How do individual entrepreneurs pay alimony in 2023? How to calculate and collect alimony from individual entrepreneurs.

Dissolution of a marriage is especially difficult if the couple has minor children. The first place among all kinds of problems is occupied by the issue of further maintenance of children, which requires a competent solution in order to avoid infringement of their rights.

A legal structure, the purpose of which is to ensure a decent standard of living for children after the separation of parents, is called alimony obligations; this is a property obligation for the maintenance of a child by another parent living separately.

Entrepreneurship is currently one of the most popular areas of activity, therefore, the peculiarities of the position of an individual entrepreneur as an alimony payer are particularly relevant. Most citizens are not aware of how alimony is collected from individual entrepreneurs, in what amount and how it is written off.

How does an individual entrepreneur pay child support?

Like other persons whose income is fixed, an individual entrepreneur is obliged to fully fulfill the responsibilities of supporting his child. However, if in the first case the employer is responsible for the correct transfer of funds, then the entrepreneur himself is responsible for fulfilling obligations in the proper amount and time frame.

In this regard, the problem arises of determining the exact figure for payment of alimony for a minor, since the law does not directly establish what should be recognized as income of an entrepreneur.

An accurate determination of the amounts is extremely important, otherwise there is a risk of debt formation, which may result in the collection of a penalty, foreclosure by bailiffs on property and other sanctions, which only become more stringent every year.

The legislation provides for the following methods of collecting alimony:

By setting a fixed amount

This method is appropriate in situations where the parent has an irregular income or its amounts vary greatly at different periods of time.

A specific payment figure is fixed, regardless of the debtor’s income; even if it was zero, he will be required to make deductions. This method is the simplest and does not cause unnecessary controversy.

A specific fixed amount can be determined both in an agreement and by a court; if necessary, it can be increased through legal proceedings.

Determining the amount of maintenance as a share of the income received

The method is used if there is information about the monthly stable income of the entrepreneur.

However, it is worth considering that entrepreneurial activity is primarily associated with risks, and income is sometimes simply unpredictable.

It is a difficult task to correctly determine a person’s income taking into account a specific taxation system, which will become the basis for calculating alimony.

Income share PLEASE NOTE! Some entrepreneurs prefer to use a combined approach to calculating alimony, that is, one part of the obligation is determined by the first method (fixed amount), the other by the second (percentage of income), which allows them to adequately plan their expenses. This method is completely acceptable and legal.

If you have a similar situation and are looking for a way to solve it, then feel free to dial our number + 7 (495) 722-99-33 right now. Our experienced lawyers will answer difficult questions and take control of any complex case.

How much is alimony calculated from?

For a long time, alimony was calculated and collected from income as a whole, without taking into account expenses, which can be quite significant or even exceed income at some point in time.

This state of affairs did not suit the individual entrepreneurs, which is why one of them was able to get the Constitutional Court to recognize the need to take into account expenses when calculating amounts, but only if they were confirmed.

The judges recognized the need to find out the real income of the ex-spouse, because it is precisely this that is an adequate reflection of the financial situation of the entrepreneur.

IMPORTANT : Alimony amounts are not included in a businessman’s expenses, since they arise specifically in the sphere of family relations and have no connection with business activities.

Thus, only after the income is received, the entrepreneur can allocate the appropriate percentage, which is the amount of alimony.

Both income and expenses must be documented, and the individual entrepreneur has the responsibility to prove the validity of expenses.

The bailiff collecting alimony from an individual entrepreneur is obliged to check the correctness of the calculation of alimony, if necessary, sending requests to the tax service.

Collection of alimony from individual entrepreneurs using the general taxation system

When applying the general taxation system, the entrepreneur has an official salary, which is subject to income tax based on its size, and a monthly alimony calculation will be made. There are no fundamental differences between this case and the collection of alimony from an employee. The document confirming the amount of income is the entrepreneur’s tax return.

Alimony from individual entrepreneurs on a simplified basis (USN)

Simplified alimony (USN) is established depending on the accounting of expenses.

• If the simplified tax system “income minus expenses” is used, alimony is calculated from the resulting amount of profit. To confirm the calculation made, the entrepreneur must provide a book of income and expenses, the maintenance of which is mandatory.
• If an individual entrepreneur uses a simplified “income” system, then it becomes difficult to establish the exact amounts of expenses. In this case, the entrepreneur should keep a book of income and expenses, although the legislator under this tax regime does not oblige him to do this, or collect documents on expenses incurred. Otherwise, collection will be made entirely from income.

Alimony from individual entrepreneurs to UTII and the patent tax system

Entrepreneurs subject to the single tax on imputed income (UTII) must submit a UTII declaration as proof of income. But in such a declaration only the subject’s imputed income is recorded, and not the real one.

This position itself contradicts the previously stated statement of the Ministry of Finance about the impossibility of using imputed income as the base amount for calculating alimony.

But how to identify real income when an individual entrepreneur is not even obliged to keep accounting records, being on UTII?!

Thus, the issue of how individual entrepreneurs pay alimony with UTII has not yet been finally resolved.

In the above situation, bailiff services often calculate alimony not from real income, but from conditional, imputed income, from which taxes are calculated.

That is why it is best to oblige entrepreneurs on UTII to pay alimony in a fixed amount, since imputed income in some cases may be insufficient to fully pay alimony.

A similar situation exists with the patent taxation system.

Alimony for individual entrepreneurs with zero income

A frequent case is when the debtor is registered as an individual entrepreneur, but does not actually work and has no official income.

My business is not working, there is nothing to pay...

In this situation, the calculation of alimony should be made based on the average earnings of a citizen of the Russian Federation in the current year. Official statistics on this topic can be found on the Rosstat website. Thus, the average salary in the Russian Federation is at the level of 36,709 rubles, in Moscow - 92,389 rubles, in the Moscow region - 42,656 rubles.

There is only one conclusion here - without qualified legal assistance, it is problematic to resolve the issue of collecting alimony from an individual entrepreneur. Specialists of the MCPI “Planet of Law” within the framework of turnkey legal assistance under the “Alimony? “Elementary!” will provide you with exclusively professional assistance in collecting alimony from individual entrepreneurs. Call right now + 7 (495) 722-99-33.

How does an individual entrepreneur pay alimony in 2023: how much should he owe, how is it calculated?

Payment of alimony for individual entrepreneurs is a question that many citizens of our country ask. What are the features of this process, what documents is it regulated by? This and much more will be discussed further in our article.

What documents regulate legal relations in this area?

1.      Art. 81st, 82nd, 83rd Family Code of the Russian Federation.
2.      Government Decree of July 18, 1996 N 841.
3.      Methodological recommendations regarding how the requirements of the executive documentation for the collection of alimony payments dated June 19, 2012 No. 01-16 should be fulfilled, as well as other documents.

How are child support payments collected if the father is an individual entrepreneur?

Article 81 of the RF IC stipulates two payment methods - on a voluntary basis (if the parties have reached a compromise) or on a forced basis. Below is a small table showing how these options differ.

The criterion by which the comparison is made	The procedure for issuing funds is voluntary (that is, the parties were able to agree)	An individual entrepreneur pays alimony through a judicial authority
The meaning of the procedure	Mother and father find a compromise solution. The following are recorded: amount, time frame, payment and indexation process. It is stated what responsibility the citizen will bear in case of failure to fulfill their obligations, as well as other features. You do not have to transfer funds every month (payments can be weekly or quarterly).	If there is no agreement, it is possible to appeal to a judicial authority.
Where should the application be submitted?	A specialist who is a notary. It is possible to draw up an agreement independently; you can also use standard solutions. However, confirmation of the document still remains a prerequisite.	A statement of claim is submitted to the magistrate's court with a request to assign alimony (with reference to Article 23 of the Code of Civil Procedure of the Russian Federation). In this situation, the rules of alternative jurisdiction are used. In other words, you can apply both at the place where you live and at the place where the defendant (the one who must make alimony payments) lives. In this case, the state duty is not paid.
What documentation must be provided?	Identity cards (they are provided by both the mother and the father). Certificate of salary of the individual entrepreneur. Birth certificate of the baby, copies of the passport (if there is no copy of the defendant, it does not need to be attached).	A copy of the birth certificate of the baby (or several children). The statement itself is a claim. A copy of the certificate stating that the parties are divorced. Evidence that the plaintiff and defendant live separately (we are talking about certificates and so on). Help - what is the composition of the family? Certificate of salary of the person submitting the application to the judicial authority. Information about the defendant (if there are no documents, it can also be provided orally)
Important nuances	In case of failure to fulfill the concluded agreement, the parent has the right to appeal to a judicial authority. The agreement has the same legal force as a writ of execution issued by the court (this point is reflected in paragraph 2 of Article 100 of the RF IC).	In such a situation, the judicial authority analyzes the opinions of the parties and awards payment, taking into account the nuances of the individual entrepreneur’s work, as well as other indicators.

An important point: the procedure can be a claim or an order.

https://www.youtube.com/watch?v=yzSx6h_QFgk

In practice, they most often think like this: collection of alimony payments is possible only for children under the age of majority (under Article 85 of the RF IC). In reality, everything is completely different.

Money can be paid to those who are disabled and cannot do without parental support (moreover, able-bodied adult children do this - based on the provisions of Article 87 of the RF IC). Payments are also possible for the first spouse or for an ex-spouse, for other family members (under Article 98 of the RF IC).

How is alimony calculated from an individual entrepreneur, and how much should a businessman pay?

There are three ways to develop the situation:

• shares of profits are taken into account;
• a fixed monetary amount (TDS) is established;
• a mixed method is used (% of profit + specific amount of money).

Method No. 1. Calculation of alimony payments taking into account shares (% of profit)

The dimensions are fixed in Articles 81 and 83 of the RF IC. The following point is also reflected: the payment of money is made “from wages or other profits.” Other profit is precisely the funds received from business activities. The amounts are:

1.      25% - if there is only one child.
2.      33% - if there are two children.
3.      50% - if there are three or more children.

50% of the profit is not always the maximum amount of alimony payments. Sometimes this figure can rise to 70% (but the final decision is made only by the judicial authority).

Method No. 2. A fixed sum of money is awarded

The point is that a specific amount of money is fixed. He can be anything.

The calculation is carried out by the judicial authority. Also (if the parties have found a compromise), the amount can be specified in the contract.

In the future, the amount may change: when the cost of living changes, it is indexed. It is worth noting an important point here: since November last year, adjustments have been made to Article 117 of the RF IC.

If there is no subsistence level in a Russian region, the average values ​​for the country as a whole are used.

TDS is used if payments are assigned to the wife (who is pregnant or on maternity leave). Such a payment is fixed for the maintenance of adult children if the court has declared that they are disabled (if they require special care and parental financial assistance).

Let's give an example. Ivanov has an unstable salary, so alimony amounts to 10,000 rubles. Last fall, the Russian government again changed the PM amount.

Now it has become equal to 10,200 rubles. That is, Ivanov will have to pay 200 rubles more - taking into account indexation. If % was taken into account when fixing the size, the shares are calculated.

If you do not have special legal knowledge, it would be better to have bailiffs calculate the shares - this way you can avoid unnecessary mistakes.

Method No. 3. When calculating alimony payments, a mixed method is used

The meaning of this method is as follows: funds come immediately both in shares and in a fixed amount of money. This scheme is often used when alimony is calculated for an individual entrepreneur (when part of the profit is considered stable, the rest is considered periodic).

Let us give the following example: defendant Petrov is an individual entrepreneur with an unstable salary. At the same time, Petrov owns a three-room apartment, from which he receives 10,000 rubles a month (and this amount cannot be ignored when processing alimony payments).

In the above situation, the use of a mixed method for awarding alimony payments is considered the most appropriate. Let’s say that the defendant is obliged to regularly deduct a fixed payment from business activities - 3,000 rubles, and from the rental of his residential premises - 25% of the benefit received (that is, 4,000 rubles).

To summarize, we can note the following: Petrov’s alimony payments amount to 7,000 rubles.

There are no questions asked about the fixed (fixed) amount of payments. It is much more difficult to calculate the shares and how much alimony a businessman pays from net income, from turnover or from personal profit. The nuance is this: what profit should be considered the base for accruals?

How is the income from which an individual entrepreneur pays alimony calculated?

Let’s say that your contract or court ruling reflects the amount as a percentage of profit (one quarter of the salary, one third or half of it). The nuance is the following - what is considered the base (basis) for such payments: all profit, net profit or something else)?

To clarify the main points for yourself, first read the documents, a list of which we provided at the beginning of the article. They will help you understand the initial base. And we will look at the features of calculating alimony payments if the individual entrepreneur is on a simplified tax system (simplified taxation system) - moreover, taking into account the latest changes and additions.

Peculiarities of calculating alimony if an individual entrepreneur is on a simplified taxation system in 2018

Back in 2010, No. 17-P, the Constitutional Court of the Russian Federation reflected the following clear position: the base for calculating alimony payments consists of the income of an individual entrepreneur, taking into account expenses incurred in connection with his business activities. The important point is that they must be properly confirmed.

Each expense must be confirmed by a special document (based on the provisions of the Federal Law “On Accounting”). The best option is to keep an entry in a book that takes into account all income.

An important point: taxes are not expenses (when identifying the base for calculating alimony payments), so you shouldn’t forget about it!

Let’s say that individual entrepreneur Rublev was awarded 10% of the profit + a fixed amount of 5,000 rubles. There are no questions about the fixed amount; let’s study the funds extracted from the activities of the entrepreneur. In March of this year, Rublev made a profit of half a million rubles.

But also:

•  He paid 100,000 rubles for rent;
•  The businessman paid 1000 rubles for the client-bank;
•  20,000 was spent on advertising and promotion;
•  150,00 rubles – to pay salaries to working personnel;
•  30,000 – 6% tax according to the simplified tax system.

How much child support should he pay? How is the base calculated? They will take 10% off, but not from half a million rubles!

To calculate the base, we will remove from the total income all expenses related directly to the activities of the individual entrepreneur. The following picture emerges:

500,000 – 100,000 – 1000 – 20,000 – 150,000 = 229,000 rubles. After this we calculate 10%. It turns out 229,000 * 10% = 22,900 rubles.

Now you know from what profit alimony payments are withheld from a businessman using the simplified tax system (USN). The difficulty is this: as a rule, either the individual entrepreneur himself or his accountant have access to reporting and KuDir. Now let’s look at the specifics of calculating alimony if an individual entrepreneur is on UTII (on imputation).

Peculiarities of calculating alimony payments if the individual entrepreneur is on UTII (on imputation)

In such a situation, the nuance is as follows: the businessman is, as it were, “attributed” to a specific amount of profit (that is, possible). But this amount will not be used to calculate the alimony base!

The basis for calculating alimony payments = the individual entrepreneur’s profit from the sale of goods (services) minus the costs incurred by him.

Naturally, each expense must be confirmed by a specific document (invoice or delivery note, strict reporting form, payment order, contract and other documentation). In this case, they use the same scheme as for simplified individual entrepreneurs.

Peculiarities of calculating alimony payments if the individual entrepreneur is on the OSNO (main taxation system)

In this situation, calculating the base will not be particularly difficult, since the costs are clearly fixed, and counting the turnover, profit and net income of the individual entrepreneur does not raise any questions.

To calculate the amount of payments for one or two children, you will need to contact either directly the individual entrepreneur himself or his accountant.

Features of calculating alimony payments if an individual entrepreneur has zero income

If there is no profit, an individual entrepreneur submits a so-called “zero declaration”. Sometimes the compilation of “zeros” is deliberate (so as not to accrue payments due by law).

In such a situation, the child may be left without financial payments. The legislator has also eliminated a similar “legal loophole”, so there is no need to worry.

The 4th paragraph of Article 113 of the RF IC reflects the following: if there is no salary or documentation confirming income, the calculation takes into account the average salary in the country on the day alimony is calculated.

In other words, such a businessman will still have to pay alimony - but taking into account the average salary in his region.

Sometimes it happens that in a particular Russian region there is no average salary. Then the overall indicator for the country is taken into account. Information on the average salary level is contained in the official portal of Rosstat of the Russian Federation - that is, anyone can get acquainted with it.

The calculation of alimony payments taking into account the average salary is carried out based on the provisions of Article 102 of the Federal Law No. 229 of October 2, 2007 “On Enforcement Proceedings”, as well as Article 113 of the Federal Law No. 223 of the SK. Making payments from the average salary occurs in exactly the same way as with payments in the form of a percentage of profit.

As Rosstat data show, the average salary in the city is 63,000 rubles. In other words, our businessman will have to transfer 63,000 * 25% = 15,750 rubles for child support.

This money must be paid to them even in the absence of official wages.

Thus, today we told you about how an individual entrepreneur pays alimony. We hope that the material was useful to you and you were able to learn something new for yourself! https://youtu.be/BXsCJi9N37g

Alimony from individual entrepreneurs in 2023 - amount, procedure for payment and collection

The percentage of families breaking up in Russia has been steadily growing in recent years. And with it, the number of child support obligations increases.

When parents separate, they retain the responsibility to support their minor children, while adult children are required to support their disabled parents.

The fulfillment of such obligations is primarily influenced by the way the payer receives income. Alimony from an individual entrepreneur is withheld according to completely different rules than from an employee or an unemployed person.

Determination of income for payment of alimony

Russian legislation provides for several forms of alimony collection. They can be established by agreement of the parties or in court:

• A certain fixed amount;
• Statutory interest on income;
• Providing the payer with ownership of his property;
• Mixed forms.

If the payer is a citizen registered as an individual entrepreneur, then, as a rule, the court assigns him payments in a fixed amount. Especially if the income of such an entrepreneur is unstable.

If in his commercial activities he officially uses the labor of at least one hired employee, then alimony is calculated based on the information of 3-NDFL, which the entrepreneur submits 2 times a year. And they will amount to 25% of the net income.

In 2013, all the i’s were dotted in the dispute over what type of income an individual entrepreneur should make alimony deductions from. It has now been finally established that alimony from an individual entrepreneur is deducted only from his net income, i.e. from the money that remains after tax deductions and expenses associated with commercial activities.

The amount of alimony from an individual entrepreneur

When assigning the amount of alimony, the court proceeds from the person to whom the allocated money is intended. If we are talking about a minor child, and the judge determines to deduct a percentage of the income, then in this case 25% will be assigned to 1 child. For two children – 33%, for three or more – 50%.

But it should be borne in mind that the entrepreneur’s net income and its consistency are often impossible to predict. In such cases, alimony may be established as a fixed amount. Those. even if the payer had no income in some month, he still must make alimony payments.

Alternatively, the court may establish a mixed form of calculating alimony with individual entrepreneurs. In this case, the payer pays part of the amount in a fixed amount, and the rest is interest on income.

The following cash receipts are considered income when deducting interest:

• Salary and all types of monetary remuneration related to the payer’s production activities
• Pension, scholarship, etc. social benefits and payments.
• Income from rental property.

Payment procedure and calculation examples

If a citizen decides to receive alimony from an individual entrepreneur, then he can act in two ways. Firstly, you can try to reach an amicable agreement between both parties and enter into a notarial agreement. In it, the relatives themselves establish the required amount and the ways in which the payer will repay it.

But as practice shows, such agreements are a rare exception. Most people have to resort to court to resolve financial issues.

The intended recipient of alimony or his official representative must apply to the court at his place of residence, or at the place of residence of the defendant. When a case comes to court, judicial officials find out which taxation system the individual entrepreneur adheres to. The amount of alimony is assigned based on the information received.

  Calculation of fixed contributions for individual entrepreneurs in 2023-2020 and earlier

For example, if an entrepreneur works according to the general taxation scheme, and his income after deductions for taxes and production is 200 thousand rubles, then for one child he must pay at least 50 thousand rubles when choosing a percentage payment.

If alimony is calculated for an adult (parents, spouses), then its amount is determined by the court, based on the needs of the plaintiff and his living conditions.

Calculation of alimony for individual entrepreneurs with zero income

The situation when the payer is an individual entrepreneur with zero income is not unique. This factor does not at all relieve him of the responsibility to support children.

In such circumstances, the plaintiff needs to apply to the territorial court with a request to assign alimony in a fixed amount. As a rule, the cost of living in the region where the plaintiff lives is taken as this.

If money is collected for child support, then this amount is divided equally between both parents. For example, if the minimum is 8 thousand rubles, then the entrepreneur is obliged to pay alimony in the amount of 4 thousand rubles.

Payment of alimony under various tax regimes

The collection of alimony from individual entrepreneurs directly depends on the method of taxation that the defendant follows in his business activities.

If he uses the general tax system, then alimony will be withheld from profits, which are subject to income tax. Its size is determined based on the tax return submitted by the individual entrepreneur.

Alimony for individual entrepreneurs on a simplified basis (simplified taxation system) simplified tax system 15% “income minus expenses” is collected only from net profit. It is calculated based on the income and expense ledger, which every individual entrepreneur must maintain using this method.

And if in reality it is not maintained, then alimony is calculated based on the income portion. But if the entrepreneur himself has the primary documents for accounting for expenses, then he has the right to present them in court.

They will definitely be used when calculating alimony.

If the individual entrepreneur is on UTII (single tax on imputed income) or patent (PSN).

When calculating alimony in this case, in theory, the amount of imputed (potential) income should be taken into account, and not real.

However, in practice, disputes arise on this issue and alimony may be withheld from income minus expenses. In this case, the individual entrepreneur will also have to collect documents confirming the expenses incurred.

Payment of alimony by agreement of the parties

The parties involved in the process of receiving and paying alimony are not required to resolve this issue in court. They have the right to settle all disagreements amicably. Namely, by drawing up an agreement. In this process, it is best to trust a professional lawyer who can take into account all the nuances of the contract. If the parties decide to do it on their own, then they should include the following points in the agreement:

• Basic information about the payer and recipient of alimony and his legal representative (full name, date of birth, place of residence, etc.).
• The amount of alimony. It must be no lower than what would be assigned by the court.
• Payment order. It is not necessary to give money monthly. You can agree on any schedule. For individual entrepreneurs, quarterly payments are often the most convenient.
• The procedure and amount of indexation of the established amount. It can be stipulated that the amount of alimony will increase annually by a certain percentage. If such a clause is not included in the contract, then in controversial situations, indexation occurs based on the increase in the cost of living in the region where the recipient lives (Article 117 of the RF IC).

Such a document must be certified by a notary. Otherwise, it will not have legal force.

How to collect alimony through court

The most common way to collect alimony is through a court decision. If it is not possible to reach an agreement and draw up an agreement, the potential recipient can always file a claim in court. This is done at the place of residence or at the place of residence of the defendant.

If alimony is expected to be calculated as a percentage of income, then it is enough to contact the magistrate. He, having considered the circumstances, makes a decision and issues a court order within 5 days. With this order, the plaintiff can contact the bailiff service, where an enforcement case will be opened.

If there is a question of collecting a fixed amount, then a lawsuit cannot be avoided. When considering a large number of documents, it may take another week. After the decision has been made and it has entered into legal force, the plaintiff receives a writ of execution and also applies to the bailiffs with it.

Documents for collection

When contacting the judicial authorities, you should prepare the necessary package of documents in advance. In addition to the statement of claim, you will also need:

• Passports of the plaintiff and defendant (plus copies).
• Birth certificate of the child for whom alimony is expected to be collected (plus a copy).
• Certificate of marriage or divorce.
• Certificate of family composition (should be obtained from the passport office).
• A certificate from social authorities about a special preferential status (for example, about disability).

In addition, it is advisable to immediately submit copies of documents from the tax authorities (3-NDFL) or a book of income and expenses and other documentation that is necessary to calculate the amount of alimony.

What to do when child support debt is not paid

Just taking it and not paying alimony is not the best idea. And it's not just about the moral side of the issue. If a citizen is engaged in entrepreneurial activity, then such a decision can ultimately cause serious damage to his business.

If a debt arises, the recipient of alimony should contact the Bailiff Service. Here, after a court decision has been made, the bailiff begins enforcement proceedings regarding the debt incurred. Currently, the number of possible measures of influence on the debtor has expanded significantly.

Thus, the debtor may be prohibited from traveling abroad or may be limited in the use of a personal car.

The bailiff has the right to put such a citizen on the wanted list, seize his property and then sell it at auction.

And if the matter goes too far, then a criminal case may be initiated against the debtor, followed by imprisonment for up to a year.

Alimony from an individual entrepreneur

Parents, despite their occupation, position and social status, are obliged to financially support their children until they reach adulthood. If one of the parents evades this obligation, measures may be taken to enforce it in the form of alimony .

If the evading parent is an individual entrepreneur , alimony can be recovered from him, as from any other person obligated to support his child, as a percentage of his income or a fixed sum of money.

However, the peculiarity of collecting alimony from an individual entrepreneur (hereinafter referred to as individual entrepreneur) is that:

1. An entrepreneur’s income is a variable unit, and sometimes “zero” (that is, there is no income at all), and certain difficulties may arise in calculating the amount of the fee in shared terms.
2. The entrepreneur himself is responsible for the correct calculation of monthly amounts, and he also controls the accuracy of these calculations, which is important when alimony debt arises and is included in the lists of debtors.

Withholding alimony payments from individual entrepreneurs in fixed monetary terms, as a rule, fewer problems arise - the most difficult process is determining the established share of the income that the individual entrepreneur receives in each specific month.

Collection of alimony from an individual entrepreneur

• alimony from an entrepreneur who refuses financial participation to a child - there are more than enough tools to withhold it and correctly deduct it, and the provided liability for non-payment ranges from administrative to criminal.
• The procedure for assigning alimony to individual entrepreneurs does not differ from the assignment to persons with other types of income, as well as the unemployed, pensioners and disabled people.
• There are 2 ways in which you can receive alimony payments, including from the income of an individual entrepreneur:

1. Voluntary (peaceful) agreement between the father and mother of the child is the conclusion of a notarial agreement on the payment of alimony, which stipulates:
   • order;
   • deadlines;
   • payment amounts;
   • indexing;
   • liability for non-fulfillment of the document;
   • other conditions and clauses that are important to the parties.
2. The forced method is possible in the case when the entrepreneur refuses to enter into a voluntary agreement and does not participate in the maintenance of children. Such behavior of the defaulter forces the other party to file a claim in court to recover funds.

Payment of alimony by agreement of the parties

An agreement on the payment of alimony is the most beneficial 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 what can be established in court (which can be beneficial for the recipient ).

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

• passports of the parties;
• child's birth certificate;
• certificate of income of the individual entrepreneur.

The cost of notarizing a document agreement will cost parents 5,250 rubles.

• Answer a few simple questions and get a selection of site materials for your case ↙

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

How to collect alimony from an individual entrepreneur?

The calculation of alimony from an individual entrepreneur for a child in court using a simplified method, i.e., in connection with filing an application for a court order, 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, in which the claimant will most likely be refused.

The statement of claim “On the assignment of alimony” is submitted to the magistrate’s court (Article 23 of the Code of Civil Procedure of the Russian Federation) according to the rules of alternative jurisdiction (i.e. at the place of residence of either the plaintiff or the defendant) and must have the following documents attached:

1. copies of passports of the parties, including the defendant - if available;
2. a copy of the child(ren)'s birth certificate;
3. a copy of the divorce certificate (if available);
4. confirmation of separation or actual absence of family relations;
5. certificate of family composition;
6. certificate of income of the plaintiff;
7. 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 fee in alimony cases is levied on the defendant, so the plaintiff does not need to pay anything when filing a claim for assignment of payments.

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

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

1. As a share of income:
   • a quarter of earnings (25%) for the maintenance of one child;
   • the third part (33%) - for two children;
   • half (50%) - for three or more (you must also keep in mind that 50% of deductions from earnings is not the maximum possible amount to withhold; in some cases, alimony costs can reach 70% of income);
2. In a fixed amount of money (hereinafter referred to as TDS) - a court or agreement establishes a fixed payment of alimony payments, which is subsequently subject to indexation as the cost of living increases (Article 117 of the RF IC).

   It is mandatory to resort to TDS in the case of assigning payments to a spouse (pregnant or on maternity leave), as well as to support adult children recognized as disabled and requiring care and financial support from their parents.

3. In a mixed way - i.e. simultaneously in shares and a fixed sum of money - this procedure is resorted to in the case 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 rents a two-room apartment, for which he receives a monthly payment in the amount of 20,000 rubles.

When collecting alimony, the court chose a mixed method of withholding - simultaneously in shares (1/4 of the rent, since this amount is stable) and a fixed amount of money from variable business income in the amount of 5,000 rubles.

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

How to pay alimony to individual entrepreneurs using the simplified tax system (USN), UTII, patent and other taxation schemes?

1. The main thing you should pay attention to is the correct determination of the amount that is considered the net income (profit) of an entrepreneur.

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

3. Moreover, it does not matter which taxation system the entrepreneur uses - UTII, OSNO or simplified tax system (simplified), or a patent one - calculating alimony from individual entrepreneurs will not depend from her appearance.

This position was approved and justified by the resolution of the Constitutional Court of the Russian Federation No. 17-p dated July 20, 2010, and is currently widely and undeniably applied in practice.

It should also be taken into account that alimony payments are not considered an expense item for an individual entrepreneur , 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?

This is a common situation and can occur when:

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

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

According to Art. 83 of the RF IC, for 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 an individual entrepreneur 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 residence of the family, divided in half, taking into account the equal responsibility of the parents to support the child.

Example.

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

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

• when alimony is established in the TDS, the entrepreneur will accumulate month after month a debt that is a multiple of the size of the TDS, taking into account indexation, and the payer himself will receive the status of a debtor ;
• when calculating payments as a percentage of income, the payer's debt will be calculated based on the average salary in the Russian Federation (clause 4 of Article 113 of the RF IC);
• with a significant decrease in the income of an individual entrepreneur, in the event that the received amount of alimony payments ceases to meet the needs of the child and becomes negligible when calculated as a percentage, the recipient retains the right to change the method of collecting alimony with a share of a fixed sum of money (Article 119 of the RF IC) by submitting to the magistrate's court of the same name (see below).

What to do if alimony debt is not paid?

If arrears in alimony payments, you should contact the bailiff service, whose authorized persons subsequently apply administrative :

In case of further non-compliance with the requirements of the writ of execution, the defaulter faces criminal liability under Art. 157 of the Criminal Code of the Russian Federation, up to imprisonment for up to 1 year.

Sample application to change the method of collection

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

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

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

Defendant: Mikhail Vitalievich Yuryev, Bryansk, st. Domain, 33-19 Kont./tel. 8-9хх-ххх-хх-хх

Statement of claim to change the method of collecting alimony payments

From the defendant M.V. Yuryev there is a minor daughter, Yuryeva Milena Mikhailovna, born on March 31, 2005. After the divorce in 2012, I went to court to collect alimony in favor of my daughter in the amount of 1/4 of the defendant’s income.

At the time of collection of alimony, Yuryev M.V.

was engaged in entrepreneurial activities, had a fairly high monthly income, payments in shares suited me, since the amount reached up to 23,000 rubles monthly, which made it possible to maintain the child’s previous standard of living before the divorce: the girl continued to study in the pool, had private music lessons, attended a language class school with courses in French and English.

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

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

From these rough calculations it is clear that my expenses significantly exceed my monthly income.

In accordance with Art. 61 of the Family Code of the Russian Federation, parents bear 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 RF IC, the court has the right, at the request of either party, to change the established amount of 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 monthly in a fixed monetary amount.

According to the Decree of the Government of the Bryansk Region dated April 17, 2017 No. 165-p “On establishing the cost of living per capita in the Bryansk Region for the 1st quarter of 2017,” the cost of living per child was 9,034 rubles.

Considering that my daughter has a large number of additional paid classes aimed at her development and upbringing, which in total when paying receipts reaches 3,900 rubles and consumables for them amount to approximately 1,000 rubles monthly, I think it’s fair to divide between us, as the child’s parents, an additional amount of 4,900 rubles.

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

I ASK FOR COURT:

1. 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 of a fixed sum of money in the amount of (9034 / 2) + (4900 / 2) = 4517 + 2450 = 6967 rubles .
2. According to Art. 333.36 of the Tax Code of the Russian Federation - exempt from payment of state duty.

I am attaching the following documents to the statement of claim:

1. A copy of the statement of claim;
2. A copy of the defendant's passport;
3. A copy of the plaintiff's passport;
4. A copy of the birth certificate;
5. A copy of the divorce certificate;
6. A copy of the writ of execution for the collection of alimony as a share of income;
7. A copy of a printout of bank card receipts during the period 2016, 2017;
8. Certificate from the Desna swimming pool;
9. Certificate of attendance at a language school;
10. A copy of the payment receipt for music training;
11. Copies of payment receipts. services;
12. Certificate of salary from the plaintiff’s place of work;
13. Copies of receipts for the purchase of special aids for the language school;
14. A copy of receipts for the purchase of clothing and shoes for a child for 2016.

06/15/2017 _________________ /Yuryeva A.S./