Man and woman 

What alimony pays SP. How to calculate alimony with IP. How alimony is calculated from an individual entrepreneur and how much money an individual entrepreneur must pay

Alimony obligations are regulated by the provisions of the RF IC. According to him observe them individual entrepreneur is also obliged, as it is due to an ordinary employee, since such payments are not connected with the implementation of commercial activities. Thus, citizens who receive a salary or other fixed income are obliged to provide financial support to their own children and spouses who are in need. And IP is no exception to this rule.

Alimony from an individual entrepreneur

In general, the procedure for establishing, calculating and paying maintenance payments remains unchanged. Nevertheless, "The concept of state family policy in Russian Federation for the period until 2025” dated August 25, 2014, provides for the introduction of various measures aimed at improving the basic principles of maintenance legislation. And first of all - to protect the rights of children.

How to pay

The payment of alimony can be made both voluntarily and in court. If the parties fail to agree amicably, alimony is collected in a lawsuit or writ proceedings. In the statement of claim, it is necessary to prescribe the method of receiving alimony payments - as a percentage of the income of the individual entrepreneur or in solid monetary terms.

A significant difference with employees of individual entrepreneurs in the field of alimony is that businessmen are responsible for the correct transfer of the amounts appointed by the court - this function is entirely entrusted to the entrepreneur (while accounting department makes deductions for employees at the company).

The collection of alimony, according to the law, is carried out in shares of income or in a firm sum of money(it is proportional to the subsistence level). The second option is clear and simple, since the amount is determined by the court, but the first option creates a large number of problems.

IN this case the main issue is the correct determination of the income of an individual entrepreneur who is obliged to pay alimony. It is noteworthy that even voluntary alimony payments can put an individual entrepreneur in a situation where income is incorrectly calculated. As a result, alimony arrears are revealed, in addition, bailiffs calculate a fine.

In order to avoid such unfortunate misunderstandings, one should take into account certain features payments of alimony to individual entrepreneurs, which are established in shares of income.

The collection of alimony payments from individual entrepreneurs forcibly provides for control over the income of a businessman, carried out by enforcement proceedings. The tax service does not have the right to refuse to disclose the data contained in tax returns IP.

That is, an individual entrepreneur who pays alimony, who does not pay them, finds himself in a rather vulnerable position in comparison with an ordinary citizen. In order not to get into a similar situation, it is necessary to take into account and pay alimony payments in a timely manner.

Payment

For quite a long time, the question of what exactly to attribute to the income of individual entrepreneurs who are on different systems taxation remained open. To date, the general legal position of the competent authorities is as follows.

Regardless of (payers of UTND or "simplified"), when calculating alimony payments, they must take into account income from entrepreneurial activity, reduced by the amount of expenses incurred to receive it, and by the amount of taxes provided for by the taxation system they apply.

Thus, an individual entrepreneur is obliged to pay alimony from the income that he has the right to freely dispose of in order to pay the necessary taxes to the state treasury. Moreover, such a legal position implies that maintenance payments should not be included in the expenses of the IP, since they are not directly involved in the activities of the IP. Alimony is a financial obligation that has arisen in the field of Family Law.

Alimony payments for minor children in accordance with Art. 81 of the RF IC may be assigned as a percentage of the income of an individual entrepreneur:

  • for one child - up to 25%;
  • for 2 children - up to 33%;
  • for 3 or more children - up to 50%.

If the IP income is irregular or the payment of alimony in the above way can only worsen financial situation child, the judge may order maintenance payments in a fixed amount of money proportional to the specific living wage.

So, we focus your attention on the fact that the subsistence minimum (indicated for the 3rd quarter of 2017) is:

  • 11,160 rubles - for able-bodied citizens;
  • 8,496 rubles - for pensioners;
  • 10,181 rubles - for children;
  • 10,328 rubles - on average per capita.

Payments for the "simplified"

In the case of a simplified taxation system, a single tax declaration serves as confirmation of the income of an individual entrepreneur. However, there are 2 varieties of the simplified tax system - “Income” and “Income minus expenses”.

Therefore, if an individual entrepreneur applies “Income minus expenses”, his expenses are confirmed by the book of accounting for income and expenses (its maintenance is the responsibility of all “simplifiers”). With income, things are more complicated, since the law does not provide for the correct accounting for expenses (an individual entrepreneur on “income” must take into account expenses confirmed by primary accounting documentation).

Thus, "income simplified" in order to calculate alimony need to maintain an additional register of expenses (with supporting documentation). And it is also necessary to pay attention to a number of costs that can be taken into account by IP on the simplified tax system. Their list can be found in the Tax Code of the Russian Federation (Article 346. 16).

Alimony from the "substitute"

In the case of applying UTII, the tax base for the payment of tax is an "imputed" (i.e. estimated) income in accordance with Art. 347 of the Tax Code of the Russian Federation. Of course, the inevitable question arises - from what amount should an individual entrepreneur accrue alimony payments?

The answer to it lies in one of the Letters of the Ministry of Finance (dated 17.08.12). Authorized officials give a recommendation to use real income received by individual entrepreneurs to calculate alimony.

Consequently, individual entrepreneurs on the "imputed" are obliged to deduct alimony payments from the income received as a result of their activities, reduced by the amount of expenses that are required to obtain such income and by the amount of the "imputed" tax. The final amount is the basis for the maintenance calculation.

Law enforcement and legislation in the framework of maintenance obligations in the field of complex economic and social processes, which are taking shape in our state in the first half of 2018, are a topic for heated discussions at all levels of government, among professional lawyers and ordinary citizens.

Innovations

In the field of family law, in terms of alimony and the implementation of their payments by individual entrepreneurs, no global change not expected. Meanwhile, the article above describes that alimony can be collected from an individual entrepreneur not only as a percentage of his business income, but also by establishing a fixed amount of money calculated on the basis of the subsistence minimum. Exactly at this direction, starting from January 1, 2018, there were changes related to the annual increase minimum size living wage. To date, the federal minimum wage is 9,489 rubles.

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

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

Calculation and payment of alimony

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

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

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

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

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

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

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

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

Payment of alimony under various tax regimes

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

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

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

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

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

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

Alimony with LLC

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

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

Judicial practice: recovery of alimony.

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

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

The court, having considered all the circumstances of the case, recognized that the defendant deliberately evaded the payment of alimony, thereby violating the property rights of the child and putting not only his daughter, but also ex-wife, who spent almost all her salary on the maintenance of her daughter.

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

How to pay alimony for individual entrepreneurs on a “simplified” (STS, simplified taxation system), on UTII (“on imputation”) or if there is no income (with zero income)?

In the instructions, we will analyze all the features of the legislation of 2019 + give examples of the calculation of alimony for an individual entrepreneur.

Please note that Post. Plenum Supreme Court RF dated 10/25/1996 N 9 (as amended on 05/16/2017) “On the application by the courts of the IC of the Russian Federation when considering cases of establishing paternity and collecting alimony” has been canceled!

How to collect child support from a parent - an individual entrepreneur?

There are 2 options indicated in Art. 81 of the RF IC: voluntary (“peaceful”, by agreement of the parties) or compulsory.

Criteria for comparison Receiving money on a voluntary basis (by agreement of the parties) Collection of alimony from an individual entrepreneur through the court
The essence of the procedure Peace arrangement between mother and father. On a voluntary basis, you indicate the amount, terms, payment and indexation procedure, liability for non-execution of the document, as well as other important nuances. You are not obliged to give money monthly (you can provide for payments 1st time per week or 1 time in 6 months). If there is no agreement, you can go to court (Article 106 of the RF IC).
Where should you apply? To the notary. You can draw up your own agreement or use standard solutions, but the document will still have to be certified. With a statement of claim “On the appointment of alimony” to the world court (in accordance with the norms of Article 23 of the Code of Civil Procedure of the Russian Federation) according to the rules of alternative jurisdiction. This means that you can apply both at the place of residence of the plaintiff (yourself) and at the place of residence of the defendant (the one who is obliged to pay alimony). You do not need to pay the state duty (clause 2, clause 1, article 333.36 of the Tax Code of the Russian Federation).
What documents are provided? Passports of the parties (mother and father).

IP income statement.

Child's birth certificate.

 copies of passports (if there is a copy of the defendant's passport, then attach it; if not, it's okay);

A copy of the birth certificate of the child (or children).

Claim (statement of claim).

A copy of the divorce certificate (if any).

Proof of separation or actual absence family relations(references, documents, etc.).

Information about the composition of the family.

Certificate of income of the plaintiff (the one who applies to the court).

Information about the defendant (if there is no documentary, oral ones are also suitable).
Additional features If the agreement is not fulfilled, the parent can go to court. The agreement has the legal force of a court enforcement order (which is prescribed in paragraph 2 of article 100 of the RF IC). In this case, the court analyzes the positions of the parties and assigns a payment option, based on the characteristics of the activities of the individual entrepreneur, the state of the parties and other characteristics. Please note that there is a claim procedure, as well as an order.

How to get alimony from IP? If it is not possible to conclude an agreement and resolve everything “peacefully”, we go to court.

Funds can be paid to disabled parents who need help from able-bodied adult children (according to the norms of Article 87 of the RF IC), for 1 spouse or for ex-spouse(according to the norms of Art. 91 of the RF IC), as well as to other family members (according to Art. 98 of the RF IC).

How is alimony calculated from an individual entrepreneur and how much money should an individual entrepreneur pay?

There are 3 options for the development of events: in shares of income, in a fixed amount of money (TDS) or in a mixed way (% of income + a certain fixed amount.

The amounts are specified in Art. 81 RF IC and art. 83 RF IC. The norms indicate that the funds are paid "from wages or from other income."

The concept of "other" includes, among other things, entrepreneurial activity:

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

50% of the amount of income are not maximum size alimony. In some situations, the amount can increase up to 70% (but everything is at the discretion of the court).

Case Study. 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%) for a minor child.

The only problem is that the income of individual entrepreneurs often “jumps”, depends on seasonality, so the children seem to be at a disadvantage.

If next month an individual entrepreneur receives 1,000 rubles of income, he will transfer 250 rubles. for the maintenance of the child. Accordingly, the necessary other ways that will "secure" children.

The bottom line is that a certain fixed amount is set: 10,000 rubles per month, 15,000, 20,000, 21,000, 22,222, 23,000, 24,000 and so on.

"Fix" can be calculated by the court or prescribed in the agreement (if you decide to agree "peacefully").

The amount may change in the future: with each change in the cost of living (PM), it is indexed. Please note that on November 14, 2017 at Art. 117 RF IC amended.

The bottom line is that indexation is carried out in proportion to the growth of the PM for a particular socio-demographic group of the population (the amount is set in the corresponding subject of the Russian Federation at the place of residence of the recipient receiving alimony).

If in the subject of the Russian Federation there are no subsistence minimum values, then the values ​​​​in general for the Russian Federation are used.

The amount of funds recovered by a court decision in the TDS, for the purpose of their indexation, is established by the court as a multiple of a certain subsistence minimum. It is assumed that the amount of alimony can be set as a percentage (share) of the subsistence minimum.

TDS is resorted to when assigning payments to a spouse (pregnant or on maternity leave). Payment in fixed amounts is made for the maintenance of adult children recognized as disabled, requiring material support from their parents and care.

Case Study. Petrov has no Fixed salary, therefore, pays a fixed amount - 10,000 rubles. December 8, 2017 Decree of the Government of the Russian Federation in again the amount of the subsistence minimum has been changed.

For children, it amounted to 10,181 rubles. Accordingly, Petrov will have to pay not 10,000, but 10,181 rubles, i.e. indexing is done. If the amount of alimony is set in%, then the shares are calculated.

The example is conditional so that you understand the mechanics of the calculations. For example, your alimony amount may not be a multiple of 1.00 (as with Petrov), but 1.10 or 1.32, or 1.04, or 1.94.

Accordingly, it is necessary to calculate the shares. If you do not know how payments are indexed correctly, you can contact the bailiff service.

The bottom line is that you receive funds at the same time in shares and a fixed amount of money. The scheme is also used when calculating alimony for individual entrepreneurs (when one part of the income is stable, and the other comes from time to time).

Case Study. Defendant Sidorov is engaged in entrepreneurial activities, so his income is unstable. But Sidorov owns a three-room apartment, which consistently brings him 10,000 rubles a month (and this amount cannot be ignored).

In this case, it is advisable to use a mixed scheme for accruing alimony. For example, a fixed payment of 3,000 rubles is set for business income, and a share of 25% of profit (4,000) is set for income from real estate rent.

Thus, Sidorov gives 3,000 + 4,000 = 7,000 rubles for a child.

A fixed (fixed) amount of payments does not raise questions. It is much more difficult to deal with shares and how much alimony an individual entrepreneur pays from net profit, from turnover, or from his own income. The problem is what income will be the basis for the calculation.

So, in your agreement or in a court order, the amount is indicated in the form of% of income (25%, 33%, 50%, 55%, 60%, 70%, and so on). The problem is to calculate the basis for payments: is it all revenue or net income, or something else?

To avoid questions, you can study a number of documents:

The Constitutional Court, in its decision of July 20, 2010 N 17-P, fixed a clear position: the alimony payment base = individual entrepreneur income - expenses incurred in connection with entrepreneurial activities + duly confirmed.

All expenses must be supported by relevant documents (law "On Accounting"). The easiest way is to make entries in the income books.

Please note that taxes are not expenses (when determining the basis for the payment of alimony!).

For example, IP Kuznetsov was given 10% of income + a fixed amount of 5,000 rubles. Everything is clear with the fix, let's deal with the money received from entrepreneurial activity. In February 2019, Kuznetsov made a profit of 500,000 rubles.

Wherein:

How much should I pay child support and how is the base determined? 10% will not be withdrawn from all 500,000!

To determine the base, we need to subtract from the total profit the costs associated with the implementation of entrepreneurial activities. In our example, it turns out:

500,000 - 100,000 - 1,000 - 20,000 - 150,000 = 229,000. Further from this amount we calculate 10%. It turns out 229,000 * 10% = 22,900 rubles.

For February 2019, Kuznetsov will pay 22,900 + 5,000 = 27,900. Of course, expenses, turnovers, and profits will change next month, so you will have to count again.

Now you know from what income alimony is withheld from an individual entrepreneur on a simplified taxation system. The only problem is that either the individual entrepreneur or his accountant has access to reporting and KuDir.

The peculiarity is that the entrepreneur is, as it were, "charged" with a certain income (ie, potentially possible). But this amount will not be used to calculate the "alimony base"!

The Ministry of Finance of the Russian Federation, in a letter dated June 1, 2010 N 03-11-11 / 153, fixed a different formula. She looks like this:

The basis for calculating alimony \u003d income of an individual entrepreneur selling products (services) - the amount of expenses incurred by him.

Of course, all expenses must be documented (waybills and waybills, forms strict accountability, money orders, contracts, etc.). The scheme used is the same as for IP on the simplified tax system.

Alimony from IP to OSNO (the main taxation system)

Here, there are no problems with determining the base, because expenses are visible, it is easy to calculate the turnover, profit and net income of an individual entrepreneur.

To find out the amount of payments for one child or for two children, you will either have to contact the individual entrepreneur or contact his accountant.

If there is no income, individual entrepreneurs submit the so-called "zero declarations". Sometimes "zeros" are compiled on purpose (to avoid payments established by law).

In this case, the child may be left without protection and without means of subsistence. The legislator has eliminated this "legal loophole", so you don't have to worry.

Clause 4, Article 113 of the IC states that in the absence of wages or documents confirming income, the calculation is based on 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 already guided by the average earnings in the region.

There are situations when the average salary has not been established for a particular subject of the Russian Federation. In this case, the all-Russian indicator is taken into account. Information on average earnings is presented on the official website of the Federal State Statistics Service of the Russian Federation, and anyone can access them.

The calculation of alimony for individual entrepreneurs according to average earnings is carried out in accordance with 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 IC. Payments from average earnings are made in the same way as for payments in the form of % of income.

For example, Gavrilov filed a zero declaration for December 2017. Men live in Moscow and are obliged to pay monthly 25% of earnings for a child who remains with his ex-wife.

According to Rosstat, the average salary in the region was 63,000 rubles (conditionally). This means that our IP with null declaration must transfer 63,000 * 25% = 15,750 rubles for the maintenance of the child.

He is obliged to pay this money even in the absence of official income.

If the IP husband does not transfer funds within the set time frame, a delay is formed. A penalty of 0.5% for each day may be charged on the amount of debt of an individual entrepreneur (Article 115 of the UK)

Child support, if the father is an individual entrepreneur, is withheld. The question is only in the amounts and the procedure for obtaining funds. Know your rights.

In connection with active development market relations in the world, all more people start doing business. There is an opinion that an individual entrepreneur does not have a permanent place of work, unlike employees, which means that he does not have to pay alimony at all. But that's not the case 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, under the law, maintenance obligations are in no way connected with his entrepreneurial activity.

Types of calculation of the amount of maintenance obligations

There are two options for how to pay alimony to IP:

  1. in the form of a fixed amount, usually calculated from the minimum wage in the region at the time of the court order;
  2. in the form of a percentage of the profits 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 takes place according to the minimum wage, in cases of a simplified taxation system, in other words, with simplification. In other cases, profit is taken into account, from which the expenses incurred by the individual entrepreneur are deducted.

It is worth noting that the responsibility for the correct calculation of the amount of payments falls entirely on the businessman himself, unlike ordinary employees, when the accounting department at the place of work is engaged in this.

After all, if an individual entrepreneur cannot correctly determine his size of profit, and from it to calculate the payment of alimony, 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 late 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 with IP

In cases where alimony is determined as a percentage of the profits received by an individual entrepreneur, 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 net profit of a businessman.

The next point to consider when determining the amount of money for maintenance is the taxation regime applied by an individual entrepreneur.

Among both employees and individual entrepreneurs there are non-payers. But if in the case of ordinary citizens, when collecting alimony to reduce their size, employees try to hide their real salary level, and it is quite possible for them to do this, then an individual entrepreneur will not be able to do this, because he cannot receive his profit “in an envelope ".

Calculation under various taxation systems

For a long time, the question of what exactly is considered the 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 should be considered for tax payment. But from what amount should alimony be calculated? The answer is simple: you need to calculate them based on real profits. This means that alimony with an individual entrepreneur is calculated from the profit, reduced by the amount of all types of expenses that are necessary to obtain it, and the amount of tax. This amount will be the basis for calculating the money for the maintenance of children.

Calculation of maintenance payments under the simplified tax system

Also, when calculating maintenance payments, if an individual entrepreneur uses a simplified system (STS) or “simplified”, the businessman’s total income is taken, all expenses, taxes, insurance premiums which he has incurred. It turns out the net profit of the businessman. A share is taken from the profits received, depending on the number of children. For example, if they are collected, then 25% must be taken from the net profit that an individual entrepreneur receives.

Calculation of alimony for DOS

If an individual entrepreneur uses the general system (OSN), then the collection of maintenance 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 the profit that remains at his disposal only after all tax deductions for the state have been made. And in no case do not include the amount of payments for the maintenance of children in the total expenses of the IP. Since maintenance obligations are imposed on the person himself and have no, even indirect, relation to entrepreneurial activity.

Alimony payments with LLC

To calculate how much should be recovered from the co-founder of the LLC, all the income of a citizen is taken into account. This includes the profit received from the management of the enterprise. Thus, this includes interest on dividends, shares, share payments and other income. All this should be taken into account when determining the amount of maintenance for children.

How to collect money from an individual entrepreneur for the maintenance of children

Recovery from a businessman occurs in the usual manner. The following factors may serve as 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 a former pregnant wife, or caring for babies under the age of 3 years;
  • An individual entrepreneur refuses to pay maintenance for adult disabled children.

After you apply to the court district with all the documents and receive a writ of execution or court order, it remains only to contact the bailiff service, which will be able to collect alimony.

Andrey Sokolov

Articles written

Every citizen who does not live with his children has maintenance obligations. In 2019, the procedure for appointment and payments is regulated by the Family Code of the Russian Federation. Child maintenance may take place different ways. However, the most common form is the transfer of monthly payments. If the father has a stable income, is employed, he pays alimony in shares of wages. The unemployed parent is forced to pay a fixed flat fee. What should an individual entrepreneur do? How are alimony paid with individual entrepreneurs on a simplified basis?


Definition of alimony for IP

The amount of maintenance payments for a child is assigned voluntarily or involuntarily. If the parents part in a civilized manner, agree to take an equal part in the upbringing of a common child, they manage to draw up a peace agreement. It contains the amount of payments, the timing of the transfer of funds and recovery in case of non-payment. IP and the second parent stipulate the form of security. Some entrepreneurs not only provide their children with food and clothing, but also pay for education. These options should be discussed in advance.

If an agreement cannot be reached, the parent living with the child may file a claim for the establishment of maintenance payments. The judge will consider the evidence and decide what funds are expected from the payer. The amounts depend on the number of children and material wealth. If the income is stable, it is better to receive alimony in shares. Sometimes the content per child is set in a fixed amount of money. With her appointment, problems with payment should not arise. It is more difficult for individual entrepreneurs who pay in shares.

Responsibility for the transfer of funds rests with the entrepreneur himself. He must determine the amount of payments and transfer the required amount. If a debt arises due to non-payment, the bailiff may recover it from the property of the offender.

Types of income of an individual entrepreneur

The main question that arises when calculating the amount of transfers remains how to calculate income in 2019 under different taxation systems.

According to the legislation, an individual entrepreneur, regardless of the application of the simplified tax system or UTII, must pay alimony from income, which is previously reduced by expenses for doing business and by the necessary tax.

Alimony must be paid from income after payment of the tax amount. At the same time, alimony payments should not be written as IP expenses. They have nothing to do with business. These are parental obligations to the child.


An entrepreneur who settles accounts with the state on the principle of a single tax on imputed income or UTII must, at the first request of a bailiff, provide him with access to his entrepreneur's documentation. These can be receipts and invoices, expense accounts or reporting forms. Such documentation will be used to account for the income of individual entrepreneurs on simplified taxation or UTII. Another accounting option in 2019 is to keep a book of income and expenses. When calculating the amount of alimony, all income and expenses spent on receiving it should be taken into account. During judicial review, the UTII declaration is checked, which takes into account not real, but estimated or imputed income. Previously, UTII did not make it possible to calculate alimony. On the this moment imputed income is calculated without operating costs. The father pays alimony in accordance with the submitted declaration and other documents.

Entrepreneurial activity associated with the infusion of certain funds for its maintenance. Only the money spent on maintaining the business is taken into account. In 2019, entrepreneurs can deduct these funds from their income. Only then will tax be deducted from the amount received. The remaining amount is considered net income. You can deduct child support from it. In this case, the established income may violate the interests of the payer or recipient. This requires a claim for the appointment of a certain monthly amount to provide for the child. When calculating payments based on the evidence provided, the financial situation of the parties will be taken into account.

If, during business activities on a simplified tax system or UTII, income and expenditure documentation is presented, alimony will be assigned in a fixed amount of money. Will be taken into account average earnings around the country. If the income of the parent-entrepreneur on the simplified tax system and UTII is unstable or irregular, payments for the child will also be assigned in a fixed amount of money. The judge assigns an amount that is as close as possible to the child's previous standard of living.

Calculation of maintenance payments

Alimony from an individual entrepreneur in shares does not differ from payments for a child from a parent engaged in entrepreneurial activities. According to the legislation of 2019, 25% is paid per offspring. If there are two children - 33%, three or more - 50%. In some cases, a citizen will pay up to 70% of the total amount of income. This amount of payments will be awarded if the recipient's side proves emergency in these funds, for example, for treatment or rehabilitation.


Individual entrepreneurs who are confident in their business can pay child support to their children in shares of earnings by agreement. However, it should be remembered that in this case, the stability of earnings is a priority. A certain uncertainty of recipients of alimony is quite understandable. Entrepreneurial activity can be associated with certain risks. Income may be reduced, therefore, the amount of alimony will become less. Therefore, many mothers prefer to arrange maintenance for the child from the father in a fixed amount.

The peace agreement between the parents may contain a specific amount that the entrepreneur is willing to pay without prejudice to his business or his usual way of life. At the same time, it is not necessary for the mother to know which taxation system (single tax, STS or UTII) her former spouse uses in doing business.

Citizens have the right to transfer large funds at a time after large transactions. It is important to include this option in the agreement. The total amount of child support must not infringe on the rights of the child.