Alimony with SP judicial practice. How does a sole proprietorship pay child support?

Every citizen who has minor children is obliged to support them (Article 80 of the RF IC). This applies to both parents, even if they are divorced and one of them lives separately. This is called alimony. They can be paid in a fixed amount or as a percentage of income (Article 81 of the RF IC).

And how does a citizen pay alimony if he is registered as an individual entrepreneur?

Calculation and payment of alimony

If the court has assigned a fixed amount of child support, then there are no problems with payment. IP every month a certain date lists this amount. And if the amount of alimony is set as a percentage of income, then certain difficulties arise.

The fact is that alimony is paid from the income of an individual entrepreneur - that is, from those incomes that were received as a result of his entrepreneurial activities. As a rule, this is the only source of income for an individual entrepreneur.

Difficulties arise with the definition of this very income. What is considered the basis for the calculation of alimony. Judicial practice in these cases is different, but there are two ways to determine the income of an individual entrepreneur.

• In the first case, the courts recommend determining the amount of a citizen's income based on the entire amount of an individual entrepreneur's income.
• In the second option, the court proposes to calculate income from the profits of individual entrepreneurs.

In addition, it matters what taxation regime the individual entrepreneur applies.

As with ordinary citizens, there are non-payers among individual entrepreneurs. With employees, alimony is collected from the salary. However, they try to hide this salary in every possible way.

For IP, the situation is quite different. It is much more difficult for him to hide his income than for a citizen who receives a "salary in an envelope."

The forced recovery of alimony from an individual entrepreneur is an established procedure for bailiffs. Having initiated enforcement proceedings, they have the right to even confiscate the property of the individual entrepreneur in favor of the recipient.

Payment of alimony under various tax regimes

If the IP uses UTII, then the tax base for paying the tax is "imputed", that is, the estimated income (Article 347 of the Tax Code of the Russian Federation). The question arises - from what amount should he calculate alimony?

The Ministry of Finance answered this question in its Letter No. 03-11-11/250 dated 17.08.12. Officials recommend using for the calculation of alimony real income received by the entrepreneur.

Thus, an individual entrepreneur on an “imputed” basis must calculate alimony from the income that was obtained as a result of the activity, reduced by the amount of expenses necessary to obtain this income and by the amount of the “imputed” tax. The amount received will be the basis for the calculation of alimony.

If the entrepreneur applies the general system of taxation (i.e. DOS), then alimony will be charged in exactly the same way as income tax.

With DOS, alimony is accrued from net income IP (profit), that is, from the income that the IP has left after paying all taxes and deducting all expenses.

Calculation of the amount of alimony USN occurs in exactly the same way as in the OSN. The “net” income of an individual entrepreneur on a “simplified” basis is taken as the basis.

Alimony with LLC

Alimony is calculated from the total income of a citizen. The income of a citizen also includes income received from participation in the management of the property of an enterprise. That is, interest on shares, dividends, payments on equity shares and more. This is stated in the List of types of wages from which alimony is deducted dated August 15, 2008 No. 613.

Thus, the founders of enterprises of various forms of ownership, receiving any income from the activities of this enterprise, must take it into account when paying alimony.

Judicial practice: recovery of alimony.

The citizen Samokhvalova I.P. applied to the court. with a claim for an increase in the amount of alimony. Samokhvalova's ex-husband pays alimony as a percentage of wages. Samokhvalova receives about 3,000 thousand rubles for the maintenance of her daughter.

The plaintiff stated that the defendant owns expensive equipment and is an individual entrepreneur, has a high income and evades the obligation to support their minor daughter. The plaintiff asks to review the amount of alimony.

The court, having considered all the circumstances of the case, recognized that the defendant intentionally evaded paying alimony, which violates the property rights of the child and puts in a difficult financial situation not only his daughter, but also his ex-wife, who spent almost all her salary on the maintenance of her daughter.

After considering the claim and examining the evidence of the financial situation of the defendant, the court ruled that the defendant must pay alimony in the amount of 25% not only of wages, but also of the income of the individual entrepreneur. Thus it is the court granted the claim Samokhvalova AND.P. in full.

Hello! In this article we will talk about alimony with IP.

Today you will learn:

1. Who can be the recipient of alimony;
2. How is child support calculated?
3. The procedure for determining the amount of alimony and methods of recovery;
4. Grounds for reducing child support.

general information

Alimony - obligatory cash payments made on the basis of law or agreement by the payer (obliged person) in favor of the recipients.

Children, close relatives, spouses are recognized by law as recipients (we will consider a specific list below).

The amount of alimony is calculated according to the rules established by law. The calculation in most cases depends on the salary and income from the entrepreneurial activity of the payer, his financial situation, special status.

At the same time, in the case of wages, uniform calculation rules apply, so it is usually not difficult to determine them. But in order to correctly collect alimony from it is often necessary to take into account many other factors, including the reporting form and the applicable one.

Recipients

What alimony pays IP?

Depends on the recipient.

The right to receive alimony can be exercised by:

• Minor children - the payer will be one of the divorced spouses, with whom the children do not live;
• Adult children, whose special status does not allow them to engage in income-generating activities, including full-time students, disabled people - father and mother are recognized as payers;
• Spouses or former spouses who are unable to earn money and are low-income or support a disabled child have the right to demand maintenance from their husbands or wives, including ex-wives.

General rules for the payment of alimony for individual entrepreneurs

How are alimony paid? There is a voluntary procedure for the purpose of which the payer and the recipient or the representative of the recipient enter into an amicable agreement, which indicates the calculation of alimony, methods of receipt.

The main requirement is that the amount determined by the parties themselves must not be less than that which the judicial authority could award.

Alimony can also be paid by a court decision, which is binding. If the debtor refuses to fulfill it, there is a recovery by the bailiffs.

The recipient or his representative, when applying to the court, provide for demonstration the originals of the following documents (copies of these documents are attached to the statement of claim):

• Passports;
• Birth certificates of the child;
• Marriage or divorce certificates;
• Certificate of family composition (recipient and payer);
• Certificate of disability or other document indicating the special status of the recipient.

How does an individual pay child support??

Alimony payments must be made in accordance with the following rules:

• For the calculation, the amount of net profit is used, taking into account taxes paid;
• When there is information about the monthly stable amount of earnings of the entrepreneur, the court may decide on a proportional collection system. For example, 25% of income for one child, 33% for two and 50% for three or more children. In practice, this method is rare, since income from entrepreneurial activity is poorly predictable;
• Entrepreneurial income, which varies widely over time, is subject to the rules for payment in a fixed amount of money. It does not depend on the specific amount of income. Even if it was zero for some month, the payer is still obliged to make deductions.

One option may be to collect child support, partly in a fixed amount, and partly as a percentage of profits. This method will simultaneously protect the rights of the recipient when the individual entrepreneur does not receive high incomes, but at the same time receive decent content when the businessman's income grows again.

It is worth noting that the payment of alimony should occur even if the payer is in the status of an individual entrepreneur, but is not engaged in any income-generating activities. Alimony, if the husband is an individual entrepreneur without income, is calculated based on the average wages in the region.

We examined how alimony is established if the father is an individual entrepreneur, but how is alimony calculated in relation to, say, close relatives, spouses? The amount of maintenance payments in this case is determined by the judge, taking into account the financial situation of the payer and the recipient.

Entrepreneur on the general system of taxation

So, if the IP acts on the general taxation system, then it is easiest to calculate the amount of alimony. As mentioned earlier, the tax base is used for the calculation - the entrepreneur's income minus expenses and taxes.

Example. An entrepreneur with a net income of 30,000 per month (after taxes and expenses) will be required by court order or voluntary agreement to pay at least 25% of this amount. That is, alimony from income will be at least 7,500 rubles.

Simplified taxation system

Alimony for (STS) is established depending on the accounting for expenses.

In the first case, when the profit from which alimony is deducted is income minus expenses, everything is simple. For confirmation and calculation, the IP provides a book of income and expenses. They cannot not have this book - its maintenance is obligatory by virtue of the law.

Simplified income. In this case, it is already more difficult to calculate the maintenance base, since it is difficult to establish expenses. It is not necessary to keep a book of income and expenses in this case, but it could be useful for submitting to the court and calculating alimony. If such a book is not maintained, then in the absence of other evidence of the expenses incurred, the entrepreneur may be charged based only on income.

To prevent this from happening, you should always keep the primary accounting documents and do not forget to provide confirmation of the costs listed in Art. 346.16 of the Tax Code.

How are alimony for individual entrepreneurs calculated on the simplified tax system if the declaration on the basis of which income is clarified is to be drawn up once a year? After all, child support payments must be made monthly. In a voluntary agreement, you can specify that payments are made once for the entire year. But what if such an agreement cannot be reached?

Based on the logic of Russian legislation, we can conclude that in this case, how much alimony an individual entrepreneur should pay will depend on the average earnings in the region.

Subsequently, after the appearance of a declaration in a year, the recipient of alimony or his representative may apply to the court with a request to recalculate the alimony if, according to the declaration, the income of the payer far exceeds the fixed amounts of payments established earlier by the court.

UTII

An interesting issue is the payment of alimony for those individual entrepreneurs who use the taxation regime on imputed income. According to this regime, the entrepreneur's income is recognized as predicted and does not depend on the indicators of real profitability.

How are alimony paid for? Based on the actual amount of income, in accordance with the declaration, or based on the base of the projected income?

According to the current law, the amount of imputed income is used in the calculation, and not real. To determine the maintenance base, you can only use the costs provided for by law for the payment of benefits to employees at the expense of the employer and contributions to various funds, including health insurance, pension.

So, let's say the court sets proportional values ​​for alimony payments in relation to the income of an individual entrepreneur working with UTII. But how to calculate alimony if such an entrepreneur has a zero declaration? After all, it turns out he did not receive any income.

Based on the foregoing, an important conclusion can be drawn that in this case, too, the amount of alimony with zero income should be paid based on the amount of imputed income.

Responsibility

You should not neglect the obligation to pay alimony, otherwise it may suffer significant losses, since alimony that has not been paid in previous periods (for 3 years) accumulates and eventually turns into a significant debt.

Examples of calculating the amount of alimony

Below are examples of different situations in which an individual entrepreneur pays alimony.

Minor children

Imagine a situation in which the payer of alimony in favor of minors is an entrepreneur who has three minor children.

The entrepreneur works on OSNO. His profit is 100,000 rubles after paying all necessary deductions and taxes. The court, most likely, will appoint alimony in the amount of 50,000 rubles. That is 50%. A voluntary agreement may establish an amount not less than this.

Close people: spouses

If, in the situation presented above, the alimony recipient will be a spouse or other close relative, then the decision on the amount of payments will be made by the judicial authority, which will evaluate all the necessary circumstances, including the alimony recipient's needs for any treatment, care, the ability of the individual entrepreneur to make payments . A profit of 100,000 rubles allows the court to allocate a significant part of this amount for alimony.

How can an individual entrepreneur reduce the amount of alimony

An individual entrepreneur has the right to reduce the burden of paying alimony, using one of the following legal grounds:

1. Impairment of health. An entrepreneur is an individual, a person. Due to illness, he may need special care and additional costs for treatment.
2. The minor recipient of alimony began to carry out a labor activity that brings a good income. Provided that he is engaged in this activity not because of the insufficient amount of alimony payments.
3. Significant income of an individual entrepreneur. For example, out of 100,000 rubles for the maintenance of 3 children, 50,000 is a very decent amount. And if the entrepreneur receives a monthly profit of 500 thousand rubles? 50% of this amount is a clear excess; a smaller amount is enough for a decent maintenance of minors.
4. The child is kept in a state and municipal shelter. In other words, funding is already being allocated to ensure it. An individual entrepreneur may try to reduce the amount of alimony, citing the fact that the child is state dependent.
5. Income decline. Suppose an individual entrepreneur has difficult times and the real profit is no more than 10,000 rubles. If he begins to give half of this amount to the maintenance of children, then, most likely, he will not be able to provide for himself.

Parents, regardless of their occupation, position and social status, are obliged to financially support their children until they reach adulthood. In the event that one of the parents evades this obligation, measures may be taken against him for its enforcement in the form of assignment of alimony(Art. 80 RF IC).

If the deviant parent is individual entrepreneur, it is possible to recover alimony from him, as well as from any other person who is obliged to support his child, as a percentage of his income or a fixed amount of money.

However, a feature of collecting alimony from an individual entrepreneur (hereinafter - IP) is that:

1. The entrepreneur's income is a variable unit, and sometimes it is “zero” (i.e., there is no income at all), and certain difficulties may arise in calculating the amount of the fee in share terms.
2. The entrepreneur himself is responsible for the correct calculation of monthly amounts, and he also controls the correctness of these calculations, which is important when forming maintenance debts and getting into the lists of debtors.

As a rule, there are fewer problems with withholding maintenance payments from IP in solid monetary terms - the most difficult process is determining the established share of the income that the IP received in each particular month.

Collection of alimony from an individual entrepreneur

Alimony from the entrepreneur who refuses material participation to a child, it is not only possible, but also necessary to recover - there are more than enough tools for their retention and correct deduction, and the prescribed liability for non-payment varies from administrative to criminal.

The procedure for assigning alimony from individual entrepreneurs does not differ from the appointment from persons with other types of earnings, as well as the unemployed, pensioners and the disabled.

There are 2 ways in which you can receive alimony payments, including from IP income:

1. Voluntary(amicable) agreement between the father and mother of the child is a conclusion on the payment of alimony, which stipulates:
   • order;
   • terms;
   • payment amounts;
   • indexing;
   • responsibility for non-execution of the document;
   • other conditions and clauses relevant to the parties.
2. possible in the case when the entrepreneur refuses to enter into a voluntary agreement and does not participate in the maintenance of children. Such behavior of the non-payer compels the other party to apply to the court with a claim for the recovery of funds.

Payment of alimony by agreement of the parties

Agreement on the payment of alimony- the most beneficial solution to the maintenance problem, since it is drawn up on mutually beneficial terms for both parties, the amount of payments does not have to be monthly (which is convenient for the payer), and higher than it is possible to establish in court (which may be beneficial for the recipient).

To draw up such a document, the parties need to contact the notary office with the following documents:

• parties' passports;
• birth certificate of the child;
• IP income statement.

The cost of a notarized conclusion of a document-agreement will cost parents 5,250 rubles.

If the terms of the agreement are not fulfilled, this document can be transferred to bailiffs for its subsequent implementation, since it has the power of a judicial writ of execution(Clause 2, Article 100 of the RF IC).

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How to collect alimony from an individual entrepreneur?

The calculation of alimony from an individual entrepreneur for a child in a court of law using a simplified method, i.e. in connection with the filing, is unlikely to become possible in this situation, since it requires the applicant to provide a certificate from the place of work on the salary of the defendant, which the claimant will most likely be denied .

Served in the world court (Article 23 of the Code of Civil Procedure of the Russian Federation) according to the rules alternative jurisdiction(i.e. at the place of residence of either the plaintiff or the defendant) and must have the following documents attached:

1. copies of the passports of the parties, and the defendant - if available;
2. a copy of the birth certificate of the child (children);
3. a copy of the divorce certificate (if available);
4. confirmation of separation or actual absence of family relations;
5. information about the composition of the family;
6. claimant's income statement;
7. information about the defendant (in the absence of documentary - oral in the statement of claim).

According to paragraphs. 2 p. 1 art. 333.36 of the Tax Code of the Russian Federation, the state duty in cases of alimony is levied on the defendant, therefore, the plaintiff does not need to pay anything when filing a statement of claim for the appointment of payments.

How is alimony calculated if the father is an individual entrepreneur?

According to Art. 81 RF IC and art. 83 of the RF IC, alimony for minor children can be collected:

1. :
   • a quarter of earnings (25%) for maintenance;
   • the third part (33%) -;
   • half (50%) - or more (it must also be borne in mind that 50% of deductions from earnings is not the maximum possible amount to be withheld, in some cases, maintenance costs can reach);
2. (hereinafter - TDS) - a fixed payment of alimony payments is established by a court or agreement, which is subsequently subject to indexation with an increase in the living wage (Article 117 of the RF IC).

   Without fail, TDS is resorted to in the event of the appointment of payments (pregnant or on maternity leave), as well as for the maintenance of adult children recognized as disabled, requiring the care and financial support of their parents.

3. Mixed way - those. - this procedure is resorted to when the defendant's income is both stable and unstable and comes from different sources.

Example. Defendant Ivanov is engaged in entrepreneurial activity - his income from it is unstable, in addition, the defendant rents a two-room apartment, for which he receives a monthly payment in the amount of 20,000 rubles. When collecting alimony, the court chose a mixed method of withholding - both in shares (1/4 of the rent, since this amount is stable) and in a fixed sum of money from a variable income from entrepreneurship in the amount of 5,000 rubles.

If a fixed (fixed) amount does not raise questions other than it, then the deduction of a fixed share of income is a more difficult issue for individual entrepreneurs, which at one time gave rise to a sufficient number of disagreements.

How to pay alimony for individual entrepreneurs on simplified taxation (STS), UTII, patent and other taxation schemes?

The main thing to pay attention to is the correct definition of the amount that is considered the net income (profit) of the entrepreneur.

Since alimony is funds calculated from the actual income received “in the hands” of the payer, alimony payments from individual entrepreneurs are made from the amount of income reduced by business expenses and tax payments to the state.

Moreover, it doesn’t matter what taxation system the entrepreneur uses - UTII, OSNO or USN (simplified), or patent - calculation of alimony with IP will not depend from her appearance.

A similar position was approved and justified by the decision of the Constitutional Court of the Russian Federation No. 17-p of 07/20/2010, and is currently widely and undeniably applied in practice.

It should also be taken into account that alimony payments are not included in the item of expenses of IP, since they are not an aspect of entrepreneurial activity as such, but represent a monetary obligation within the framework of family law relations.

How is alimony with an individual entrepreneur with zero income calculated?

The situation is common, and it can happen when:

1. alimony was not collected;
2. immediately after their appointment.

In the first case if the person who is IP does not have an official established income(i.e. shows zero profit), this does not mean at all that filing for alimony does not make sense, as some parents believe.

According to Art. 83 of the RF IC, from a person who does not have financial resources, alimony is paid in a fixed amount of money.

Therefore, a statement of claim for the recovery of payments from an individual entrepreneur should contain a requirement for the establishment of alimony in a fixed amount: as a rule, TDS in this case is equal to the subsistence minimum for a child in the region of residence of the family, divided in half, taking into account the equal obligation of parents to support children.

Example. From IP Govorov, who has no income, the court of Bryansk collected payments in the TDS, equal to 4,500 rubles, which is half the subsistence minimum for a child in the Bryansk region.

In the second case if the funds were previously collected, but the activity of the individual entrepreneur has ceased to generate income at all or it has decreased significantly, you can consider some options for action:

What to do if child support debt is not paid?

At education debt for maintenance payments, you should contact the service, whose authorized persons subsequently apply measures to debtors administrative responsibility:

• the right to foreclose on the property of an individual entrepreneur or his;
• announcement of alimony evader in;
• prohibition (restriction) of the use of special rights:
  • receiving certain public services;
  • registration of a passport;

With further non-compliance with the requirements of the executive document, the defaulter is threatened under Art. 157 of the Criminal Code of the Russian Federation, up to a period of up to 1 year.

Sample request for change of collection method

A sample application for changing the procedure for collecting alimony from equity to TDS can be viewed below or in a separate file.

To the World Court of the Bezhitsky District of Bryansk
Bryansk, st. Young Guard, 41

plaintiff: Yuryeva Anna Sergeevna,
Bryansk, st. Azarova, 483
Contact/tel 8-9хх-ххх-ххх-хх

Respondent: Yuriev Mikhail Vitalievich,
Bryansk, st. Domain, 33-19
Contact/tel. 8-9xx-xxx-xx-xx

Application for a change in the method of collecting alimony payments

From the defendant Yurieva M.The. there is a minor daughter, Yuryeva Milena Mikhailovna, born on March 31, 2005. After the dissolution of the marriage in 2012, by going to court, alimony was collected in favor of my daughter in the amount of 1/4 of the defendant's income.

At the time of recovery of alimony Yuriev M.The. engaged in entrepreneurial activities, had a fairly high monthly income, payments in shares suited me, because in their amount they reached up to 23,000 rubles a month, which made it possible to maintain the child’s previous standard of living before the divorce: the girl continued to study in the pool, had private music classes, attended a language school for courses in French and English.

Since 2016, the defendant's income has dropped sharply, the amount of maintenance payments began to vary from 2,000 to 4,000 rubles a month. I think that such amounts do not correspond to the interests of the child, do not allow covering the expenses for the daughter and maintaining the previous level of her development and upbringing.

I work at Lokon LLC, I am a hairdresser, my salary is 16,000 rubles. My monthly expenses consist of:

• payment for com. services - 4,500 rubles;
• fare - about 2,000 rubles;
• food/clothing - 10,000;
• school expenses - school meals and stationery - 1200 rubles;
• language school - 1800 rubles;
• swimming pool - 1200 rubles;
• music lessons - 900 rubles.

From these approximate calculations, it can be seen that my expenses significantly exceed my monthly income.

In accordance with Art. 61 of the Family Code of the Russian Federation, parents have equal obligations towards their children, art. 80 of the RF IC indicates the obligation of parents to support their child. According to the regulation of Art. 119 of the RF IC, the court has the right, at the request of any of the parties, to change the established amount of alimony, and, on the basis of Art. 83 of the RF IC, if the recovery of alimony in proportion to the earnings and (or) other income of the parent significantly violates the interests of one of the parties, the court has the right to determine the amount of alimony collected on a monthly basis in a fixed amount of money.

According to the Decree of the Government of the Bryansk Region dated April 17, 2017 No. 165-p “On the establishment of the subsistence minimum per capita in the Bryansk Region for the 1st quarter of 2017”, the subsistence minimum per child was 9,034 rubles. Considering that my daughter has a large number of additional paid classes aimed at her development and upbringing, which in total for payment of receipts reach 3,900 rubles and consumables for them - about 1,000 rubles a month, I consider it fair to divide between us, as the child's parents, the amount of 4,900 rubles additionally.

Based on the foregoing, in accordance with Art. 23, 131-132 Code of Civil Procedure of the Russian Federation, Articles 61, 80, 83, 119 of the RF IC

PLEASE COURT:

1. Change the method of collecting alimony from Yuryev Mikhail Vitalievich in favor of a minor daughter, Yuryeva Milena Mikhailovna, born on March 31, 2005, with a share for a fixed sum of money in the amount of (9034/2) + (4900/2) = 4517 + 2450 = 6967 rubles.
2. According to Art. 333.36 of the Tax Code of the Russian Federation from the payment of state duty - exempt.

I am enclosing the following documents with the application:

1. Copy of the claim;
2. A copy of the defendant's passport;
3. Copy of the claimant's passport;
4. Copy of birth certificate;
5. A copy of the divorce certificate;
6. A copy of the writ of execution on the recovery of alimony in shares of income;
7. A copy of the printout of bank card receipts in the period 2016, 2017;
8. Help from the pool "Desna";
9. Certificate of attendance at a language school;
10. A copy of the receipt of payment for musical training;
11. Copies of payment receipts. services;
12. Certificate from the place of work of the plaintiff on wages;
13. Copies of checks for the purchase of special allowances for the language school;
14. A copy of receipts for the purchase of clothes and shoes for the child for 2016.

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

Does the SP have to pay child support?

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

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

Alimony by law: size and percentage

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

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

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

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

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

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

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

Judicial practice has developed several approaches to this issue.

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

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

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

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

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

There are three options here:

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

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

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

Who controls the payment of alimony to IP

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

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

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

More and more people open their own business and start doing business. Entrepreneurship is a great way to make money, to devote your free time to work that brings pleasure. Individual entrepreneurs, as well as other persons, are required to pay alimony for the maintenance of minor children. Payments are not directly related to the procedure for carrying out commercial activities. Such an obligation is noted in the Family Code of the Russian Federation. There are many issues related to the accrual, withholding and collection of alimony from an individual entrepreneur (individual entrepreneur). Let's look at the mechanisms, subtleties and features of the process.

Businessmen engaged in commercial activities have a special profit structure, which differs from the income of citizens who receive wages or another type of fixed income. Despite the difference in the responsibilities for the maintenance of children under the age of 18, as well as needy spouses, citizens who are individual entrepreneurs are unconditional! A special method of obtaining income is the basis for the adoption of different methods of collecting alimony.

The two most widely used methods are:

• a fixed amount (hard currency) associated with the established minimum wage;
• as a percentage of profit (income, earnings of an individual entrepreneur).

When executing a court decision, an individual entrepreneur must correctly calculate the amount of monthly payments that are due to a minor. Alimony debt is not acceptable. The occurrence of debt is the basis for the calculation of penalties.

Entrepreneurs who evade paying financial support to children need to remember that bailiffs involved in withholding alimony have the legal right to collect the amounts due not only from the official income of the individual entrepreneur, but also from the property of the merchant.

For merchants, maintenance payments are a personal obligation of a property nature. Such support is not directly related to entrepreneurial activity.

With hired workers, the situation is much simpler. The accounting department monthly calculates and withholds alimony. Responsibility for the financial support that a merchant is obliged to provide to his minor child lies entirely with the businessman. Based on the legislative acts listed in the Family Code of Russia, an individual entrepreneur must pay maintenance in shares of income or in solid monetary terms. The second option is more convenient and easier. After all, such an amount of alimony, determined in an agreement or by a court decision, is calculated in proportion to the level of the subsistence minimum.

The first way - the payment of alimony depending on income requires detailed consideration. The main problem is to determine the merchant's profit, which is used to calculate aid. If the entrepreneur honestly and voluntarily approaches the solution of this issue, then there are no difficulties. Other merchants may find themselves in a position where the calculation of income is not correct. The result is debt. For such a debt, bailiffs can draw up a fine and calculate a penalty. Accounting for several important features of the payment of alimony to individual entrepreneurs, which are established in shares of income, will help to avoid problems.

Determination of IP income for the calculation of alimony

For several years, it was not clear how to calculate the income of individual entrepreneurs who use different taxation systems in their activities. Only in 2010 the Constitutional Court of Russia put an end to the disputes. He ruled that it was unacceptable to tie the real profits of merchants to a certain system of taxation. As a result, now state bodies use a single legal position.

Individual entrepreneurs choose a simplified taxation system or become a single tax payer on imputed income. Regardless of the method chosen, the calculation of maintenance payments takes into account business income, which is reduced by the amount of expenses. Such expenses include mandatory taxes and expenses that were required in the course of work.

An individual entrepreneur is obliged to pay support to a minor child from the profit that he can dispose of after all tax liabilities to the budgets (federal, regional, local) are paid off. Alimony is not included in IP expenses. After all, these payments are not directly related to commercial activities. Alimony is an obligation that has arisen in accordance with the provisions of Family Law.

Documents required for the payment of alimony

On the territory of Russia, there is a single rule for merchants who are required to transfer alimony. To fulfill obligations, a court order or writ of execution is required. These documents are issued on the basis of a decision made by the World Court. The documentation indicates the details for the transfer, marks (voluntarily or forcibly, the alimony pays financial assistance). Based on this information, the bailiffs conduct procedural actions.

A merchant who has received a writ of execution or a court order in his hands must immediately calculate the amount of alimony.

You should not arouse the suspicions of the bailiffs, hide income, delay the payment of salaries over time. Such actions are fraught with negative consequences.

Rules for collecting and the amount of alimony

From individual entrepreneurs who are engaged in commercial activities, financial support for children under the age of majority is collected in the general manner. The Family Code of the Russian Federation lists the grounds for collecting alimony from the responsible person.

Such amounts are withheld under the following circumstances:

• there is no agreement between the former spouses;
• the parent refuses to support the child after the divorce;
• a person evades maintenance of a disabled child who is already an adult;
• the merchant refrains from helping his ex-wife who is pregnant or who is raising a child under the age of three;
• the entrepreneur refuses to support his wife, including the former, who needs financial support, as she takes care of a common disabled child.

Article 81 of the RF IC contains information on how child support is assigned to an entrepreneur, as a percentage of income: for one child 25%, for two minors 33%, if there are more children, then the merchant pays 50%.

If an individual entrepreneur has a stable high income, then it is preferable for the recipient of the maintenance payments, which are calculated in shares of profit. In those situations where the merchant’s business is not “going” so well, but still quite successfully, you can ask the court to assign mixed alimony. When a positive decision is made, part of the maintenance will be calculated in solid monetary terms, and the rest as a share of income.

When an entrepreneur's income is unstable, the court has the right to appoint alimony in solid monetary terms. In this case, the cost of living will be taken into account. Alimony in a fixed amount is transferred to adult disabled children and the parent who cares for them, as well as to pregnant women or citizens who are raising a common child up to three years old.

Documents for registration

Copies of the passport, birth and divorce certificates, a certificate from the place of residence of the alimony - the documentation that will be required to obtain financial support from a notary (concluding an agreement) or making a decision by the World Court. The same structure will need to provide a calculation of the amount of alimony and a detailed justification of the costs of maintaining a minor.

If the recipient of funds applies to the court for the appointment of financial support as a percentage of profits, then the registration procedure usually does not cause difficulties: a court order is issued in a simplified manner. When it is necessary to receive alimony in solid monetary terms, you should write a statement of claim, plus parents will have to participate in the trial, and then communicate with the bailiff service.