New York Child Support Formula 2025

Overview of New York Child Support Formula

New York uses the Child Support Standards Act (CSSA), an income shares model codified in Domestic Relations Law (DRL) § 240 and Family Court Act (FCA) § 413. The CSSA is based on the principle that children should receive the same proportion of parental income as if the family remained intact.

Unlike percentage-of-income states that only consider the obligor's income, New York considers both parents' combined adjusted incomes. The court applies statutory percentages to the combined income (up to a cap of $183,000/year), then apportions the resulting obligation between parents based on their income ratios.

Key Components of the CSSA Formula

1. Definition of Income

New York's CSSA defines income comprehensively. Gross income includes:

• Gross (total) income as reported or should have been reported on federal income tax return
• Investment income (to the extent not already included in gross income)
• Voluntarily deferred compensation or income
• Workers' compensation benefits
• Disability benefits (private and government)
• Unemployment insurance benefits
• Social Security benefits (excluding SSI, but including child's derivative benefits)
• Veterans benefits
• Pension and retirement benefits
• Fellowships and stipends
• Annuity payments
• Fringe benefits and perquisites (e.g., meals, lodging, memberships, automobiles) that result in personal economic benefit or reduce personal expenditures
• Maintenance or alimony received from a spouse who is not a party to the current action

Statutory Exclusion: Public assistance (TANF) is explicitly excluded.

2. Allowable Deductions

From gross income, the following deductions are allowed to calculate adjusted income (net income for CSSA purposes):

• Federal Insurance Contributions Act (FICA) taxes actually paid
• New York City or Yonkers income taxes actually paid
• Spousal maintenance or alimony actually paid to a prior spouse (not a party to the current action) pursuant to court order or written agreement
• Child support actually paid for children from a prior relationship (not subject to current action) pursuant to court order or written agreement

Note: Unlike some states, New York does not allow deductions for federal or state income taxes in the CSSA calculation. This streamlined approach focuses on gross income minus only mandatory payroll taxes and prior support obligations.

3. Statutory Percentages and Income Cap

The CSSA establishes fixed percentages of combined parental income for calculating the basic child support obligation:

• 1 child: 17%
• 2 children: 25%
• 3 children: 29%
• 4 children: 31%
• 5+ children: 35% (minimum)

These percentages apply to combined parental income up to $183,000/year (as of March 1, 2024). For income above this cap, courts have discretion to either apply the statutory percentages to the excess income or determine an appropriate amount based on ten statutory factors (the "f-factors"), including the financial resources of the parents, the child's standard of living, and any special needs.

Standard Calculation Steps

For cases without substantial shared custody (the custodial parent has primary physical custody), the calculation follows these steps:

50/50 Shared Custody: Special Provisions

New York's CSSA statute does not explicitly address situations where parents share physical custody equally (50/50). However, case law has established a clear protocol to uphold the CSSA's core principle that children are entitled to share in both parents' income.

In 50/50 arrangements, courts create a "legal fiction" by designating the higher-earning parent as the non-custodial parent (obligor) for calculation purposes only, even though physical custody is equal. The standard CSSA formula is then applied.

Important: Courts retain discretion to deviate from the guideline amount if it would be unjust or inappropriate based on the specific facts, including consideration of duplicated household expenses. Many parents in true 50/50 arrangements negotiate offsets or reduced transfers to account for shared costs.

Mandatory Add-On Expenses

In addition to the basic obligation, three categories of expenses are mandatory add-ons under the CSSA:

• Child Care Costs: Reasonable and necessary child care expenses incurred by the custodial parent to enable them to work, seek employment, or attend education/vocational training that will lead to employment.
• Health Insurance Premium: The marginal cost to provide health insurance coverage for the child (calculated as the difference between a family plan and a single-person plan).
• Unreimbursed Health Expenses: The total reasonably anticipated annual cost of the child's health-related expenses not covered by insurance, including co-payments, deductibles, and other necessary medical, dental, and vision costs.

These expenses are prorated between parents based on their income percentage shares. The parent who directly pays for these expenses receives a credit against their final support obligation.

Low-Income Protections

The CSSA includes statutory protections to ensure child support orders are not confiscatory for low-income non-custodial parents:

• Poverty Income Guideline: $15,650/year (effective March 1, 2025). If the NCP's income is below this threshold, the presumptive order is $25/month ($300/year).
• Self-Support Reserve: $21,128/year (effective March 1, 2025). If the NCP's income is between the Poverty Guideline and the Self-Support Reserve, the order is presumptively $50/month ($600/year). If the calculated obligation would reduce the NCP's income below the Self-Support Reserve, the obligation is capped at the greater of $50/month or the difference between the NCP's income and the Reserve.

High-Income Cases (Above $183,000)

For combined parental income exceeding $183,000/year, courts have discretion under DRL § 240 to:

1. Apply the statutory percentages to all or a portion of the excess income, or
2. Determine an appropriate amount based on ten statutory "f-factors," including the financial resources of the parents and children, the child's physical and emotional health, the standard of living the child would have enjoyed if the family remained intact, tax consequences, and any other factors the court deems relevant.

When Courts May Deviate

While the CSSA formula is presumptively correct, courts may deviate if strict application would be unjust or inappropriate. The court must consider enumerated statutory factors and make written findings. For more details, see our New York Deviation Factors Guide.

Enforcement of Support Orders

New York has robust enforcement mechanisms administered by the Office of Temporary and Disability Assistance (OTDA) and local Support Collection Units (SCUs). Remedies include income withholding, license suspensions, credit bureau reporting, and contempt proceedings. See our New York Enforcement Guide for comprehensive details.

Use Our New York Child Support Calculator

Our free New York Child Support Calculator implements the exact CSSA formula, including statutory percentages, income cap provisions, low-income protections, and mandatory add-ons. Enter both parents' incomes, number of children, and relevant expenses to get an instant, accurate estimate.

Frequently Asked Questions