Overview of Florida Child Support Formula
Florida uses an income shares model codified in Florida Statute § 61.30. This model is based on the principle that a child should receive the same proportion of parental income as if the parents were living together in an intact household.
Unlike percentage-of-income states (like Texas) that only consider the obligor's income, Florida considers both parents' combined net incomes. The court first determines the total child support obligation using a statutory schedule, then allocates this amount between parents based on their proportionate shares of the combined income.
Key Components of the Formula
1. Definition of Income
Florida Statute § 61.30 defines income very broadly using the language "shall include, but is not limited to" to capture nearly every form of monetary gain or in-kind benefit. Gross income includes:
- Salary, wages, bonuses, commissions, allowances, overtime, tips, and similar payments
- Business income from self-employment, partnerships, close corporations, and independent contracts (gross receipts minus ordinary and necessary expenses)
- Disability benefits
- All workers' compensation benefits and settlements
- Reemployment assistance or unemployment compensation
- Pension, retirement, or annuity payments
- Social Security benefits (including benefits received by a minor child due to parent's retirement or disability)
- Spousal support received from a previous marriage or ordered in the current case
- Interest and dividends
- Rental income (gross receipts minus ordinary and necessary expenses)
- Income from royalties, trusts, or estates
- Reimbursed expenses or in-kind payments to the extent they reduce living expenses
- Gains derived from dealings in property (unless nonrecurring)
Statutory Exclusion: Public assistance as defined in F.S. § 409.2554 is explicitly excluded.
2. Allowable Deductions
From gross income, the following deductions are allowed to calculate net income:
- Federal, state, and local income tax deductions (adjusted for filing status and number of dependents)
- Federal insurance contributions (FICA) or self-employment tax
- Mandatory union dues
- Mandatory retirement payments
- Health insurance premiums for the parent and other children (excluding the portion covering the child subject to the current support order)
- Court-ordered support for other children actually paid
- Spousal support (alimony) paid pursuant to a court order from a previous marriage or the current case, actually paid
This asymmetry—broad income inclusions vs. limited deductions—is designed to prioritize the child's financial needs over parents' discretionary spending.
3. Child Support Guidelines Schedule
The cornerstone of Florida's calculation is the Child Support Guidelines Schedule found in F.S. § 61.30(6). This statutory table provides the presumptive minimum child support obligation based on:
- Combined monthly net income (in $50 increments)
- Number of children (from one to six)
For combined net incomes above $10,000/month, the statute provides a percentage-based formula to calculate the obligation. This ensures that high-income families contribute appropriately to their children's support.
Standard Calculation Steps
For cases where neither parent has substantial time-sharing (less than 73 overnights/year), the calculation follows these steps:
Substantial Time-Sharing: The Gross-Up Method
When a parent exercises time-sharing for at least 20% of overnights per year (73 overnights), Florida law mandates a special calculation method under F.S. § 61.30(11)(b). This recognizes that maintaining two households for a child is significantly more expensive than one due to duplicated fixed costs.
8-Step Gross-Up Calculation
- Determine Combined Net Income: Calculate each parent's monthly net income and add them together.
- Find Basic Obligation: Use combined net income and number of children to find the basic monthly obligation from the Guidelines Schedule.
- Gross Up the Obligation: Multiply the basic obligation by 1.5 to create the "Grossed-Up Basic Obligation."
- Apportion Grossed-Up Obligation: Calculate each parent's percentage of combined net income. Multiply the grossed-up obligation by each parent's percentage.
- Calculate Overnight Percentages: Determine annual overnights for each parent. Divide by 365 to get percentages.
- Cross-Multiply Obligations: Multiply Parent A's obligation by Parent B's overnight percentage, and vice versa.
- Offset and Determine Transfer: Subtract the smaller cross-multiplied amount from the larger. This is the presumptive transfer amount.
- Add Prorated Healthcare/Childcare: Add prorated monthly costs for health insurance and childcare, crediting the parent who pays directly.
Healthcare and Childcare Costs
Monthly costs for the child's health insurance premium and employment-related childcare are added to the basic obligation. These costs are then prorated between parents based on their income percentage shares.
- Health Insurance: Statutorily presumed "reasonable in cost" if the incremental cost to add the child does not exceed 5% of the providing parent's gross income.
- Childcare: Only includable if necessary for a parent to work, seek employment, or obtain education/training to enhance employment.
The parent who directly pays for these expenses receives a credit against their final support obligation.
When Courts May Deviate
While the Guidelines Schedule provides a presumptive minimum, courts may deviate based on the child's best interests and specific circumstances. For more on deviation factors, see our Florida Deviation Factors Guide.
High-Income Cases (Above $10,000/Month)
For combined net incomes exceeding $10,000/month, Florida Statute § 61.30(6) provides a percentage-based formula. Courts must still ensure the amount ordered is sufficient to meet the child's needs based on the parents' financial resources and the child's standard of living before separation.
Enforcement of Support Orders
Florida has robust enforcement mechanisms, including income withholding, license suspensions, and contempt proceedings. The Florida Department of Revenue Child Support Program provides enforcement services. See our Florida Enforcement Guide for details.
Use Our Florida Child Support Calculator
Our free Florida Child Support Calculator implements these exact formulas and guidelines, including the gross-up method for substantial time-sharing. Enter both parents' incomes, number of children, and overnight schedule to get an instant, accurate estimate.
- Accurate net income calculation per F.S. § 61.30
- Statutory guidelines schedule lookup
- Gross-up method for substantial time-sharing (73+ overnights)
- Healthcare and childcare proration
- High-income calculations above $10,000/month
- Instant results with detailed breakdown