How an individual entrepreneur pays alimony: main, UTII (imputation). calculation and collection of alimony debts

We can say that the procedure for collecting alimony from individual entrepreneur 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 tax system they use (for example, imputation (UTII), simplified tax system (USNO), general system (OSNO) or patent tax 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 the costs incurred associated with the implementation entrepreneurial activity, 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.

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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", 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

That is, it is necessary to focus on tax returns. They indicate the expenses and income of the potential payer. You will have to build on the corresponding amount in the future. In this case, alimony will not be considered an expense when paying taxes.

What is left out?

But that is not all. Alimony from individual entrepreneurs is calculated only after certain expenses have been deducted.

Namely:

• contributions to extra-budgetary funds “for oneself”;
• activity costs;
• taxes.

The amount received is used as a basis for calculating alimony. It would seem that everything is extremely simple and clear. But in real life this is wrong. And you have to annually demand that the alimony provider review the amounts paid. After all, individual entrepreneurs, as a rule, receive different profits from year to year.

About taxation and business

What kind of alimony is paid from individual entrepreneurs on the “simplified” basis? The same as with any other taxation system. It does not affect the component being studied in any way.

As we have already said, a citizen will have to deduct the amount of taxes from the annual income received. This indicator is present in every taxation system. Therefore, all entrepreneurs are equal before the law.

Types of payments

How much alimony do individual entrepreneurs pay? It all depends on the circumstances. But, as practice shows, the calculation of funds allocated for a particular family member is made on a general basis.

There are several types of alimony. They are:

• tied to a person’s earnings;
• in solid size.

It is best to demand the second option of penalties. Thus, an entrepreneur will not be able to avoid alimony by understating income from his own business. In addition, you won’t have to go to court all the time and demand indexation.

Payment amounts

How is alimony paid to individual entrepreneurs? Just like any other citizen. According to the law, a person's earnings minus expenses, deductions and taxes will be taken into account. There is nothing difficult or special about it.

How much should I pay in this or that case? Let's look at the situation using the example of child support. This is the most common layout.

How much alimony does an individual entrepreneur pay in Russia? It is best to focus on the following indicators:

• 25% of income - for 1 child;
• 1/3 of the profit - if there are two minors;
• half of the income is for 3 or more children.

These are the minimum indicators that are used in court. Sometimes an entrepreneur may pay less than the specified interest. When is this possible?

Less than the minimum

Such situations are extremely rare in real life. The thing is that alimony from individual entrepreneurs is paid on general conditions. If the profit from the activity is too large, you can count on reducing liabilities.

That is, if you prove that 25% of the profit, for example, more than covers all the needs of the child, a reduction in payments will follow. This is normal, although a rare event. According to the law, alimony was invented in order to provide for needy relatives, and not to pamper them.

Who gets paid?

Who has the right to alimony from an individual entrepreneur? It is not difficult to answer this question. The legislation of the Russian Federation clearly defines the main groups of persons entitled to support from relatives.

Most often, alimony recipients are:

• children (including adults);
• spouses;
• parents.

If an entrepreneur is not active, but his business is open, debt accumulates. You cannot get rid of child and parental support. But if the individual entrepreneur has no income, you don’t have to pay your spouse. As practice shows, this is a fairly common phenomenon.

Flat sum

What kind of child support can you receive from an individual entrepreneur? In Russia there is no clear answer to this question. Some people pay the required interest in good faith, while others try to avoid such responsibility. Some citizens apply for alimony in a fixed amount.

How much should I pay in this case? As much as the court determines, taking into account all the recipient’s expenses and the profit of the alimony. It is possible that the cost of living in the region will be taken into account. There are known cases when child support for an entrepreneur amounted to only 2,500 rubles. This kind of phenomenon is not uncommon.

Payment methods

Alimony, if the husband is an individual entrepreneur, can be collected. After all, entrepreneurs are considered an employed segment of the population. And no one will relieve them of responsibility for supporting children, spouses or parents.

In Russia, the following options for paying alimony are possible:

• voluntarily;
• by court;
• under an alimony agreement.

If the father is an individual entrepreneur, it is better to receive and pay alimony voluntarily. You can agree with your spouse on the amount of support, and then, without any obligations, negative consequences fulfill obligations. This arrangement is good, but it is the most unsafe. For legal protection, an alimony agreement is more suitable.

Unfortunately, spouses (especially ex-spouses) cannot always find mutual language. And therefore, alimony from individual entrepreneurs, like from any other citizen, is collected in court. Payments are made based on a court order. In case of late payments, various sanctions are applied.

Where to contact?

Which court should I go to to collect alimony? In Russia, such cases are considered by magistrates. They are also studying issues related to adjustments and cancellations of payments.

If you manage to reach an agreement, you can go to a notary. He signs an agreement on the payment of alimony, which will serve as a guarantor of the fulfillment of obligations. Otherwise, the recipient of the funds will have the right to recover the money through the court.

Documents for alimony

What papers will be useful to bring your idea to life? Practice shows that it is more difficult to collect alimony from an individual entrepreneur than from an ordinary hard worker. And this is primarily due to the preparation of documents.

To file a claim you will need:

• paper confirming relationship (marriage, birth, divorce certificate);
• certificates of income of the potential payer;
• checks indicating the recipient's expenses;
• passports of the parties;
• certificate of family composition of the defendant and plaintiff.

As you might guess, problems arise with obtaining income certificates. If the defendant himself did not help obtain the relevant papers, he will have to submit a petition to the Federal Tax Service. A copy of this paper is attached to the package of documents for the claim. And then law enforcement and tax authorities will find out how much the entrepreneur actually receives from his activities.

Collection algorithm

How is alimony paid to individual entrepreneurs? Just like all other citizens. The only difference is the complexity of calculating the payer’s income.

The algorithm for assigning alimony is simple. It looks like this:

1. Collection of documents for filing a claim.
2. Drawing up a statement of claim.
3. Submitting documents to the court.
4. Participation in a court hearing.
5. Receipt of the decision and writ of execution in hand.

It is important to understand that entrepreneurs will not be able to understate their profits. Otherwise, they will face not only liability for evading alimony, but also for concealing income and tax evasion.

About the peace agreement

A similar package of documents will be required from citizens if they decide to enter into a peace agreement on alimony. Often you can even do without income certificates. Child support from an individual entrepreneur in this situation is established by agreement. It is prescribed in a standard agreement.

To conclude an agreement to pay alimony you need:

1. Prepare a certain package of papers. We have already talked about them.
2. Draw up a detailed child support agreement. It specifies the procedure and amount of payments. The specifics of adjusting financing are also described here.
3. Contact a notary with the listed papers. An authorized person will help draw up an agreement if problems arise with it.
4. Pay for notary services.
5. To sign an agreement. Each party to the transaction should have their own copy.
6. Collect certified agreements from the notary.

That's all. From now on you will have to pay alimony officially. If you do not fulfill your obligations, you can wait until the recipient of the funds goes to court. And then even suspended business activity will lead to the fact that they will begin to collect the debt from the person.

Responsibility

What happens if alimony from an individual entrepreneur is not paid? The answer depends on the circumstances. For example, on the procedure for collecting funds.

With a voluntary agreement, there is no liability. You will have to go to court to formally assign alimony. Otherwise, you face either a court hearing or more serious sanctions.

In Russia, alimony defaulters should be afraid of:

• deprivation of driver's license;
• seizure of property;
• imprisonment;
• receiving a ban on leaving the country.

In addition, bailiffs deal with defaulting entrepreneurs much faster. It is easier to track down an individual entrepreneur and force him to fulfill his alimony obligations than an ordinary employed citizen. Usually, those who own this or that property need to worry. You can lose it in an instant.

Finally

How much alimony does an individual entrepreneur pay? This issue is resolved on an individual basis. We have already studied some minimal guidelines. All of the above rules are still in effect today.

An individual entrepreneur is the same alimony payer as all other citizens. The only difference is that proving an entrepreneur’s income can be problematic. Today, some people, in order not to be listed among individual entrepreneurs, open a business for their loved ones. In this situation, the citizen will be assigned minimum alimony. In fact, with the right approach, everything is simpler than it seems. There are cases where the wives of entrepreneurs first received minimum payments and then proved the high income of their ex-husband. This led to an increase in child support. If the father is an individual entrepreneur, this will not relieve him of responsibility.

More and more people are opening their own businesses and starting to do business. Entrepreneurship – great way earn money, dedicate free time work that brings pleasure. Individual entrepreneurs, like other persons, are required to pay child support for minor children. Payments are not directly related to the procedure for carrying out commercial activities. This obligation is noted in the Family Code of the Russian Federation. There are many issues related to the calculation, withholding and collection of alimony from an individual entrepreneur (individual entrepreneur). Let's look at the mechanisms, subtleties and features of the process.

Businessmen who are busy commercial activities, the profit structure is special, different from the income of citizens who receive wages or other type of fixed income. Despite the difference, the responsibilities for supporting children under 18 years of age, as well as needy spouses, are unconditional for citizens who are individual entrepreneurs! A special way of generating income is the basis for adopting different methods of collecting alimony.

The two most widely used methods are:

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

When executing a court decision, the individual entrepreneur must correctly calculate the amount monthly payments, which are due to a minor. Child support debt is not acceptable. The occurrence of debt is the basis for the accrual of penalties.

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

For businessmen, alimony 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 calculates and withholds alimony payments on a monthly basis. Responsibility for the financial support that a merchant is obliged to provide to his to a 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 fixed monetary terms. The second option is more convenient and simpler. After all, this 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 method, payment of alimony depending on income, requires detailed consideration. The main problem is determining the profit of the merchant, which is used to calculate assistance. If an entrepreneur approaches this issue honestly and voluntarily, then no difficulties arise. Other merchants may find themselves in a situation where income is calculated incorrectly. As a result, debt arises. For such a debt, bailiffs can issue a fine and calculate a penalty. Taking into account several important features of alimony payments to individual entrepreneurs, which are established as a share of income, will help you avoid problems.

Determining the income of an individual entrepreneur for calculating alimony

For several years, it was not clear how to calculate the income of individual entrepreneurs who use in their activities different systems taxation. Only in 2010 did the Constitutional Court of Russia put an end to the disputes. He decided that it was unacceptable to tie the real profits of businessmen to a specific taxation system. As a result, government bodies now use a unified 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 alimony payments takes into account income from business activities, which is reduced by the amount of expenses. Such expenses include mandatory taxes and costs incurred during the work.

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

Documents required for payment of alimony

Operates on the territory of Russia single rule for businessmen who are obliged to pay alimony. To fulfill obligations, you will need a court order or writ of execution. These documents are drawn up on the basis of a decision made by the World Court. The documentation indicates the details for the transfer, marks (the alimony pays voluntarily or forcibly financial assistance). Based on this information, bailiffs carry out procedural actions.

A businessman who has received a writ of execution or a court order must immediately calculate the amount of alimony.

You should not arouse suspicion among bailiffs, hide income, or delay paying your allowance. Such actions are fraught with negative consequences.

Collection rules and amount of alimony

From individual entrepreneurs who are engaged in commercial activities, financial support for children under the age of majority is collected in accordance with the general procedure. 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 concluded agreement between the former spouses;
• the parent refuses to support the child after the divorce;
• a person avoids supporting a disabled child who is already an adult;
• the merchant refrains from helping his ex-wife who is pregnant or is raising a child under three years of age;
• the entrepreneur refuses to support his wife, including his ex, who needs financial support because he is caring for common child-disabled.

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

If an individual entrepreneur has a stable high income, then it is preferable for the recipient of the content to receive payments that are calculated as a share of the profit. In situations where a businessman’s business is not going so well, but is still quite successful, you can ask the court to order mixed alimony. If a positive decision is made, part of the maintenance will be calculated in fixed monetary terms, and the remainder as a share of income.

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

Documents for registration

Copies of a passport, a child’s birth certificate and divorce certificate, a certificate from the place of residence of the alimony provider - documentation that will be required to obtain financial support from a notary (conclude an agreement) or make a decision by the Magistrate’s Court. The same structure will need to provide a calculation of the amount of alimony and a detailed justification for the costs of maintaining a minor.

If the recipient of funds applies to the court for the assignment of monetary 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 hard cash terms, you should write statement of claim, plus parents will have to participate in the trial, and then communicate with the bailiff service.

The obligation to support a minor child until full legal capacity is acquired remains with the parents even after a divorce. Payments made for this purpose are called alimony. According to established practice, they are entrusted to the father, since children often remain with the mother after the divorce (cases when a woman pays her ex-husband for child support are rare). The state also provides for other types of similar deductions (for example, for a disabled person after 18 years of age), but they are less common.

How does an individual entrepreneur pay alimony?

The need for citizens to pay child support is established by current legislation. The collection of alimony from an individual entrepreneur occurs in the same manner as for other persons who have such an obligation, but taking into account the specifics of the businessman’s income. In order to maximally respect the interests of the actual recipient of payments (in the vast majority of cases we're talking about about children under 18 years of age), provided for by law different ways calculating the amount of alimony, which will be discussed in detail in the following sections.

There are various options for the procedure for receiving payments from the income of an individual entrepreneur. This can be implemented:

• By agreement. As a rule, in this case, the payment terms are notarized to provide greater guarantees to the receiving party.
• Forcibly. This method involves filing a claim in court and making an appropriate decision.

Voluntary order

In this case, the father and mother decide among themselves how the maintenance of the child will be paid on mutually beneficial terms. It could be:

• Oral agreement. In this case, it all depends on how much the parties trust each other, because the recipient of the payments will not have any proof of the agreed terms. If the payer refuses the agreement, it will be impossible to prove anything.
• Agreement of the parties. This form of agreement involves notarization. The service is paid and in 2019 it costs 5,250 rubles. After certification by a notary, the document acquires the status of a writ of execution (according to Article 100 of the Family Code of the Russian Federation). This implies that the payer will be obliged to comply with the agreement voluntarily or under the supervision of bailiffs.

The concluded notarial agreement on alimony payments must provide for a number of conditions. These include:

• Payment procedure. As a percentage of income or as a fixed amount.
• Payment terms. The standard frequency is monthly; a longer period is not so convenient for the recipient.
• Possibility of indexing and its size. This point is relevant when alimony is paid in a fixed amount, and implies a correlation of the size of the increase in payments with some official indicator (for example, the dynamics of changes in the cost of living for a particular region).
• Responsibility for failure to fulfill the terms of the agreement. This may include penalties or other forms of compensation for late payment.
• Other points that may be relevant to the parties. For example, as an exception, there may be extenuating circumstances in which payments may be deferred for a short period.

By the tribunal's decision

If a businessman refuses a voluntary agreement on payments for child support, alimony from an individual entrepreneur can be obtained through a statement of claim for the recovery of funds. This document is submitted to the court at the place of residence of one of the parties, and a package of documents is attached to it (its composition is discussed below). According to current legislation, the state fee in cases in this case is paid by the defendant, not the plaintiff.

Legal regulation

The basic legislative norms underlying the procedure for collecting alimony are set out in the Family Code Russian Federation(RF IC). Article 80 of this legal document determines that parents:

• are obliged to support their minor children, independently determining the procedure and form of provision of funds;
• if necessary, they can enter into an agreement among themselves on the payment of alimony (this process is discussed in detail in Chapter 16 of the RF IC);
• may be forced to pay maintenance if it is not provided.

Issues related to the financial support of children are discussed in Section V of the RF IC (Articles 80-120). Certain points related to the regulation of situations regarding the payment of alimony are touched upon in other legal acts. These are the Codes of the Russian Federation:

• About administrative offenses. Articles 17.4, 20.25 and others consider different types liability (fine, seizure of a bank account, etc.) to which an individual entrepreneur who does not pay financial support to his children may be held liable.
• Tax. Article 333 talks about the defendant’s obligation to pay state fees when considering a case regarding payments for child support.
• Criminal. Article 157 determines the punishment for particularly serious cases of evasion of alimony payments.
• Civil procedural. Articles 121 and 428 consider the specifics of issuing a court order and a writ of execution.

Forced collection of alimony from individual entrepreneurs

An appeal to the court occurs if an individual entrepreneur does not want to voluntarily pay funds for child support, and the applicant is forced to receive them in a forced manner, having a legal right to do so. For example, this is possible in situations where:

• After the divorce, the spouses were unable to voluntarily agree on the amount of payments for the children.
• The businessman does not want to help his spouse, who is raising a disabled child.
• Businessman does not want to pay maintenance ex-wife who is pregnant with their common child while she is in maternity leave.
• An entrepreneur does not help a disabled child after 18 years of age.

What documents are needed

Going to court involves preparing a statement of claim in a situation where an individual entrepreneur is trying to deny the recipient alimony payments. It is accompanied by a basic package of documents, which includes:

• a copy of the plaintiff's passport;

• a copy of the birth certificate;
• a copy of the divorce certificate (if available);
• a certificate of the plaintiff’s family composition;
• certificate of income of the plaintiff;

If there is information about the defendant (place of residence and work of the individual entrepreneur, his marital status etc.), they must be reported to the judicial authorities. Depending on the specific situation, the package is supplemented with certificates:

• about the wife's pregnancy;
• about the child's disability;
• to justify additional expenses (for example, documentary evidence of the cost of educational services).

Features of determining the amount of income for calculating payments

Considering that the flow of funds into the account of an individual entrepreneur is not stable, calculating the amount of child support in many cases is difficult. Executive branch changed its position several times regarding what exactly is considered income. The basis for calculating alimony deductions is the net profit of the individual entrepreneur. This indicator is obtained after all expenses have been deducted from all income received and the necessary taxes have been paid.

Judgment and writ of execution

The result of consideration of the filed claim will be a writ of execution. The amount of alimony contributions and the method of payment will be established there. Depending on the order of consideration of the claim, the document will be called:

• Court order. Issued in accordance with Article 121 of the Civil Procedure Code of the Russian Federation (Civil Procedure Code of the Russian Federation). This is a decision that the judge makes alone on the basis of the statement of claim, and it is sufficient to submit claims for alimony payments.
• Performance list. According to Article 428 of the Code of Civil Procedure of the Russian Federation, it is issued on the basis of a court decision, which implies a more complex procedure (but you can often limit yourself to the first option).

The receipt by the plaintiff of a court order or writ of execution implies further contact with the bailiff service. This department will monitor the process of paying alimony. In this case, the document itself will be in the hands of the entrepreneur, who, in accordance with it, must calculate and make the necessary payments (making the appropriate notes on the sheet/order itself). The emergence of new dependents for a businessman may lead to recalculation of alimony payments.

How is child support calculated if the father is an individual entrepreneur?

Calculating the amount of funds that an individual entrepreneur must deduct for child support takes into account the specifics of the entrepreneur’s income generation and has two options. Depending on the specific situation, payments for children will be made:

• As a percentage of the amount of profit received. This is the standard form of alimony payments for all persons with such an obligation.
• In a fixed amount established by the parties. This scheme can be used if the first option is inconvenient due to too high fluctuations in income levels.

As a percentage of the profit received

This option is the most common for all cases of alimony obligations (that is, not only for individual entrepreneurs). For this situation, the parameter that determines the amount of payments by law is the number of minor children of the payer requiring maintenance. The table shows how the amount of alimony changes in this case:

In a fixed amount of money

It must be taken into account that in many cases the calculations to determine income for a month (or other period) are carried out by the entrepreneur himself. He also controls the accuracy of the calculations made and the correctness of the deductions made. This opens up ample opportunities for adjusting the results in your favor if you have such a desire. A fixed amount of alimony with individual entrepreneurs is a solution to this problem (it also applies to unemployed payers) and in many cases will be more convenient for the recipient of payments, because it makes the flow of funds more predictable.

This option is associated with the peculiarity of the formation of income of an individual entrepreneur (that is, the potential basis for determining the amount of alimony payments), because often the influx of funds into the account varies over a wide range. In business, a situation may arise when, at the end of a month (or quarter), there is zero profit or even a loss, completely excluding the possibility of calculating alimony as required by law. In this case, a suitable option would be a fixed amount of payments for children (for example, the minimum wage - minimum wage), subject to annual indexation.

Mixed calculation formula

Situations are possible when a person who is an individual entrepreneur, in addition to entrepreneurial activity, has other sources of income, moreover, of a fixed nature (for example, he can work part-time as a teacher or rent out an apartment). For such cases, a mixed calculation formula is used. Payments for children from an unstable income of an individual entrepreneur imply deductions in fixed monetary terms, while those from a fixed income are withheld interest rate.

This method is convenient for the recipient, because thanks to the flexible approach it is possible to receive more funds for child support. For example, we can consider a situation where alimony is taken for one child, the fixed payment is double the minimum wage (from May 1, 2019 it is equal to 9,489 rubles), and the salary of a part-time worker is 40,000 rubles. The required calculation looks like this:

1. The fixed monetary amount (TDS) is calculated: 9,489 rubles. x 2 = 18,978 rubles.
2. The percentage component is found: 40,000 rubles. x 25% = 10,000 rubles.
3. Summing up the intermediate indicators, the total result is found: 18,978 rubles. + 10,000 rub. = 28,978 rub.

How to calculate alimony from an individual entrepreneur

If the amount of cash support is a percentage of the entrepreneur’s income, and not a fixed amount, important has the correct definition of profit. Until 2013, the concept of income was interpreted executive bodies very widely, including a variety of receipts to the individual entrepreneur’s bank account, which was incorrect from an economic point of view (for example, alimony could be calculated on advance amounts - money for which the goods have not yet been sold).

Government Decree No. 11 of January 17, 2013 established new order calculation of the base for calculation - from net profit (income minus expenses and taxes paid). At the same time, the alimony payments themselves are the personal costs of the businessman, and cannot be attributed to the expense item of the individual entrepreneur, because they are not related to business activities.

General principle determining net profit for calculating the amount of alimony does not depend on the taxation system. This position is discussed in detail in the Resolution of the Constitutional Court of the Russian Federation No. 17-p dated July 20, 2010 and is widely used in practice today. Fiscal payment systems used by individual entrepreneurs include:

• general (OSNO);
• simplified (USN, simplified);
• single tax on imputed income (UTI, imputation);
• patent (PSN, patent).

On the general taxation system

If a businessman uses OSNO to conduct business, then alimony payments are collected from him from an amount that is subject to income tax and indicated in fiscal reporting. The amount of profit is given in the 3-NDFL declaration. A certified copy of this document must be included in the judicial consideration of the issue of determining the amount of financial support.

Simplified

A businessman’s use of the simplified tax system also does not create difficulties in determining the amount of deductions for a child. The amount of net profit is taken from the income-expense book. The entrepreneur’s responsibility is to include all the information on current financial transactions, and the annual declaration submitted to the tax office will show the individual entrepreneur’s final income for 12 months.

Features of calculation for UTII and PSN

Taxation under the system of imputed income and patent provides for a predetermined amount of profit. However, the calculation of alimony for individual entrepreneurs on UTII and PSN is made from the amount of real income that the entrepreneur received. This can be problematic because according to the law, when using this taxation system, recording financial transactions is not the responsibility of the businessman. In such a situation, alimony from individual entrepreneurs on imputation and patent can be calculated based on the average earnings in the region.

The procedure for determining the amount of payments if income is unstable

Inconstancy of profit is a characteristic feature of the activities of persons registered as individual entrepreneurs. In this case:

• As income increases, the amount of payments for children also increases.
• If profits decrease, the size of the base for calculating alimony may decrease below the average earnings in the region. If this is inconvenient for any of the parties, an option to solve this problem would be to choose another payment option - concluding an agreement with notarization.

If there is no income

There may come a time in an entrepreneur's life when the business stops making a profit. With regard to the issue of material support, two situations are possible:

1. The individual entrepreneur has zero income and alimony payments have not yet been collected from him.
2. The businessman previously transferred financial support for the child, but at the moment he does not have the funds to do this.

For the first situation, if a claim is filed for payment of child support, then the amount of deductions will be established in hard cash (according to Article 83 of the Family Code of the Russian Federation). Standard size Such payments are half of the child’s regional subsistence level (dividing the amount in half implies equal responsibilities for each parent).

In the second case, much depends on how long the break in payments is and in what form they were initially established. There are several possible scenarios:

• If a fixed amount of payments has been determined, then the entrepreneur begins to accumulate debt, which he will have to pay off when his financial condition improves.
• If alimony was issued as a percentage of income, then the form of calculation should be changed to a fixed monetary amount. The further algorithm of actions is similar to that indicated in the previous paragraph.

What should a plaintiff do when alimony debt arises?

Regardless of the method of collecting funds for material support for children of an individual entrepreneur, if payments are not made in set time, the businessman accrues debt. If the recipient of alimony is interested in continuing the transfer of funds, then the correct sequence of actions will be as follows:

1. File an application to go to court.
2. Satisfaction of the claim implies the issuance of a writ of execution. This document must be provided to the Bailiff Service (Bailiff Service).
3. Within 10 days, the SSP begins enforcement proceedings, accepting necessary measures for debt collection.
4. If the actions of the joint venture do not bring the expected result, then the debtor may be held liable under the law. If a businessman ignores two written warnings, then bailiffs collect information about the amount of debt, period of delay, reasons for non-payment, current income, etc. Based on this information, a criminal case can be opened.

Administrative and criminal liability

There is a penalty for failure to pay alimony (an individual entrepreneur can find out about the amount of his debt on the government services website). The administrative sanctions that can be imposed on a defaulter, according to the Code of Administrative Offenses of the Russian Federation (Articles 17.4, 20.25, etc.), include:

• Peni. There is no single size for this penalty due to different forms accrual of funds for child support, but according to generally accepted practice, its amount can be 0.5% of the unpaid amount for each day of delay. An additional fee is charged to bailiffs (7%).
• Seizure of bank accounts. In this case, all incoming funds will be debited from them until the debt is repaid.
• Fine. He is appointed for concealing income and refusing to comply with the bailiff's demands. The amount of the penalty ranges from 1,000 to 2,500 rubles. Failure to pay the fine on time will result in re-imposition of the sanction at double the amount. In particularly critical situations, administrative arrest for up to 15 days or correctional labor for up to 50 hours may be applied.
• Ban on traveling abroad (restriction on the use of a foreign passport). The sanction ends after the debt is eliminated.
• Revocation of driver's license. This sanction has been in effect since January 15, 2016 and can be applied when the debt exceeds 10,000 rubles.
• If there are no sources of income, the debtor's property is seized. It will be implemented to pay off the debt from the amount received.

The Criminal Code of the Russian Federation also provides for sanctions against alimony defaulters. In accordance with Article 157, such violations are subject to the following penalties:

• correctional labor for up to 1 year;
• arrest for up to 3 months;
• imprisonment for up to a year.

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