Today we will be interested in child support from an individual entrepreneur. The thing is that entrepreneurs, like other parents, are required to support their minor children. So, maintenance obligations must be fully implemented. But how to do that? What you need to know about paying child support from an individual entrepreneur?
The legislative framework
Art. 80 of the IC of the Russian Federation indicates that parents are required to support all their minor children. That is, the mother and father of the child must necessarily allocate finances for the normal life of the kids.
Divorce is not a reason for termination of parental obligations. This means that even after the divorce, the parents remain indebted to their minor children, and to all.
Usually, when the parents divorce, the babies are left with their mother. And fathers pay child support. Less often the opposite. But how to fulfill a debt if the potential payer of alimony is an individual entrepreneur? The answer to this question will be surely given below.
Assignment Methods
In reality, understanding how it should be is not so difficult. But in real life, problems arise with maintenance obligations.
To begin with, it is important to understand how individual entrepreneurs pay child support. More precisely, how can we agree on payments.
To date, there are the following scenarios:
- oral agreement;
- peaceful agreement;
- court decision.
Accordingly, each alignment has its pros and cons. Next, we look at the details of all these methods of paying child support.
Oral agreement
In Art. 80 of the IC of the Russian Federation indicates that parents must support their children until they reach adulthood. But with a divorce, spouses have many problems regarding the allocation of funds for the lives of babies.
Some couples choose not to file child support. In this case, an oral agreement takes place. Alimony for the child from the FE comes in the amount in which the parents agree. Or as much as the entrepreneur wants to list on his own.
This option is not documented in any way. And the potential alimony has the right to stop payments at one time. The payer is not threatened with any sanctions for delays or lack of money.
The amount of child support under the law
They are trying to receive child support from an individual entrepreneur, as well as from an ordinary citizen, officially. It should be noted that under the current legislation there are certain amounts of payments.
It is recommended to focus on the following indicators:
- 1 child - 25% of earnings per month;
- 2 children - 33%;
- 3 or more children - 50% of the citizen's income.
It is on such indicators that the recipients of funds are counting. But in real life, everything is not as simple as it seems. What else should you pay attention to?
Calculation Methods
What alimony should an individual pay? This category of taxpayers is required to list all existing child support - to spouses, parents and children. No exceptions!
The main thing to remember is that the amount of alimony can be expressed:
- as a percentage of the entrepreneur's earnings;
- in hard cash.
In the first case, it is necessary to focus on the previously proposed information. But what if you want to receive money in specific sizes? The second parent may file a child support alimony. This is completely legal.And in the case of entrepreneurs, such a system works most often.
Important: when assigning child support payments in a specific amount, the subsistence minimum of the region and the taxpayer income are taken into account. Accordingly, the assigned funds cannot be called even tentatively.
Peace Agreement
Minor children must be supported by their legal representatives before acquiring full legal capacity. So says the current legislation.
If one of the parents is entrepreneurial, and he is also an alimony, you can conclude a peace agreement to pay alimony. This option is found mainly in pairs, where the couple are able to agree.
The agreement is executed by a notary. In this case, child support from an individual entrepreneur is paid in the amounts specified in the contract. And the procedure for transferring funds is also regulated by the relevant document.
The disadvantage of this decision is the actual absence of guarantees for the payment of alimony. The payer is able to stop payments. He will be able to hold him accountable, but he will have to try.
Judgment
How do individual entrepreneurs pay child support? The most true and safe solution is to go to court. Only this alignment is considered the official appointment of alimony.
Payments will be calculated on the basis of previously proposed principles - either in a solid amount or as a percentage of the entrepreneur’s earnings. The specific amount is based on the income statements of the individual entrepreneur. And there are problems with this question.
About recorded income
The income of an individual entrepreneur is a topic of interest to all potential recipients of alimony. Indeed, when applying to the court, information about the profit of the payer citizen is taken into account.
For many years, it was not entirely clear what income should be taken into account when calculating child support for individual entrepreneurs (with the simplified tax system and not only). Now this secret is revealed. The court takes into account the “net” profit. That is, the amount that will remain with the potential payer immediately after accounting for all expenses.
However, each tax system has its own characteristics. We will talk about them further. And we will try to find out how much alimony is paid by an individual entrepreneur per child.
DOS and child support
The first scenario is the conduct of entrepreneurial activities under the general taxation system.
In this case, payments will be recovered from the amount taxed. To account for income, the 3-NDFL form is considered. This is a tax return, a copy of which must be submitted to the court.
"Simplified" and entrepreneurs
IP alimony for a child in the conduct of activities on "simplification" is recovered without much difficulty. Only net profit should be considered.
A tax return is submitted to the court, as well as a book of income and expenses. In the last paper, all expenses of the entrepreneur on the business, as well as his profits, are mandatory.
The exception is “simplified” with the tax payment system “6% of income”. In such circumstances, the calculation of alimony is made taking into account the amount taxed by tax payments.
UTII and patents
Some problems happen if the entrepreneur uses a patent or "imputation". For a potential recipient of money, such arrangements are not desirable. Will have to try to achieve good payouts.
The amount of alimony from an individual entrepreneur to an imputed income tax is assigned taking into account real incomes, and not on imputed profit. Accordingly, for a court decision will have to present certificates of income and expenses of the entrepreneur. The same goes for PSN.
The main problem is that reporting is not necessary with the "imputation". And therefore, certificates of real profit and expenses may not be available.
In this case, the funds will be calculated taking into account the average earnings in a particular region.Accordingly, payments for the maintenance of a child can be meager compared with the profitability of entrepreneurship.
Inconstancy
But what if the income of individual entrepreneurs changes from month to month? The previously proposed scenarios are relevant only for constant profit. Under the described conditions, the calculations of alimony payments are difficult.
Usually, in this case, the parties either enter into an alimony agreement, or the court assigns a full allocation of finance. This is a normal occurrence. The cost of living of the city, as well as the average salary in the region, is taken into account.
Suspension
Sometimes it happens that an IP is registered, but it does not conduct its activities. That is, he has no expenses and incomes. What awaits a potential recipient of alimony?
Some believe that the suspension of activities eliminates the obligation to support children. But this is not so. Alimony is still assigned. Only this happens in court and taking into account the average salary in the city.
About the conclusion of the agreement
Now it’s clear how an individual child support is paid in a particular case. The amount of payments may be different - from several thousand rubles to decent numbers.
How to conclude a peace support agreement? For this, as we have said, it is necessary to contact the notary office. The parties should have:
- an agreement on the payment of alimony with all the details of the fulfillment of obligations;
- passports
- birth certificates of all children;
- income statements (preferably).
In fact, everything is not as difficult as it might seem. And if the parties are able to find a common language, then it is beneficial for both of them to conclude a peace agreement.
Important: for notarial services you usually need to pay extra. On average, the action costs 2-3 thousand rubles.
FE Payments Features
We figured out the main points associated with the payment of alimony by an individual entrepreneur. What other nuances are important to pay attention to?
It must be remembered that when assigning alimony to IP, all those who have legislative rules apply. Namely:
- When new dependents from an individual entrepreneur can apply for recalculation of payments.
- If necessary, the recipient of the funds is able to go to court to increase child support. You have to prove and confirm your position.
- Alimony is usually indexed. And it doesn’t matter who exactly allocates the funds - an entrepreneur or an ordinary hard worker.
Perhaps this is all. Next, we will consider situations in which an individual entrepreneur may be freed from the corresponding payments.
Reasons for non-payment
We found out how individual entrepreneurs pay child support. And under what circumstances can you not pay?
There are a number of situations that allow individuals and ordinary citizens to free themselves from alimony. Namely:
- death of the recipient of money;
- court decision on which children will live on an ongoing basis with the entrepreneur;
- death of the payer;
- the age of the child;
- getting children emancipation;
- adoption of children by another person.
If the IP closes the case, this will not relieve him of responsibility for the maintenance of children. In addition, the deprivation of parental rights is also not a reason for termination of payments. These rules are dictated by the current legislation of the Russian Federation.
Conclusion
We figured out how to pay child support in a particular case. The exact amount of the sums laid cannot be called. For someone it is 2,500 rubles, some pay 10,000 or more. It all depends on the profit of the payer.
Failure to pay child support is a crime. It entails a lot of sanctions. For example:
- deprivation of a driver’s license;
- arrest;
- seizure of property;
- the possibility of collecting a penalty;
- the impossibility of leaving Russia.
All of the listed measures to combat alimony defaulters are imposed on each debtor. It doesn’t matter if it’s an IP or an ordinary hard worker.