Introduction

In New York Child Support is based upon a percentage of the income and number of children. It is 17% for 1 child, 25% for 2, 29% for 3, 31% for 4. A custodial parent can petition for a modification of child support every three years or if there is a 15% change in income.

The New York Child Support Standards Act

Before New York had the Child Support Standards Act, determining child support could be largely guesswork. Under the Child Support Standards Act (CSSA for short), support is based upon percentages of income.

The Method for Calculating the Basic Child Support Obligation Under the Cap

The basic calculation is simple. All the parental income is added together. Then a percentage, based on the number of children is used. For example, if the father earns $40,000 and the mother earns $30,000, the total income for child support is $70,000. For one child the percentage is 17. For two children it is 25. For three children it is 29. For four or more children, well it’s cheaper to stay married.

In this example, the total parental income is $70,000 multiplied by 17 percent equals $11,900. The basic total child support is $11,900. The father’s share of the support is based upon a ratio. (40,000 divided by 70,000 equals 57 percent). The father’s child support obligation is $11,900 multiplied by 57 percent. The father must pay in support $6,783 per year.

If the custodial parent (in this case I’ve been using “mother”) has no income then in this example, he still pays $6,783. That would be $40,000 times 17 percent.

To calculate child support for more than one child, just up the percentages.

The Method for Calculating the Support Obligation Above the Cap

The CSSA has a $183,000 cap on the combined income of the parties. This number is adjusted periodically as of March 2024 it is $183,000 . The statute does allow the court to apply the percentages to income about $183,000.

Let’s revisit the example from above, but add $100,000 to each parent’s income. Assume that noncustodial parent earns $170,000 and the custodial parent earns $140,000. The combined income is now $310,000. The child support up to the cap (in 2024 the cap is $183,00.) is $31,110. The proportion between the two incomes is about 55% for the noncustodial and 45% for the custodial. The noncustodial parent pays 55% of the $31,110 or $17,105.

In order to go above the income cap, the court must make specific findings. The Child Support statutes lay out a list of factors. The bottom line is that the court will go above the cap if it is in the child’s best interest. Generally, the court will look to the lifestyle of the children before the marriage and how much time noncustodial parent spends on the child.

For example, if the noncustodial pays 100% of private school, 100% of the ski and/or tennis lesson and 100% of the equestrian summer camp, there is less chance of going over the cap. Also, if the noncustodial parent has an parental access approaching 50% of the time, then they may be able to impose the cap.

This is all very fact specific. Very rich parents will go above the cap. It is not unheard of for a court to extend a cap into the hundreds of thousands of dollars for high wage earners.

The Effect of 50/50 Custody.

A 50/50 custody arrangement will not relieve one parent from paying. New York has a strange rule. If the parties have agreed to 50/50 physical custody, one parent will still pay 100% of the obligation. The court will determine who earns more money and that parent, for CSSA purposes is considered the “noncustodial parent.”

A parent could have then child for 50% of the time, but if they earn more money than the other parent, then they will have to pay 100% of the child support.

What is the Definition of “Income”?

The definition of “income” does not mean taxable income. Legally, people can reduce their taxable income, so the Divorce and Family Courts use reality to determine income. In determination post-divorce spousal maintenance, the court’s use the CSSA definition of income.

The courts use all income for their calculation. All income means just that. Even disability and pension payments are considered income. A housing allowance supplied by an employer is considered income. For the military members that means Basic Housing Allowance. Living rent free in your parent’s house is considered income. Gifts are also considered income.

Income can be imputed. If you own your own business, court rarely accept your tax return as reality. If your business pays for your car, gas, phone, etc, all of that will be imputed as income to you. Typically, a business owner can legally claim thousands of dollars less on their income tax return. The divorce and family courts can discount all of those legal tax deductions.

Owners of cash businesses are famous for under reporting income. Their income can be calculated for how much they spend. The courts will impute income to a person who reports $10,000 but spends $70,00. A person claiming to earn $10,000 shouldn’t be driving a Lexus or taking expensive holidays. The courts will calculate his true income. For example, I once showed that the father was spending $75,000 per year. He reported $35,000. The court used the higher number for the calculation.

Hiding income is not enough to escape the court’s calculations.

The Income Deductions  Available Few and Far Between

Income deductions are very few. The courts must give a deduction for Social Security and Medicare. You can only deduct for support payments to another child if there is a child support order. Voluntary payments for another child will not reduce child support.

For example, assume the father has 3 children. One child by one mother (‘A’)  and two by another (‘B’). Mother ‘B’ gets a child support order. Mother ‘A’ goes for a child support order. The father can claim the first order for the two child as a deduction. If he earns $40,000 after Social Security and Medicare deductions, then the payments should be $6,800. ($40000 X .17) But, his is already paying  $10,000. ($40000 X .25). For child support purposes his income is $30,000 not $40000 ($40,000 – $10,000). He pays $5,100 in child support.

When Does A Loss of Income or Loss of Job  Reduce The Obligation?

A loss of income or loss of a job could reduce payments. But, only if the non-custodian parent can show that the loss was not his fault. If he lost his job, he must also show that he is looking for one.

Too many fathers have deliberately lost their jobs to avoid paying This will not work. The courts are very suspicious of claims of lost jobs or decreases in income. If the court believes that loss was intentional, the child support will remain at the same rate. If the parent can’t pay, he can be sent to jail.

Conclusion

This is the basic outline of the New York Child Support Standards Act. Your individual case may be this simple or more complicated. Please check the posts for more in-depth discussions of various child support issues.