility for violation of the requirements included in the document must be indicated;
• Possible other conditions that play a role for the situation.

1. Forced clearance. It is used in situations where the individual entrepreneur denies the possibility of concluding an agreement on the payment of alimony voluntarily and does not want to take part in the financial provision of children. Then the plaintiff is forced to file an application with the court, after which it will be decided to force the other party to pay.

It is important to know! Refusal to pay alimony can be punished both administratively and materially, as well as criminally.

Required Documentation

The following documents must be attached to the application:

• Photocopies of passport data (with the presence of the original document of the counterparty);
• A photocopy of the birth registration of the baby (or all children, if there are several);
• A photocopy of a document confirming the family break;
• Data that the mother and father do not live together, and do not have any relationship as spouses;
• Papers talking about who is in the family;
• A document with information about the income of the counterparty;
• Information about what kind of person the responding party is (if not documentary evidence, an oral narrative included in the plaintiff's statement will do).

What is the overall size

There are a number of tax rules when processing alimony:

1. The amount of profit from the business and taxes paid per month is taken into account.
2. If there is documentary evidence of a stable income of IP, one child will receive a quarter of the calculated amount. Two children receive a third of the income, and three - half.
3. If it is impossible to install stable income IP, interest is deducted when taking into account a fixed amount, which is established by the court.

Video: Specialist consultation

How tax is calculated

The maintenance base is calculated depending on which taxation system is used during registration. The standard method of calculation assumes that the child will receive a quarter of the income of the parent living separately.

The amount of profit, which is determined by the selected system, is taken into account.

According to the general system

The general system of taxation (OSNO) is the easiest way to calculate the amount of alimony. To do this, you need to find out the total monthly profit, then deduct taxes and expenses from it.

Of the remaining amount, twenty-five per cent per minor child is paid.

Alimony with IP on simplified

The system of standard calculation of alimony implies the deduction of the amount of expenses from the amount of monthly income. All figures must be officially confirmed.

• Declaration of taxation in order to establish the basis of taxes;
• Journal of income and expenses, which is maintained by the entrepreneur himself;
• A receipt that the single tax has been paid (in order for the taxation to be reduced).

It is in the interests of the entrepreneur to present documentation of both income and expenditure of funds, since the amount of alimony depends on both indicators.

The calculation can be understood with an example. Suppose an individual entrepreneur has a simplified taxation system based on the principle of deducting expenses from profits. If he has to pay maintenance for two children under the age of eighteen, then the amount of the payment is one third of the income.

The journal of income and expenses reports that the profit in the selected month is 310 thousand rubles, and the waste is 190 thousand. At the same time, a tax in the amount of 11 thousand rubles was paid to the treasury.

Thus, in this particular month, the individual entrepreneur is required to pay alimony in the amount of 36,333 (310,000 - 190,000 - 11,000 \u003d 109,000, the amount is divided by three).

If there is no journal of income and expenses for each month, you can use the declaration of accounting for such information for the year. If the agreement is voluntary and not forced, it may be agreed that the amount be paid annually in one installment for twelve months.

If such an agreement is not possible, the average regional earnings of individual entrepreneurs can be taken as a basis.

If over time it turns out, and there is documented evidence of this. That an individual entrepreneur has earnings much higher than the average income in the region, the declaration can be revised.

Patent system - UTII

The amount of taxation of individual entrepreneurs for UTII is calculated based on the potential income of their business.

Therefore, in order to calculate the amount of alimony payments, it is recommended to take into account what are the costs of the activities of the counterparty, as an entrepreneur. It also takes into account the amount of taxes that the IP pays.

The calculation is made through the study of invoices, receipts of payment charges, reporting forms and contracts.

For the accuracy of the result, it is desirable that there be a journal on the current income and expenses of an individual entrepreneur. If there is none, then the calculation of the tax amount is carried out using the average figure of the individual entrepreneur's salary, which was officially fixed.

The calculation takes place in several stages. An individual entrepreneur who has been transferred to UTII must give a quarter of his officially registered income for the maintenance of one child under the age of eighteen.

Consider an example. Suppose the journal of income and expenses reports that a person receives 80 thousand rubles of profit, and at the same time spends 46 thousand of them. At the same time, two and a half thousand rubles of tax were sent to the treasury.

In this case, the alimony this month will be 7875 (80,000 - 46,000 - 2500 \u003d 31,500, this amount is divided by four). Such a calculation should be carried out for each month if income and expenses differ.

If expenses and incomes are not constant

If the IP business is not stable, and accordingly the amount of income is constantly fluctuating, the legislation provides for an alternative option. In this case, the average salary of individual entrepreneurs of this level in the country or region can be taken as a basis.

If alimony was paid according to regular monthly expenses and profits, but due to circumstances, income has significantly decreased, the IP has the right to ask for a review of the amount of payments.

When a sole trader is not in business

If an individual entrepreneur is not engaged in his business, and the amount of his income is not confirmed or officially equal to zero, there are two ways to calculate the amount of alimony:

1. Medium is used wage in the country. Based on this figure, the amount of alimony is calculated according to the standard principle.
2. The amount of funds that is necessary for the financial maintenance of the child is determined. This takes into account the standard of his life and special needs, if any. Depending on the figure received, the responsibility is distributed to two parents, and the other party pays half the amount.

Arbitrage practice

Neglect of the requirements for the payment of alimony for minor children is fraught with problems with the law.

If funds are not sent regularly, the amount accumulates and over time turns into large debts.

The authorities will require the counterparty to pay the funds in any case. Disobedience can be punished very severely, especially if the amount is huge, and the behavior of the accused is strictly contrary to the law.