Small business is developing, the number of individual entrepreneurs is growing. Businessmen, just like ordinary citizens, get married, get divorced, and pay alimony. Questions concerning the mechanisms for collecting "children's money" from them are quite relevant.
According to the Family Code, the maintenance of minor children is the responsibility of the parents. They can independently set the amount of alimony, if they fail to come to a mutual agreement, the alimony is collected through the court.
Russian legislation provides for two options for maintenance payments:
- a fixed amount, which is calculated in accordance with the subsistence minimum;
- percentage of the payer's income, for one child - 25%, for two - 33%, if there are three or more children, then 50%.
You can also go to court with a statement of claim for the appointment of mixed alimony, one part is a share of income, the other part is a fixed amount. This decree applies to all citizens of Russia, regardless of what kind of work they are engaged in.
When a person receives a salary, it is not difficult to calculate the amount, it is more difficult for entrepreneurs to do this, their income is not always stable. When determining the amount of alimony, the interests of the child are taken into account, if the individual entrepreneur has a stable high profit, then payments are assigned as a percentage of income. And if the business of a businessman goes with varying success, the maintenance is paid in a fixed amount.
When fixed payments are assigned, there are no difficulties. But if a businessman is offered the payment of alimony as a percentage of income, then disputes may arise over what is considered income. The judges have developed two approaches to this issue:
- the entire amount received from entrepreneurial activity is taken into account;
- the percentage of alimony is calculated from the net profit.
It does not matter what taxation system the entrepreneur uses, when calculating the amount of alimony, expenses related to the implementation of entrepreneurial activities and deductions to the treasury are minus from him. All expenses must be supported by proper documents.
Alimony must be paid in full and on time. The amount of the payment should not be less than the figure that is prescribed in the writ of execution. Delays in payments are not beneficial to payers, the bailiff service is authorized to impose a penalty on the income and property of a businessman.
