New York State child support obligations are governed by the Child Support Standards Act (CSSA), which provides a formula to calculate monthly support and add-on support until a child reaches the age of 21.
The CSSA reflects that children are entitled to share in the income and standard of living of both parents, even if they no longer live together. Where the Family Court Support Magistrate or the Supreme Court judge decides child support, the court is required to use the CSSA in all child support determinations. Changes to the CSSA combined parental income cap was last amended and made effective March 2022.
Under the CSSA, the court first determines combined parental income and then allocates to the first $163,000 of combined parental income a percentage to child support. If this yields an unjust or inappropriate award, the court may deviate upward or downward from the CSSA based on statutory factors for varying the award. For the amount of parental income over $163,000, the court has discretion to but is not required to apply the statutory percentage. Alternatively, it can vary the award, using the statutory factors. Where the parents' combined income exceeds $163,000 per year, the court should follow a three-step process for determining child support:
The court must determine the amount of the combined parental income by adding the incomes of both parents.
The court must determine the amount of basic child support, predicated upon the first $163,000 of combined parental income, by (a) applying the statutory percentage to the first $163,000 of income to determine the total basic obligation; and (b) prorating responsibility for the total basic obligation between the parents based upon the proportion that each parent's income ( including income above $163,000 per year) bears to the total combined parental income.
Finally, the court must decide whether to make an award based upon the additional income above $163,000 per year and, if so, whether to use the statutory formula. If the court decides to use the statutory formula, it must follow the same process that it did in determining the amount of basic child support based upon the up-to-$163,000 of combined parental income. Upon completion of the three-step process, the court should also consider whether the result thus obtained is unjust or inappropriate, based upon the statutory factors, and warrants deviation.
The statutorily factors, set forth in the Domestic Relations Law and the Family Court Act include:
The financial resources of the parents
The child's special needs, if any
The standard of living the child would have had if living with both parents
The tax consequences to the parents
The non-monetary contributions made by each parent
The educational needs of either parent
The discrepancy between the incomes of the parents
The needs of other children for whom the non-custodial parent is responsible
Any extraordinary expenses involved in visitation of the child
Any other factor the court may consider important
Add-on Expenses, such as reasonable child care expenses for the working parent, and reasonable unreimbursed medical expenses, must be allocated by the court between the parties on a pro-rata basis, in the same proportion as each parent's income is to the combined parental income. This amount is separately stated and added to the basic support obligation. The court has the discretion to allocate educational expenses and other child care expenses as well.
It is not unusual for the New York City courts to apply the guidelines to a parent's income, up to a certain "cap." Speak to your lawyer about the likely cap in your county.
For a chart that allows you to see the range of support that is owed based on the non-custodial parent's income, click here.
Here is another very helpful worksheet that helps you "run the numbers," step by step.
For more information on agreements on support or modifying a support obligation, see my other blog posts on New York Child Support Obligations: Stipulations and Agreements, and Modifying New York Support Obligations.