How child support is calculated

 

Child support is based on a percentage of the non-custodial spouse’s income. The percentages are as follows:

 

One child                                  17%

Two children                            25%

Three children                         29%

Four children                           31%

Five or more children              No less than 35%

 

These percentages are based on the non-custodial spouse’s gross income, with only certain deductions. Gross income includes all forms of government and retirement benefits, such as social security, unemployment and pension payments. The most common deductions are for Medicare and Social Security taxes and for New York City and Yonkers income taxes. Note that federal and state income taxes are not deducted before figuring child support payments. There are other additions to, and subtractions from, gross income that may be utilized, if appropriate, in calculating the non-custodial spouse’s income for child support purposes. For example, if the non-custodial spouse receives perquisites from his or her employer, such as a car, meals, etc., for personal use, then their value may be added to gross income. Other deductions from gross income include unreimbursed business expenses; alimony paid to a former spouse or to the other party in the divorce action; and child support paid pursuant to a court order or written agreement on behalf of a child who is not subject to the divorce action.

 

Medical expenses, child care and other expenses

 

In addition to child support, the non-custodial parent will be required to pay for a proportionate share of unreimbursed medical expenses for the children and for a share of child care expenses. Child care expenses only include those expenses incurred while the custodial parent is working, attending school or attending vocational training. In other words, not for babysitting if the custodial parent wants to go to the movies and leave the children at home.

 

Other expenses, such as sports, lessons, tutoring, summer camp and college education may also be apportioned between the parties, either based on a fixed share or in proportion to each spouse’s income.