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Publication date: 05.06.2024
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Publication date: 05.06.2024
Collection of alimony from an individual entrepreneur in Ukraine is carried out in accordance with the general rules established by the legislation on alimony. The specifics of collection may depend on the taxation system used by the sole proprietorship and the size of its income. Here are some key aspects.
- 1. The procedure for determining the amount of alimony:
• If the parties cannot agree on the amount of alimony voluntarily, then the court determines its amount, based on all the available evidence of the FOP's income.
• Alimony can be established both in a fixed amount and in the form of a share of the FOP's income.
2. The size of the FOP income:
• The income of the FOP is determined on the basis of tax declarations, which the entrepreneur is obliged to submit to the tax authorities.
• For FOP on the general taxation system, the amount of income is determined based on accounting data, where all received income and incurred expenses are taken into account.
• For FOP on the simplified system (single tax), the amount of income is determined on the basis of the annual income declaration, which takes into account the amount of income received without deducting expenses.
3. Maintenance of alimony:
• According to a court decision, a public or private executor can seize the accounts of the FOP and deduct alimony directly from these accounts.
• In case of non-compliance with the court decision voluntarily, enforcement may be imposed through the enforcement service.
4. Responsibilities of the FOP:
• The FOP is obliged to provide the executive service with information about its income.
• In case of changes in the amount of income or the taxation system, the FOP must notify the relevant authorities.
5. Sanctions for non-payment:
• In case of evasion of alimony payments, various sanctions may be applied to the FOP, including seizure of property, restrictions on traveling abroad, restrictions on the right to drive vehicles, etc.
The amount of child support / alimony for one child - FOP in Ukraine bears the same obligations regarding the payment of alimony as natural persons who are not entrepreneurs. The fulfillment of these obligations is monitored by relevant state bodies based on court decisions.
The amount of alimony paid by an individual entrepreneur in Ukraine depends on a number of factors, including the income of the sole trader, the number of children and their needs, as well as other circumstances. The main points regarding the determination of the amount of alimony:
- 1. Voluntary agreement:
• Parents can voluntarily agree on the amount of alimony and enter into a corresponding agreement, which can be notarized.
2. Court decision:
• If an agreement is not reached, the amount of alimony is determined by the court based on the submitted application.
• The court can establish alimony in the form of a fixed amount or as a percentage of the payer's income.
3. The minimum amount of alimony:
• The legislation of Ukraine establishes the minimum amount of alimony per child, which cannot be less than 50% of the subsistence minimum for a child of the appropriate age (Article 182 of the Family Code of Ukraine).
4. Calculation of FOP income:
• For sole proprietorships that work on the general taxation system, the amount of income is taken into account after deducting the expenses incurred.
• For sole proprietorships on the simplified taxation system (single tax), the income declared in the tax return is taken into account, without deducting expenses.
5. Percentage of income:
• Alimony is usually set as a share of income, for example, 1/4 of income for one child, 1/3 of income for two children, and 1/2 of income for three or more children (Part 2 of Article 183 of the Family Code of Ukraine).
6. Fixed amount:
• In the case of unstable income of the FOP or in cases where the income is difficult to determine, the court can establish a fixed amount of alimony, which must be paid monthly.
Calculation example:
• Minimum alimony: If the subsistence minimum for a child under 6 years old as of 2024 is UAH 2,272, then the minimum amount of alimony will be UAH 1,136 per month (50% of the subsistence minimum).
• Alimony as a percentage of income: If the FOP has a monthly income of UAH 40,000, then for one child the court can determine alimony in the amount of 1/4 of the income, which will amount to UAH 10,000 per month.
The amount of alimony per child / what percentage of alimony per child - The amount of alimony for the FOP is determined based on income and a court decision that takes into account all the circumstances of the case. In the case of a voluntary agreement, the amount may be agreed upon between the parents, but may not be lower than the statutory minimum.
Collection of alimony from a natural person-entrepreneur who is on the general taxation system has its own peculiarities. Let's consider in more detail how the amount of alimony is determined and how it is collected.
- Determining the income of the FOP on the general taxation system.
Income calculation:
• The income of the FOP on the general taxation system is determined on the basis of accounting data. They take into account all income received and expenses incurred.
• The net income of the FOP is defined as the difference between the total income and documented expenses.
Tax declaration:
• Annually, the FOP submits a tax declaration, in which the received income and incurred expenses are indicated. These data are used to determine the amount of income from which alimony is calculated.
Determination of the amount of alimony.
Minimum size:
• The minimum amount of alimony per child cannot be less than 50% of the subsistence minimum for a child of the appropriate age (Article 182 of the Family Code of Ukraine).
Size as a percentage of income:
• The court can establish alimony in the form of a share of the net income of the FOP. For example, for one child it can be 1/4, for two children - 1/3, for three or more children - 1/2 of the income (Part 2 of Article 183 of the Family Code of Ukraine).
Fixed amount:
• If the FOP's income is irregular or it is difficult to determine its amount, the court can establish alimony in a fixed amount. This amount is determined taking into account the needs of the child and the capabilities of the payer.
Collection of alimony.
Voluntary payment:
• FOP can pay alimony voluntarily on the basis of a court decision or an agreement between the parents.
Forcible collection:
• In case of non-fulfillment of obligations voluntarily, alimony can be collected forcibly through the state enforcement service.• The executor can seize the FOP's bank accounts, property and income to secure the payment of alimony.
Calculation example.
Net profit:
• Let's assume that the FOP received an income in the amount of UAH 1,200,000 and incurred expenses in the amount of UAH 800,000. Net income is UAH 400,000.
• Monthly net income: UAH 400,000 / 12 months = UAH 33,333.
Amount of alimony:
• If the court establishes alimony for one child in the amount of 1/4 of the net income, then the monthly amount of alimony will be: UAH 33,333 * 1/4 = UAH 8,333.
Collection of alimony for the maintenance of a child / how much alimony is paid per child - The amount of alimony for a FOP on the general taxation system is determined on the basis of his net income. In case of unstable income, the court can set a fixed amount. Compliance with obligations is monitored by state authorities, and alimony can be enforced if necessary.
Collection of alimony from an individual entrepreneur who is on a simplified taxation system (single tax) has its own specific features. Let's consider in more detail how the amount of alimony is determined and how it is collected in this case.
- Determining the income of a sole proprietorship based on a single tax.
Income calculation:
• A sole proprietorship on a single tax pays a fixed tax, the amount of which depends on the group to which it belongs.
• For sole proprietorships, income is determined without deducting expenses on a single tax. This means that the total amount of received income is indicated in the tax return.
Tax declaration:
• Annually or quarterly, the FOP submits a declaration of income on a single tax, in which the amounts received are indicated.
Determination of the amount of alimony.
Minimum size:
• The minimum amount of alimony per child cannot be less than 50% of the subsistence minimum for a child of the appropriate age (Article 182 of the Family Code of Ukraine).
Size as a percentage of income:
• The court can establish alimony in the form of a share of the FOP's declared income. For example, for one child it can be 1/4 of the income, for two children - 1/3, for three or more children - 1/2 of the income (Part 2 of Article 183 of the Family Code of Ukraine).
Fixed amount:
• In case of unstable income or its fluctuations, the court can establish alimony in a fixed amount, which is determined taking into account the needs of the child and the capabilities of the payer.
Collection of alimony.
Voluntary payment:
• FOP can voluntarily pay alimony on the basis of a court decision or an agreement between the parents.
Forcible collection:
• In case of non-fulfillment of obligations voluntarily, alimony can be forcibly collected through the enforcement service.
• The executor can seize the FOP's bank accounts and other property to ensure the payment of alimony.
Calculation example.
FOP income:
• Let's assume that the FOP declared an income of UAH 600,000 per year on the unified tax of the 2nd group.
• Monthly income: UAH 600,000 / 12 months = UAH 50,000.
Amount of alimony:
• If the court establishes alimony for one child in the amount of 1/4 of the income, then the monthly amount of alimony will be: UAH 50,000 * 1/4 = UAH 12,500.
A sample statement of claim on the termination of the collection of alimony for a child - The amount of alimony for FOP on the simplified taxation system is determined on the basis of declared income. The court can establish alimony both in the form of a share of income and in a fixed amount. The fulfillment of obligations is monitored by state authorities, and if necessary, alimony can be forcibly collected.
