Alimony for individual entrepreneurs on the usn 6. Determination of income of an individual entrepreneur

Many citizens of the Russian Federation are interested in how alimony will be collected from individual entrepreneurs. In Russia, entrepreneurial activity is blooming and thriving. And many people leave work “for their uncle” by opening own business. In this case, many people face problems with alimony. After all, the income of entrepreneurs is an unstable thing. Because of this, ambiguities arise. What do you need to know about alimony obligations for individual entrepreneurs? Is there any alimony? The first thing you should pay attention to is whether entrepreneurs are responsible for supporting needy family members. As a rule, you must have official income to receive alimony. The IP has it. True, it is not always the same. Alimony from individual entrepreneurs in Russia is withheld according to the same principles as from ordinary workers. But here you have to take into account some features. Amounts subject to alimony For example, how to calculate a citizen’s income.

Alimony from an individual entrepreneur

And the procedure for transferring funds is also regulated by the relevant document. Disadvantage this decision is the actual absence of guarantees for the payment of alimony. The payer is able to stop payments. It will be possible to bring him to justice, but we will have to try.

Attention

Judgment How individual entrepreneurs do they pay child support? The surest and safest solution is to go to court. Only this arrangement is considered the official assignment of alimony. Payments will be calculated according to previously proposed principles - either in a fixed amount or as a percentage of the entrepreneur’s earnings.

The specific amount is based on the individual entrepreneur’s income certificates. And there are problems with this issue. About accountable income The income of an individual entrepreneur is a topic of interest to all potential recipients of alimony.

How do individual entrepreneurs pay alimony?

The concept “other” also includes entrepreneurial activities:

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

50% of the income is not maximum size alimony. In some situations, the amount can increase up to 70% (but everything is at the discretion of the court). Example from practice. Ivanov’s monthly income (we’ll talk about its size and definition a little later) is 60,000 rubles.

The court ordered a payment of 25% per child. This means that Ivanov transfers 15,000 rubles (60,000 * 25%) per minor child. The only problem is that the income of individual entrepreneurs often “jumps” and depends on seasonality, so children seem to be at a disadvantage.
If next month an individual entrepreneur receives 1,000 rubles in income, he will transfer 250 rubles.

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

After all, when going to court, information about the profit of the paying citizen is taken into account. Long years it was not entirely clear what income to take into account when calculating alimony for individual entrepreneurs (under the simplified tax system and not only). Now this secret has been revealed. The court takes into account the “net” profit.
That is, the amount that will remain with the potential payer immediately after taking into account all expenses. However, each tax system has its own characteristics. We will talk about them further. And we will try to find out how much alimony the individual entrepreneur pays per child.

Info

OSN and alimony The first scenario is maintaining entrepreneurial activity according to the general taxation system. In this case, payments will be collected from the taxable amount. To record income, form 3-NDFL is considered. This is a tax return, a copy of which must be submitted to the court.

Alimony from an individual entrepreneur in 2018

Important

Page content

Should an individual entrepreneur pay alimony?
Alimony by law: amount and percentages
Features of the procedure for collecting alimony from the IPK: how to calculate alimony
The income of an individual entrepreneur is unstable: how to receive alimony in this case
Alimony in cases where the individual entrepreneur does not conduct commercial activities
Who controls the payment of alimony to individual entrepreneurs?

The active development of market relations has led to many citizens going into business and becoming individual entrepreneurs. The entire burden of paying taxes, deductions in off-budget funds and so on. payments are the responsibility of the individual entrepreneur himself. The same applies to alimony. At the same time, very often, divorced spouses do not know how to calculate the amount of alimony from individual entrepreneurs, how to collect it from entrepreneurs, and where to go for this.

If the collection of alimony occurs in court, some more documents will be needed, in particular, calculation of the amount of alimony, documentary support for the costs of maintaining children. Executory documents If a child support agreement has been concluded between parents, it is an executive document that can be submitted to the bailiff service for forced collection of alimony (if the terms of the agreement are not fulfilled voluntarily). If the alimony case was considered in court, the executive document will be a court order (issued in a simplified order) or a writ of execution (issued on the basis of a court decision in a lawsuit). You also need to contact the bailiff service with the writ of execution for further collection of alimony.

Child support from an individual entrepreneur. How do individual entrepreneurs pay child support?

The problem is that, in accordance with the law, an individual entrepreneur is not required to keep records of real income and expenses, so he may not have such documents. In this case, the court has the right to calculate alimony based on the average earnings in the Russian Federation. A similar situation arises for entrepreneurs in the patent taxation system. If income and expenses are not constant Calculation of alimony becomes significantly more complicated if the income and expenses of an entrepreneur are not constant, their amounts change from month to month. Since alimony is paid from net profit, the absence or reduction of expenses affects the increase in income, and therefore alimony. Otherwise, if expenses increase, even if they exceed income, alimony is calculated based on average earnings in the Russian Federation.

How much is the minimum child support payment?

This is completely legal. And in the case of entrepreneurs, this is the system that works most often. Important: when assigning alimony payments in a specific amount, the cost of living of the region and the income of the taxpayer are taken into account. Accordingly, the funds appropriated cannot be named even approximately.

Peaceful Agreement Minor children must be supported by their legal representatives until they acquire full legal capacity. This is what the current legislation says. If one of the parents runs a business and is also the child support provider, you can enter into an amicable agreement on the payment of child support. This option is found mainly in couples where the spouses are able to come to an agreement.

The agreement is drawn up by a notary. Child support from the individual entrepreneur in this case is paid in the amounts specified in the contract.

How much alimony does an individual entrepreneur pay?

The calculated difference will be the monetary basis from which the court will collect the established percentage of alimony.

If an entrepreneur uses UTII or the Patent Tax System, then, as is known, he pays tax on his 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 earnings in the Russian Federation, or, if the individual entrepreneur wants and can provide confirmation of the real amount of income, receive interest on it.
However, as current practice shows, the first option is preferable for the recipient of alimony.

Alimony for individual entrepreneurs: payment procedure and examples of calculations

Clause 4 of Article 113 of the Insurance Code states that in the absence wages or documents confirming income, the calculation is carried out on the basis of the average earnings in the Russian Federation at the time of collection of payments. It turns out that an individual entrepreneur with zero income is obliged to pay alimony, but guided by the average earnings in the region. There are situations when for a specific subject of the Russian Federation average value salaries were not set. In this case, the all-Russian indicator is taken into account. Information on average earnings is presented on the official website of Rosstat of the Russian Federation, and anyone can access it. The calculation of alimony for individual entrepreneurs based on average earnings is carried out in accordance with Article 102 of Federal Law No. 229 of October 2, 2007 “On Enforcement Proceedings”, as well as Article 113 of Federal Law No. 223 of the SK. Payments from average earnings are made in the same way as with payments in the form of a % of income.

Child support if the father is an individual entrepreneur

An individual entrepreneur is a person who is obliged, along with all the same divorced spouses, to pay monthly for the maintenance of children in an abandoned family without privileges. Alimony from individual entrepreneurs, as from other payers, is collected depending on their level of income. But at the same time, when setting the amount of payments, the court takes into account the specifics of the businessman’s employment and the pattern of his profit.

An individual entrepreneur is forced to ask the question: how to pay alimony if I am an individual entrepreneur, since there are different ways payments:

In the shape of defined by law percent of the income.
In a fixed amount.

Regardless of the payment method chosen, the entrepreneur needs to navigate the scheme for calculating the amount of actual deductions, make them correctly and know where the figure comes from, how much alimony the individual entrepreneur actually pays.

With development economic relations, with the emergence of new types of entrepreneurial activity, today everyone wants to try themselves as a businessman.

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

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

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

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

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

Payment from the total amount of earnings.
Payment of money.

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

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

How to calculate alimony from an individual entrepreneur?

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

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

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

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

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

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

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

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

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

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

What list of documents is required to pay alimony?

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

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

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

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

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

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

How is the amount of maintenance funds calculated?

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

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

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

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

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

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

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

How to pay child support if the father (mother) is an individual entrepreneur?

The procedure for calculating and deducting allowance for young children, if the payer is an individual entrepreneur, is regulated by the norms of the RF IC. According to general rules, monetary support is assigned to:

In a fixed amount of money;
In part from all types of income.

Attention! The main difficulty that arises when assigning alimony to an entrepreneur lies in the correctness and completeness of determining the entire amount of income he receives.

In essence, the profit of an individual entrepreneur is the income from his entrepreneurial activities. Part of it is used to pay state taxes (fees), part is spent on maintaining the enterprise, but the net balance is profit, that is, those funds that a businessman can spend at his own discretion.

But from what amount is alimony collected - from the individual entrepreneur’s profit or his total income?

What amount is alimony calculated for individual entrepreneurs?

Until 2013, there was a lively discussion among lawyers regarding the amount from which alimony is withheld - total or “net” income. The Collection Procedure adopted in 2013 stopped disputes on this issue. In accordance with this act, the child’s allowance is withheld based on the amount of the individual entrepreneur’s net profit, which remains after paying taxes and all expenses associated with running a business.

Important! Alimony is not included in the amount of business expenses. They relate to the personal obligations of the individual entrepreneur, so the amount of net profit cannot be reduced by their amount.

Size

The basic rules for calculating the amount of child support from the payer - entrepreneur are set out in the Family Code of Russia:

In case of irregular income, when it is not possible to establish the percentage of the amount of alimony or this amount is insufficient to support the child, alimony is withheld in a fixed amount;
If the individual entrepreneur, the payer of the maintenance, has regular income, alimony is withheld in the form of part of it (percentage). Interest rate Child support in this case depends on the number of minor children.

Important! One child is entitled to a quarter (25%) of the profit received by an individual entrepreneur, two – a third (33%), three or more – half (50%).

The calculation of alimony also depends on the tax system under which the entrepreneur operates.

Note: A fixed amount of alimony can also be established at the request of the entrepreneur himself, if his net profit is high enough to calculate alimony as a share of income. In a similar way, large entrepreneurs optimize their costs for alimony, avoiding multi-thousand or even multi-million dollar payments in favor of children.

Alimony from an entrepreneur working under the general taxation system

If a private entrepreneur pays taxes according to the general system, then child support is withheld from the income on which income tax is calculated. You can confirm the amount of profit using a tax return accepted and certified by the tax service.

A copy of this document is provided by the payer to the court hearing the case on alimony or on changing the method of collecting it.

Alimony from individual entrepreneur to simplified tax system (simplified)

If taxes from an entrepreneur are withheld according to a simplified system, the amount of alimony is calculated based on the tax payment method chosen by the entrepreneur.

Under the simplified tax system, there are two options for determining the tax base for tax withholding:

Total income;
Income minus expenses = profit.

Accordingly, the first option for the simplified alimony payer is extremely unprofitable, since alimony will be calculated from the total amount of revenue.

To calculate the net profit received, as well as the amount of child support, the entrepreneur maintains an income and expense journal in which he records information about profits and expenses.

Alimony from individual entrepreneur to UTII 2019

The scheme for withholding a single tax on imputed income involves calculating the amount of taxes based not on the received profit, but on the estimated (imputed) one. In this case, financial support for the child is calculated based on the amount of income received. In this case, the tax return, which records the amount of tax on the estimated profit, is not evidence of the real financial situation of the alimony payer.

An entrepreneur working on a single tax basis provides documents to the court hearing confirming the income received and calculate the amount of allowance for the child.

Attention! If an individual entrepreneur operates on a single tax basis, he may not have documents confirming his real profit. Because this is his right, not his obligation. In this case, the court orders alimony, taking into account the average salary in the payer’s region of residence.

In a similar way, allowance is calculated for a child with an individual entrepreneur who operates on a patent taxation system, which provides for a one-time annual fixed payment without monitoring the level of income of the individual entrepreneur.

Alimony for individual entrepreneurs with unstable income

It happens that an entrepreneur’s profit, as well as his expenses, vary greatly. In this case, determining the amount of alimony payments is much more difficult. For such cases, the following judicial practice is provided:

if expenses decrease, then profits and the amount of alimony increase.
if expenses increase and may be greater than profits, the salary calculation is calculated based on the average salary.

Important! In order not to have to deal with the monthly recalculation of payments due to the child, you can set alimony in a fixed amount, motivating its size by the need of the child or tying it to the subsistence level in the region. This can be done by applying to the court to change the procedure for calculating and withholding alimony. In this case, the amount of maintenance or separate method calculation - a certain amount and part of the income, if any.

Alimony from an entrepreneur who does not conduct business

If the maintenance payer is registered as an individual entrepreneur, but he is not engaged in business and does not make a profit by submitting declarations with zero income, then alimony is calculated according to the general rule - based on the average monthly earnings in the region of residence or in the form of a fixed amount tied to to the subsistence level.

How to collect alimony from an individual entrepreneur

The family legislation of the Russian Federation provides for two ways of withholding child support - voluntary (by agreement) and judicial.

Procedure, procedure

If the parents manage to come to an agreement, they draw up an agreement to pay child support. It specifies the amount of allowance, the procedure for calculating it and the timing of payments.

Such an agreement, executed by a notary, is equal in legal force to a writ of execution and alimony can be collected by agreement by bailiffs. This procedure is called voluntary, and alimony is collected in an amount no less than its legal amount.

Attention! If, after concluding an agreement, the individual entrepreneur tries to evade payments, the document is handed over to state executors (bailiffs), who carry out its execution by analogy with a court decision (Article 100, paragraph 2 of the Family Code of Russia).

If the parties fail to reach an agreement, the withholding of alimony is carried out on the basis of a court order or decision. This method of collection is called judicial or compulsory.

Important! Be sure to have the child support agreement certified by a notary. Otherwise, it will not have legal force.

Statement of claim

You can recover financial support for a child from the father-entrepreneur using a simplified procedure - by filing a statement of claim for the issuance of a court order. However, such a procedure is only possible if there are documents about the payer’s income level, which can be extremely difficult if the defendant is engaged in business.

In accordance with the provisions of Article 23 of the Code of Civil Procedure of the Russian Federation, a claim for the collection of alimony is sent to the magistrate’s court at the place of residence:

Defendant;
The applicant and minor children.

Thus, when filing a claim to establish the amount of monetary support, the rule of alternative jurisdiction, chosen by the plaintiff in the presence of a number of circumstances, applies.

If it is difficult to confirm the father of the individual entrepreneur and the income of the entrepreneur, obtaining alimony through a court order will be impossible and the applicant will have to file a claim in court.

The statement of claim must reflect:

Name of the court, its location;
Full names of the parties to the case, registration addresses and actual location;
Description of the circumstances of the case: when the marriage was concluded, when the children were born, a description of the fact that the father of the children evaded their maintenance;
Justification of the amount of alimony, reference to the presence or absence of official income of the individual entrepreneur;
Request for collection of alimony, indicating the form of such collection (fixed or in share);
Personal signature of the applicant, date of signing and list of documents attached to the claim.

The general rules for drawing up a claim are set out in Art. 131 Code of Civil Procedure of the Russian Federation, and Art. 132 of the same code establishes requirements for attached documents.

The sample shown above is just approximate version claim. Before drafting your own document, seek advice from experienced lawyers. Our portal’s specialists are ready to provide free advice at any time on any issues related to the collection of alimony.

Documentation

To establish the procedure and amount of child benefits, you will need the usual list of documents:

A copy of the alimony recipient's passport;
Copies of the child’s registration certificate;
Copies of marriage and termination certificates;
Information about the income and activities of the individual entrepreneur (if the applicant has it);
Information about family composition.

These documents will be needed both to formalize the agreement at the notary’s office and to file a claim in court. When collecting alimony in court, you will additionally need documents about the income of the individual entrepreneur and expenses for the maintenance of children.

Expenses

In accordance with the second paragraph of Article 333.36 of the Tax Code, payment of the state duty for consideration of a claim for alimony is assigned to the payer.

Therefore, the applicant will not have to pay for anything when filing a claim. The defendant will be required to pay 150 rubles of duty to the budget.

Note: Additional costs may be incurred for drawing up a statement of claim by an experienced lawyer. This will avoid possible problems when submitting documents and will exclude the return of the claim by the court.

Arbitrage practice

Let's consider a typical court decision in a case regarding the collection of child support from an individual entrepreneur.

Citizen I. filed a claim with the court to withhold alimony from her ex-husband S. in favor of her ten-year-old daughter. The defendant is an individual entrepreneur, has a regular profit, but refuses to help his daughter.

At the court hearing, it was established that the father deliberately refuses to support his daughter, violating her property rights and placing it on his ex-wife expenses for the maintenance of the daughter.

Taking into account the financial situation of the defendant and the unstable income of the individual entrepreneur, the court decided to withhold alimony from the father in a fixed amount in the amount of the subsistence level for the child. Thus, I.’s claim was fully satisfied.

In general, judicial practice in cases of assigning monetary support to children, when the defendant is an individual entrepreneur, in most cases provides for the appointment of a fixed amount of alimony. Moreover, their size, in accordance with the norms of Article 83 of the RF IC, is calculated based on the child’s standard of living, as well as the financial situation of the defendant.

If the amount of maintenance established by the court is too high for the payer, he has the right to apply to the court to recalculate the amount of alimony.

Need a lawyer

A private entrepreneur is required by law to pay child support. However, in practice, it can be difficult to prove his income and calculate the amount of alimony that children are entitled to. A qualified lawyer will help with this.

He will be able to understand a specific situation, consider the influence of all related factors, competently draw up procedural documents and collect the evidence base for going to court. It is this individual approach, as well as experience in solving similar cases, that guarantees a positive solution to your issue.

Due to constant changes in legislation, regulations and judicial practice, sometimes we do not have time to update information on the site
Your legal problem in 90% of cases is individual, so independent protection of rights and basic options solutions to the situation may often not be appropriate and will only lead to more complicated processes!

Therefore, contact our lawyer for FREE consultation right now and get rid of problems in the future!

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Due to active development market relations in the world, everything more people start doing business. There is an opinion that an individual entrepreneur does not have permanent place work, unlike hired workers, which means he does not have to pay alimony at all. But this is not true at all. How to correctly calculate alimony from an individual entrepreneur?

According to the RF IC, an individual entrepreneur is obliged to pay alimony, like all ordinary employees. This is explained by the fact that, according to the law, alimony obligations are in no way related to his business activities.

Types of calculation of the amount of alimony obligations

There are two options for paying alimony to an individual entrepreneur:

in the form of a fixed amount, usually calculated from the minimum wage in the region at the time of the court decision;
in the form of a percentage of the profit that an individual entrepreneur will receive. For 1 child – 25%, for 2 – 33%, for 3 or more – 50%.

In other words, if the defendant is engaged in entrepreneurial activity, then the calculation of alimony also occurs according to the minimum wage, in cases of a simplified taxation system, in other words, with a simplified tax system. In other cases, profit is taken into account, from which expenses incurred by the individual entrepreneur are subtracted.

It is worth noting that the responsibility for correctly calculating the amount of payments falls entirely on the businessman himself, in contrast to ordinary employees, when this is handled by the accounting department at the place of work.

After all, if an individual entrepreneur cannot correctly determine his profit amount and calculate alimony payments from it, then in the event of debts, penalties will be charged.

This becomes especially important due to the fact that the bailiff service, in the event of untimely payment, or rather its delay, can collect alimony by seizing property owned by an individual entrepreneur. For example, transport, equipment, products or raw materials used by the debtor in his business activities.

How to calculate alimony from an individual entrepreneur

In cases where alimony is determined as a percentage of the profit that an individual entrepreneur receives, difficulties may arise.

There are two ways to determine the income level of an individual entrepreneur:

The court may proceed from the total amount of income of the entrepreneur;
Or make calculations from the businessman’s net profit.

The next point that needs to be taken into account when determining the amount of money for maintenance is the tax regime applied by an individual entrepreneur.

There are defaulters among both hired workers and individual entrepreneurs. But if in the case of ordinary citizens, when collecting alimony to reduce their size, employees try to hide their real level of salary, and they can easily do this, then an individual entrepreneur will not be able to do this, because he cannot receive his profit “in an envelope” "

Calculation under different taxation systems

For a long time, the question of what exactly is considered income of an individual entrepreneur under different taxation regimes remained open. To solve it, amendments were made to the legislation in order to make the real profit of businessmen not tied to taxation systems.

Calculation of alimony for UTII

If an individual entrepreneur uses UTII, then the so-called estimated income must be considered for payment of tax. But how much should alimony be calculated from? The answer is simple: you need to calculate them based on real profits. This means that alimony from individual entrepreneurs is calculated from profit, reduced by the amount of all types of expenses that are necessary to obtain it, and the amount of tax. This amount will become the basis for calculating money for child support.

Calculation of alimony payments under the simplified tax system

Also, when calculating alimony payments, if an individual entrepreneur uses a simplified system (STS) or “simplified”, the total income of the businessman is taken, from which all expenses, taxes, insurance premiums which he suffered. This turns out to be the businessman's net profit. A share is taken from the profit received depending on the number of children. For example, if they are being collected, then from the net profit that an individual entrepreneur will receive, you need to take 25%.

Calculation of alimony for OSN

If an individual entrepreneur uses the general system (OSN), then the collection of alimony obligations will occur in the same way as the calculation of income tax.

Thus, it is clear that regardless of the taxation system, an individual entrepreneur must pay alimony from profits, which remain at his disposal only after making all tax deductions for the state. And in no case should you include the amount of payments for child support in the total expenses of an individual entrepreneur. Since alimony obligations are assigned to the person himself and have no, even indirect, relation to entrepreneurial activity.

Alimony payments from LLC

To calculate how much should be collected from the co-founder of an LLC, all the citizen’s income is taken into account. This includes the profit received from managing the enterprise. Thus, this includes interest on dividends, shares, distributions from equity shares and other income. All this must be taken into account when determining the amount of child support.

How to collect money from an individual entrepreneur for child support

Collection from the businessman occurs in the usual manner. The following factors may be the basis:

The parents were unable to reach an agreement on the payment of maintenance;
The payer refuses to fulfill obligations to minor offspring;
An individual entrepreneur refuses to pay for the maintenance of a spouse or former pregnant spouse, or caring for children under the age of 3 years;
An individual entrepreneur refuses to pay maintenance for disabled adult children.

After you contact the court with all the documents and receive a writ of execution or a court order, all that remains is to contact the bailiff service, who will be able to collect alimony.

We can say that the procedure for collecting alimony from an individual entrepreneur is regulated by law. The legislator has established a list of income that can be recovered, and also issued recommendations for bailiffs on the procedure for calculating alimony from individual entrepreneurs, depending on the taxation system they use (for example, imputation (UTII), simplified taxation (USNO), general system(OSNO) or patent taxation system).

Alimony from individual entrepreneurs in a simplified manner

From a citizen who has alimony obligations to pay alimony for minor children or for the maintenance of elderly parents, who carries out business activities and is registered as an individual entrepreneur, alimony is withheld from income reduced by the amount of expenses. At the same time, these expenses must be correlated with business activities (clause “z”, clause 2 of Government Decree No. 841 of July 18, 1996).

When calculating alimony from an individual entrepreneur on a simplified basis, the bailiff needs:

individual entrepreneur’s tax return to establish the size of the tax base (in rubles);
a book of income and expenses that an entrepreneur keeps in a simplified form;
payment slip for single tax (to reduce the tax base).

If an individual entrepreneur is simplified with the object of taxation being “income,” then, as is known, he does not take into account any expenses, and accordingly, he does not need to confirm them. However, the entrepreneur himself will most likely be interested in presenting them to the bailiff, therefore he has the right to submit primary documents for accounting when calculating alimony, subject to the requirements of paragraph 2 of Art. 346.17 Tax Code of the Russian Federation.

For example, individual entrepreneur Sinitsa A.A., who uses a simplified taxation system with the object of taxation “income minus expenses”, pays alimony for his two minor children in the amount established by the RF IC - 1/3 of income. According to the book of income and expenses in April 2017, his income amounted to 270,000 rubles, and expenses - 160,000 rubles. In April 2017, the entrepreneur paid 10,000 rubles in tax to the budget. Applying the above calculation procedure, IP Sinitsa A.A. will have to pay alimony in the amount of 33,000 rubles for April 2017, based on the calculation:

(270000 - 160000 - 10000) x 1/3 = 33000

Alimony from individual entrepreneur to UTII 2017

Since impostors pay tax on potential income, bailiffs are recommended to make calculations based on primary documentation, taking into account expenses incurred in connection with business activities and the amount of tax paid (invoices, payment orders, strict reporting forms, contracts, etc. ) (section 5.3 of the Methodological recommendations on the procedure for fulfilling the requirements of executive documents on the collection of alimony (approved by the FSSP of Russia on June 19, 2012 N 01-16)).

In this regard, in order to correctly calculate alimony from individual entrepreneurs to UTII in 2017, it is recommended that the latter keep a book of income and expenses.

If the individual entrepreneur does not have such documents, then the bailiff can calculate the amount of tax based on the officially established average salary in the Russian Federation.

For example, individual entrepreneur M.V. Grigoriev, transferred to UTII, pays alimony for a minor child in the amount of 1/4 of income. According to the book of income and expenses, in March 2017 his income amounted to 70,000 rubles, and expenses - 36,000 rubles; in April 2017, income amounted to 50,000 rubles, expenses - 15,000 rubles. For March and April 2017, the entrepreneur paid 2,000 rubles in tax to the budget. Applying the above calculation procedure, IP Grigoriev M.V. will have to pay child support in the amount of:

for March - 8000 rubles, based on the calculation: (70000 - 36000 - 2000) x ¼;
for April - 8250 rubles, based on the calculation: (50000 - 15000 - 2000) x ¼.