An individual entrepreneur is obliged to support his children in the same way as an ordinary employee. The same rules for collecting alimony apply to him: in the form of a fixed amount or in the form of a percentage of profit.

But unlike ordinary employees, responsibility for the correct calculation of alimony, which is determined by a voluntary agreement or court, lies not with the accounting department at the place of work, but with the individual entrepreneur himself. And many parent entrepreneurs do this properly and responsibly.

The main thing is to determine the collection procedure and correctly calculate the amount of alimony.

How to collect alimony from an individual entrepreneur?

The law provides for two possible procedures for collecting alimony: voluntary and judicial.

Voluntary order occurs if the parents themselves enter into an agreement on the maintenance of children. In the agreement, they stipulate the amount of alimony, the method of calculating it and the procedure for payment. A parental agreement, drawn up in writing and certified by a notary, has the force of a writ of execution.

Judicial order– collection of alimony based on a court decision and a writ of execution issued by it.

Documents for collecting alimony

In order to collect alimony from an individual entrepreneur, a standard package of documents is required, including…

• Copies of passports;
• Copies of children's birth certificates;
• A copy of the marriage or divorce certificate;
• Certificates about family composition (claimor and payer of alimony).

These documents are needed to conclude an alimony agreement with a notary, as well as to file an appeal to the court, both with an application for the issuance of a court order and with a statement of claim for the collection of alimony.

If the collection of alimony occurs in court, some more documents will be needed, in particular, calculation of the amount of alimony, documentary support for the costs of maintaining children.

Executive documents

If a child support agreement is concluded between the parents, it is an executive document that can be submitted to the bailiff service to enforce the collection of child support (if the terms of the agreement are not fulfilled voluntarily).

If the alimony case was considered in court, the executive document will be a court order (issued in a simplified order) or a writ of execution (issued on the basis of a court decision in a lawsuit). You also need to contact the bailiff service with the writ of execution for further collection of alimony.

An individual entrepreneur who has a writ of execution in his hands can calculate and transfer alimony payments to the recipient himself. Appropriate notes about this are made in the executive document.

The amount of alimony from an individual entrepreneur

The collection of alimony from an individual entrepreneur is regulated by the Family Code of the Russian Federation. According to the general rules, alimony must be paid either as a flat sum or as a share of income.

1. If the income of the entrepreneur paying alimony is unstable, if it is impossible to establish alimony as a percentage of income, if alimony as a percentage of income is not enough to support children, collection is carried out in the form of a hard sum of money.
2. If the alimony payer entrepreneur has a permanent income, Child support is calculated as a percentage of income, depending on the number of children:
   • for one child - 25%,
   • for two children – 33%,
   • for three or more children – 50% of income (sometimes 70%).

The most important thing is to correctly determine the amount of income on the basis of which alimony will be calculated.

From what amount should alimony from an individual entrepreneur be calculated: from income or profit?

Until recently, there were discussions about what amount to calculate alimony from - from the amount of total or “net” income. Only in 2013 was a legislative act regulating the procedure for collecting alimony from individual entrepreneurs approved. Based on this document, alimony is collected from the entrepreneur’s net profit, which remains at his disposal after covering expenses related to business activities and paying taxes.

In addition, this norm determines that alimony is not an expense item for an individual entrepreneur, since it has nothing to do with entrepreneurial activity, but is a personal, family monetary obligation.

How does an individual entrepreneur pay child support?
The main difficulty in collecting alimony from an individual entrepreneur is the correct determination of income. After all, the income of an entrepreneur is the income of his enterprise. Part of this income goes to cover expenses, and part of it goes to pay taxes.

How to correctly calculate alimony depending on the taxation of an individual entrepreneur?

Alimony from individual entrepreneurs on the general taxation system

If an individual entrepreneur works on the general taxation system, alimony is collected from the amount subject to income tax. The document confirming this amount is a tax return with the income indicated therein, a copy of which must be submitted to the court.

Alimony from individual entrepreneurs on a simplified taxation system

If an entrepreneur pays simplified taxes, child support payments are also calculated from net profit. To calculate the definition of net profit and calculate alimony, an individual entrepreneur must maintain an income and expense book, including information about income and expenses.

Alimony from individual entrepreneurs on a single tax on imputed income, on a patent tax system

The single tax system involves paying taxes not on real income, but on imputed income. Alimony from an entrepreneur to UTII is calculated on the basis of the amount of real profit, since a tax return with the amount of a single tax on imputed, potentially possible income cannot serve as confirmation of the actual financial situation of the entrepreneur. Therefore, an individual entrepreneur who pays a single tax must submit to the court documents confirming real income and expenses, allowing one to determine real profit and calculate the amount of alimony.

The problem is that, in accordance with the law, an individual entrepreneur is not required to keep records of real income and expenses, so he may not have such documents. In this case, the court has the right to calculate alimony based on the average earnings in the Russian Federation.

A similar situation arises for entrepreneurs in the patent taxation system.

If income and expenses are inconsistent

The calculation of alimony becomes significantly more complicated if the income and expenses of the entrepreneur are not constant, their amounts change from month to month.

Every parent, regardless of their status and income, is obliged to provide for their children financially. If he evades his duties, the court may force him to pay alimony. The recovery may be a percentage or in hard currency. Alimony from individual entrepreneurs is calculated according to the same principles as from other citizens, but sometimes differences in collection appear, this concerns more the principle of doing business and income from it.

How to collect alimony from an individual entrepreneur? Collection procedure

Not many people know how an individual entrepreneur pays alimony; in fact, the principle of calculation is the same for everyone. There are two collection options:

• voluntary agreement– signed by father and mother and certified by a notary. The text of the document clearly stipulates the terms, amount of payment, as well as additional assistance and responsibility for failure to fulfill the clauses of the contract. If the agreement does not violate the rights of the child and one of the parents, the magistrate approves the agreement, and financial support for the child will be provided according to it;
• forced payment- this type of penalty is ordered by the court if the parents failed to reach an agreement peacefully. The principle of collection is described in the RF IC. For one child 25% of income is due, for two - 30%, for three - 50%. Sometimes child support from an individual entrepreneur can be calculated in hard currency. The amount is fixed; it is subject to indexation if the cost of living increases. There is a mixed method of collection, in which payment is made both in a fixed amount and in a shared ratio. This type of calculation occurs when a person has several types of income, which may or may not be stable.

In order to collect alimony in court, you must write an application according to the existing sample. If the application is completed correctly, it will be reviewed within 30 days and the first meeting will be scheduled. . The court will make a decision in accordance with the established norms of legislation and the ICRF. At the end of the meeting, the applicant is given a writ of execution and a decision, which will clearly describe the amount of recovery from the former spouse. The writ of execution is given to the ship's bailiffs, and subsequently all types of recovery from the individual entrepreneur will be handled by them.

In the case of an agreement, the former spouses must contact a notary and jointly develop a minimum or maximum budget to provide for the child. The document is signed by the former spouses and the notary. It is not possible to challenge this document in court, since it was signed voluntarily, and all payments are made in accordance with its clauses.

The document can only be torn apart by mutual consent; the procedure will also be carried out by a notary. After the agreement is terminated, alimony can be paid according to its new version or through the court as a percentage.

What documents are needed?

In order for a male individual entrepreneur to start paying alimony, it is necessary to submit a corresponding application and a list of documents to the court, including:

1. Passports of both parties.
2. Child's birth certificate.
3. Certificate of adoption or determination of paternity (if available).
4. Marriage and divorce certificate.
5. Certificate of income (it can be provided by the individual entrepreneur himself or the accounting department will be studied later by bailiffs).

If the application is submitted for the first time, there must be a certificate from the housing and communal services department stating that the child actually lives with one parent. If the court is considering the case for the second time, then it is necessary to submit the first court decision and a writ of execution.

If the child has fulfilled requirements, that is, is an incapacitated disabled person, a medical certificate of disability is required.

If the father of a child of an individual entrepreneur hides his true income, and, in fact, there is nothing to calculate the required amount from, the application should indicate:

• a request to question witnesses regarding the former spouse’s receipt of income from various sources;
• a certificate from the tax office that confirms several sources of income for an individual entrepreneur or indicate a request for a request to the tax service to establish sources of income;
• other written evidence that indicates the receipt (by the alimony holder) of income in several places.

If a woman immediately wants to apply for a fixed sum of money to be recovered from her ex-spouse, she must submit to the court’s attention a list of expenses for the child. In writing, a woman must list expenses for food, clothing, visits to sections, tutors, vacation trips and others. As a rule, bank statements, checks and receipts serve as proof of expenses. At the end, the amount must be indicated, which the judge divides between two, half must be deposited monthly into the child’s account by the father.

Collection rules and amount of alimony

Individual entrepreneurs are interested in how alimony is paid, but without certain knowledge the amount of payment is not easy to calculate. The fact is that according to the generally accepted collection system, the amount of payment is determined based on the person’s salary and other types of income. The entrepreneur is unlikely to reveal his real income to you, which is why bailiffs will decide how much money to pay for child support by studying the individual entrepreneur’s accounting.

Payment will not be calculated on the basis of total income; expenses and the amount of tax paid to the state will be taken into account. The amount of alimony will be calculated and the remaining net profit.

The situation is very interesting when it is necessary to collect alimony from an individual entrepreneur with zero income. Many women, knowing about the zero profit of their former spouse-entrepreneur, do not apply for alimony at all, since, in fact, he has no profit, but in reality everything is not so.

According to Art. 83 of the RF IC, for a person who has no funds, alimony is paid in a fixed amount. An application for the collection of alimony must be written, but it must indicate a request for a fixed amount. It is prescribed based on the cost of living in the child’s region of residence.

Alimony from an individual entrepreneur, if there is no income at a certain moment, but before that the man paid the money correctly, can be calculated based on the average salary in the Russian Federation, or accumulate in the form of debt, which the individual entrepreneur is obliged to pay after the restoration of income in the business.

If the alimony provider is in no hurry to transfer money, and the debt grows, the woman can file an application with the court to collect alimony, and the debtor will be brought to administrative or even criminal liability. It is not uncommon for a debt to be paid at the expense of the individual entrepreneur’s existing property.

Calculation of alimony under various taxation systems

The calculation of alimony for individual entrepreneurs is determined by the court, and it also makes recommendations for bailiffs on the principle of collection. The taxation system used by the individual entrepreneur is taken into account; there are several of them:

• imputation (UTII);
• simplified (USNO);
• general system (OSNO).

Alimony for individual entrepreneurs on a simplified basis is calculated from income reduced by the amount of expenses. In order to correctly calculate the amount of income and the amount that the parent should credit to the child’s account monthly, the bailiff must study the following documents of the individual entrepreneur:

• tax return;
• book of income and expenses;
• payment slip for single tax.

Using a clear example, payment of alimony by an individual entrepreneur is explained very simply. For example, if an individual entrepreneur works according to the “income minus expenses” scheme and pays alimony for two children, his profit must be taken into account. If in the book of income and expenses, in August, income amounted to 270,000 rubles, and expenses - 160,000 rubles, then for this month the entrepreneur paid 10,000 rubles of mandatory tax to the budget. Using the “income minus expenses” calculation procedure, the man will have to pay 33,000 rubles for August. An individual entrepreneur will pay monthly alimony according to the following formula: (270,000 – 160,000 – 10,000) x 1/3 = 33,000.

Alimony for individual entrepreneurs on UTII is calculated differently. Since impostors must pay taxes on potential income, bailiffs need to make calculations based on primary documentation. Child support should be withheld taking into account the expenses incurred by the individual entrepreneur, which are related to the implementation of business activities and the amount of tax paid. Invoices, payment orders, strict reporting forms and contracts are also studied. If an entrepreneur does not keep a book for calculating income and expenses, then the bailiff can calculate the amount of tax based on the average salary in the region.

Using a clear example, the principle of calculating the payment can be explained in this way: an individual entrepreneur transferred to UTII pays alimony for one minor child in the amount of 25% of income. According to the book of income and expenses, in October his income amounted to 70,000 rubles, and expenses - 36,000 rubles; in November of the same year, income amounted to 50,000 rubles, and expenses - 15,000 rubles. For two months, the individual entrepreneur paid 2,000 rubles in tax to the country’s budget. Using the above calculation procedure, the individual entrepreneur must pay alimony in the amount of:

• for October - 8000 rubles (70000 – 36000 – 2000) x ¼;
• for November - 8250 rubles (50000 – 15000 – 2000) x ¼.

In order to determine the monetary amount of payment from the co-founder of an LLC, all income of a certain citizen is taken into account, that is, all profit from business management - interest on dividends, payments from equity shares, shares and other, even unofficial income. If the individual entrepreneur uses the general system (OSNO), then the collection of alimony will occur according to the same principle as the calculation of income tax.

To summarize, it can be noted that regardless of the taxation system and income, an entrepreneur is obliged to pay alimony obligations from the profit that remains after all tax deductions for the state. Expenses for maintaining children are not included in expenses, which is indicated by the individual entrepreneur in the “income - expense” book. Obligations to pay alimony fall directly on the person, and not on the profession, and have no, even indirect, relation to business activity.

Until recently, there were various disagreements regarding the calculation of alimony from individual entrepreneurs. Since 2013, individual entrepreneurs (UTII or UNN) must pay alimony according to the new procedure established by order of the Ministry of Labor of the Russian Federation No. 703n. The law specifies that when calculating payments, the entrepreneur’s net profit must be taken into account, and alimony itself is not included in the organization’s expenses.

Amount of recovery of amounts from individual entrepreneurs

If funds for the maintenance of children after a divorce are collected from an employee, then usually no problems arise. Alimony is withheld simultaneously with the calculation of wages, and the accountant carries out all financial transactions. Difficulties are possible if the payer is engaged in entrepreneurial activities.

Many believe that in this case the entrepreneur does not have to pay anything, since he does not have a permanent place of work. When alimony is withheld, accruals are made from the income received, regardless of the availability of a place of work.. At the same time, the individual entrepreneur himself is responsible for the correctness of financial transactions. If the amount of alimony is fixed, then the payer’s income does not affect it.

The Family Code existing in our country provides for the payment of monthly amounts for children upon divorce in the following cases:

1. To provide for minor children, 25% for one child, 33.3% for two children, 50% of the net profit for three or more children.
2. To provide for adult disabled children.
3. To provide for a former pregnant spouse or caring for children under 3 years of age.
4. To provide for a former spouse and a person caring for a disabled minor child or a disabled person of group 1 since childhood.

Alimony from individual entrepreneurs to UTII (judicial practice has many examples of collecting amounts from unscrupulous entrepreneurs), UNN and OSNO must be collected without fail, regardless of the type of activity of the entrepreneur.

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What indicators determine the volume of payments?

If, by a court decision, an entrepreneur makes one-time deductions for the provision of minor children, based on the amount of profit, difficulties often arise in the calculations. The court may oblige the amount to be paid to be calculated from the total amount of income received or from the size of the final profit.

Entrepreneurs have the opportunity to pay taxes in various ways:

Unified tax on imputed income (UTII). If the individual entrepreneur is on UTII, how to pay alimony? In this case, taxes are paid from the estimated profits.

However, to calculate the amount, the actual profit received is taken, i.e., expenses for a particular business activity and payment of the necessary taxes are subtracted from the amount of income. From the amount received in this way, alimony is calculated from the individual entrepreneur to UTII. A tax return with the specified amount of Single Imputed Income cannot serve as reasonable evidence in a scheduled trial. The individual entrepreneur will have to provide the court with documents reflecting real income and expenses in order to correctly calculate alimony. If such documents are not maintained under unified taxation, the Russian Ministry of Finance claims that the volume of monthly payments can be calculated based on the approximate average salary in the Russian Federation.

Simplified taxation system (STS). Expenses, taxes, and insurance payments for business activities are deducted from the profit received. What remains is the entrepreneur’s net profit, from which payments for child support after divorce are calculated.

General taxation system (OSNO). Collection is carried out from the amount of funds remaining after deducting business expenses and taxes from the resulting net profit.

Regardless of the type of taxation, alimony is calculated from the actual profit received.

At the same time, payments for child support are in no way considered expenses related to business activities. If the payer is a co-founder of a limited liability company (LLC), then alimony is calculated from all profits received, including from the management of the enterprise.

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What documents need to be provided?

If the issue of voluntary payments is not resolved, then it is necessary to go to court. To collect payments for child support after marriage forcibly, you must submit:

• certificate from place of residence;
• copy and original passport;
• a copy and original of the children’s birth certificate;
• a copy of the marriage certificate.

If the payments are a fixed amount, then a court hearing is held with the invitation of both parties. If there is a question about collecting interest on income, then the court must obtain an order on the basis of which the forced collection of alimony will be carried out. Bailiffs can come to the rescue.

If the amount to be paid is calculated incorrectly, penalties may be charged on the resulting debt. If child support is not paid on time, bailiffs can seize the entrepreneur's property, such as a vehicle or equipment. After their sale, the proceeds are used to pay off the debt.

Many citizens of the Russian Federation are interested in how alimony will be collected from individual entrepreneurs. In Russia, entrepreneurial activity is blooming and thriving. And many people leave work “for their uncle” and open their own business. In this case, many people face problems with alimony. After all, the income of entrepreneurs is an unstable thing. Because of this, ambiguities arise. What do you need to know about alimony obligations for individual entrepreneurs?

Is there any alimony?

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

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

Amounts subject to alimony

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

What is left out?

But that is not all. Alimony from individual entrepreneurs is calculated only after certain expenses have been deducted.

Namely:

• contributions to extra-budgetary funds “for oneself”;
• activity costs;
• taxes.

The amount received is used as a basis for 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 that the alimony provider review the amounts paid. After all, individual entrepreneurs, as a rule, receive different profits from year to year.

About taxation and business

What kind of alimony is paid from individual entrepreneurs on the “simplified” basis? The same as with any other taxation system. It does not affect the component being studied 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 present in every taxation system. Therefore, all entrepreneurs are equal before the law.

Types of payments

How much alimony do individual entrepreneurs pay? It all 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. Thus, an entrepreneur will not be able to avoid alimony by understating income from his own business. In addition, you won’t have to go to court all the time and demand indexation.

Payment amounts

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

How much should I pay in this or that case? Let's look at the situation using the example of child support. This is the most common layout.

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

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

These are the minimum indicators that are used in court. Sometimes an entrepreneur may pay less than the specified interest. When is this possible?

Less than the minimum

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

That is, if you prove that 25% of the profit, for example, more than covers all the needs of the child, a reduction in payments will follow. This is a normal, albeit rare occurrence. According to the law, alimony was invented in order to provide for needy relatives, and not to pamper them.

Who gets paid?

Who has the right to alimony from an individual entrepreneur? It is not difficult to answer this question. The legislation of the Russian Federation clearly defines the main groups of persons entitled to support from relatives.

Most often, alimony recipients are:

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

If an entrepreneur is not active, but his business is open, debt accumulates. You cannot get rid of child and parental support. But if the individual entrepreneur has no income, you don’t have to pay your spouse. As practice shows, this is a fairly common phenomenon.

Flat amount

What kind of child support can you receive from an individual entrepreneur? In Russia there is no clear answer to this question. Some people pay the required interest in good faith, while others try to avoid such responsibility. Some citizens apply for alimony in a fixed amount.

How much should I pay in this case? As much as the court determines, taking into account all the recipient’s expenses and the profit of the alimony. It is possible that the cost of living in the region will be taken into account. There are known cases when child support for an entrepreneur amounted to only 2,500 rubles. This kind of phenomenon is not uncommon.

Payment methods

Alimony, if the husband is an individual entrepreneur, can be collected. After all, entrepreneurs are considered an employed segment of the population. And no one will relieve them of responsibility for supporting children, spouses or parents.

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

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

If the father is an individual entrepreneur, it is better to receive and pay alimony voluntarily. You can agree with your spouse on the amount of support, and then fulfill your obligations without any obligations or negative consequences. This arrangement is good, but it is the most unsafe. For legal protection, an alimony agreement is more suitable.

Unfortunately, spouses (especially ex-spouses) cannot always find a common language. And therefore, alimony from individual entrepreneurs, like from any other citizen, is collected in court. Payments are made based on a court order. In case of late payments, various sanctions are applied.

Where to contact?

Which court should I go to to collect alimony? In Russia, such cases are considered by magistrates. They are also studying issues related to adjustments and cancellations of payments.

If you manage to reach an agreement, you can go to a 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 the funds will have the right to recover the money through the court.

Documents for alimony

What papers will be useful to bring your idea to life? Practice shows that it is more difficult to collect 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 relationship (marriage, birth, divorce certificate);
• certificates of income of the potential payer;
• checks indicating the recipient's expenses;
• passports of the parties;
• certificate of family composition of the defendant and plaintiff.

As you might guess, problems arise with obtaining income certificates. If the defendant himself did not help obtain the relevant papers, he will have to submit a petition to 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 is alimony paid to individual entrepreneurs? Just like all other citizens. The only difference is the complexity of calculating the payer’s income.

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

1. Collection of documents for filing a claim.
2. Drawing up a statement of claim.
3. Submitting documents to the court.
4. Participation in a court hearing.
5. Receipt of the decision and writ of execution in hand.

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

About the peace agreement

A similar package of documents will be required from citizens if they decide to enter into a peace agreement on alimony. Often you can even do without income certificates. Child support from an individual entrepreneur in this situation is established by agreement. It is prescribed in a standard agreement.

To conclude an agreement to pay 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. The specifics of adjusting financing are also described here.
3. Contact a notary with the listed papers. An authorized person will help draw up an agreement if problems arise with it.
4. Pay for notary services.
5. To sign an agreement. Each party to the transaction should have their own copy.
6. Collect certified agreements from the notary.

That's all. From now on you will have to pay alimony officially. If you do not fulfill your obligations, you can wait until the recipient of the funds goes to court. And then even suspended business activity will lead to the fact that they will begin to collect the debt from the person.

Responsibility

What happens if alimony from an individual entrepreneur is not paid? The answer depends on the circumstances. For example, on the procedure for collecting funds.

With a voluntary agreement, there is no liability. You will have to go to court to formally assign alimony. Otherwise, you face either a court hearing or more serious sanctions.

In Russia, alimony defaulters should be afraid of:

• deprivation of driver's license;
• seizure of property;
• imprisonment;
• receiving a ban on leaving the country.

In addition, bailiffs deal with defaulting entrepreneurs much faster. It is easier to track down an individual entrepreneur and force him to fulfill his alimony obligations than an ordinary employed citizen. Usually, those who own this or that property need to worry. You can lose it in an instant.

Finally

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

An individual entrepreneur is the same alimony payer as all other citizens. The only difference is that proving an entrepreneur’s income can be problematic. Today, some people, in order not to be listed among individual entrepreneurs, open a business for their loved ones. In this situation, the citizen will be assigned minimum alimony. In fact, with the right approach, everything is simpler than it seems. There are cases where the wives of entrepreneurs first received minimum payments and then proved the high income of their ex-husband. This led to an increase in child support. If the father is an individual entrepreneur, this will not relieve him of responsibility.

The duty of parents is to provide financial support for their child. If a husband and wife are divorced, responsibility is not relieved. One party must pay child support to support the child.

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In this case, 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 correctly make a request for alimony payment from an individual entrepreneur? What are the features of the process? Let's look further.

How to collect

To obtain alimony in a simple way, you need to go to court to get 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 child support payments from the second parent, who is an individual entrepreneur.

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

1. Voluntary registration (peaceful). It is approved by both parents jointly, after which it is recorded and brought into force 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 must include the following points:

• Registration procedure;
• Temporary restrictions on 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 in the situation.

1. Forced registration. It is used in situations where an 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 support of children. Then the plaintiff is forced to file an application with the court, after which it will be decided to force the responding party to pay.

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

Required Documentation

The following documents must be attached to the claim:

• Photocopies of passport data (with the original document of the responding party);
• A photocopy of the birth registration of the baby (or all children, if there are several);
• A photocopy of a document confirming the family breakup;
• Data that the mother and father do not live together and do not have any relationship as spouses;
• Papers indicating who is part of the family;
• A document with information about what income the responding party has;
• Information about the type of person the responding party is (if there is no documentary evidence, an oral history 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 for the month is taken into account.
2. If there is documentary evidence of a stable income for the individual entrepreneur, 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 establish a stable income for an individual entrepreneur, interest is deducted based on the fixed amount established by the court.

Video: Consultation with a specialist

How is the calculation made depending on taxation?

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

The amount of profit that is determined by the chosen system is taken into account.

According to the general system

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

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

Alimony from individual entrepreneurs in a simplified manner

The standard system for calculating alimony involves deducting expenses from the amount of monthly income. All figures must be officially confirmed.

• Tax return in order to establish the tax base;
• A journal of income and expenses maintained by the entrepreneur himself;
• A receipt stating that the single tax has been paid (in order for taxation to be reduced).

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

The calculation can be understood with an example. Let’s assume that an individual entrepreneur has simplified taxation based on the principle of calculating expenses from profits. If he must pay alimony for two children under eighteen years of age, then the amount of the payment is one third of his income.

The income and expenses journal reports that profit in the selected month is 310 thousand rubles, and 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 = 109,000, the amount is divided by three).

If there is no journal about income and expenses for each month, you can use a declaration to record such information for the year. If the agreement is voluntary rather than forced, it may be possible to agree that the amount should be paid annually in one twelve month installment.

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

If it turns out over time, and there is documentary evidence of this. If 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 under UTII is calculated based on the potential income of their business.

Therefore, to calculate the amount of alimony payments, it is recommended to take into account the expenses of the respondent party’s activities as an entrepreneur. The amount of taxes paid by the individual entrepreneur is also taken into account.

The calculation is made by examining invoices, payment receipts, reporting forms and contracts.

For the accuracy of the result, it is desirable that there is a journal about the current income and expenses of an individual entrepreneur. If there is none, then the tax amount is calculated using the average salary of an individual entrepreneur, which was officially recorded.

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

Let's look at an example. Let’s say the income and expenses journal reports that a person receives 80 thousand rubles in 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, alimony this month will be 7875 (80,000 – 46,000 – 2500 = 31,500, this amount is divided by four). This calculation should be carried out for each month if income and expenses differ.

If expenses and income are not constant

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

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

When an individual entrepreneur is not engaged in business

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

1. The average salary in the country is used. Based on this figure, the amount of alimony is calculated according to the standard principle.
2. The amount of funds needed to financially support the child is determined. This takes into account his standard of living and special needs, if any. Depending on the resulting figure, responsibility is divided between two parents, and the responding party pays half of the amount.

Arbitrage practice