Guide to Calculating Child Support in New York

Understanding Child Support in New York

Child support is money paid from a noncustodial parent to a custodial parent as designated by law. In New York, a child support order is divided into two parts: basic child support and add-on expenses. Each category covers different parts of the child or children’s lives.

Definition of Basic Child Support

Basic child support covers the children’s most fundamental needs, including food, clothes, shelter, and daily living expenses. Ultimately, it exists so children can have a consistent standard of living across each household they are a part of.

The Child Support Standards Act has a legal framework for calculating these obligations, considering both combined parental income and the number of children who need support.

Definition of Add-On Expenses

Add-on expenses cover costs parents must share beyond basic child support. Some of them, like health insurance, medical expenses, and childcare, are mandatory. Others are awarded purely at the court’s discretion, based on the children’s needs and the parents’ circumstances.

Duration of Child Support Obligations

Child support obligations in New York typically last until each child turns 21. This is a longer period of time than in many other states, where obligations often end at age 18.

However, there are a few circumstances where child support can stop before age 21, including the following:

The child gets married and thus becomes emancipated from their parents.
The child enlists in the military.
The child becomes self-supporting and leaves the custodial parent’s home.
The child is financially independent at 18.

Even if one or more children meet these conditions, the noncustodial parent’s obligations to pay child support don’t automatically change or end. A court must first issue a formal modification or termination of the child support order.

Calculating Basic Child Support

Courts calculate basic child support using an outlined formula from the Child Support Standards Act. The process may seem purely mathematical, but it is more holistic in practice. A judge or magistrate must consider each of the following factors as they evaluate the formula’s result:

The parents’ and children’s financial resources
The children’s health and abilities
Tax ramifications
Visitation expenses
Income disparities between the parents
The parents’ educational needs
Each parent’s non-monetary contributions to the children’s well-being
The children’s projected standard of living if the divorce or split hadn’t happened

If the statutory formula doesn’t yield a just result, the court may order a higher or lower amount to protect the children’s best interest.

Steps to Calculate Basic Child Support

These are the three steps of the Child Support Standards Act formula:

Determine Combined Parental Income

First, the court must calculate each parent’s gross annual income. This includes all of the following:

Wages
Investment dividends, interest, and capital gains
Deferred income
Cash benefits, including worker’s comp, unemployment, disability, and Social Security payments (but not SSI or Public Assistance)
Retirement benefits and annuities
Fringe benefits
Life insurance
Gifts, winnings, and inheritances
Debt discharges

If one parent owns a business, the court may have to consider corporate tax returns, cash flow, and write-offs in its calculation.

Courts can adjust child support orders if a parent gets laid off, becomes disabled, or otherwise loses income by no fault of their own. However, some noncustodial parents may deliberately quit their job, work less hours, or take a job below their earning potential just to lower their child support obligations. If the court finds a parent is voluntarily under- or unemployed, they can assign an income based on earning capacity.

Apply the Relevant Child Support Percentage

Next, the court multiplies the combined parental income by the appropriate child support percentage to get a baseline obligation. The law bases the percentage on the number of children who need support.

Calculate Each Parent’s Pro-Rata Share

“Pro-rata” is the legal term for “proportional.” In other words, the court must determine each parent’s specific portion of the total child support obligation. This is generally based on individual income.

For example, a parent who earns 70% of the combined family income will be responsible for 70% of the child support obligation. The other parent, who earns 30% of the income, must cover the remaining 30% of the obligation.

Child Support Percentages Based on Number of Children

These are the Child Support Standards Act’s guidelines for child support percentages:

One child – 17%
Two children – 25%
Three children – 29%
Four children – 31%
Five or more children – At least 35%

Each percentage applies to the parents’ combined income up to a statutory cap. The 2024 cap is $183,000, though New York’s Office of Temporary and Disability Assistance periodically adjusts the figure to account for the cost of living. When the parents’ combined income exceeds the statutory cap, the court can apply the percentage to the income above the cap or use a different formula altogether.

A high-earning custodial parent may not need the full percentage beyond the cap if it would exceed the child’s needs. Conversely, if a child has ongoing special needs, the final support amount could be higher than the baseline.

Additional (Add-On) Expenses

Basic child support doesn’t cover every definite or possible need a child has. Some costs outside basic child support are so essential that New York classifies them as mandatory add-ons.

There’s no clear-cut formula for calculating add-on expenses. Judges and magistrates must consider the specifics of each parent’s work and insurance situation before they issue their final order.

Mandatory Add-On Expenses

These are the three mandatory add-on expenses that both parents must contribute to:

Health insurance – If a parent can get health coverage for the child through their employer or the New York State of Health marketplace, they must do so. Both parents split the cost of the monthly premium that an employer does not pay. Usually, the custodial parent pays the entire premium up front, and then the noncustodial parent reimburses them according to their court-assigned pro-rata share.
Unreimbursed medical expenses – Unreimbursed expenses include the cost of co-pays, deductibles, prescriptions, and treatments that insurance doesn’t cover. Again, both parents split these expenses according to their pro-rata share. If a child has a chronic health condition, disability, or other significant needs, this category can become a major part of the child support order.
Childcare costs – Childcare is an essential expense if the custodial parent works or attends school. As with medical expenses, parents divide childcare costs according to their incomes.

Discretionary Add-On Expenses

Even if an add-on expense isn’t for healthcare, childcare, or other essential needs, it can still shape a child’s future growth and development. In New York, courts can order the parents to split discretionary add-on expenses if the circumstances warrant it.

These are the two main types of discretionary expenses:

Educational expenses – Educational expenses, for child support purposes, include private school tuition, tutoring, summer school and enrichment, and even college costs if the court deems it appropriate.
Extracurricular activities – Many children find passion, growth, and fulfillment in sports, dance, music, or summer camps. If both parents can still reasonably afford to support a child’s continued involvement in their extracurricular activities, a court can order these expenses to be shared.

While many parents mutually agree to split discretionary costs, this piece of child support is one of the most contested. Disagreements may arise on whether private schooling or certain extracurriculars are affordable or essential. One parent may also feel that the other is exaggerating or understating the child’s discretionary needs. Your attorney will make your case as the court settles these disputes.

Special Considerations

Every family’s situation is unique, and there are a few cases where New York’s legal standards may not seem clear-cut. Your attorney can explain the statutes and case law that apply to you.

50/50 Joint Custody Arrangements

In Bast v. Rossoff (1998,) the New York Court of Appeals held that the Child Support Standards Act and its three-step methodology still apply to shared custody arrangements. The only exception is if the statutory formula gives an improper or unjust result.

At the time of the ruling, Bast still left some gray areas on what courts should do when parents share custody equally. A few other landmark cases addressed these issues.

Designation of Custodial Parent

Even if the parents’ custody schedule is split 50/50, the court must still determine which parent is custodial for child support purposes. According to Baraby v. Baraby (1998), the general precedent is to designate the parent with less income as custodial.

Impact of Income Disparities

In 50/50 custody situations, the court must ensure both households can equally meet the child’s needs. While the higher-earning parent usually has more child support obligations as per Baraby, there is still room for nuance.

In Carlino v. Carlino (2000), the Court of Appeals addressed what to do when the actual expenses each parent spends for a child’s well-being differ significantly. If the higher-earning parent can prove that they spend more on parenting expenses while the child is with them, and if that spending lessens the financial burden on the lower-earning parent, the statutory child support amount may not be appropriate for the court to award.

In any case, a 50/50 parenting schedule does not eliminate the need for child support. It only affects the amount that the noncustodial parent (as determined by the court) must pay.

High-Income Parents

Child support calculations become more complex when both parents are high earners.

Handling Combined Parental Income Above the Statutory Threshold

For family income in excess of the statutory threshold, the court can decide whether to apply the Child Support Standards Act formula or deviate from it to get a fair outcome. Judges and magistrates must weigh these factors:

The children’s existing standard of living
Each parent’s overall financial resources
How applying the set statutory percentage would affect both households

The parents may provide detailed financial documentation and affidavits to support the actual cost of their children’s upbringing.

Court’s Discretion in High-Income Cases

Part of the court’s obligation is to preserve the children’s lifestyle as best as possible once the parents separate. However, it must also avoid awarding a windfall amount to the custodial parent and creating a new financial disparity. Judges must weigh both actual and projected costs for the children’s education, health, upbringing, and activities.

High-income parents may disagree over what constitutes a reasonable standard of living for their children, especially when they enjoyed private schooling or expensive hobbies in the past. They may ask financial planners or accountants to testify in court about their view of a fair arrangement.

Importance of Legal Guidance

New York’s child support laws are nuanced, and they’re difficult to navigate on your own if you don’t have legal experience. Family law attorneys have deep knowledge of the state’s legal system and can work on your behalf throughout the child support case process.

Consulting with a Legal Professional for Accurate Calculations

Inaccurate calculations are one of the most common child support case mistakes. Whether an error is intentional or accidental, it can lead to situations where the custodial parent receives too little or the noncustodial parent pays too much.

Your lawyer can help you reach the fairest possible outcome by:

Gathering accurate financial documentation to present to the court
Navigating special circumstances, such as a parent’s self-employment or part-time work
Evaluating whether add-on expenses are discretionary or truly mandatory
Accounting for adjustments when a parent’s income or the child’s needs change
Fighting for justice if the other parent is misstating or voluntarily reducing their income

Navigating Complex Custody and Support Scenarios

Child support cases are commonly intertwined with contested divorces, custody battles, and broader family issues. Ultimately, you should choose a legal team that takes a comprehensive approach to your family situation.

Besides representing you in child support matters, many attorneys can negotiate parenting agreements that serve your children’s best interests. If custody changes, they can also pursue child support modifications to keep the arrangement fair.