Pay child support. How to calculate alimony with IP. Patent system - envd

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

Alimony with IP on simplified

From a citizen who has alimony obligations to pay alimony for minor children or for the maintenance of elderly parents, who carries out entrepreneurial 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 commensurate with entrepreneurial activity (paragraph “h”, paragraph 2 of Government Decree No. 841 of July 18, 1996).

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

individual entrepreneur tax return to establish the size of the tax base (in rubles);
a book of income and expenses, which the entrepreneur keeps on simplified;
payment for the payment of a single tax (to reduce the taxable base).

If an individual entrepreneur is on a simplified tax regime with the object of taxation "income", then, as you know, he does not take into account any expenses, respectively, and he does not need to confirm them. However, the entrepreneur will most likely be interested in presenting them to the bailiff, so he has the right to report source documents to be taken into account when calculating alimony, subject to the requirements of paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation.

For example, an individual entrepreneur Sinitsa A.A., who uses a simplified system with an object of taxation “income minus expenses”, pays alimony for two of his 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 of tax to the budget. Applying the above calculation procedure, IP Sinitsa A.A. will have to pay child support in the amount of 33,000 rubles for April 2017, based on the calculation:

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

Alimony from individual entrepreneurs to UTII 2017

Since the sane pay tax on potential income, bailiffs are recommended to make a calculation based on the primary documentation, taking into account the costs incurred related to 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 for the recovery of alimony (approved by the FSSP of Russia on June 19, 2012 N 01-16) ).

In this regard, for correct calculation alimony from individual entrepreneurs to UTII in 2017, the latter was recommended to 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 value of the average wages across the RF.

For example, an individual entrepreneur Grigoriev M.V., 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 of 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.

Whether it is good or bad when a citizen who is obliged to pay alimony is an entrepreneur is a question to which there is no way to give an unambiguous answer. Entrepreneurship is always unpredictable. Sometimes this field of activity brings a lot of money if the business is successful and profitable. Sometimes there is either no income at all, or the entrepreneur incurs huge losses and even becomes bankrupt.

Establishing an entrepreneur's net income is often quite difficult. After all, he not only makes a profit, but also spends some cash for organizing your own business - for the purchase of raw materials, rental of premises, repair and maintenance of equipment, etc.

All this creates certain difficulties in the appointment, determination of the amount and collection of alimony for a child or other needy family member. More about how child support is calculated, read.

How individual entrepreneurs pay alimony, let's try to figure it out in our article.

Voluntarily or through court

Alimony from the payer-entrepreneur may be collected on a voluntary basis or by a court decision.

In the first case, it will be enough for him to conclude an agreement with his ex-wife (upon reaching an agreement with her), in which he indicates the method, timing and amount of alimony paid, and certify it in the office of a notary.

This method is the most preferable, because only the entrepreneur himself knows his real income and will be able to set the amount of alimony that is acceptable for him and his ex-wife with a child. This amount should suit both parties and not infringe on the rights of either the child or the payer himself.

Alimony from individual entrepreneurs (individual entrepreneurs) will now be paid taking into account the funds they spent on promoting their business.

If it was not possible to reach an agreement with the alimony claimant on the method and amount of their payment, then this issue is resolved in court. Then we are already talking about the forced recovery of alimony from a private entrepreneur. O maximum size alimony we tell in the article -

Judge in without fail will study the financial situation of both the payer and the recipient of the alimony, take all measures to establish the real income of the payer-entrepreneur, after which he will approve the procedure for collecting alimony, their method of payment and the amount of monthly payments. Even with a zero income of an entrepreneur, no one will remove the obligation to pay alimony from him, they simply will not be collected in the minimum amount.

"Solid" alimony with IP

Considering that the income of an individual entrepreneur is not always constant, it is more expedient to appoint maintenance payments in a fixed amount.

Considering that before submitting the declaration to the tax office, the entrepreneur will not be able to calculate alimony. Since the interested departments consider the copy of the declaration submitted to the inspection to be proof of the amount of income. On the simplified tax system and the general regime, reporting is provided 1 time at the end of the year.

In a voluntary agreement, the payer himself has the right to indicate the amount that will not hit his pocket and which he can pay monthly without the risk of being left without a normal livelihood. At the same time, this amount should be sufficient to meet at least the basic needs of the child and suit the second parent.

It is also possible that an entrepreneur, having received a large profit, will be able to voluntarily transfer a large amount (or expensive property, real estate, etc.) for the maintenance of a child, provided that in the future he will pay less alimony or will not pay them at all.

The court will also be able to establish, but only at the request of the plaintiff. Their size will be established by the court after studying the financial situation of the parties, a detailed study of accounting documents confirming the income of the defendant-entrepreneur.

The minimum that the court can appoint is monthly alimony in the amount of one minimum wage. Provided that the income is not high or absent at all. In other cases, the amount of "hard" alimony will be assigned in proportion to the average income of the entrepreneur for Last year or any other period of its commercial activity.

The disadvantages of assigning alimony in a solid form are as follows. First minus. To appoint them, the plaintiff will need to apply to the city or district court, the judge will definitely summon both parties to the meeting and study their material and financial capabilities. Only then will it make a decision and issue a writ of execution. In contrast to the simplified form of assigning "shared" alimony, when the justice of the peace can appoint them without calling the parties to court.

Second minus. In the event of a sharp increase and stabilization of the income of the payer-entrepreneur (or its sharp decrease), it becomes necessary to revise the amount of alimony payments: increase (or decrease) them. To resolve this issue, it will be necessary to re-apply to the court, which, only after a detailed study of the financial situation of the parties, will be able to make a decision to change the amount of monthly payments. And this is extra money, time and nerves.

"Shared" alimony with IP

Alimony in proportion to the income of the payer from his entrepreneurial activity is no different from the alimony of a simple working citizen. For the maintenance of one child with an IP, a quarter of his monthly income will be collected, for two - a third, for three, four, etc. - half.

Example
IP Novoselov P.D. operates under the general tax regime. He pays child support every month for 2 children.
Thus, Novoselov's income for March 2015 is 850,000 rubles,
The expenses that are included in the professional deduction are 540,000 rubles.
So, the amount of alimony that must be paid for March:
Find out the amount of income:
269 700 .
Since Novoselov has two children, the amount of alimony will be calculated at 1/3 of income.
So, the amount of alimony that Novoselov will transfer to his children will be 89,900 rubles.

In a voluntary agreement, the payer-entrepreneur himself will be able to establish such a method of payment, if he is sure that his monthly income will be stable and he will not leave his children without worthy material support.

"Shared" alimony can be established by the judge after studying financial condition affairs of an individual entrepreneur, making sure that he has a considerable stable income and is able to make sufficient monthly allowances for the maintenance of his child (children).

To the recipient of alimony when concluding an agreement or issuing judgment on the collection of alimony as a share of monthly income, it is also important to be sure that one day he will not stop receiving money for a child due to the payer's lack of business income. So for the recipient, with this method of paying alimony, there is always a certain risk of being left without alimony. That is why it is more expedient to collect alimony from an individual entrepreneur in solid monetary terms.

How is the amount of alimony with IP calculated?

Do you know that

The departments concerned, however, thought poorly of one point. Since the tax return is proof of the amount of income, it happens that errors were made in it. Therefore, a "clarification" is submitted. However, if alimony has already been calculated downwards, you can pay extra. But if in a large one, then these alimony are not subject to recalculation.

When concluding a voluntary maintenance agreement, this work falls on the shoulders of the parties that make it up. The payer names the amount of alimony that he is able to pay every month, and the recipient must agree with it. The form of maintenance payment is also agreed by the parties amicably. Everything is built on trust.

When assigning alimony through the court, you must be prepared for the fact that the judge will thoroughly study all the accounting documents of the entrepreneur in order to make a fair decision on the collection of alimony in a certain form and amount.

When calculating the monthly alimony payment, the basis is net profit entrepreneur during this period. And this is his entire income for the month, minus income tax and the amount of expenses for doing business (purchase of raw materials, renting premises, paying salaries to employees, etc.). It is from the monthly net profit of the entrepreneur that alimony will be collected. Provided that they are appointed in proportion to his income. The amount of "hard" alimony does not depend on the amount of monthly income from business activities, they must be paid in any case, even in its absence.

If the individual evades paying child support

Some payers-entrepreneurs naively believe that if they have no profit and they are exempt from paying alimony, equating themselves with ordinary workers who sometimes do not receive a salary due to the fault of the employer, and there is simply nothing to collect alimony from. Meanwhile, the alimony debt accumulates from month to month, and the recipient of alimony can collect the debt already in court ().

In this case, the entrepreneur should be prepared for the fact that when alimony debt is formed, the recovery can be levied not only on his personal property directly, but also on that with which entrepreneurial activity is carried out (raw materials, goods, production tools, etc. .). Such his property is equated to personal than an individual entrepreneur in status and differs from a legal entity.

Therefore, when the question arises of how entrepreneurs pay alimony, there is only one answer - in any case.

If you have any questions about how an individual entrepreneur pays alimony, then ask them in the comments.

Hello! In this article we will talk about alimony with IP.

Today you will learn:

Who can be the recipient of alimony;
How is child support calculated?
The procedure for determining the amount of alimony and methods of recovery;
Grounds for reducing child support.

general information

Alimony - obligatory cash payments made on the basis of law or agreement by the payer (obliged person) in favor of the recipients.

Children, close relatives, spouses are recognized by law as recipients (we will consider a specific list below).

The amount of alimony is calculated according to the rules established by law. The calculation in most cases depends on the salary and income from the entrepreneurial activity of the payer, his financial situation, special status.

However, in the case of salary, uniform calculation rules apply, so it is usually easy to determine them. But in order to correctly collect alimony from it is often necessary to take into account many other factors, including the reporting form and the applicable one.

Recipients

What alimony pays IP?

Depends on the recipient.

The right to receive alimony can be exercised by:

Minor children - the payer will be one of the divorced spouses, with whom the children do not live;
Adult children whose special status prevents them from engaging in income-generating activities, including students in full-time, disabled people - father and mother are recognized as payers;
Spouses or former spouses who are unable to earn money and are low-income or support a child with a disability have the right to demand maintenance from their husbands or wives, including ex-wives.

General rules for the payment of alimony for individual entrepreneurs

How are alimony paid? There is a voluntary procedure for the purpose of which the payer and the recipient or the representative of the recipient enter into an amicable agreement, which indicates the calculation of alimony, methods of receipt.

The main requirement is that the amount determined by the parties themselves must not be less than that which the judicial authority could award.

Alimony can also be paid by a court decision, which is binding. If the debtor refuses to fulfill it, there is a recovery by the bailiffs.

The recipient or his representative, when applying to the court, provide for demonstration the originals of the following documents (copies of these documents are attached to the statement of claim):

Passports;
Birth certificates of the child;
Marriage or divorce certificates;
Certificate of family composition (recipient and payer);
Certificate of disability or other document indicating the special status of the recipient.

How does an individual pay child support??

Alimony payments must be made in accordance with the following rules:

For the calculation, the amount of net profit is used, taking into account taxes paid;
When there is information about the monthly stable amount of earnings of the entrepreneur, the court may decide on a proportional collection system. For example, 25% of income for one child, 33% for two and 50% for three or more children. In practice, this method is rare, since income from entrepreneurial activity is poorly predictable;
Entrepreneurial income, which varies widely over time, is subject to the rules for payment in a fixed amount of money. It does not depend on the specific amount of income. Even if it was zero for some month, the payer is still obliged to make deductions.

One option may be to collect child support, partly in a fixed amount, and partly as a percentage of profits. This method will allow you to simultaneously protect the rights of the recipient when the individual entrepreneur does not receive high incomes, but at the same time receive decent content when the businessman's income grows again.

It is worth noting that the payment of alimony should occur even if the payer is in the status of an individual entrepreneur, but is not engaged in any income-generating activities. Alimony, if the husband is an individual entrepreneur without income, is calculated based on the average wages in the region.

We examined how alimony is established if the father is an individual entrepreneur, but how is alimony calculated in relation to, say, close relatives, spouses? The amount of maintenance payments in this case is determined by the judge, taking into account the financial situation of the payer and the recipient.

Entrepreneur on the general system of taxation

So, if the IP acts on - common system taxation, then it is easiest to calculate the amount of alimony. As mentioned earlier, the tax base is used for the calculation - the entrepreneur's income minus expenses and taxes.

Example. An entrepreneur whose net income was 30,000 per month (after paying taxes and deducting expenses) will be required by court order or voluntary agreement to pay at least 25% of this amount. That is, alimony from income will be at least 7,500 rubles.

Simplified taxation system

Alimony for (STS) is established depending on the accounting for expenses.

In the first case, when the profit from which alimony is deducted is income minus expenses, everything is simple. For confirmation and calculation, the IP provides a book of income and expenses. They cannot not have this book - its maintenance is obligatory by virtue of the law.

Simplified income. In this case, it is already more difficult to calculate the maintenance base, since it is difficult to establish expenses. It is not necessary to keep a book of income and expenses in this case, but it could be useful for submitting to the court and calculating alimony. If such a book is not maintained, then in the absence of other evidence of the expenses incurred, the entrepreneur may be charged based only on income.

To prevent this from happening, you should always keep the primary accounting documents and do not forget to provide confirmation of the costs listed in Art. 346.16 of the Tax Code.

How are alimony for individual entrepreneurs calculated on the simplified tax system if the declaration on the basis of which income is clarified is to be drawn up once a year? After all, child support payments must be made monthly. In a voluntary agreement, you can specify that payments are made once for the entire year. But what if such an agreement cannot be reached?

Based on the logic of Russian legislation, we can conclude that in this case, how much alimony an individual entrepreneur should pay will depend on the average earnings in the region.

Subsequently, after the declaration appears in a year, the recipient of alimony or his representative may apply to the court with a request to recalculate the alimony if, according to the declaration, the payer's income far exceeds the fixed amounts of payments established earlier by the court.

UTII

An interesting issue is the payment of alimony for those individual entrepreneurs who use the taxation regime on imputed income. According to this regime, the entrepreneur's income is recognized as predicted and does not depend on the indicators of real profitability.

How are alimony paid for? Based on the actual amount of income, in accordance with the declaration, or based on the base of the projected income?

According to the current law, the amount of imputed income is used in the calculation, and not real. To determine the maintenance base, you can only use the costs provided for by law for the payment of benefits to employees at the expense of the employer and contributions to various funds, including health insurance, pension.

So, let's say the court sets proportional values for alimony payments in relation to the income of an individual entrepreneur working with UTII. But how to calculate alimony if such an entrepreneur has a zero declaration? After all, it turns out he did not receive any income.

Based on the foregoing, an important conclusion can be drawn that in this case, too, the amount of alimony with zero income should be paid based on the amount of imputed income.

Responsibility

You should not neglect the obligations to pay alimony, otherwise it may suffer significant losses, since alimony that has not been paid in previous periods (for 3 years) accumulates and eventually turns into a significant debt.

Examples of calculating the amount of alimony

Below are examples different situations in which the IP pays alimony.

Minor children

Imagine a situation in which the payer of alimony in favor of minors is an entrepreneur who has three minor children.

The entrepreneur works on OSNO. His profit is 100,000 rubles after paying all necessary deductions and taxes. The court, most likely, will appoint alimony in the amount of 50,000 rubles. That is 50%. A voluntary agreement may establish an amount not less than this.

Close people: spouses

If, in the situation presented above, the alimony recipient will be a spouse or other close relative, then the decision on the amount of payments will be made by the judicial authority, which will evaluate all the necessary circumstances, including the alimony recipient's needs for any treatment, care, the ability of the individual entrepreneur to make payments . A profit of 100,000 rubles allows the court to allocate a significant part of this amount for alimony.

How can an individual entrepreneur reduce the amount of alimony

An individual entrepreneur has the right to reduce the burden of paying alimony, using one of the following legal grounds:

Impairment of health. Entrepreneur - individual, Human. Due to illness, he may need special care and additional costs for treatment.
The minor recipient of alimony began to carry out labor activity, which brings a good income . Provided that he is engaged in this activity not because of the insufficient amount of alimony payments.
Significant income of an individual entrepreneur. For example, out of 100,000 rubles for the maintenance of 3 children, 50,000 is a very decent amount. And if the entrepreneur receives a monthly profit of 500 thousand rubles? 50% of this amount is a clear excess; a smaller amount is enough for a decent maintenance of minors.
The child is kept in a state and municipal shelter. In other words, funding is already being allocated to ensure it. An individual entrepreneur may try to reduce the amount of alimony, citing the fact that the child is state dependent.
Income decline. Suppose an individual entrepreneur has difficult times and the real profit is no more than 10,000 rubles. If he begins to give half of this amount to the maintenance of children, then, most likely, he will not be able to provide for himself.

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 lump sum. What to do individual entrepreneur? How are alimony paid with individual entrepreneurs on a simplified basis?

Definition of alimony for IP

Assignment of the amount of maintenance payments for the child occurs voluntarily or compulsory order. 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 when different systems taxation.

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 is associated with the infusion of certain funds for its conduct. 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. The average earnings in the country will be taken into account. 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 side proves the urgent need for 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 affecting his business or lifestyle. 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 big money at a time after large transactions. It is important to include this option in the agreement. total amount child support should not infringe on the rights of the child.

15.11.2017, 11:12

The current legislation defines the rules by which alimony is withheld from an individual entrepreneur. Relevant legal acts establish a list of income to which a penalty can be applied. Moreover, in regulatory framework there are recommendations on the scheme for calculating the amount of alimony that bailiffs should be guided by. Depending on the taxation system used by the individual entrepreneur, the algorithm for determining the size varies - how much alimony an individual entrepreneur must pay in monetary terms.

Alimony under USN

The assignment of withheld alimony may relate to:

1. Material support for children who have not reached the age of full capacity.

Penalties are paid on the earnings of all entrepreneurs in whose name there are official writ of execution.

Specifically, how an individual entrepreneur pays alimony is explained in subparagraph “h” of paragraph 2 of the List approved by Decree of the Government of the Russian Federation of July 18, 1996 No. 841. activities. This is general rule how to pay alimony IP.

To determine the amount of recovery, you need to calculate the alimony of an individual entrepreneur. Moreover, it is not necessary to take into account the costs incurred by individual entrepreneurs to meet their own needs. Its revenue base can only be reduced by spending within the ongoing business project.

To understand how an individual entrepreneur pays alimony to a child, it is important to know that first, to determine their amount, the bailiff first analyzes the documentation of the individual entrepreneur:

The question of how alimony is calculated if the father is an individual entrepreneur is decided depending on the taxation regime he applies. If he works on the simplified tax system "income", then when determining the basis for collection, the bailiff will keep a guideline solely on the level of revenue receipts. The expenses of a businessman are not taken into account when taxing this category.

Thus, when considering the question of how much alimony an individual entrepreneur pays, first of all, one should focus on the taxation system of this individual entrepreneur.

Individual entrepreneur A.S. Koltubin applies a simplified system of taxation "income minus expenses". Payment of alimony by an individual entrepreneur occurs in favor of 2 children. Both children are under the age of 18.
The court decided to establish the amount of the penalty in relation to the income of the merchant, equal to 1/3 of the amount of income taken into account for calculating the tax base.
According to the register of income and expenses for October 2017, Koltubin earned 525,000 rubles. The expenditure part contains entries for 288,000 rubles. In October, his IP paid tax payments for 17,000 rubles.
As a result, alimony from an individual entrepreneur will be withheld from the difference between his income and expenses, minus tax liabilities.
According to the general formula, the calculation will look like this:
525,000 - 288,000 - 17,000 \u003d 220,000 rubles.
It is from this amount that the amount of alimony payments will be charged.
Thus, the payment of alimony by the individual entrepreneur Koltubin for October will amount to 73,333.33 rubles (220,000 × 1/3).

Alimony from UTII

As for the calculation of alimony from individual entrepreneurs to UTII, the difficulties in determining the income to be collected from this category of entrepreneurs are due to the fact that the tax is calculated on the imputed amount of income, and not on actual income.

In this case, child support from an individual entrepreneur from among the moneychangers is calculated according to the data collected from the primary documentation, taking into account the actual costs of doing business. This order is established Guidelines, approved by the Federal Bailiff Service of Russia on June 19, 2012 No. 01-16.

To verify the correctness of deductions in favor of third parties, the recovery of alimony from an individual entrepreneur is carried out on the basis of a book of income and expenses. The recommendation for its maintenance to entrepreneurs at UTII has appeared since 2017. But in the absence of such a register, the bailiff was given the right to take as a basis the indicator of average earnings in the country.

The calculation of alimony from individual entrepreneurs to UTII is carried out according to general order. The first step is to determine the income of the entrepreneur. Then they deduct the costs associated with doing business and tax payments.

Withholding alimony in the month of execution for a child of 18 years old is necessary only from the first part of the earnings. From the part of the salary that has been accrued since the day of majority, deductions should not be made.

This is explained by the fact that alimony must be withheld monthly (Article 109 of the Family Code of the Russian Federation). Since the payment of alimony for a child stops at the time of his majority, the employee's salary for this month must be divided into 2 parts.

Note that alimony from an individual entrepreneur in 2018 is withheld according to the same rules as before. No changes are foreseen in this area.

In practice, businessmen often have the question of how to get away from alimony to an individual entrepreneur. It turns out that in order to reduce the amount of retention, you need to either earn less or spend more.