Florida Child Support Policy 2024-2026

Florida Statute § 61.30(11)(b) establishes that when a parent exercises timesharing for at least 73 overnights per year (equivalent to 20% of the year), they are deemed to have a "substantial amount of time" with the child. This threshold triggers a more complex calculation method called the substantial timesharing formula or gross-up method. The rationale is that maintaining two separate households for children is significantly more expensive due to duplicated fixed costs like housing and utilities. When both parents meet this threshold, the basic support obligation is multiplied by 1.5x before being allocated.

When the substantial timesharing threshold is met (≥73 overnights), Florida law requires the base child support obligation from the guidelines schedule to be multiplied by 1.5. This creates a "grossed-up" total obligation that acknowledges the economic reality of dual-household child-rearing costs. After gross-up, each parent's proportional share is calculated based on their income percentage, then cross-multiplied by the other parent's overnight percentage. The formula ensures support allocation reflects both financial capacity and actual parenting time, with the higher obligation parent making a net payment to the lower obligation parent.

Under F.S. § 61.30, healthcare insurance premiums and work-related childcare costs are NOT included in the base support obligation from the guidelines schedule. Instead, they are added on top after the base calculation is complete. The monthly costs for the child's health insurance premium and employment-related childcare are totaled separately. These combined costs are then prorated between parents based on their percentage share of combined net income. The parent who directly pays these expenses (e.g., health insurance deducted from their paycheck) receives a credit against their final support obligation.

Florida Statute § 61.30 defines gross income very broadly as income "from whatever source derived." Includable sources: wages, salaries, bonuses, commissions, tips, overtime, business income (gross receipts minus ordinary/necessary business expenses), disability benefits, workers' compensation, unemployment, pension/retirement payments, Social Security benefits (including child benefits based on parent's retirement/disability), spousal support from another relationship, interest, dividends, rental income, royalties, trust income, and reimbursed expenses that reduce living costs. Explicitly excluded: public assistance programs under F.S. § 409.2554.

Florida allows a specific, limited list of deductions to calculate net income: (1) federal, state, and local income taxes based on filing status and dependents, (2) FICA or self-employment tax, (3) mandatory union dues, (4) mandatory retirement payments (not voluntary 401k contributions), (5) health insurance premiums for the parent and OTHER children (excluding the children subject to the current order), (6) court-ordered support for other children that is actually being paid, and (7) alimony paid pursuant to a court order from a previous marriage that is actually being paid. Notably absent: mortgage, rent, car payments, or voluntary savings.

The Child Support Guidelines Schedule in F.S. § 61.30(6) provides a statutory table for combined monthly net incomes up to $10,000. For combined net incomes exceeding $10,000 per month, the statute provides a percentage-based formula rather than a fixed table amount. The court calculates support using these specified percentages applied to the excess income above $10,000, added to the base obligation at the $10,000 level. This ensures high-income families still have a guideline calculation while recognizing that child-rearing costs do not increase proportionally at very high income levels.