Child support from individual entrepreneurs. How do individual entrepreneurs pay child support? How alimony is collected from an individual entrepreneur (IP)

Alimony obligations are regulated by the provisions of the RF IC. According to it, an individual entrepreneur is obliged to maintain them in the same way as an ordinary employee, since such payments are not related to the implementation of commercial activities. Thus, citizens who receive a salary or other fixed income are required to provide financial support to their own children and spouses who are in need. And the individual entrepreneur is no exception to this rule.

Alimony from an individual entrepreneur

In general, the procedure for establishing, calculating and paying alimony payments remains unchanged. Nevertheless, the “Concept of state family policy in the Russian Federation for the period until 2025” dated August 25, 2014 provides for the introduction of various measures aimed at improving the basic principles of alimony legislation. And first of all - to protect the rights of children.

How to pay

Payment of alimony can be made either voluntarily or in court. If the parties fail to reach an agreement amicably, alimony is collected through a claim or writ proceeding. The statement of claim must specify the method of receiving alimony payments - as a percentage of the individual entrepreneur’s income or in hard monetary terms.

A significant difference with hired employees of individual entrepreneurs in the field of alimony is that businessmen are responsible for the correct transfer of amounts assigned by the court - this function is entirely assigned to the entrepreneur (while in a company the accounting department makes deductions for employees).

The collection of alimony, according to the law, is made in shares of income or in a fixed sum of money (it is proportional to the level of the subsistence minimum). The second option is clear and simple, since the amount is determined by the court, but the first option creates a large number of problems.

In this case, the main issue is the correct determination of the income of the individual entrepreneur, who is obliged to pay alimony. It is noteworthy that even voluntary alimony payments can put individual entrepreneurs in a situation where income is incorrectly calculated. As a result, alimony arrears are revealed, and bailiffs charge a fine.

In order to avoid such annoying misunderstandings, you should take into account certain features of alimony payments to individual entrepreneurs, which are established as a share of income.

The compulsory collection of alimony payments from individual entrepreneurs provides for control over the businessman’s income, exercised by enforcement authorities. The tax service does not have the right to refuse to disclose data contained in individual entrepreneurs’ tax returns.

That is, an individual alimony payer who does not pay alimony finds himself in a rather vulnerable position in comparison with an ordinary citizen. To avoid getting into such a situation, you should take into account and pay alimony payments on time.

Calculation

For quite a long time, the question of what exactly is included in the income of individual entrepreneurs who are on different taxation systems remained open. Today, the general legal position of the competent authorities is as follows.

Regardless of whether they are UTII payers or “simplers,” when calculating alimony payments, they must take into account income from business activities, reduced by the amount of expenses incurred to obtain it, and by the amount of taxes provided for by the taxation system they apply.

Thus, the individual entrepreneur is obliged to pay alimony from income, which he has the right to freely dispose of to pay the necessary taxes to the state treasury. Moreover, such a legal position implies that alimony payments should not be included in the expenses of the individual entrepreneur, since they are not directly involved in the activities of the individual entrepreneur. Alimony is a financial obligation that arises in the field of Family Law.

Alimony payments for minor children in accordance with Art. 81 of the RF IC can be assigned as a percentage of the income of an individual entrepreneur:

• for one child - up to 25%;
• for 2 children - up to 33%;
• for 3 or more children - up to 50%.

If the income of the individual entrepreneur is irregular or payment of alimony in the above manner can only worsen the financial situation of the child, the judge may assign alimony payments in a fixed amount of money, proportional to the specific subsistence level.

Thus, we would like to draw your attention to the fact that the cost of living (indicated for the 3rd quarter of 2017) is:

• 11,160 rubles - for able-bodied citizens;
• 8,496 rubles - for pensioners;
• RUB 10,181 - for children;
• 10,328 rubles - on average per capita.

Payments for the “simplified”

In the case of applying a simplified taxation system, the income of an individual entrepreneur is confirmed by a single tax declaration. However, there are 2 types of simplified tax system - “Income” and “Income minus expenses”.

Therefore, if an individual entrepreneur uses “Income minus expenses”, his expenses are confirmed by a ledger for accounting income and expenses (its maintenance is the responsibility of all “simplified people”). With income, things are more complicated, since the law does not provide for the correct accounting of expenses (an individual entrepreneur on “income” must take into account expenses confirmed by primary accounting documentation).

Thus, “income simplifiers”, in order to calculate alimony, need to maintain an additional register of expenses (with supporting documentation). It is also necessary to pay attention to a number of costs that can be taken into account by individual entrepreneurs on the simplified tax system. Their list can be found in the Tax Code of the Russian Federation (Article 346. 16).

Alimony from the “imputed”

In the case of using UTII, the tax base for paying the tax is “imputed” (i.e., estimated) income in accordance with Art. 347 Tax Code of the Russian Federation. Of course, a logical question inevitably arises: from what amount should an individual entrepreneur calculate alimony payments?

The answer to this lies in one of the Letters from the Ministry of Finance (dated 08/17/12). Authorized officials recommend using real income received by individual entrepreneurs to calculate alimony.

Consequently, individual entrepreneurs on an “imputed” basis are obliged to deduct alimony payments from the income received as a result of their activities, reduced by the amount of expenses that are required to obtain such income and by the amount of the “imputed” tax. The final amount serves as the basis for the alimony calculation.

Law enforcement and legislation within the framework of alimony obligations in the field of complex economic and social processes that are taking shape in our state in the first half of 2018 are a topic for heated discussions at all levels of government, among professional lawyers and ordinary citizens.

Innovations

In the field of family law, with regard to alimony and the implementation of their payments by individual entrepreneurs, no global changes are expected. Meanwhile, the article above describes that alimony from an individual entrepreneur can be collected not only as a percentage of his income from business activities, but also by establishing a fixed amount of money, calculated on the basis of the subsistence level. It was in this direction that, starting from January 1, 2018, there were changes associated with the annual increase in the minimum subsistence level. Today, the federal minimum wage is 9,489 rubles.

How to pay alimony to individual entrepreneurs using the “simplified taxation system” (USN, simplified taxation system), using UTII (“imputed taxation”) or if there is no income (with zero income)?

In the instructions, we will analyze all the features of the 2019 legislation + give examples of calculating alimony for an individual entrepreneur.

Please note that Post. Plenum of the Supreme Court of the Russian Federation dated October 25, 1996 N 9 (as amended on May 16, 2017) “On the application by courts of the RF IC when considering cases of establishing paternity and collecting alimony” has been cancelled!

How to collect child support from a parent who is an individual entrepreneur?

There are 2 options specified in Art. 81 RF IC: voluntary (“peaceful”, by agreement of the parties) or forced.

How to get alimony from an individual entrepreneur? If we cannot conclude an agreement and resolve everything “peacefully,” we go to court.

Funds can be paid to disabled parents who need help from able-bodied adult children (according to the norms of Article 87 of the RF IC), to 1 spouse or to a former spouse (according to the norms of Article 91 of the RF IC), as well as to other family members (according to Art. 98 RF IC).

How is alimony calculated for individual entrepreneurs and how much money should an individual entrepreneur pay?

There are 3 options for the development of events: in shares of income, in a fixed sum of money (TDS) or in a mixed way (% of income + a certain fixed amount.

The amounts are prescribed in Art. 81 RF IC and Art. 83 RF IC. The standards state that funds are paid “from wages or other income.”

The concept “other” also includes entrepreneurial activities:

• a quarter of earnings (25%) - for one child;
• the third part (33%) - for 2 children;
• half (50%) - for 3 or more.

50% of income is not the maximum amount of alimony. In some situations, the amount can increase up to 70% (but everything is at the discretion of the court).

Case Study. Ivanov’s monthly income (we’ll talk about its size and definition a little later) is 60,000 rubles.

The court ordered a payment of 25% per child. This means that Ivanov transfers 15,000 rubles (60,000 * 25%) per minor child.

The only problem is that the income of individual entrepreneurs often “jumps” and depends on seasonality, so children seem to be at a disadvantage.

If next month an individual entrepreneur receives 1,000 rubles in income, he will transfer 250 rubles. for child support. Accordingly, other methods are needed that will “protect” children.

The point is that a certain fixed amount is established: 10,000 rubles per month, 15,000, 20,000, 21,000, 22,222, 23,000, 24,000 and so on.

The “fix” can be calculated by the court or written down in the agreement (if you decide to agree “peacefully”).

The amount may change in the future: with each change in the subsistence level (LS), it is indexed. Please note that on November 14, 2017 in Art. 117 RF IC made changes.

The bottom line is that indexation is carried out in proportion to the increase in the value of the minimum wage for a particular socio-demographic group of the population (the amount is established in the corresponding constituent entity of the Russian Federation at the place of residence of the person receiving alimony).

If there are no subsistence minimum values ​​in a constituent entity of the Russian Federation, then the values ​​for the entire Russian Federation are used.

The amount of funds collected by court decision in the TDS, for the purpose of their indexation, is established by the court as a multiple of a certain amount of the subsistence level. It is allowed that the amount of alimony can be set as a percentage (share) of the cost of living.

TDS is used when assigning payments to a spouse (pregnant or on maternity leave). Payments in fixed amounts are made for the maintenance of adult children recognized as disabled and requiring financial support from their parents and care.

Case Study. Petrov has an unstable income, so he pays a fixed amount - 10,000 rubles. On December 8, 2017, by Decree of the Government of the Russian Federation, the amount of the subsistence minimum was once again changed.

For children it amounted to 10,181 rubles. Accordingly, Petrov will have to pay not 10,000, but 10,181 rubles, i.e. indexing is carried out. If the amount of alimony is set as a percentage, then the shares are calculated.

The example is given conditionally so that you understand the mechanics of the calculations. For example, your alimony amount may not be a multiple of 1.00 (like Petrov’s), but 1.10 or 1.32, or 1.04, or 1.94.

Accordingly, you will have to calculate the shares. If you do not know how payments will be indexed correctly, you can contact the bailiff service.

The point is that you receive funds simultaneously in shares and a fixed amount of money. The scheme is also used when calculating alimony for individual entrepreneurs (when one part of the income is stable, and the other comes from time to time).

Case Study. Defendant Sidorov is engaged in entrepreneurial activities, so his income is unstable. But Sidorov owns a three-room apartment, which consistently brings him 10,000 rubles a month (and this amount cannot be ignored).

In this case, it is advisable to use a mixed scheme for calculating alimony. For example, for income from business there is a fixed payment of 3,000 rubles, and for income from the rental of real estate - a share of 25% of the profit (4,000).

Thus, Sidorov gives 3,000 + 4,000 = 7,000 rubles for the child.

The fixed (firm) amount of payments does not raise any questions. It is much more difficult to figure out the shares and how much alimony the individual entrepreneur pays from net profit, from turnover or from his own income. The problem is what income will become the basis for calculation.

So, your agreement or court order indicates the amount as a percentage of income (25%, 33%, 50%, 55%, 60%, 70%, and so on). The problem is how to calculate the base for payments: is it all revenue or net income, or something else?

To avoid any questions, you can study a number of documents:

The Constitutional Court, in its decision of July 20, 2010 No. 17-P, recorded a clear position: the base for alimony payments = income of an individual entrepreneur - expenses incurred in connection with business activities + duly confirmed.

All expenses must be supported by relevant documents (Law “On Accounting”). The easiest way is to make entries in the income books.

Please note that taxes are not expenses (when determining the basis for alimony payments!).

For example, individual entrepreneur Kuznetsov was set 10% of income + a fixed amount of 5,000 rubles. Everything is clear with the fix, let’s deal with the money received from entrepreneurial activity. In February 2019, Kuznetsov made a profit of 500,000 rubles.

Wherein:

How much alimony should I pay and how is the base determined? 10% will not be taken from all 500,000!

To determine the base, we need to subtract the expenses associated with carrying out business activities from the total profit. In our example it turns out:

500,000 – 100,000 – 1,000 – 20,000 – 150,000 = 229,000. Then we calculate 10% from this amount. It turns out 229,000 * 10% = 22,900 rubles.

For February 2019, Kuznetsov will pay 22,900 + 5,000 = 27,900. Of course, next month expenses, turnover, and profit will change, so you will have to count again.

Now you know from what income alimony is withheld from an individual entrepreneur under the simplified taxation system. The only problem is that either the individual entrepreneur himself or his accountant has access to the reporting and KuDir.

The peculiarity is that the entrepreneur is, as it were, “imputed” with a certain income (i.e., potentially possible). But this amount will not be used to calculate the “alimony base”!

The Ministry of Finance of the Russian Federation, in a letter dated June 1, 2010 N 03-11-11/153, established a different formula. It looks like this:

The basis for calculating alimony = the income of an individual entrepreneur from selling products (services) - the amount of expenses incurred by him.

Of course, all expenses must be documented (invoices and delivery notes, strict reporting forms, payment orders, contracts, etc.). The scheme used is the same as for individual entrepreneurs on the simplified tax system.

Alimony from individual entrepreneurs to OSNO (main taxation system)

Here, there are no problems with determining the base, because expenses are visible, it is easy to calculate the turnover, profit and net income of an individual entrepreneur.

To find out the amount of payments for one child or for two children, you will have to either contact the individual entrepreneur or contact his accountant.

If there is no income, individual entrepreneurs file so-called “zero declarations”. Sometimes “zeros” are compiled specifically (to avoid payments established by law).

In this case, the child may find himself without protection and without means of livelihood. The legislator has eliminated this “legal loophole”, so you don’t have to worry.

Clause 4 of Article 113 of the Insurance Code states that in the absence of wages or documents confirming income, the calculation is carried out on the basis of the average earnings in the Russian Federation at the time of collection of payments.

It turns out that an individual entrepreneur with zero income is obliged to pay alimony, but guided by the average earnings in the region.

There are situations when the average salary has not been established for a particular constituent entity of the Russian Federation. In this case, the all-Russian indicator is taken into account. Information on average earnings is presented on the official website of Rosstat of the Russian Federation, and anyone can access it.

The calculation of alimony for individual entrepreneurs based on average earnings is carried out in accordance with Article 102 of Federal Law No. 229 of October 2, 2007 “On Enforcement Proceedings”, as well as Article 113 of Federal Law No. 223 of the SK. Payments from average earnings are made in the same way as with payments in the form of a % of income.

For example, Gavrilov filed a zero declaration for December 2017. The man lives in Moscow and is obliged to pay monthly 25% of his earnings for the child left with his ex-wife.

According to Rosstat, the average salary in the region was 63,000 rubles (conditionally). This means that our individual entrepreneur with a zero declaration must transfer 63,000 * 25% = 15,750 rubles for child support.

He is obliged to pay this money even in the absence of official income.

If the individual entrepreneur’s husband does not transfer the funds within the established time frame, a delay occurs. A penalty of 0.5% for each day may be charged on the amount of debt of an individual entrepreneur (Article 115 of the SK)

Child support, if the father is an individual entrepreneur, is withheld. The only question is the amounts and procedure for receiving funds. Know your rights.

Just like any person, an individual entrepreneur must take care of his children. The procedure for collecting alimony payments in such a situation does not change.

But if the responsibility for withholding alimony from an ordinary employee lies with the employing organization, then the individual entrepreneur himself is responsible for the correct calculation of payments. How does an individual entrepreneur pay alimony?

How to collect

Alimony is collected from an entrepreneur in the same manner as from an individual. The law defines two options for collecting alimony - voluntarily or judicially.

Voluntary payment of alimony is possible if the parents were able to reach an agreement peacefully. The parties can enter into an agreement without the intervention of third parties.

It specifies the amount of payments, their frequency, and method of payment. In order for such an agreement to have legal force, it must be concluded in writing. The finished document is certified by a notary. In this form, the agreement has the force of a writ of execution.

But not all individual entrepreneurs agree to pay alimony voluntarily. Sometimes the amount agreed upon may be too small. In this case, alimony can be collected in court.

The court will consider the circumstances of the case and assign alimony as a percentage of income or in a fixed amount. The basis for the calculation and payment of payments is a court decision and a writ of execution.

What documents are needed

The bailiff service is responsible for collecting alimony. They use executive documents as a basis. This means that before contacting the bailiffs, you must obtain a writ of execution or have an alimony agreement.

It is possible to obtain a writ of execution only after a court decision has been made to satisfy the claim for alimony.

This document is issued by the court office upon expiration of the period for appealing the court decision. To begin the legal process for collecting alimony from an individual entrepreneur, you will need to file a proper statement of claim.

The following documents must be attached to it:

• copy of passport;
• a copy of the child's birth certificate;

• a copy of the marriage certificate or divorce;

• a certificate about the composition of the applicant’s family and, if possible, the same regarding the payer.

If the plaintiff believes that other documents may be important when considering the claim, he has the right to attach them to the submitted package of documents.

As additional evidence, income certificates of both the plaintiff and the defendant, documentary evidence of child support expenses, and other data may be used.

You can contact the bailiff service if you have an alimony agreement in hand. If the agreed conditions are not met voluntarily, the assigned payments may be forcibly collected.

But the participation of bailiffs is not mandatory. You can hand over the writ of execution personally to the entrepreneur. An individual entrepreneur can independently calculate and transfer alimony to the recipient. Notes on the transfer of payments are made in the executive document.

How to calculate

Deliberate evasion by an individual entrepreneur of paying alimony may entail not only administrative, but also criminal liability.

It is noteworthy that, at the request of the plaintiff, an inspection of the commercial activities of the individual entrepreneur by law enforcement and fiscal authorities may be ordered.

If the fact of arrears in alimony is established, the entrepreneur’s property may be seized and subsequently confiscated.

Video: Alimony from individual entrepreneurs, how to calculate

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.

Dear visitors! Due to the fact that legal issues are individual, and articles are for informational purposes only, we advise you first of all to use the services of free legal advice. You can ask your question in this form or contact a lawyer via chat.

In the modern age of development of market relations, a large number of our fellow citizens are starting to engage in entrepreneurship and develop their own business. At the same time, the issue of collecting alimony from an individual entrepreneur becomes very relevant.

An individual entrepreneur (IP) is obliged to pay alimony in full compliance with the norms of the RF IC, the same as paying alimony for ordinary work. The payment of alimony from an individual entrepreneur is in no way connected with his entrepreneurial activity.

Due to the fact that the income of individual entrepreneurs may vary from month to month, the assignment of alimony for individual entrepreneurs occurs according to different standards.

Alimony from individual entrepreneurs can be collected both as a percentage of income and in hard cash terms. An individual entrepreneur must correctly determine the actual amount of alimony obligations and prevent the appearance of debt, because its occurrence may entail the accrual of penalties.

In addition, the bailiff service has every right to recover not only the entrepreneur’s income, but also property. All this, of course, occurs in accordance with the legislation of the Russian Federation on ensuring the withholding of alimony.

Alimony from an entrepreneur to UTII in 2019 (imputation)

When calculating the amount of alimony from an individual entrepreneur to UTII, the bailiff may require primary financial documentation from the payer in accordance with the Federal Law “On Accounting”. To identify actual income, an individual entrepreneur on UTII is recommended to keep a book of income and expenses. In this case, when calculating the amount of alimony, you need to take into account the amount of income reduced by the amount of expenses and the amount of taxes paid.
If the payer refuses to provide the necessary documents. which would confirm his earnings, then the amount of alimony is determined from the average salary at the time of collection of alimony in accordance with clause 4 of Art. 113 RF IC.

How to pay

The transfer of amounts for alimony obligations lies entirely with the individual entrepreneur. This is the difference between collecting alimony from employees and individual entrepreneurs. Alimony with individual entrepreneurs, as mentioned earlier, is paid in accordance with the Family Code of the Russian Federation in shares of income, or in a fixed sum of money. When paying alimony in a fixed amount, everything is clear, since it is determined in proportion to the level of the subsistence level determined by the court. But in the case of payments in shares of income, many problems and questions may arise. This question may turn out to be the correctness of determining the income of an individual entrepreneur. After all, it may be that an individual entrepreneur who voluntarily pays alimony may find himself in a position where the income from which he calculated alimony turned out to be calculated incorrectly, as a result of which arrears in alimony payments arose and the bailiff service calculated a penalty for it.

In order to prevent such situations from occurring, it is necessary to take into account some features of the payment of alimony by an individual entrepreneur, established as a share of income.

Determination of income for payment of alimony from an individual entrepreneur

One of the main questions that has remained open for a long time is what is considered the income of individual entrepreneurs who are on different taxation systems.

The answer to this question was given by the Constitutional Court of the Russian Federation,

in the Resolution of July 20, 2010 N17-P “In the case of verifying the constitutional subparagraph “h” of paragraph 2 of the List of types of wages and other income from which alimony for minor children is withheld, in connection with the complaint of citizen L.R. Hmayakyan"

In this ruling, the judges of the Constitutional Court pointed out the unacceptability of tying the real income of entrepreneurs to a specific taxation system.

Today, the general legal position of the state. authorities is as follows: Regardless of the type of taxation of an individual entrepreneur, whether he is a UTII payer or is on the simplified tax system, to calculate the amount of alimony, income from business activity is taken into account, reduced by the amount of expenses incurred in receiving it and by the amount of tax deductions required for this taxation system.

In other words, an individual entrepreneur is obliged to make alimony payments from the income that he has the right to dispose of after making tax payments to the state.

It also turns out that alimony amounts are not included in the expenses of an individual entrepreneur, since they have nothing to do with conducting business activities, but are monetary obligations arising within the framework of Family Law.

Documents for payment

To pay alimony from an individual entrepreneur, a court order (issued on the basis of a decision of the magistrate’s court) or a writ of execution is sufficient. The document will contain all the details for making alimony payments. Relevant notes and procedural actions are carried out by the bailiff service depending on whether alimony payments are made voluntarily or not.

If there is a writ of execution and a court decision, or a court order, the individual entrepreneur can only correctly calculate the amounts that are sent for transfer, and also not create preconditions and unnecessary suspicions that he is hiding some income. This may entail inspections by bailiffs.

Collection procedure:

The grounds for collecting alimony from individual entrepreneurs are provided for by the Family Code of the Russian Federation, but the collection itself occurs in accordance with the general procedure.

Grounds for recovery:

• There is no agreement between the parents on the payment of child support;
• The parent refuses to fulfill his obligations to support a minor or an adult but disabled child;
• The individual entrepreneur refuses to fulfill his obligations to support his wife or ex-pregnant wife, or raising a common child under 3 years of age;
• An individual entrepreneur refuses to fulfill his obligations to support a needy spouse or ex-spouse who is caring for a common disabled child under 18 years of age, or a disabled child of the 1st group.

How much alimony does an individual entrepreneur pay?

The amount of alimony from an individual entrepreneur is determined in accordance with Article 81 of the Family Code of the Russian Federation:

• up to 25%;
• up to 33%;
• up to 50% .

The best option for alimony payments by an individual entrepreneur is payment as a share of income, but this should be used only in the case of stable and high official income from business activities.

If the income of an individual entrepreneur is not constant or the assignment of alimony contributes to the deterioration of social services. situation of the child, the court has the right to determine the amount of monthly deductions in a fixed amount of money, in proportion to the cost of living in the region of residence of the child. You can also ask the court to assign mixed alimony, part of which will be paid in a fixed amount of money, and part - a share of income.
A lump sum of money also establishes alimony for:

• adult disabled children;
• parents caring for an adult disabled child;
• a wife or ex-wife who is raising a child under 3 or is pregnant.

Decor

To obtain alimony from an individual entrepreneur, as in all other cases, the following set of documents is required:

• passport (copy);
• child's birth certificate (copy);
• marriage/divorce certificate (copy);
• certificate from the defendant’s place of residence.

These documents are necessary both for concluding an agreement on alimony with a notary, and in the magistrate’s court, when filing an application for a court order, or.

If an agreement between the spouses is not concluded, then the magistrate’s court will also need to calculate the amount of alimony and justify the costs of maintenance.

In cases where alimony is assigned as a percentage of an individual entrepreneur’s income, it is enough to apply to the court for a court order, which is issued in a simplified manner. But to assign alimony in fixed monetary terms, you will have to prepare a statement of claim for the collection of alimony, and participate in the trial together with the second parent.

Having received a court order or a court order, you must contact the bailiff service to organize further collection of alimony.