How New York Calculates Child Support
New York uses the Income Shares model to determine child support obligations. This page explains the guidelines, formula, and key factors.
Model Type
Income Shares (Child Support Standards Act – CSSA)
New York CSSA applies a percentage of combined parental income (up to statutory cap, adjusted periodically): 17% for 1 child, 25% for 2, 29% for 3, 31% for 4, 35% for 5+. Non-custodial parent pays pro rata share. Income above the cap is discretionary.
Income Basis & Definitions
combined parental income (gross minus FICA and NYC tax)
Determines percentage: 17% (1), 25% (2), 29% (3), 31% (4), 35% (5+).
Source: §240(1-b)(c)(2) child support percentagesGross income minus FICA and NYC tax where applicable.
Source: §240(1-b)(b)(5) income definitionGross income of the other parent minus applicable deductions.
Source: §240(1-b)(b)(5) income definitionParenting Time Handling
Shared or split custody adjustments are at court discretion; no automatic parenting-time offset formula.
Source: §240(1-b)(f) deviation factorsDeductions & Adjustments
FICA (Social Security and Medicare taxes) deducted from gross income.
Source: §240(1-b)(b)(5)(vii) FICA deductionSupport paid for other children under prior court orders may be deducted.
Source: §240(1-b)(b)(5)(vii) deductions