Alimony for a child from an IP. How do sole proprietors 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 him, an individual entrepreneur is obliged to observe them as well as an ordinary employee, since such payments are not connected with the implementation of commercial activities. Thus, citizens who receive a salary or other fixed income are obliged to provide financial support to their own children and spouses who are in need. And IP is no exception to this rule.

Alimony from an individual entrepreneur

In general, the procedure for establishing, calculating and paying maintenance payments remains unchanged. Nevertheless, the "Concept of State Family Policy in the Russian Federation for the period until 2025" of 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

The payment of alimony can be made both voluntarily and in court. If the parties fail to agree amicably, alimony is collected in a lawsuit or writ proceedings. In the statement of claim, it is necessary to prescribe the method of receiving alimony payments - as a percentage of the income of the individual entrepreneur or in solid monetary terms.

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

The collection of alimony, according to the law, is made in shares of income or in a fixed amount 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 an individual entrepreneur who is obliged to pay alimony. It is noteworthy that even voluntary alimony payments can put an individual entrepreneur in a situation where income is incorrectly calculated. As a result, alimony arrears are revealed, in addition, bailiffs calculate a fine.

In order to avoid such annoying misunderstandings, certain features of the payment of alimony to individual entrepreneurs, which are established in shares of income, should be taken into account.

The collection of alimony payments from individual entrepreneurs forcibly provides for control over the income of a businessman, carried out by enforcement proceedings. The tax service does not have the right to refuse to disclose the data contained in the tax returns of individual entrepreneurs.

That is, an individual entrepreneur who pays alimony, who does not pay them, finds himself in a rather vulnerable position in comparison with an ordinary citizen. In order not to get into a similar situation, it is necessary to take into account and pay alimony payments in a timely manner.

Calculation

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

Regardless of (payers of UTND or "simplified"), when calculating alimony payments, they must take into account income from entrepreneurial activity, reduced by the amount of expenses incurred to receive it, and by the amount of taxes provided for by the taxation system they apply.

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

Alimony payments for minor children in accordance with Art. 81 of the RF IC may 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 the payment of alimony in the above way can only worsen the financial situation of the child, the judge may assign maintenance payments in a fixed amount of money proportional to the specific subsistence level.

So, we focus your attention on the fact that the subsistence minimum (indicated for the 3rd quarter of 2017) is:

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

Payments for the "simplified"

In the case of a simplified taxation system, a single tax declaration serves as confirmation of the income of an individual entrepreneur. However, there are 2 varieties of the simplified tax system - “Income” and “Income minus expenses”.

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

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

Alimony from the "substitute"

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

The answer to it lies in one of the Letters of the Ministry of Finance (dated 17.08.12). Authorized officials give a recommendation to use real income received by individual entrepreneurs to calculate alimony.

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

Law enforcement and legislation within the framework of maintenance 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, in terms of alimony and the implementation of their payments by individual entrepreneurs, no global changes are expected. Meanwhile, the article above describes that alimony can be collected from an individual entrepreneur not only as a percentage of his business income, but also by establishing a fixed amount of money calculated on the basis of the subsistence minimum. It is in this direction that, starting from January 1, 2018, there were changes associated with the annual increase in the minimum subsistence level. To date, the federal minimum wage is 9,489 rubles.

How to pay alimony for individual entrepreneurs on a “simplification” (STS, simplified taxation system), on UTII (“on imputation”) or if there is no income (with zero income)?

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

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

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

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

How to get alimony from IP? If it is not possible to 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 Art. 87 of the RF IC), to 1 spouse or ex-spouse (according to the norms of Art. 91 of the RF IC), as well as to other family members (according to Art. 98 RF IC).

How is alimony calculated from an individual entrepreneur 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 amount of money (TDS) or in a mixed way (% of income + a certain fixed amount.

The amounts are specified in Art. 81 RF IC and art. 83 RF IC. The norms indicate that the funds are paid "from wages or from other income."

The concept of "other" includes, among other things, entrepreneurial activity:

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

50% of the amount 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%) for a minor child.

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

If next month an individual entrepreneur receives 1,000 rubles of income, he will transfer 250 rubles. for the maintenance of the child. Accordingly, the necessary other ways that will "secure" children.

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

"Fix" can be calculated by the court or prescribed in the agreement (if you decide to agree "peacefully").

The amount may change in the future: with each change in the cost of living (PM), it is indexed. Please note that on November 14, 2017 at Art. 117 RF IC amended.

The bottom line is that indexation is carried out in proportion to the growth of the PM value for a particular socio-demographic group of the population (the amount is set in the corresponding subject of the Russian Federation at the place of residence of the recipient receiving alimony).

If in the subject of the Russian Federation there are no subsistence minimum values, then the values ​​​​in general for the Russian Federation are used.

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

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

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

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 done. If the amount of alimony is set in%, then the shares are calculated.

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

Accordingly, it is necessary to calculate the shares. If you do not know how payments are indexed correctly, you can contact the bailiff service.

The bottom line is that you receive funds at the same time 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 accruing alimony. For example, a fixed payment of 3,000 rubles is set for business income, and a share of 25% of profit (4,000) is set for income from real estate rent.

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

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

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

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

The Constitutional Court, in its decision of July 20, 2010 N 17-P, fixed a clear position: the basis for the payment of alimony = income of an individual entrepreneur - expenses incurred in connection with the implementation of entrepreneurial 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 the payment of alimony!).

For example, IP Kuznetsov was given 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 should I pay child support and how is the base determined? 10% will not be withdrawn from all 500,000!

To determine the base, we need to subtract from the total profit the costs associated with the implementation of entrepreneurial activities. In our example, it turns out:

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

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

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

The peculiarity is that the entrepreneur is, as it were, "charged" with a certain income (ie, 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, fixed a different formula. She looks like this:

The basis for calculating alimony \u003d income of an individual entrepreneur selling products (services) - the amount of expenses incurred by him.

Of course, all expenses must be documented (waybills and waybills, strict reporting forms, payment orders, contracts, and others). The scheme used is the same as for IP on the simplified tax system.

Alimony from IP to OSNO (the 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 either have to contact the individual entrepreneur or contact his accountant.

If there is no income, individual entrepreneurs submit the so-called "zero declarations". Sometimes "zeros" are compiled on purpose (to avoid payments established by law).

In this case, the child may be left without protection and without means of subsistence. The legislator has eliminated this "legal loophole", so you don't have to worry.

Clause 4, Article 113 of the IC states that in the absence of wages or documents confirming income, the calculation is based on 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 already guided by the average earnings in the region.

There are situations when the average salary has not been established for a particular subject 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 the Federal State Statistics Service of the Russian Federation, and anyone can access them.

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

For example, Gavrilov filed a zero declaration for December 2017. Men live in Moscow and are obliged to pay monthly 25% of earnings for a child who remains 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 the maintenance of the child.

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

If the IP husband does not transfer funds within the set time frame, a delay is formed. A penalty of 0.5% for each day may be charged on the amount of debt of an individual entrepreneur (Article 115 of the UK)

Child support, if the father is an individual entrepreneur, is withheld. The question is only in the amounts and the procedure for obtaining 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 child support 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. Legislation defines two options for collecting alimony - voluntarily or judicially.

Voluntary payment of alimony is possible if the parents managed to agree amicably. The parties may, without the intervention of third parties, conclude an agreement.

It specifies the amount of payments, their frequency, method of payment. For such an agreement to be valid, it must be 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 under the agreement can be too scanty. In this case, alimony can be collected in court.

The court will consider the circumstances of the case and will 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

Alimony collection is handled by the bailiff service. As a basis, they use executive documents. And this means that before contacting the bailiffs, it is necessary to obtain a writ of execution or have a maintenance agreement.

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

This document is issued by the office of the court after the expiration of the period for appealing a court decision. To start a lawsuit to recover alimony from an individual entrepreneur, you will need to file a proper statement of claim.

The following documents must be attached to it:

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

• a copy of the certificate of marriage or divorce;

• a certificate of the applicant's family composition and, if possible, the same for the payer.

If the plaintiff believes that other documents may be relevant in the consideration of the claim, he has the right to attach them to the submitted package of documents.

As additional evidence, income statements of both the plaintiff and the defendant, documentary evidence of expenses for the maintenance of the child, and other data can be used.

You can contact the bailiff service, having a maintenance agreement in your hands. If the agreed conditions are not met on a voluntary basis, the assigned payments may be collected compulsorily.

But the participation of bailiffs is not mandatory. You can transfer 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 entered in the executive document.

How to calculate

Conscious evasion of an individual entrepreneur from paying alimony can 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 IP by law enforcement and fiscal authorities may be appointed.

When establishing the fact of debt on alimony, the entrepreneur's property may be seized with subsequent confiscation.

Video: Alimony with IP, how to calculate

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

The amount of recovery of amounts from IP

If funds for the maintenance of children after a divorce are collected from an employee, then usually there are no problems. Alimony is withheld simultaneously with payroll, and the accountant performs all financial transactions. Difficulties are possible if the payer is engaged in entrepreneurial activity.

Many believe that in this case the entrepreneur does not have to pay anything, since he does not have a permanent job. When withholding alimony, accruals are made from the income received, regardless of the availability of a place of work. At the same time, an individual entrepreneur is himself 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 that exists in our country provides for the payment of monthly amounts for children upon divorce in the following cases:

1. For the provision of minor children at the rate of one child 25%, for two children 33.3%, for three or more - 50% of the amount of net profit.
2. To provide adult disabled children.
3. To provide for a former pregnant spouse or caring for children under 3 years old.
4. To provide for the former spouse and the person caring for a minor child with a disability or a disabled person of the 1st group since childhood.

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

Back to index

What indicators determine the amount of payments?

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

Entrepreneurs have the opportunity to pay taxes in various ways:

Single tax on imputed income (UTII). If an individual entrepreneur is on UTII, how to pay alimony? In this case, taxes are paid out of the estimated profit.

However, to calculate the amount, the real profit received is taken, i.e., expenses for one or another entrepreneurial activity and the payment of necessary taxes are deducted from the amount of income. From the amount thus received, alimony is calculated from the individual entrepreneur to UTII. A tax return with the specified amount of the Single Imputed Income cannot serve as reasonable evidence in the appointed trial. An individual entrepreneur will have to submit documents reflecting real income and expenses to the court in order to correctly calculate alimony. If such documents are not maintained under single taxation, the Russian Ministry of Finance claims that it is possible to calculate the amount of monthly payments based on the approximate average salary in the Russian Federation.

Simplified taxation system (UNN). Expenses, taxes, insurance payments for entrepreneurial activity are deducted from the profit received. The net profit of the entrepreneur remains, from which payments for the maintenance of children after a divorce are calculated.

General system of taxation (OSNO). Recovery is carried out from the amount of funds remaining after the deduction of business expenses and payment of taxes from the net income received.

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

At the same time, payments for the maintenance of children are in no case considered expenses related to entrepreneurial activity. If the payer is a co-founder of a limited liability company (LLC), then alimony is deducted from all profits received, including from the management of the enterprise.

Back to index

What documents need to be provided?

If the issue of payments on a voluntary basis is not resolved, then it is necessary to apply to the court. To collect payments for the maintenance of children after marriage, it is necessary to submit:

• certificate of residence;
• copy and original of the passport;
• a copy and original of the birth certificate of children;
• a copy of the marriage certificate.

If the payments have a fixed amount, then a court session is held with the invitation of both parties. If there is a question about the collection of interest on income, then in court it is necessary to obtain an order on the basis of which the forced collection of alimony will be carried out. Bailiffs can help.

If the amount payable is calculated incorrectly, interest may be charged on the resulting debt. If the money for the maintenance of children is not paid on time, the bailiffs can seize the property of the entrepreneur, for example, 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 the articles are for informational purposes only, we advise you to first of all use the services of a free legal consultation. You can ask your question in this form or contact a lawyer via chat.

In the modern age of the development of market relations, a large number of our fellow citizens are beginning to engage in entrepreneurship and the development of 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, equivalent to how ordinary jobs pay alimony. The payment of alimony with an individual entrepreneur is in no way connected with the implementation of entrepreneurial activities by him.

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

Alimony from IP can be recovered both as a percentage of income, and in solid monetary terms. An individual entrepreneur needs to correctly determine the actual amount of maintenance obligations and prevent the appearance of debt, because its appearance may entail the accrual of penalties.

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

Alimony from an entrepreneur on UTII in 2019 (imputation)

Calculation of the amount of alimony from an individual entrepreneur to UTII, a bailiff may require the payer to provide primary financial documentation 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, it is necessary 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 size of the average salary at the time of collection of alimony in accordance with paragraph 4 of Art. 113 RF IC.

How to pay

The transfer of amounts for maintenance obligations lies entirely with the individual entrepreneur. This is the difference between collecting alimony from employees and individual entrepreneurs. Alimony with IP, as mentioned earlier, is paid in accordance with the Family Code of the Russian Federation in shares of income, or in a fixed amount of money. When paying alimony in a fixed amount of money, 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 can arise. Such a 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 such a position that the income from which he calculated alimony was calculated incorrectly, as a result of which alimony arrears were formed and the bailiff service calculated a penalty on it.

In order to avoid such situations, it is necessary to take into account some features of the payment of alimony by an individual entrepreneur, established in shares of income.

Determination of income for the payment of alimony from an individual entrepreneur

One of the main questions that 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 Resolution N17-P of 20.07.2010 “On the case of checking 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 decision, the judges of the Constitutional Court pointed out the unacceptability of tying the real incomes of entrepreneurs to a specific taxation system.

To date, the general legal position of the state. bodies 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, business income is taken into account, reduced by the amount of expenses incurred when 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 income that he has the right to dispose of after making tax deductions to the state.

It also turns out from this that the amounts of alimony are not included in the expenses of the individual entrepreneur, since they have nothing to do with doing business, but are monetary obligations that have arisen under Family Law.

Documents for payment

To pay alimony with an individual entrepreneur, a court order (issued on the basis of a decision of the world court) or a writ of execution is sufficient. The document will contain all the details for making payments on alimony. Appropriate marks and procedural actions are made by the bailiff service depending on whether the alimony payments are made voluntarily or not.

If there is a writ of execution and a court decision, or a court order, an individual entrepreneur can only correctly calculate the amounts that are sent for transfer, and also not create prerequisites and unnecessary suspicions that some kind of income is hidden by him. This may lead to checks by bailiffs.

Collection procedure:

The grounds for collecting alimony from an individual entrepreneur are provided for by the Family Code of the Russian Federation, while the collection itself takes place in a general manner.

Grounds for collection:

• There is no agreement between the parents on the payment of alimony;
• 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 the age of 3 years;
• An individual entrepreneur refuses to fulfill his obligations to support a needy spouse or former 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 with 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 paying alimony by an individual entrepreneur is payment in shares of income, but this should only be used if there is a stable and high official income from entrepreneurial activities.

If the income of an individual entrepreneur is not constant or the appointment of alimony contributes to the deterioration of social. the 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 subsistence minimum in the region where the child lives. You can also ask the court to order mixed alimony, some of which will be paid in a fixed amount of money, and some - a share of income.
In a fixed amount of money, alimony is also established for:

• adult disabled children;
• parents providing care for an adult disabled child;
• a wife or ex-wife who is raising a common child up to 3 or is in a state of pregnancy.

Decor

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

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

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

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

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

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