Child Support Calculations Under Various State Laws Reveal Widely Varying Amounts

The formula is based on combined parental income. The first step is calculated on combined income up to $141,000 as of 2015 (income above $141,000 is also considered on a discretionary, but not mandatory, basis) multiplied by a percentage, which is dependent on the number of children.

“Income” for child support purposes is calculated by subtracting only spousal maintenance (alimony), existing child support payments, FICA, Medicare and local taxes (federal or state income taxes are not subtracted) from gross income (all earned and investment income is included). Under a new law effective in January 2016, the payees' income includes spousal support.

The result of this formula is multiplied by one of the following percentages:

• 17% for one child;
• 25% for two children;
• 29% for three children;
• 31% for four children; and
• 35% for five children.

For example, if the payor earns $100,000 a year and has no local tax, but has FICA tax of $6,200 and Medicare tax of $1,450, child support would be calculated based on $92,350. If there is one child, the support amount would be $15,699.50, representing 17% of child support income. Basic Child Support is payable in advance on a weekly or monthly basis. In addition to the Basic Child Support amount calculated under the formula above, the following costs must be pro-rated between the residential and non-residential parent: 1) child care needed to permit the residential parent to work; 2) health insurance premiums for the children; and 3) uncovered medical expenses for the children.

In our example where the non-residential parent earns $100,000, if the residential parent earns $50,000, the pro-rata contributions for these additional costs would be paid 66.6% by the non-residential parent and 33.3% by the residential parent. A child care bill of $300 would be divided so that the residential parent would pay $100 and the non-residential parent $200.

While child care, medical insurance and uncovered medical expenses must be pro-rated between the parents under the statute, apportioning other expenses related to the children is discretionary. Thus, the costs for extra-curricular activities, tutors and private school tuition are not mandatory support items and the unique circumstances of the family are considered in determining whether parents must contribute. ' Charles McEvily, Garden City, NY

Florida

Basic Child Support is calculated in Florida pursuant to Florida Statutes ' 61.30. The child support guidelines are based on each parent's net income, which includes salary/wages, bonuses, business income, disability benefits, workers' compensation, social security benefits, spousal support received, interest and dividends, rental income, trust/estate income, royalties, gains from property (recurring only) and reimbursed expenses or in-kind expenses to the extent that they reduce living expenses. Net income is obtained by subtracting allowable deductions which include federal, state and local income tax, self-employment tax, mandatory union dues, health insurance payments (excluding payments for coverage of minor children), court-ordered support for other children (not subject to the proceedings and which is actually paid) and spousal support paid pursuant to court order. The child support obligation for each parent is determined by multiplying the minimum child support by each parent's percentage share of the combined monthly net income.

Child care costs (incurred due to employment, job search, or education intended to result in employment or enhancement of income), as well as health insurance costs for the minor child(ren), are added to the basic obligation and monies prepaid by a parent are deducted from that parent's child support obligation. Uncovered medical, dental or prescription medication expenses are also deducted unless such expenses are ordered to be separately paid.

The child support obligation is adjusted based on substantial timesharing. “Substantial timesharing” is determined according to the amount of overnights per parent, with the minimum percentage allowable of 20%. If the parenting plan meets the 20% overnight threshold, the amount of support obligation apportioned to each parent is calculated without including day care and health insurance costs and multiplied by 1.5. Then, each parent's obligation is multiplied by the percentage of overnights the child spends with the other parent. The difference between the amounts is the monetary transfer necessary between the parents for the care of the child, subject to an adjustment for day care and health insurance expenses (as explained above).

The following example illustrates child support obligation based on substantial timesharing for one child.

Income:

Father's Annual Base Salary: $100,000

Mother's Annual Base Salary: $50,000

Father's Net Monthly Income: $6,167

Mother's Net Monthly Income: $3,574

Basic Monthly Obligation $1,422

Father's percent of financial responsibility: 63.31%

Mother's percent of financial responsibility: 36.69%

Timesharing Schedule:

Father has every other weekend, Friday through Sunday, plus every Wednesday overnight; Mother has child at all other times.

Father's percentage of overnights: 28.49%

Mother's percentage of overnights: 71.51%

Substantial Timesharing:

New Basic Monthly Obligation due to Substantial Timesharing: $2,133 ($1,422 x 1.5)

Father's percent obligation multiplied by Mother's percentage of overnights: $965.39 ($2,133 x 63.31% = $1,350 x 71.51%)

Mother's percent obligation multiplied by Father's percentage of overnights: $222.96 ($2,133 x 36.69% = $782.60 x 28.49%)

Actual child support to be paid by Father to Mother: = $742.43

' Rebecca Palmer and Marcela Poole, Lowndes Drosdick, Doster, Kantor and Reed, PA, Orlando, FL

Pennsylvania

Pennsylvania child support calculations are based on guidelines that set forth the presumptive amount of support based on the parties' net monthly incomes. (Pa. Rule of Civil Procedure 1910.16-1). Income is broadly defined. After gross income is determined or imputed, federal, state and local taxes are deducted. Also deducted are mandatory union dues, mandatory retirement contributions and payments of alimony. Income may include alimony of the recipient.

The guidelines apply to all cases where the combined net monthly income is between $950 and $30,000; and apply to families that have up to six children. For example, if the father's net annual income is $100,000, or $8,333 per month, and the mother's net annual income is $50,000, or $4,167 per month, then the combined net monthly income is $12,500. At this level, the basic amount of support for one child is $1,609 per month. Father's percentage of the combined net monthly income is 67% and mother's percentage is 33%. Assuming mother has primary physical custody of the child (more than 60% of the overnight) father would pay mother $1,078 per month, which is 67% of the basic support amount. If father had physical custody of the child for 40% of the overnights or more, the monthly support obligation would be reduced.

In addition to basic support, contributions to health insurance premiums and child care expenses are typically added to the monthly amount. Unreimbursed medical expenses over $250 per year and per child are split in proportion to income and paid separate from the monthly support. Tuition, summer camp and activity costs that are not agreed upon by the parties may be approved by the court if determined to be reasonable. The court can add these costs to the monthly support or direct the parties to make payment to the providers. The court can also award the child dependency tax exemption to the non-custodial parent in order to maximize the income available for support.

In cases where a dependent spouse lives in the marital home and must pay the mortgage, real estate taxes and insurance, an upward support adjustment may be imposed against the obligor until a divorce is finalized. Other deviations from the guidelines are seldom granted, but may be sought based on unusual needs of the parties or children, assets or liabilities of the parties, standard of living and in spousal support (temporary alimony) cases the length of the marriage is considered.

Support in high-income cases, where the combined net monthly income exceeds $30,000, are calculated by first assessing the presumptive minimum support amount for the number of children in the case at the highest guideline level. Then, added to the presumptive minimum is a pre-determined percentage of income that incrementally increases with the number of children in the case. (Pa. Rule of Civil Procedure 1910.16-3.1). The chart below sets forth the support amounts and percentage added:

[IMGCAP(1)]

Child support is retroactive to the date of filing of a complaint. Child support ends at age 18 or graduation from high school, whichever is later. Children with special needs may be entitled to receive support beyond that time. The guidelines are reviewed and adjusted every three years to reflect updated economic data. The threshold for high income cases and the percentages for payment about the presumptive minimum amount are also adjusted every three years. ' Julia Swain , Fox Rothschild LLP, Philadelphia, PA

Washington State

Basic Child Support is calculated in Washington in accordance with the definitions and standards set forth in RCW 26.19. The basic monthly child support obligation is determined by using the Washington State Child Support Schedule based on the parties' combined monthly net income and the number and ages of children for whom support is owed. “Net income” is the total gross monthly income minus the total allowable deductions from gross income. Generally, allowable deductions include federal and state income taxes; federal insurance contributions; mandatory pension plan payments; mandatory union or professional dues; state industrial insurance premiums; court-ordered spousal maintenance; voluntary retirement contributions up to a set limit; and business expenses and self-employment taxes for self-employed persons.

Based on the following assumptions:

One child.

Father's Income: $100,000

Mother's Income: $50,000

Mother is the residential parent; father has child on alternate weekends and one mid-week overnight

The father's child support obligation would be $816.57 if the child is between 0 and 11 years old and $1,009.00 if the child is between 12 and 18 years old. Please note that these figures do not take into account any adjustments or deviations for things such as health insurance .

The following example illustrates child support obligations based on the Washington State Child Support Schedule:

Father's Net Monthly Income: $1,000

Mother's Net Monthly Income: $1,000

Combined Net Monthly Income: $2,000

One-Child Family: $427 (Age 0-11)/$527 (Age 12-18)

Two-Child Family: $331 (Age 0-11)/$409 (Age 12-18)

Three-Child Family: $277 (Age 0-11)/$342 (Age 12-18)

Four-Child Family: $234 (Age 0-11)/$289 (Age 12-18)

Five-Child Family: $204 (Age 0-11)/$252 (Age 12-18)

The Washington State Child Support Schedule is presumptive for combined monthly net incomes up to and including $12,000. When combined monthly net income exceeds $12,000, the court may exceed the maximum presumptive amount of support upon written findings of fact. For combined monthly net income less than $1,000, the obligation is based upon the resources and living expenses of each household. Neither parent's child support obligation owed for the biological or legal children may exceed 45% of net income except for good cause shown. Finally, the court must impute income to a parent if the parent is voluntarily unemployed or voluntarily underemployed. Llewlyn Pritchard, Helsell Fetterman LLP, Seattle, WA, with thanks to Summer Associate Eduardo Reyes Chavez.

Conclusion

As this article demonstrates, child support payments vary greatly, depending on the applicable jurisdiction.

Editor's Note:This article outlines essential elements for the calculation of child support under the statutory schemes in New York, Florida, Pennsylvania and Washington. Each section includes a calculation of child support for one child assuming the residential or custodial parent earns an income of $50,000 and the non-residential parent earns $100,000. The monthly child support obligation ranges from a high of $1,422 per month in Florida (without any time-sharing adjustment) to a more modest monthly amount (which is dependent upon the age of the child) ranging between $816 and $1009 in Washington. New York's statute produces a monthly child support amount of $1,308.29 and Pennsylvania calculates child support at $1,078 per month.

New York

Basic Child Support, payable until 21 years of age, is calculated in New York under DRL section 240 1-b. The formula has some complex aspects which must be evaluated on a case-by-case basis, but in essence, the non-residential parent (the “payor”) must pay the residential parent (the “payee”) a percentage of the payor's income.

The formula is based on combined parental income. The first step is calculated on combined income up to $141,000 as of 2015 (income above $141,000 is also considered on a discretionary, but not mandatory, basis) multiplied by a percentage, which is dependent on the number of children.

“Income” for child support purposes is calculated by subtracting only spousal maintenance (alimony), existing child support payments, FICA, Medicare and local taxes (federal or state income taxes are not subtracted) from gross income (all earned and investment income is included). Under a new law effective in January 2016, the payees' income includes spousal support.

The result of this formula is multiplied by one of the following percentages:

• 17% for one child;
• 25% for two children;
• 29% for three children;
• 31% for four children; and
• 35% for five children.

For example, if the payor earns $100,000 a year and has no local tax, but has FICA tax of $6,200 and Medicare tax of $1,450, child support would be calculated based on $92,350. If there is one child, the support amount would be $15,699.50, representing 17% of child support income. Basic Child Support is payable in advance on a weekly or monthly basis. In addition to the Basic Child Support amount calculated under the formula above, the following costs must be pro-rated between the residential and non-residential parent: 1) child care needed to permit the residential parent to work; 2) health insurance premiums for the children; and 3) uncovered medical expenses for the children.

In our example where the non-residential parent earns $100,000, if the residential parent earns $50,000, the pro-rata contributions for these additional costs would be paid 66.6% by the non-residential parent and 33.3% by the residential parent. A child care bill of $300 would be divided so that the residential parent would pay $100 and the non-residential parent $200.

While child care, medical insurance and uncovered medical expenses must be pro-rated between the parents under the statute, apportioning other expenses related to the children is discretionary. Thus, the costs for extra-curricular activities, tutors and private school tuition are not mandatory support items and the unique circumstances of the family are considered in determining whether parents must contribute. ' Charles McEvily, Garden City, NY

Florida

Basic Child Support is calculated in Florida pursuant to Florida Statutes ' 61.30. The child support guidelines are based on each parent's net income, which includes salary/wages, bonuses, business income, disability benefits, workers' compensation, social security benefits, spousal support received, interest and dividends, rental income, trust/estate income, royalties, gains from property (recurring only) and reimbursed expenses or in-kind expenses to the extent that they reduce living expenses. Net income is obtained by subtracting allowable deductions which include federal, state and local income tax, self-employment tax, mandatory union dues, health insurance payments (excluding payments for coverage of minor children), court-ordered support for other children (not subject to the proceedings and which is actually paid) and spousal support paid pursuant to court order. The child support obligation for each parent is determined by multiplying the minimum child support by each parent's percentage share of the combined monthly net income.

Child care costs (incurred due to employment, job search, or education intended to result in employment or enhancement of income), as well as health insurance costs for the minor child(ren), are added to the basic obligation and monies prepaid by a parent are deducted from that parent's child support obligation. Uncovered medical, dental or prescription medication expenses are also deducted unless such expenses are ordered to be separately paid.

The child support obligation is adjusted based on substantial timesharing. “Substantial timesharing” is determined according to the amount of overnights per parent, with the minimum percentage allowable of 20%. If the parenting plan meets the 20% overnight threshold, the amount of support obligation apportioned to each parent is calculated without including day care and health insurance costs and multiplied by 1.5. Then, each parent's obligation is multiplied by the percentage of overnights the child spends with the other parent. The difference between the amounts is the monetary transfer necessary between the parents for the care of the child, subject to an adjustment for day care and health insurance expenses (as explained above).

The following example illustrates child support obligation based on substantial timesharing for one child.

Income:

Father's Annual Base Salary: $100,000

Mother's Annual Base Salary: $50,000

Father's Net Monthly Income: $6,167

Mother's Net Monthly Income: $3,574

Basic Monthly Obligation $1,422

Father's percent of financial responsibility: 63.31%

Mother's percent of financial responsibility: 36.69%

Timesharing Schedule:

Father has every other weekend, Friday through Sunday, plus every Wednesday overnight; Mother has child at all other times.

Father's percentage of overnights: 28.49%

Mother's percentage of overnights: 71.51%

Substantial Timesharing:

New Basic Monthly Obligation due to Substantial Timesharing: $2,133 ($1,422 x 1.5)

Father's percent obligation multiplied by Mother's percentage of overnights: $965.39 ($2,133 x 63.31% = $1,350 x 71.51%)

Mother's percent obligation multiplied by Father's percentage of overnights: $222.96 ($2,133 x 36.69% = $782.60 x 28.49%)

Actual child support to be paid by Father to Mother: = $742.43

' Rebecca Palmer and Marcela Poole, Lowndes Drosdick, Doster, Kantor and Reed, PA, Orlando, FL

Pennsylvania

Pennsylvania child support calculations are based on guidelines that set forth the presumptive amount of support based on the parties' net monthly incomes. (Pa. Rule of Civil Procedure 1910.16-1). Income is broadly defined. After gross income is determined or imputed, federal, state and local taxes are deducted. Also deducted are mandatory union dues, mandatory retirement contributions and payments of alimony. Income may include alimony of the recipient.

The guidelines apply to all cases where the combined net monthly income is between $950 and $30,000; and apply to families that have up to six children. For example, if the father's net annual income is $100,000, or $8,333 per month, and the mother's net annual income is $50,000, or $4,167 per month, then the combined net monthly income is $12,500. At this level, the basic amount of support for one child is $1,609 per month. Father's percentage of the combined net monthly income is 67% and mother's percentage is 33%. Assuming mother has primary physical custody of the child (more than 60% of the overnight) father would pay mother $1,078 per month, which is 67% of the basic support amount. If father had physical custody of the child for 40% of the overnights or more, the monthly support obligation would be reduced.

In addition to basic support, contributions to health insurance premiums and child care expenses are typically added to the monthly amount. Unreimbursed medical expenses over $250 per year and per child are split in proportion to income and paid separate from the monthly support. Tuition, summer camp and activity costs that are not agreed upon by the parties may be approved by the court if determined to be reasonable. The court can add these costs to the monthly support or direct the parties to make payment to the providers. The court can also award the child dependency tax exemption to the non-custodial parent in order to maximize the income available for support.

In cases where a dependent spouse lives in the marital home and must pay the mortgage, real estate taxes and insurance, an upward support adjustment may be imposed against the obligor until a divorce is finalized. Other deviations from the guidelines are seldom granted, but may be sought based on unusual needs of the parties or children, assets or liabilities of the parties, standard of living and in spousal support (temporary alimony) cases the length of the marriage is considered.

Support in high-income cases, where the combined net monthly income exceeds $30,000, are calculated by first assessing the presumptive minimum support amount for the number of children in the case at the highest guideline level. Then, added to the presumptive minimum is a pre-determined percentage of income that incrementally increases with the number of children in the case. (Pa. Rule of Civil Procedure 1910.16-3.1). The chart below sets forth the support amounts and percentage added:

[IMGCAP(1)]

Child support is retroactive to the date of filing of a complaint. Child support ends at age 18 or graduation from high school, whichever is later. Children with special needs may be entitled to receive support beyond that time. The guidelines are reviewed and adjusted every three years to reflect updated economic data. The threshold for high income cases and the percentages for payment about the presumptive minimum amount are also adjusted every three years. ' Julia Swain , Fox Rothschild LLP, Philadelphia, PA

Washington State

Basic Child Support is calculated in Washington in accordance with the definitions and standards set forth in RCW 26.19. The basic monthly child support obligation is determined by using the Washington State Child Support Schedule based on the parties' combined monthly net income and the number and ages of children for whom support is owed. “Net income” is the total gross monthly income minus the total allowable deductions from gross income. Generally, allowable deductions include federal and state income taxes; federal insurance contributions; mandatory pension plan payments; mandatory union or professional dues; state industrial insurance premiums; court-ordered spousal maintenance; voluntary retirement contributions up to a set limit; and business expenses and self-employment taxes for self-employed persons.

Based on the following assumptions:

One child.

Father's Income: $100,000

Mother's Income: $50,000

Mother is the residential parent; father has child on alternate weekends and one mid-week overnight

The father's child support obligation would be $816.57 if the child is between 0 and 11 years old and $1,009.00 if the child is between 12 and 18 years old. Please note that these figures do not take into account any adjustments or deviations for things such as health insurance .

The following example illustrates child support obligations based on the Washington State Child Support Schedule:

Father's Net Monthly Income: $1,000

Mother's Net Monthly Income: $1,000

Combined Net Monthly Income: $2,000

One-Child Family: $427 (Age 0-11)/$527 (Age 12-18)

Two-Child Family: $331 (Age 0-11)/$409 (Age 12-18)

Three-Child Family: $277 (Age 0-11)/$342 (Age 12-18)

Four-Child Family: $234 (Age 0-11)/$289 (Age 12-18)

Five-Child Family: $204 (Age 0-11)/$252 (Age 12-18)

The Washington State Child Support Schedule is presumptive for combined monthly net incomes up to and including $12,000. When combined monthly net income exceeds $12,000, the court may exceed the maximum presumptive amount of support upon written findings of fact. For combined monthly net income less than $1,000, the obligation is based upon the resources and living expenses of each household. Neither parent's child support obligation owed for the biological or legal children may exceed 45% of net income except for good cause shown. Finally, the court must impute income to a parent if the parent is voluntarily unemployed or voluntarily underemployed. Llewlyn Pritchard, Helsell Fetterman LLP, Seattle, WA, with thanks to Summer Associate Eduardo Reyes Chavez.

Conclusion

As this article demonstrates, child support payments vary greatly, depending on the applicable jurisdiction.