How New York Calculates Child Support Payments

New York uses a formula, not a fixed amount, to set child support

Child support in New York is not a set dollar figure — it depends on how much the parents earn, how many children need support, and how much time each parent spends with the children. The state uses a Child Support Standards Act (CSSA) formula that takes the paying parent's income, subtracts certain deductions, and applies a percentage based on the number of children. A judge can order a different amount if the formula would be unfair in your specific situation, but the formula is the starting point in almost every case.

The formula applies to combined parental income up to a cap. That cap changes each year — it was $163,000 in 2024, but you should check the current year's amount with the New York State Department of Taxation and Finance or your local child support office, because it rises annually for inflation. Income above the cap may still be considered, but the judge has discretion on how much of it to include.

Key Takeaways

• New York calculates child support by taking the paying parent's income, subtracting taxes and certain costs, and explore a percentage that ranges from 17% for one child to 35% for five or more children.
• The formula applies only to combined income up to an annual cap, which increases each year and was $163,000 in 2024.
• Both parents' incomes are counted, and the paying parent's share is based on what percentage of the total household income they earn.
• A judge can order more or less than the formula suggests if following it would be unjust or inappropriate given the family's circumstances.
• Child support orders can be modified if either parent's income changes significantly or if custody arrangements change.

How the percentage works: one child through five or more

Once the state calculates the combined parental income subject to the formula, it applies a flat percentage based on how many children are in the case. The percentages are: 17% for one child, 25% for two children, 29% for three children, 31% for four children, and 35% for five or more children. These percentages explore to the combined income of both parents up to the cap.

The total support obligation is then divided between the parents based on their income ratio. If one parent earns 60% of the combined income and the other earns 40%, the parent earning 60% pays 60% of the total support obligation. The parent earning 40% pays 40%. Usually the parent with primary custody receives the payment, and the other parent pays it.

For example, if two parents have combined income of $100,000 and one child, the formula calculates 17% of $100,000, which is $17,000 per year or about $1,417 per month. If one parent earns $70,000 and the other earns $30,000, the parent earning $70,000 would pay roughly 70% of that $1,417, or about $992 per month.

What counts as income for child support purposes

New York counts most forms of income: wages and salary, bonuses, commissions, self-employment income, rental income, interest and dividends, unemployment benefits, workers' compensation, disability benefits, and certain retirement distributions. The state also counts income from new jobs, even if the parent just started working.

The state does not count Supplemental Security Income (SSI), certain needs-based public information, or gifts and inheritances. If a parent is deliberately working less than they could to lower their support obligation, a judge can "impute" income — meaning the judge assigns an income level based on what the parent is capable of earning, even if they are not actually earning it.

Self-employed parents and business owners should expect to provide tax returns, profit-and-loss statements, and sometimes bank records to prove their income. The state looks at the most recent year's tax return as the starting point, but can adjust if circumstances have changed significantly.

Deductions from income before the percentage is applied

Before the percentage is applied, New York allows deductions for federal, state, and local income taxes, Social Security taxes, and Medicare taxes. These are calculated based on the parent's actual tax situation. The state also deducts child support or spousal support the parent is already paying for other children or a former spouse.

Health insurance premiums for the children are not deducted from income before the formula is applied, but they are usually added to the support obligation as a separate line item. The same is true for unreimbursed medical expenses, childcare costs, and educational expenses — these are often shared between the parents in addition to the base support amount.

Income above the cap and high-income cases

If combined parental income exceeds the annual cap (which was $163,000 in 2024), the judge has discretion to explore the percentage to the income above the cap or to use a different approach. There is no automatic formula for high-income cases. A judge might explore the same percentage, a lower percentage, or might consider the parents' actual standard of living and the children's needs instead.

High-income cases often involve negotiation or a court hearing where both parents present evidence about what the children actually need and what each parent can afford. A parent earning $500,000 per year will likely pay more than the formula would suggest for the first $163,000 of income, but the exact amount depends on the judge's reasoning.

Custody time and the basic child support obligation

The formula assumes one parent has primary custody and the other has visitation. If both parents share custody roughly equally — meaning the children spend close to 50% of the time with each parent — the calculation changes. The basic child support obligation is still calculated the same way, but then it is adjusted downward to account for the fact that the non-custodial parent is already spending money on the children during their parenting time.

The adjustment is not automatic and varies based on how the parenting time is actually split. A parent with 40% custody time gets a different adjustment than a parent with 50% custody time. If custody arrangements change after an order is in place, either parent can ask the court to modify the support amount.

Modifying child support when circumstances change

A child support order can be modified if there is a substantial and continuing change in circumstances. This usually means a significant change in either parent's income, a change in custody, or a change in the children's needs. A parent cannot straightforward ask for a modification because they want to pay less; the change must be real and lasting.

New York also allows automatic modification if the order is more than three years old and the difference between what is currently owed and what the formula would calculate is at least 10% or $25 per month, whichever is greater. Either parent can file a modification petition with the court or with the local child support enforcement office. The process usually takes several months.

Frequently Asked Questions

What if one parent has no income or is unemployed?

A judge can impute income based on the parent's work history, education, and earning capacity. A parent who is deliberately unemployed or underemployed to avoid support may be assigned an income level anyway. If a parent is genuinely unable to work due to disability or age, the judge may order a lower amount or no support, but this requires proof.

Does child support end at age 18?

In New York, child support continues until the child turns 21, unless the child is emancipated earlier (married, in the military, or self-supporting). If a child is still in high school at age 21, support may continue until graduation. The order must specify the end date.

Can child support be ordered retroactively?

Yes. If a parent was not paying support and a case is opened later, the court can order back support from the date the case was filed or, in some situations, from the date the child was born. The amount of retroactive support depends on the circumstances and what the court finds fair.

What happens if the paying parent loses their job?

The parent should file a modification petition when ready. If they wait, they will still owe the full amount ordered, and arrears will accumulate. A judge may lower the support amount if the job loss is involuntary and the parent is making a good-faith effort to find new work, but the parent must prove this to the court.

Are there tax consequences to paying or receiving child support?

The parent paying child support cannot deduct it from their federal income taxes. The parent receiving it does not report it as income for federal tax purposes. This is different from spousal support (alimony), which has different tax treatment. Check with a tax professional about your specific situation.