How New York Calculates Child Support Payments

New York uses a formula based on your income, not a judge's discretion

New York State calculates child support using a combined parental income model. The state takes both parents' incomes, applies a percentage based on how many children need support, and divides the obligation between parents based on their income shares. The formula is the same whether you are in court or working out an agreement, though a judge can adjust it if circumstances are unusual.

The calculation starts with gross income — wages, self-employment earnings, bonuses, and certain other money — up to a cap. For 2024, that cap is $163,000 per year, though New York adjusts it annually. Income above the cap can still be considered, but the judge has discretion on how much weight to give it. The state then subtracts specific deductions (like Social Security taxes and child support you already pay for other children), applies the percentage, and splits the result between parents.

Key Takeaways

• New York applies a set percentage to combined parental income: 17% for one child, 25% for two, 29% for three, 31% for four, and 35% for five or more.
• The income cap for the formula is $163,000 per year as of 2024, but income above that amount can still be counted if the judge decides it should be.
• Each parent pays their share of the total obligation based on what percentage of the combined income they earn.
• The parent with primary custody usually receives the payment, but both parents' incomes are used to calculate the total amount owed.

What counts as income in the New York formula

Gross income includes wages, salary, bonuses, commissions, self-employment earnings, rental income, Social Security benefits (with exceptions for SSI and certain disability payments), unemployment benefits, workers' compensation, and interest or dividend income. It also includes money from a second job, seasonal work, and overtime if it is regular or recurring.

Income does not include public information (like TANF or SNAP), Supplemental Security Income (SSI), or the nontaxable portion of Social Security. If you receive income irregularly or only in some years, the court may average it over time or may count only what you actually received. Self-employed people must report net business income after legitimate business expenses, and the court may review tax returns and business records to verify the amount.

If you are unemployed or underemployed, New York can impute income — meaning the court assigns you an income level based on your work history, education, or earning capacity, even if you are not currently earning that much. The court must find that unemployment or underemployment is voluntary or without good cause before imputing income.

How the percentage is applied to combined income

Once the court determines combined parental income, it applies a percentage based on the number of children. One child is 17%, two children is 25%, three children is 29%, four children is 31%, and five or more children is 35%. This percentage is applied to the combined income (minus deductions) to get the total child support obligation.

For example, if both parents together earn $100,000 per year and there are two children, the total obligation is $25,000 per year, or about $2,083 per month. That obligation is then split between the parents based on their income shares. If one parent earns $60,000 and the other earns $40,000, the higher-earning parent pays 60% of the $25,000 obligation ($15,000 per year or $1,250 per month), and the lower-earning parent pays 40% ($10,000 per year or about $833 per month).

The parent with primary custody (the one the children live with most of the time) typically receives the payment rather than paying it. However, both parents' incomes are still used to calculate the total. If custody is split roughly equally, the calculation becomes more complex, and the court may adjust the obligation based on the actual time each parent spends with the children.

Deductions that reduce the income used in the formula

Before the percentage is applied, New York allows certain deductions from combined income. These include Social Security taxes (FICA), city and state income taxes, and health insurance premiums paid for the children. You can also deduct child support you are already paying for other children from a different relationship, and in some cases, spousal support (alimony) you are paying.

You cannot deduct federal income tax withholding, mortgage payments, car payments, credit card debt, or other personal expenses. The deductions are meant to reflect what you actually have available to pay child support, not to reduce your obligation based on your lifestyle choices.

If you pay for health insurance that covers the children, you can deduct that premium. If the children are not on your insurance, you may still be ordered to provide health insurance or to reimburse the other parent for the cost. This is separate from the child support calculation but is often decided in the same case.

How income is split between parents when custody is not equal

The parent with primary custody receives the payment. If one parent has the children 80% of the time and the other has them 20%, the parent with 80% custody receives the payment. The non-custodial parent (the one paying) is responsible for the full obligation calculated under the formula.

When custody is closer to equal — typically 40% or more for the non-custodial parent — New York adjusts the calculation. The court may reduce the obligation based on the actual overnight stays or may use a different formula altogether. There is no single rule for this; judges have discretion to adjust based on the specific situation, including travel costs, the children's needs, and each parent's income.

If both parents have roughly equal income and roughly equal custody time, the obligation may be very small or may go both ways (one parent pays the other a small amount). The court looks at the total picture, not just the formula, when custody is shared significantly.

What happens if income is above the $163,000 cap

The $163,000 cap applies to the formula calculation. Income above that amount is not automatically included in the percentage calculation. However, New York law says the court may consider income above the cap and may order additional child support based on that income if it is in the children's best interest.

The court considers factors like the children's standard of living before the separation, the non-custodial parent's ability to pay, and the children's actual needs. A parent earning $250,000 per year might be ordered to pay more than the formula would suggest for income capped at $163,000, but the court has to explain its reasoning and cannot straightforward explore the percentage to all income.

If you earn significantly above the cap, the other parent may ask the court to consider that income. You can argue that the children do not need the additional money or that paying it would cause undue hardship. The outcome depends on the judge and the specific facts of your case.

How the calculation changes if one parent has primary custody

In most cases, one parent has primary custody and receives the child support payment. The formula still uses both parents' incomes, but the non-custodial parent (the one without primary custody) pays the obligation to the custodial parent.

The custodial parent's income is still part of the calculation because it affects the total obligation. If the custodial parent earns $80,000 and the non-custodial parent earns $40,000, the total combined income is $120,000. For two children, the total obligation is $30,000 per year. The non-custodial parent pays their share of that obligation based on their income percentage (one-third of $30,000, or $10,000 per year).

The custodial parent is assumed to be spending their share of the obligation directly on the children (housing, food, utilities, etc.), so they do not pay it to the other parent. This is built into how the formula works — it assumes the custodial parent's income is already being used for the children's benefit.

Frequently Asked Questions

Can the court order child support above what the formula calculates?

Yes. The formula is a starting point, not a ceiling. The court can order more if income is above the $163,000 cap, if the children have special needs or high expenses, or if other circumstances make the formula amount inadequate. The court must document its reasons for deviating from the formula.

What if I am self-employed or my income varies year to year?

The court will review your tax returns and business records to determine your average income. If your income is seasonal or fluctuates, the court may average it over two or three years. You will need to provide documentation — tax returns, profit-and-loss statements, and bank records — to show what you actually earned.

Does child support change if my income changes?

Yes, but you have to ask the court to modify it. A significant change in either parent's income (usually 10% or more) can be grounds for a modification. You file a motion with the court, provide evidence of the income change, and the court recalculates the obligation. The new amount takes effect when the court orders it, not retroactively to when your income changed.

What if the other parent refuses to disclose their income?

You can ask the court to compel them to provide tax returns, W-2s, and other income documentation. If they refuse, the court can impute income based on their work history or can hold them in contempt. You may also ask the court to order the other parent to pay your attorney fees if they are being deliberately evasive.

How does child support work if both parents have equal custody?

The calculation is more complex. The court may reduce the obligation based on the actual time each parent spends with the children, or may use a different approach altogether. If both parents earn similar amounts and have equal custody, the obligation may be minimal or may go both ways. You will need to show the court the actual custody arrangement with specific overnight counts or a custody schedule.