How does an individual entrepreneur pay child support? Features of the procedure for collecting alimony from individual entrepreneurs

Is it good or bad when a citizen obligated to pay alimony is an entrepreneur - a question to which there is no way to give a definite answer. Entrepreneurship is always unpredictable. Sometimes this field of activity brings in a lot of money if the business is successful and profitable. Sometimes there is either no income at all, or the entrepreneur suffers huge losses and even becomes bankrupt.

Establishing the net income of an entrepreneur is often quite difficult. After all, he not only makes a profit, but also spends some cash to organize your business - for the purchase of raw materials, rental of premises, repair and maintenance of equipment, etc.

All this creates certain difficulties in assigning, determining the amount and collecting alimony for a child or other needy family member. Read more about Read how child support is calculated.

How is child support paid? individual entrepreneurs, let's try to figure it out in our article.

Voluntarily or through court

Alimony from the payer-entrepreneur can be collected on a voluntary basis or by court decision.

In the first case, it will be enough for him to enter into an agreement with his ex-wife (if an agreement is reached with her), in which he will indicate the method, terms and amount of alimony to be paid, and have it certified in a notary’s office.

This method is the most preferable, because only the entrepreneur himself knows his real income and will be able to establish the amount of alimony acceptable for him and his ex-wife with the child. This amount should suit both parties and not infringe on the rights of either the child or the payer himself.

Alimony from individual entrepreneurs (individual entrepreneurs) will now be paid taking into account the funds they spent on promoting their business.

If it was not possible to reach an agreement with the alimony collector on the method and amount of their payment, then this issue is resolved in court. Then we are talking about forced collection of alimony from a private entrepreneur. ABOUT maximum size We talk about alimony in the article -

Judge in mandatory will study the financial situation of both the payer and recipient of alimony, take all measures to establish the real income of the payer-entrepreneur, and then approve the procedure for collecting alimony, their method of payment and amount monthly payments. Even if the entrepreneur has zero income, no one will remove the obligation to pay alimony from him, they will simply be collected in the minimum amount.

“Solid” alimony from individual entrepreneurs

Considering that the income of an individual entrepreneur is not always constant, it is more advisable to assign alimony payments in a fixed amount.

Considering that the entrepreneur will not be able to calculate alimony before submitting the tax return. Since the interested departments consider the copy of the declaration submitted to the inspectorate to be proof of the amount of income. In the simplified tax system and the general mode, reporting is provided once at the end of the year.

In a voluntary agreement, the payer himself has the right to indicate the amount that will not hit his pocket and which he can pay monthly without the risk of being left without a normal livelihood. At the same time, this amount should be sufficient to satisfy at least the basic needs of the child and satisfy the second parent.

It is also possible that an entrepreneur, having received a large profit, will be able to voluntarily transfer for child support a large sum(or expensive property, real estate, etc.) provided that in the future he will pay less alimony or will not pay it at all.

The court will also be able to establish, but only at the request of the plaintiff. Their size will be established by the court after studying the financial situation of the parties and a detailed study of accounting documents confirming the income of the defendant entrepreneur.

The minimum that the court can order is monthly alimony in the amount of one minimum wage. Provided that the income is not high or absent at all. In other cases, the amount of “fixed” alimony will be assigned in proportion to the average income of the entrepreneur for Last year or other period of its commercial activity.

The disadvantages of assigning alimony in a fixed form are as follows. First minus. To appoint them, the plaintiff will need to apply to a city or district court; the judge will necessarily call both parties to the meeting and study their material and financial capabilities. Only after this will it make a decision and issue a writ of execution. In contrast to the simplified form of assigning “share” alimony, when the magistrate will be able to assign it without calling the parties to court.

Second minus. In the event of a sharp increase and stabilization of the income of the payer-entrepreneur (or its sharp decrease), there is a need to review the amount of alimony payments: increase (or decrease) them. To resolve this issue, it will be necessary to re-apply to the court, which only after a detailed study of the financial situation of the parties will be able to make a decision on changing the amount of monthly payments. And this is extra money, time and nerves.

“Share” alimony with individual entrepreneurs

Alimony in proportion to the payer’s income from his entrepreneurial activity are no different from alimony for an ordinary working citizen. A quarter of his monthly income will be charged for the maintenance of one child, a third for two, three, four, etc. – half.

Example
IP Novoselov P.D. operates under the general taxation regime. He pays child support for 2 children every month.
Thus, Novoselov’s income for March 2015 is 850,000 rubles,
Expenses that are included in the professional deduction amount to 540,000 rubles.
So, the amount of alimony that must be paid for March:
Let's find out the amount of income:
269 700 .
Since Novoselov has two children, the amount of alimony will be calculated at 1/3 of income.
So, the amount of alimony that Novoselov will transfer to his children will be 89,900 rubles.

In a voluntary agreement, the payer-entrepreneur himself can establish such a method of payment if he is sure that his monthly income will be stable and he will not leave his children without decent material support.

The judge will be able to establish “shared” alimony after studying financial condition affairs of an individual entrepreneur, making sure that he has a considerable stable income and is able to deduct sufficient amounts monthly for the maintenance of his child (children).

To the recipient of alimony upon concluding an agreement or issuing court decision regarding the collection of alimony as a share of monthly income, it is also important to be sure that one fine day he will not stop receiving money for the child due to the payer’s lack of income from business activities. So for the recipient, with this method of paying alimony, there is always a certain risk of being left without alimony. That is why it is more expedient to collect alimony from an individual entrepreneur in hard cash terms.

How is the amount of alimony from an individual entrepreneur calculated?

Do you know that

The departments concerned, however, did not think through one point well. Since the tax return is proof of the amount of income, it happens that errors were made in it. Therefore, a “clarification” is submitted. However, if alimony has already been calculated downward, you can pay extra. But if it’s larger, then these alimony payments cannot be recalculated.

When concluding a voluntary alimony agreement, this work falls on the shoulders of the parties making it. The payer names the amount of alimony that he is able to pay every month, and the recipient must agree with it. The form of alimony payment is also negotiated amicably by the parties. Everything is built on trust.

When assigning alimony through the court, you must be prepared for the fact that the judge will thoroughly study all the accounting documents of the entrepreneur in order to make a fair decision on collecting alimony in a certain form and size.

When calculating the monthly alimony payment, the entrepreneur’s net profit for this period is taken as the basis. And this is his entire income for the month minus income tax and the amount of expenses for business activities (purchase of raw materials, rent of premises, payment of wages to employees, etc.). It is from the monthly net profit of the entrepreneur that alimony will be collected. Provided that they are assigned in proportion to his income. The amount of “fixed” alimony does not depend on the amount of monthly income from business activities; they must be paid in any case, even in its absence.

If an individual entrepreneur evades paying alimony

Some payer-entrepreneurs naively believe that if they have no profit and are exempt from paying alimony, equating themselves with ordinary employees who sometimes do not receive wages due to the fault of the employer, and there is simply nothing to collect alimony from. Meanwhile, the alimony debt accumulates from month to month, and the alimony recipient can collect the debt as early as judicial procedure ().

In this case, the entrepreneur should be prepared for the fact that when a debt for alimony is formed, recovery can be applied not only to his personal property directly, but also to that with the help of which entrepreneurial activity is carried out (raw materials, goods, tools of production, etc. .). Such property is equated to personal property, which is the status of an individual entrepreneur and differs from a legal entity.

Therefore, when the question arises about how entrepreneurs pay alimony, there is only one answer - in any case.

If you still have questions about how an individual entrepreneur pays alimony, then ask them in the comments

With the development of economic relations and the emergence of new types of business activities, today everyone wants to try themselves as a businessman.

With the opening of a private business, the social status person, but not his alimony obligations.

The issue of collecting alimony in court from persons involved in economic activity, is very relevant.

An individual entrepreneur does not acquire a special status and is an obligated person for alimony obligations, without having separate privileges. He, just like ordinary citizens working in enterprises, is obliged to pay alimony if the need arises. The procedure and legal norms regarding the payment of alimony are equal for everyone.

Every citizen of the Russian Federation who has income that comes to him in the form of wages, or who receives income from another source, is obliged to pay funds for the maintenance of children and a spouse if they need it. This rule also applies to individual entrepreneurs.

However, when assigning assistance payments, the court takes into account the specifics of employment and the structure of receipt of funds by the entrepreneur. In this case, the court may choose one of the methods of paying alimony to an individual entrepreneur:

1. Payment from total amount earnings.
2. Payment of money.

Individual entrepreneurs should take into account the fact of how the amount of actual payments is calculated and make them accurately and correctly. Otherwise, if the calculations are incorrect, it may arise, which will lead to penalties and fines.

In addition, the issue of paying alimony to individual entrepreneurs should be taken seriously and full responsibility also because there are norms in the legislation that allow employees of the judicial system to recover the amount of maintenance not only from real profits, but also from objects owned or possessed by the entrepreneur.

How to calculate alimony from an individual entrepreneur?

In case of payment of alimony by a citizen who works at any enterprise, responsible person The accountant is responsible for the correctness and accuracy of all calculations, and not himself. With individual entrepreneurs everything is different. He bears independent responsibility for the correctness of calculations, including calculations of alimony for individual entrepreneurs, as well as for the timeliness of transfers.

According to the legal norms of family law, alimony from individual entrepreneurs is paid in one of the forms described above. With the first method (when alimony is assigned), as a rule, no questions arise. When considering the issue of alimony from an individual entrepreneur, the court assigns a certain amount proportional to the amount of the subsistence minimum.

The first option assumes the need to correctly determine that part of the entrepreneur’s income from which alimony is paid.

If an individual entrepreneur pays alimony on his own initiative, there is still a possibility of incorrect calculation. And as a result, it can form. The situation is further aggravated by the fact that bailiffs can charge a fine. And in order to avoid such negative situations, it is necessary to correctly calculate the amount of income and take into account some nuances.

How does the process of calculating the income of an individual entrepreneur for paying alimony work?

Note that for a long time there was no clear definition of income of individual entrepreneurs, which may be subject to various systems taxation. Naturally, the answer to the woman’s question: “What will be the amount of alimony if the husband is an individual entrepreneur?” was ambiguous.

This situation was clarified Resolution of the Constitutional Court of the Russian Federation No. 17-P, which defined a specific list of types of salary and other income from which alimony should be withheld. The judges focused on the fact that it is prohibited to link the income of individual entrepreneurs to any taxation system.

State bodies are currently unanimous in their position on resolving this issue. Namely, it is expressed in the fact that regardless of what tax an entrepreneur pays under the simplified tax system or unified tax system, alimony should be calculated based on his income from business minus the amount of expenses that arose when receiving it and the amount of tax payments required to be paid according to specific system taxation.

Thus, the formula for calculating alimony from an individual entrepreneur using simplified and imputation will be the same. The entrepreneur pays alimony from that part of the amount of income remaining after withholding by the tax authorities.

It is also necessary to take into account that the amount for maintenance is not an expense for the entrepreneur, since it does not relate to business operations, but arises due to alimony obligations under other rules of law.

What list of documents is required to pay alimony?

By general rule, the single document for payment of alimony by individual entrepreneurs is, it can also be issued on the basis of a court decision.

This document contains all the necessary information regarding the payment of maintenance funds. In addition, the document contains certain records about whether the payment of alimony is voluntary or forced.

An individual entrepreneur who has these documents is only required to correctly define amounts funds for maintenance. Businessmen also need to monitor their activities and make calculations correctly so as not to provoke bailiffs to conduct additional checks to identify hidden income.

How is the process of collecting alimony from an individual entrepreneur carried out?

The main disagreements regarding which maintenance funds are paid to individual entrepreneurs are enshrined in the RF IC. The following situations can be identified:

• When there is a disagreement between parents regarding the amount of child support.
• When one of the spouses refuses to pay.
• When one of the parents refuses to provide.
• When an individual entrepreneur does not want to provide financial assistance, either.
• When an entrepreneur does not want to help a financially needy spouse, or one.

How is the amount of maintenance funds calculated?

In Art. 81 of the RF IC establishes the following interest on the income of an individual entrepreneur, paid as funds for:

• 25% withheld (up to 18 years);
• 33,33% — ;
• 50% — .

In a situation where the payment of funds from the income of an individual entrepreneur in percentage form is established not in the interests of children or in the case of unstable income, the court may order the payment of a specific amount of money. This amount is set in accordance with the cost of living and is subject to monthly payment.

1. Certificate of residence (in original);
2. Copy of the passport;
3. A copy of the child's certificate;
4. A copy of the marriage certificate.

If the parties cannot reach an agreement on the payment of maintenance funds, this issue shall be considered in accordance with the procedure court session.

To receive income from an individual entrepreneur, you must go to court to obtain. If the issue is relevant, it is subject to consideration in court proceedings with the parties summoned and compliance with the entire judicial procedure.

If difficulties arise self-calculation alimony, an individual entrepreneur can hire a specialist or enter into a contract with him one-time contract for the provision of such services.

More details in the video:

Today we will be interested in child support from individual entrepreneurs. The point is that entrepreneurs, like other parents, are obliged to support their minor children. This means that alimony obligations must be fulfilled in full. But how to do that? What do you need to know about paying alimony from an individual entrepreneur?

The legislative framework

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

Divorce is not grounds for termination of parental responsibilities. This means that even after the divorce, parents remain in debt to their minor children, and to everyone.

Usually, when parents divorce, children are left with their mother. And fathers pay child support. Less often it happens the other way around. But how to fulfill the debt if the potential alimony payer is an individual entrepreneur? The answer to this question will certainly be given below.

Methods of appointment

In reality, it is not so difficult to understand how it should be. But in real life Problems arise with alimony obligations.

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

As of today, the following scenarios are encountered:

• oral agreement;
• peaceful agreement;
• court decision.

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

Oral agreement

In Art. 80 of the RF IC states that parents must support their children until they reach adulthood. But during a divorce, spouses have many problems regarding the allocation of funds for the lives of their children.

Some couples decide not to file for child support. In this case, there is an oral agreement. Child support from the individual entrepreneur is received in the amount agreed upon by the parents. Or as much as the entrepreneur wishes to transfer independently.

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

Amount of alimony according to law

They try to receive alimony from individual entrepreneurs for a child, as well as from an ordinary citizen, officially. Please note that according to current legislation there is specific sizes payments.

• 1 child - 25% of monthly earnings;
• 2 children - 33%;
• 3 or more children - 50% of a citizen’s income.

These are the indicators that recipients of funds count on. But in real life, everything is not as simple as it seems. What else should you pay attention to?

Calculation methods

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

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

• as a percentage of the entrepreneur’s earnings;
• in a fixed amount of money.

In the first case, you need to rely on the previously provided information. But what if you want to receive money in specific amounts? The other parent can apply for child support in a fixed amount. This is completely legal. And in the case of entrepreneurs, this is the system that works most often.

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

Peace type agreement

Minor children must be supported by their legal representatives until they acquire full legal capacity. This is what the current legislation says.

If one of the parents is engaged in entrepreneurial activity, and he is also the child support provider, it is possible to conclude an amicable agreement on the payment of child support. This option is found mainly in couples where the spouses are able to come to an agreement.

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

Disadvantage this decision is the actual absence of guarantees for the payment of alimony. The payer is able to stop payments. It will be possible to bring him to justice, but we will have to try.

Judgment

How do individual entrepreneurs pay child support? The surest and safest solution is to go to court. Only this arrangement is considered the official assignment of alimony.

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

About accounting income

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

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

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

OSN and alimony

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

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

"Simplified" and entrepreneurs

Individual entrepreneurs' alimony for a child when conducting activities under the "simplified" procedure is collected without much difficulty. Only “net” profit needs to be taken into account.

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

The exception is the “simplified” tax system with “6% of income”. In such circumstances, alimony is calculated taking into account the amount subject to tax payments.

UTII and patents

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

The amount of alimony from individual entrepreneurs to UTII is assigned taking into account real income, and not based on imputed profit. Accordingly, for a court decision you will have to present certificates of the entrepreneur’s income and expenses. The same applies to PSN.

The main problem is that with “imputation” it is not necessary to keep records. And therefore, there may be no information about real profits and expenses.

In this case, the funds will be calculated taking into account the average earnings in a particular region. Accordingly, child support payments may turn out to be paltry compared to the profitability of the business.

Impermanence

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

Typically, in this case, the parties either enter into an alimony agreement, or the court assigns a fixed amount of funds. This is normal. The cost of living of the city is taken into account, as well as the average salary in the region.

Suspension of activities

Sometimes it happens that an individual entrepreneur is registered, but he does not conduct his activities. That is, he has no expenses or income. What awaits a potential alimony recipient?

Some believe that the suspension eliminates child support obligations. But that's not true. Alimony is still awarded. Only this happens in court and taking into account the average wages in the city.

About the conclusion of the agreement

Now it’s clear how an individual entrepreneur pays child support in one case or another. The amount of payments may vary - from several thousand rubles to decent numbers.

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

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

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

Important: Notary services usually require an additional fee. On average, the action costs 2-3 thousand rubles.

Features of IP payments

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

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

1. If an individual entrepreneur has new dependents, you can apply for a recalculation of payments.
2. If necessary, the recipient of the funds can go to court to increase alimony. You will have to prove and confirm your position.
3. Alimony payments are usually subject to indexation. And it doesn’t matter who exactly allocates the funds - an entrepreneur or an ordinary hard worker.

Reasons for non-payment

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

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

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

If the individual entrepreneur closes the case, this will not relieve him of responsibility for child support. In addition, deprivation of parental rights is also not grounds for termination of payments. These rules are dictated by the current legislation of the Russian Federation.

Conclusion

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

Failure to pay child support is a crime. It entails many sanctions. For example:

• deprivation of driver's license;
• arrest;
• seizure of property;
• the possibility of collecting a penalty;
• impossibility of leaving Russia.

All of the listed measures to combat alimony defaulters are imposed on each debtor. It doesn’t matter whether it’s an individual entrepreneur or an ordinary hard worker.

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.

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

There are two ways to collect 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 financial security 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).

Note! Filing a statement of claim should not burden the plaintiff, since the law requires the repayment of costs when registering alimony from the responding party.

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. Average is used wage in the country. Based on this figure, the amount of alimony is calculated according to the standard principle.
2. The amount of funds needed for financial content child. 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

Neglecting the requirements for paying child support for minor children is fraught with problems with the law.

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

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

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. However, “The Concept of State Family Policy in 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. IN statement of claim it is necessary to prescribe 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 systems taxation 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, an 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, confirmation of the income of an individual entrepreneur is a declaration on single tax. 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). Commissioners officials give a recommendation to use 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 minimum size living wage. Today, the federal minimum wage is 9,489 rubles.

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