Until recently, there were various disagreements over the calculation of alimony from individual entrepreneurs. Since 2013, an individual entrepreneur (UTII or UNN) must pay alimony in accordance with the new procedure established by order of the Ministry of Labor of the Russian Federation No. 703n. The law specifies that when calculating payments, the entrepreneur's net profit must be taken into account, and the alimony itself does not belong to the organization's expenses.
Amount of collection of amounts from individual entrepreneurs
If funds for the maintenance of children after a divorce are collected from an employee, then usually there are no problems. Alimony is withheld simultaneously with the calculation of salaries, and the accountant performs all financial operations. Difficulties are possible if the payer is engaged in entrepreneurial activity.
Many believe that in this case the entrepreneur does not have to pay anything, since he does not have permanent place work. When alimony is withheld, accruals are made from the income received, regardless of the availability of a job... In this case, an individual entrepreneur himself is responsible for the correctness of financial transactions. If the amount of alimony is fixed, then the payer's income does not affect it.
The Family Code existing in our country provides for the payment of monthly amounts for children upon divorce in the following cases:
- For the provision of minor children at the rate of 25% for one child, 33.3% for two children, 50% of the net profit for three or more.
- To provide for adult disabled children.
- To provide for a former pregnant spouse or caring for children under 3 years old.
- For the provision of the former spouse and the person caring for a disabled minor child or a disabled person of the 1st group since childhood.
Alimony from individual entrepreneur to UTII ( arbitrage practice has many examples of the collection of amounts from unscrupulous entrepreneurs), UNN and OSNO should be charged in mandatory regardless of the type of activity of the entrepreneur.
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What indicators do the volume of payments depend on?
If by a court decision, an entrepreneur makes a one-time deductions for the provision of minor children, based on the size of the profit, difficulties often arise in the calculations. The court may oblige to calculate the amount paid from the total amount of income received or from the amount of total profit.
Entrepreneurs have the opportunity to pay taxes in various ways:
Unified tax on imputed income (UTII). If an individual entrepreneur is on UTII, how to pay alimony? In this case, taxes are paid out of the estimated profit.
However, to calculate the amount, the real profit is taken, that is, the expenses for a particular entrepreneurial activity and the payment of the necessary taxes are deducted from the amount of income. The amount received in this way is used to calculate alimony from individual entrepreneurs to UTII. A tax return with a specified amount of the Unified Imputed Income cannot serve as substantiated evidence in a scheduled trial. The individual entrepreneur will have to submit documents reflecting real income and expenses to the court in order to carry out the correct calculation of alimony. If such documents are not kept under uniform taxation, the Ministry of Finance of Russia claims that it is monthly payments possible, based on the approximate average salary in the Russian Federation.
Simplified taxation system (UNN). Expenses, taxes, insurance payments for entrepreneurial activities are deducted from the profit received. What remains is the entrepreneur's net profit, from which payments for child support after divorce are calculated.
General taxation system (OSNO). The collection is carried out from the amount of funds remaining after deducting business expenses and taxes from the received net profit.
Regardless of the type of taxation, alimony is deducted from the actually earned profit.
At the same time, payments for the maintenance of children are in no way considered expenses related to entrepreneurial activity. If the payer is a co-founder of a limited liability company (LLC), then alimony is deducted from all profits received, including from the management of the enterprise.
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What documents are required?
If the issue of payments on a voluntary basis is not resolved, then you need to go to court. To collect payments for the maintenance of children after marriage by force, you must submit:
- certificate from the place of residence;
- copy and original of the passport;
- a copy and original of the birth certificate of children;
- a copy of the marriage certificate.
If the payments are of a fixed amount, then judicial sitting inviting both sides. If there is a question about the collection of interest on income, then in court it is necessary to obtain an order on the basis of which the compulsory collection of alimony will be carried out. Bailiffs can come to the rescue.
If the amount to be paid is calculated incorrectly, then penalties may be charged on the resulting debt. If the money for the maintenance of the children is not paid on time, the bailiffs can seize the property of the entrepreneur, for example, vehicle or equipment. After their implementation, the proceeds are used to pay off the debt.
Today we will be interested in child support from individual entrepreneurs. The point is that entrepreneurs, like other parents, are obliged to support their underage kids. This means that the alimony obligations must be fulfilled in full. But how to do that? What 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 mother and father of the child must, without fail, allocate finances for normal life kids.
Divorce is not a ground for termination of parental obligations. This means that even after the dissolution of the marriage, parents remain owed to their minor children, and to everyone.
Usually, when parents divorce, the babies are left with the mother. And fathers pay alimony. 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, figuring out how it should be is not so difficult. But in real life there are problems with alimony obligations.
To begin with, it is important to understand how individual entrepreneurs pay child support. More precisely, how payments can be negotiated.
To date, there are the following scenarios for the development of events:
- oral agreement;
- peaceful agreement;
- judgment.
Accordingly, each alignment has its own 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 the age of majority. But with a divorce, spouses have many problems regarding the allocation of funds for the lives of children.
Some couples choose not to file for child support. In this case, a verbal agreement takes place. Alimony for a child from an individual entrepreneur is received in the amount in which the parents agree. Or as much as the entrepreneur wishes to transfer on his own.
This option is not documented in any way. And a potential alimony has the right to stop payments at one point. The payer does not face any sanctions for delays or lack of money.
The amount of alimony by law
Alimony from individual entrepreneurs for a child, as well as from an ordinary citizen, they try to receive officially. You should pay attention to the fact that according to the current legislation there are certain amounts of payments.
- 1 child - 25% of monthly earnings;
- 2 children - 33%;
- 3 and more children - 50% of the citizen's income.
These are the indicators that recipients of funds are counting 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 list all alimony existing under the law - for spouses, parents and children. NO EXCEPTIONS! 
The main thing to remember is that the amount of alimony can be expressed:
- as a percentage of the entrepreneur's earnings;
- in a fixed amount of money.
In the first case, it is necessary to focus on the previously offered information. But what if you want to receive money in specific amounts? The other parent can file a lump sum for child support. This is perfectly 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 subsistence minimum of the region and the income of the taxpayer are taken into account. Accordingly, the appropriated funds cannot be named even roughly.
Peaceful agreement
Minor children, prior to acquiring full legal capacity, must be supported by their legal representatives. This is what the current legislation says.
If one of the parents is engaged in entrepreneurial activity, and he is also an alimony, you can conclude a peace agreement on the payment of alimony. This option is found mainly in couples where the spouses are able to agree.
The agreement is drawn up with a notary. In this case, child support from individual entrepreneurs is paid in the amount specified in the contract. And the procedure for transferring funds is also regulated by the corresponding document.
The disadvantage of this solution is the actual lack of guarantees for the payment of alimony. The payer is able to stop payments. It will be possible to bring him to justice, but you will have to try.
Judgment
How do individual entrepreneurs pay child support? The most correct and safest solution is to go to court. Only this alignment is considered the official purpose of alimony.
The calculation of payments will be made according to the previously proposed principles - either in a fixed amount or as a percentage of the entrepreneur's earnings. The specific amount is added up on the basis of certificates of income of the individual entrepreneur. And with this issue there are problems.
Recorded income
The income of an individual entrepreneur is a topic of interest to all potential recipients of alimony. Indeed, when applying to the court, information about the income 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 an individual entrepreneur (with 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 taxation 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 for one child. 
OSN and alimony
The first option for the development of events is the conduct of entrepreneurial activity in common system taxation.
V in this case payments will be levied on the taxable amount. To account for income, the 3-NDFL form is considered. This is a tax return, a copy of which must be submitted to the court.
"Simplified" and entrepreneurs
Alimony of individual entrepreneurs for a child when carrying out activities under the "simplified tax" is collected without much difficulty. It is necessary to consider only the "net" profit.
A tax return and a book of income and expenses are submitted to the court. In the last paper, all expenses of the entrepreneur on the business, as well as his profit, are recorded without fail.
The exception is "simplified" with the tax payment system "6% of income". In such circumstances, the calculation of the alimony is based on the taxable amount.
UTII and patents
Some problems happen when an entrepreneur uses a patent or imputation. For a potential recipient of money, such layouts are not desirable. You will have to try to get good payouts.
The amount of alimony from individual entrepreneurs to UTII is assigned taking into account real income, and not imputed profit. Accordingly, for a court decision, you will have to present certificates of income and expenses of the entrepreneur. The same goes for PSN.
The main problem is that reporting is not necessary for imputation. And so, there may be no reference to actual profits and costs. 
In this case cash 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 entrepreneurship.
Impermanence
But what if the individual entrepreneur's income changes from month to month? The previously proposed options for the development of events are relevant only for constant profit. Under the conditions described, the calculation of alimony payments is difficult.
Usually, in this case, the parties either enter into an alimony agreement, or the court appropriates the allocation of finance in a fixed amount. This is normal. The calculation takes into account the cost of living of the city, as well as the average salary in the region.
Suspension of activity
Sometimes it happens that an individual entrepreneur is registered, but he does not conduct his business. That is, he has no expenses and incomes. What awaits the potential recipient of alimony?
Some believe that the suspension of activities relieves the obligation to support the children. But this is not the case. Alimony is still assigned. Only this happens according to the court and taking into account the average salary in the city.
About the conclusion of the agreement
Now it is clear how an individual entrepreneur pays child support in this or that case. The amount of payments may be different - from several thousand rubles to decent numbers.
How to conclude a peace 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: you usually need to pay extra for notary services. On average, the action costs 2-3 thousand rubles. 
Features of payments to individual entrepreneurs
We figured out 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 individual entrepreneurs, all those who have legislative regulations... Namely:
- When new dependents appear, the individual entrepreneur can apply for a recalculation of payments.
- If necessary, the recipient of the funds is able to go to court to increase the alimony. You will have to prove and confirm your position.
- Alimony is usually indexed. And it doesn't matter who exactly allocates funds - an entrepreneur or an ordinary hard worker.
Reasons for non-payment
We found out how individual entrepreneurs pay child support. And under what circumstances can you not pay?
There are a number of situations that allow individual entrepreneurs and ordinary citizens to get rid of alimony. Namely:
- death of the recipient of the money;
- a court decision by which the children will live on permanent basis with an entrepreneur;
- death of the payer;
- the age of majority of the child;
- children receiving emancipation;
- adoption of children by another person.
If the SP closes the case, this will not relieve him of responsibility for supporting the children. Moreover, deprivation parental rights is also not a reason for the termination of payments. These rules are dictated by the current legislation of the Russian Federation.
Conclusion
We found out how an individual entrepreneur should list child support in one case or another. The exact amount of the required amounts cannot be named. 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 a lot of sanctions. For example:
- deprivation of a driver's license;
- arrest;
- seizure of property;
- the possibility of collecting a penalty;
- impossibility of leaving Russia.
All of the above measures to combat non-paying alimony are imposed on each debtor. It doesn't matter if it's an individual entrepreneur or an ordinary hard worker.
Dear visitors! Due to the fact that legal issues are individual, and the articles are for informational purposes only, we advise you to first of all use the services of free legal advice. You can ask your question in this form or contact a lawyer via chat.
V modern age development of market relations, a large number of our fellow citizens are starting to engage in entrepreneurship and the development of their own business. At the same time, the issue of collecting alimony from an individual entrepreneur is becoming very relevant.
An individual entrepreneur (IE) is obliged to pay alimony in full compliance with the norms of the RF IC, the same as paying alimony for ordinary work. The payment of alimony from an individual entrepreneur is in no way connected with his entrepreneurial activity.
Due to the fact that the income of individual entrepreneurs can vary from month to month, the appointment of alimony for individual entrepreneurs occurs according to different rates.
Alimony from individual entrepreneurs can be charged both as a percentage of income and in hard monetary terms. An individual entrepreneur needs to correctly determine the actual amount of alimony obligations and prevent the appearance of debt, because its appearance may entail the accrual of penalties.
In addition, the bailiff service has every right to collect not only the entrepreneur's income, but also property. All this, of course, takes place in accordance with the legislation of the Russian Federation to ensure the retention of alimony.
Alimony from an entrepreneur at UTII in 2019 (imputed)
Calculation of the amount of alimony from individual entrepreneur to UTII, the bailiff-executor may require the payer to provide primary financial documentation in accordance with the Federal Law "On Accounting". To identify the actual income, an individual entrepreneur on UTII is recommended to keep a book of income and expenses. In this case, when calculating the amount of alimony, you need to take into account the amount of income reduced by the amount of expenses and by the amount of taxes paid.
If the payer refuses to provide Required documents... which would confirm his earnings, then the amount of alimony is determined from the size of the average wage at the time of collecting alimony in accordance with paragraph 4 of Art. 113 of the RF IC.
How to pay
The transfer of amounts for alimony obligations lies entirely with the individual entrepreneur. This is the difference between collecting alimony from employees and individual entrepreneurs. Alimony with individual entrepreneurs, as mentioned earlier, is paid in accordance with the Family Code of the Russian Federation in shares to income, or in a fixed amount. When paying alimony in a fixed amount, everything is clear, since it is determined in proportion to the level living wage determined by the court. But in the case of payments in shares to income, many problems and questions can arise. This question may turn out to be the correctness of determining the income of an individual entrepreneur. After all, it may be that an individual entrepreneur who voluntarily pays alimony may find himself in such a position that the income from which he calculated the alimony was calculated incorrectly, as a result of which a debt for the payment of alimony was formed and the bailiff service counted a penalty on it.
In order to prevent such situations from happening, it is necessary to take into account some features of the payment of alimony by an individual entrepreneur, established in shares to income.
Determination of income for the payment of alimony from an individual entrepreneur
One of the main questions that has remained open for a long time is what is considered to be the income of individual entrepreneurs who are in different systems taxation.
The answer to this question was given by the Constitutional Court of the Russian Federation,
in the Decree of 20.07.2010 N17-P "In the case of checking the constitutional subparagraph" z "of paragraph 2 of the List of types of wages and other income, from which alimony for minor children is withheld, in connection with the complaint of citizen L.R. Hmayakyan "
In this ruling, the judges of the Constitutional Court pointed out the inadmissibility of tying the real income of entrepreneurs to a specific taxation system.
Today, the general legal position of the state. authorities are as follows: Regardless of the type of taxation of an individual entrepreneur, whether he is a payer of UTII or is on the simplified tax system, to calculate the amount of alimony, income from entrepreneurial activity is taken into account, reduced by the amount of expenses incurred when receiving it and by the amount of tax deductions required for this tax system.
In other words, an individual entrepreneur is obliged to make alimony payments from income that he has the right to dispose of after tax deductions are made to the state.
Also from this it turns out that the amount of alimony is not included in the expenses of the individual entrepreneur, since they have nothing to do with doing business, but are monetary obligations that have arisen within the framework of Family Law.
Documents for payment
To pay alimony with an individual entrepreneur, a court order (issued on the basis of a decision of the magistrate's court) or a writ of execution is sufficient. The document will indicate all the details for making payments for alimony. The corresponding notes and procedural actions by the bailiff service are made depending on whether alimony payments are made voluntarily or not.
In the presence of a writ of execution and a court decision, or a court order, an individual entrepreneur can only correctly calculate the amounts that are sent for transfer, and also not create prerequisites and unnecessary suspicions that they are hiding some income. This may entail checks by bailiffs.
Collection procedure:
The grounds for the collection of alimony from individual entrepreneurs are provided for by the Family Code of the Russian Federation, while the collection itself takes place in a general manner.
Grounds for collection:
- There is no agreement between the parents for the payment of alimony;
- The parent refuses to fulfill his obligations to support a minor or an adult but disabled child;
- The individual entrepreneur refuses to fulfill his obligations to support his wife or ex-pregnant wife, or raising a common child under the age of 3 years;
- An individual entrepreneur refuses to fulfill his obligations to support a needy spouse or ex-spouse, who takes care of a common disabled child up to 18 years old, or a disabled child of the 1st group.
How much alimony does an individual entrepreneur pay
The amount of alimony with individual entrepreneurs is determined in accordance with Article 81 of the Family Code of the Russian Federation:
- up to 25%;
- up to 33%;
- up to 50% .
The most the best option for the payment of alimony by an individual entrepreneur, it is payment in shares of income, but this should be used only in the case of a stable and high official income from entrepreneurial activities.
If the income of an individual entrepreneur is not constant or the appointment of alimony contributes to the deterioration of social. the position of the child, the court has the right to determine the amount of monthly deductions in a fixed amount, in proportion to the subsistence level in the region of residence of the child. You can also ask the court for the appointment of mixed alimony, part of which will be paid in a fixed amount, and part - a share of income.
Alimony for:
- adult disabled children;
- parents providing care for an adult disabled child;
- wife or ex-wife who brings up a common child up to 3 or is in a state of pregnancy.
Registration
To register alimony from an individual entrepreneur, as in all other cases, the following set of documents is required:
- passport (copy);
- child's birth certificate (copy);
- marriage certificate / divorce certificate (copy);
- certificate from the place of residence of the defendant.
These documents are necessary both for concluding an agreement on alimony with a notary, and in the magistrate's court, when submitting an application for the issuance of a court order, or.
If an agreement has not been concluded between the spouses, then the magistrate's court will also need to calculate the amount of alimony and justify the maintenance costs.
In cases of the appointment of alimony as a percentage of the income of the individual entrepreneur, it is enough to go to court for a court order, which is issued in a simplified manner. But for the appointment of alimony in solid monetary terms, you will have to prepare a statement of claim for the recovery of alimony, and take part in trial together with the second parent.
Received in court, or court order, it is necessary to contact the bailiff service to organize further collection of alimony.
Parents, regardless of their occupation, position and social status are obliged to financially support their children until the age of majority. In the event that one of the parents deviates from this obligation, measures of its compulsory execution may be taken to him in the form the appointment of alimony(Article 80 of the RF IC).
If the abusive parent is individual entrepreneur, it is possible to collect alimony from him, like from any other person who is obliged to support his child, as a percentage of his income or a fixed amount of money.
However, the peculiarity of collecting alimony from an individual entrepreneur (hereinafter referred to as an individual entrepreneur) is that:
- The entrepreneur's income is a variable unit, and sometimes it is “zero” (that is, there is no income at all), and certain difficulties may arise in deducting the amount of payment in share terms.
- The entrepreneur himself is responsible for the correctness of the calculation of monthly amounts, and he also controls the accuracy of these calculations, which is important in the formation of alimony debt and getting into the lists of debtors.
With the deduction of alimony payments from individual entrepreneurs in hard monetary terms, as a rule, there is less problems- the most difficult process is to determine the established share of the income received by the individual entrepreneur in each specific month.
Recovery of alimony from an individual entrepreneur
Alimony from an entrepreneur refusing material participation to a child, it is not only possible, but also necessary - there are more than enough tools for their retention and correct expulsion, and the stipulated liability for non-payment varies from administrative to criminal.
The procedure for the appointment of alimony with individual entrepreneurs does not differ from the appointment with persons with other types of earnings, as well as the unemployed, pensioners and disabled people.
There are 2 ways by which you can get alimony payments, including from the income of an individual entrepreneur:
- Voluntary The (peaceful) agreement between the child's father and mother is an agreement on the payment of alimony, which specifies:
- order;
- terms;
- the amount of payments;
- indexing;
- responsibility for non-execution of the document;
- other conditions and clauses relevant to the parties.
- possible in the event that the entrepreneur refuses to conclude a voluntary agreement and does not participate in the maintenance of the children. Such behavior of a defaulter forces the other party to go to court with a statement of claim for the recovery of funds.
Payment of alimony by agreement of the parties
Alimony Payment Agreement- the most profitable solution to the alimony 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 set in judicial procedure(which may be beneficial to the recipient).
To draw up such a document, the parties need to contact the notary office with the following documents:
- passports of the parties;
- birth certificate of a child;
- certificate of income of individual entrepreneurs.
The cost of notarial signing of an agreement document will cost the parents 5,250 rubles.
In case of non-fulfillment of the terms of the agreement this document can be transferred to bailiffs-executors for its subsequent implementation, since it has the power of judicial writ of execution(Clause 2, Article 100 of the RF IC).
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How to collect alimony from an individual entrepreneur?
Calculation of alimony from an individual entrepreneur for a child in court according to a simplified method, i.e., in connection with filing, is unlikely to be possible in this situation, since it requires the applicant to provide a certificate from the place of work about the defendant's salary, which will most likely be denied to the claimant ...
Submitted to 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:
- copies of the passports of the parties, and the defendant - if any;
- a copy of the birth certificate of the child (children);
- a copy of the divorce certificate (if any);
- the confirmation separate residence or the actual absence of family relationships;
- a certificate of the composition of the family;
- a statement of the plaintiff's income;
- information about the defendant (in the absence of documentary information - oral information 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 imposed on the defendant, therefore, the plaintiff, when filing statement of claim you do not need to pay anything about the appointment of payments.
How is alimony calculated if the father is an individual entrepreneur?
According to Art. 81 of the RF IC and Art. 83 of the RF IC, alimony for minor children can be recovered:
- :
- a fourth of earnings (25%) for maintenance;
- the third part (33%) -;
- half (50%) - and more (it is also necessary to bear in mind that 50% of deductions from earnings is not the maximum possible amount to be withheld, in some cases alimony costs can reach);
- (hereinafter - TDS) - a court or agreement establishes a fixed payment of alimony payments, which is subsequently subject to indexation with an increase in the subsistence level (Article 117 of the RF IC).
Without fail, they resort to TDS in the case of assigning payments (pregnant or on maternity leave), as well as for the maintenance of adult children recognized as disabled who require parental care and financial support.
- In a mixed way - those. - this procedure is used when the defendant's income is both stable and unstable and comes from different sources.
Example... The defendant Ivanov is engaged in entrepreneurial activity - his income from it is unstable, in addition, the defendant leases 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 - simultaneously in shares (1/4 of rent since this amount is stable) and a fixed amount of money from a variable income from entrepreneurship in the amount of 5,000 rubles.
If a fixed (firm) amount does not raise questions besides it, then the deduction of a specified share of income is more than complex issue for an individual entrepreneur, who at one time generated a sufficient number of disagreements.
How to pay alimony to individual entrepreneurs on a simplified tax system (STS), UTII, patent and other taxation schemes?
The main thing that you should pay attention to is the correct determination 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 expenses from entrepreneurial activities and tax payments to the state.
And it doesn't matter what taxation system the entrepreneur uses - UTII, OSNO or STS (simplified taxation), or patent - calculation of alimony with individual entrepreneurs will not depend from her appearance.
This position was approved and substantiated by the decision of the Constitutional Court of the Russian Federation No. 17-p dated 20.07.2010, and is currently widely and indisputably applied in practice.
It should also be taken into account that alimony payments are not included in the expense item of individual entrepreneurs, since they are not an aspect of entrepreneurial activity as such, but represent a monetary obligation within the framework of family legal relations.
How is alimony calculated for an individual entrepreneur with zero income?
The situation is common, and it can happen when:
- alimony was not recovered;
- immediately after their appointment.
In the first case if the person who is IE does not have an official established income(i.e. shows zero profit), this does not mean at all that it makes no sense to file for alimony, 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.
Therefore, a statement of claim for the recovery of payments from individual entrepreneurs must contain a requirement to establish 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 the family's residence, divided in half, taking into account the equal obligation of parents to support the child.
Example... From individual entrepreneur Govorov, who has no income, the Bryansk court collected payments to the TDS in the amount of 4,500 rubles, which is half of the subsistence minimum per 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 altogether or it has significantly decreased, you can consider some options for action:
What if the alimony debt is not paid?
In education arrears for alimony payments, you should contact the service, authorized persons which is subsequently applied to debtors by measures administrative responsibility:
- the right to foreclose on the property of the individual entrepreneur or him;
- the announcement of the evader from the payment of alimony;
- prohibition (restriction) of the use of special rights:
- receiving certain government services;
- registration of a passport;
In case of 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 application for changing the method of collection
A sample application for changing the procedure for collecting alimony from shared alimony to TDS can be viewed below or in a separate file.
To the Magistrates' Court of the Bezhitsky District of Bryansk
Bryansk, st. Young Guard, 41Plaintiff: Yurieva Anna Sergeevna,
Bryansk, st. Azarov, 483
Contact / tel 8-9xx-xxx-xxx-xxDefendant: Yuriev Mikhail Vitalievich,
Bryansk, st. Domain, 33-19
Contact / tel. 8-9xx-xxx-xx-xxStatement of claim to change the method of collecting maintenance payments
From the defendant Yuriev M.The. there is a minor daughter, Yurieva Milena Mikhailovna, born on March 31, 2005. After divorce in 2012, by going to court, I collected alimony in favor of my daughter in the amount of 1/4 of the defendant's income.
At the time of the recovery of alimony Yuriev M.The. I was engaged in entrepreneurial activity, had a fairly high monthly income, payments in shares were fine with me, since 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 divorce: the girl continued to study in the pool, had private music lessons, attended language school in French and English courses.
Since 2016, the defendant's income has dropped sharply, the amount of alimony payments began to vary from 2,000 to 4,000 rubles per 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 same level of her development and upbringing.
I work at LLC "Lokon", I am in the position of a hairdresser, my wage is 16,000 rubles. My monthly expenses consist of:
- payment com. services - RUB 4,500;
- fare - about 2,000 rubles;
- food / clothing - 10,000;
- school expenses - school meals and office - 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 Family Code RF parents have equal responsibilities towards their children, Art. 80 of the RF IC indicates the obligation of parents to support their child. According to the regulations of Art. 119 of the Investigative Committee of the Russian Federation, the court has the right, at the request of either of the parties, to change fixed size alimony, and, on the basis of Art. 83 of the RF IC, if the collection of alimony in proportion to the parent's earnings and (or) other income 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.
According to the decree of the Government of the Bryansk region of 17.04.2017 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 activities 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 think it is fair to divide between us, as the parents of the child, the amount of 4,900 rubles in addition.
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
ASK THE COURT:
- Change the method of collecting alimony from Mikhail Vitalievich Yuryev in favor of his minor daughter, Milena Mikhailovna Yuryeva, 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.
- According to Art. 333.36 of the Tax Code of the Russian Federation from payment of the state duty - to exempt.
I attach the following documents to the statement of claim:
- A copy of the statement of claim;
- Copy of the defendant's passport;
- Copy of the plaintiff's passport;
- Copy of birth certificate;
- A copy of the divorce certificate;
- A copy of the writ of execution on the recovery of alimony in shares of income;
- Copy of receipts printout bank card in the period 2016, 2017;
- Help from the Desna pool;
- Certificate of attendance at a language school;
- A copy of the receipt of payment for musical training;
- Copies of receipts for payment com. services;
- Certificate of wages from the plaintiff's place of work;
- Copies of receipts for the purchase of special aids for a language school;
- Copy of receipts for the purchase of clothes and shoes for the child for 2016.
It is the duty of the parents to provide the child with material support. If the husband and wife are divorced, the responsibility is not removed. One of the parties must pay child support to support the child.
At the same time, the status, type of work and position in society of this parent do not play a role. If he is an individual entrepreneur, the requirements for him are aggravated. How to correctly make a request for the payment of alimony from an individual entrepreneur? What are the features of the process? Let's consider further.
How to collect
To arrange alimony in a simple way, must be filed with the court to receive the order. However, this method is not always realistic for those who deal with individual entrepreneurs, since then it is not easy for the recoverer to obtain a certificate of income from the other party.
There are two ways to collect child support payments from a second parent who is an individual entrepreneur.
The same rules apply in any other case of filing alimony, regardless of what income the defendant has:
- Voluntary registration (peaceful). It is approved by both parents jointly, after which it is recorded and enforced 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 specify the following points:
- Registration procedure;
- Temporary restrictions on processing and providing 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.
- Forced registration. It is applied in situations where the individual entrepreneur denies the possibility of concluding an agreement on the payment of alimony on a voluntary basis and does not want to take part in financial support children. Then the plaintiff is forced to submit an application to the court, after which it will be decided to forcibly bring the recipient party to the payments.
It's important to know! Refusal to pay alimony can be punished both by administrative and material, and by criminal means.
Required Documentation
The following papers must be attached to filing a claim:
- Photocopies of passport data (with the presence of the original document of the recipient party);
- A photocopy of the birth registration of the baby (or all children, if there are several);
- A photocopy of the document confirming the break in the family;
- Evidence that the mother and father do not live together, and do not have any relationship as a spouse;
- Papers talking about who is part of the family;
- A document with information about what income the counterparty has;
- Information about what kind of person the respondent is (if there is no documentary evidence, an oral story included in the plaintiff's statement will do).
What is the total size
There are a number of tax rules when making alimony:
- The amount of business profit and taxes paid for the month is taken into account.
- If there is documentary evidence of a stable income of an individual entrepreneur, one child will receive a quarter of the calculated amount. Two children receive a third of the income, and three children receive half.
- If it is impossible to install stable income SP, interest is deducted when taking into account the fixed amount, which is 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 tax system is used for registration. The standard method of calculation assumes that the child will receive a quarter of the parent's living alone.
The amount of profit is taken into account, which is determined according to the selected system.
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 the total monthly profit, then deduct taxes and expenses from it.
Of the remaining amount, twenty-five percent is paid for one minor child.
Alimony with individual entrepreneurs on a simplified basis
The system of standard calculation of alimony implies deduction of the amount of expenses from the amount of monthly income. All numbers must be officially confirmed.
- Tax declaration for establishing the tax base;
- Journal of income and expenses, which is maintained by the entrepreneur himself;
- A receipt stating that single tax has been paid (in order for the taxation to be reduced).
It is in the interests of the entrepreneur to present documentation of both income and expenditure of funds, since the amount of alimony depends on both indicators.
The counting process can be understood through an example. Suppose an individual entrepreneur has a simplified taxation system based on the principle of deducting expenses from profits. If he has to pay the maintenance amount for two children under eighteen years of age, then the amount of the payment is one third of the income.
The journal of income and expenses reports that the profit in the selected month is 310 thousand rubles, and the expenses are equal to 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 you do not have a journal on income and expenses for each month, you can use the declaration on the accounting of such information for the year. If the agreement is voluntary rather than coercive, it can be agreed that the amount is paid annually in one installment over twelve months.
If such an agreement is impossible, the average regional earnings of individual entrepreneurs can be taken as a basis.
If it turns out over time, and there is documentary evidence of this. That an individual entrepreneur has a salary much higher than the average income in the region, the declaration can be revised.
Patent system - UTII
The amount of taxation of individual entrepreneurs for 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 what the costs of the counterparty, as an entrepreneur, are. The amount of taxes paid by the individual entrepreneur is also taken into account.
The calculation is carried out by examining invoices, receipts of payment charges, reporting forms and contracts.
For the accuracy of the result, it is desirable that there is a magazine about the actual income and expenses of an individual entrepreneur. If there is none, then the calculation of the tax amount is carried out using middle figure sole proprietorship salary, which was officially recorded.
The calculation takes place in several stages. An individual entrepreneur who is transferred to UTII must give 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 journal of income and expenses reports that a person receives 80 thousand rubles of 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, the alimony this month will be 7,875 (80,000 - 46,000 - 2,500 = 31,500, this amount is divided by four). This calculation should be done for each month if income and expenses are different.
If expenses and income are not constant
If the IP business is not stable, and, accordingly, the amount of income is constantly fluctuating, 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, the income has significantly decreased, the individual entrepreneur has the right to ask for a revision of the amount of payments.
When an individual entrepreneur is not 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 the alimony payment:
- The average wage in the country is used. Based on this figure, the amount of alimony is calculated according to the standard principle.
- The amount of funds required for the financial support of the child is determined. This takes into account the level of his life and special needs, If there are any. Depending on the figure received, the responsibility is distributed to two parents, and the recipient party pays half of the amount.
Arbitrage practice
Neglecting requirements for the payment of alimony 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 recipient of the payment of 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 law.
