New York Child Support

New York law, the amount of child support paid by the parent who does not have physical custody, that is, the non-custodial parent is dictated by the Child Support Standards Act. This law provides a formula to calculate the amount of child support the non-custodial parent must pay. The Child Support Standards Act is also be used to calculate how much the non-custodial parent must pay for other items, such as health insurance, educational expenses and child care.

In order to calculate the amount of child support the non-custodial parent is to pay, first the gross income of each parent must be known. The gross income is usually taken from the most recent tax return. Gross income includes salary, as well as all other types of income. Income that is “off the books”, must also be included. If the “off the books” income is not conceded, the other party must prove its existence and amount in court so that it may be included.

After determining the gross income of both parents, the following items are then subtracted: New York City or Yonkers Income Tax, FICA Taxes (Social Security and Medicare), and Child Support or Spousal Maintenance (Alimony) paid pursuant to a court order. If the net income of both parents is over $80,000, the amount of child support is calculated based on only $80,000, although the court can and often does base the amount of child support upon the entire amount of net income.

The next step in the process of determining the amount of child support pursuant to the Child Support Standards Action is to multiply the net income by the appropriate percentage from the following table:

17% for one child
25% for two children
29% for three children
31% for four children
No less than 35% for five or more children

The next and last step to determine the amount of child support the non-custodial parent must pay is to take the resulting figure from the step above and prorate the amount between the parents. For example, if the non-custodial parent earns 70% of the combined income, the non-custodial parent’s child support obligation will be 70% of the amount calculated.

In addition to child support, the Child Support Standards Act determines the amount the non-custodial parent is obliged to pay toward medical expenses, educational expenses and reasonable child care expenses for the child or children so that the non-custodial parent can work or go to school. The non-custodial parent pays these expenses in proportion of income to that of the custodial parent. For example, if the non-custodial parent earns 75% of the combined net income, then the non-custodial parent pays 75% of these expenses.

The non-custodial parent is responsible for the support of the child until the child is emancipated. A child is considered a minor until he or she reaches the age of 21. However, a child may be considered emancipated if he or she is at least 18 years old and is married, in the military, or is living on his or own and working full time.

If the Court finds that the amount of child support provided under the Child Support Standards Act would be unjust or inappropriate, it can order a different amount. In the vast majority of cases, however, the courts have followed the formula set out in the Child Support Standards Act.

The parents of the child can “opt out” of the Child Support Standards Act by agreeing to a higher or lower amount of child support. In order to “opt out”, the parents must sign a written agreement that states that the parents have been advised of the provisions of the Child Support Standards Act, the amount of child support that would be required under the Child Support Standards Act, and the reasons why they have agreed to an amount other than the amount called for under the Child Support Standards Act. The language that is needed in this agreement is strict and is best prepared by an experienced attorney.

Either parent may go to Family Court at any time to have the amount of child support increased or decreased if a change of circumstances can be proved. However, the Court may deny a motion for a downward modification of child support by the non-custodial parent if the Court believes that the non-custodial parent is responsible for his or her decreased income. Thus, the non-custodial parent can’t escape paying child support by simply quitting his or her job.