CALCULATION OF BASIC CHILD SUPPORT

by William F. Berglund

The amount of child support that a non-custodial parent may be ordered to pay to the custodial parent is generally a percentage of the non-custodial parent’s share of the combined income of the parents.

The court is, however, empowered to limit the amount of combined parental income to which the percentage is applied. In determining the basic child support obligation of a non-custodial parent, the court must first determine the combined parental income.

It must then multiply the combined parental income, up to a certain level of income, or “cap”, by a statutory percentage and then pro-rate the child support calculation between the parents in the same proportions as each parent’s income bears to the combined parental income.

The percentage used is determined by the number of children to be supported. They are as follows:

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

The amount of the “cap” is adjusted by law every two years.

In 2026, it is $193,000. If the parents have a combined income of more than $193,000, the court must determine the amount of child support to be paid from that excess.

It does so through consideration of several factors.

These factors include:

• The financial resources of the parents and the child(ren)
• the health and special needs of the child(ren)
• the standard of living the child(ren) would have enjoyed had the marriage (or parental relationship) not been terminated
• the tax consequences of the payments
• the non-monetary contributions of the parents to the care and well-being of the child(ren)
• the educational needs of the child(ren)
• the comparative gross incomes of the parents
• extraordinary expenses required of the non-custodial parent to enjoy visitation with the child(ren)

After consideration of the statutory factors, and any other factor the court deems relevant, the court determines how much, if any, child support shall be paid in addition to that calculated up to the “cap.”

The determination is up to the discretion of the court, which may decide to apply the statutory percentage to the income over the “cap”, to apply a different percentage, or to require some other payment that the courts deems to be just and appropriate under the circumstances.

Other circumstances can also affect the amount of child support to be paid. These include shared custody arrangements. Child support calculations can be confusing. The experienced matrimonial and family law attorneys at O’Connell & Aronowitz are available to clarify and navigate the procedure for you. Contact us today at 518-462-5601 or online at oalaw.com