New York Child Support Policy 2024-2026
Complete reference guide to the Child Support Standards Act (CSSA) including updated income caps, self-support reserve, poverty guidelines, and statutory calculation requirements effective through February 28, 2026.
Quick Reference: Key Thresholds
$183,000
Source: DRL § 240(1-b)
$21,128
Source: Administrative Order
$15,650
Source: Federal Poverty Guidelines
CSSA Statutory Percentages
Fixed Percentage Rates by Number of Children
These percentages are applied to combined parental income up to the $183,000 cap. They are fixed by statute (DRL § 240(1-b)(b)(3)) and do not change with biennial adjustments.
Number of Children | CSSA Percentage | Annual Amount at Cap |
---|---|---|
1 | 17% | $31,110 |
2 | 25% | $45,750 |
3 | 29% | $53,070 |
4 | 31% | $56,730 |
5+ | 35% | $64,050 |
CSSA Calculation Process
Six-Step Calculation Framework
New York law requires spousal maintenance to be calculated first. The final maintenance amount adjusts each parent's income before applying CSSA percentages, ensuring child support is based on post-maintenance financial reality.
- Calculate Combined Parental Income
Add both parents' gross income, then subtract statutory deductions (FICA taxes, NYC/Yonkers taxes, prior support orders). Adjust for any maintenance paid or received in the current action.
- Apply the $183,000 Income Cap
The CSSA formula is presumptively applied only to combined parental income up to $183,000. Income above this threshold is subject to separate discretionary analysis.
- Apply Statutory Percentage
Multiply the capped combined income by the appropriate percentage based on number of children (17%, 25%, 29%, 31%, or 35%).
- Prorate Between Parents
Calculate each parent's proportional share of combined income. The non-custodial parent pays their pro-rata share of the total obligation.
- Check Self-Support Reserve and Poverty Guidelines
If the obligation would reduce the payor below $21,128 (Self-Support Reserve), it must be reduced. Special minimums ($25 or $50/month) apply for income below poverty guidelines.
- Add Mandatory Expenses
Prorate work-related child care, health insurance premiums, and unreimbursed medical expenses according to each parent's income share.
Real-World Calculation Examples
Three Common Income Scenarios
Parent A Income:
$30,000
Parent B Income:
$18,000
Children:
1
CSSA Percentage:
17%
Basic Obligation:
$8,160
Adjustment:
Limited by Self-Support Reserve
Final Amount: $600/year ($50/month)
NCP income between poverty guideline and SSR triggers $50/month minimum
Parent A Income:
$75,000
Parent B Income:
$45,000
Children:
2
CSSA Percentage:
25%
Basic Obligation:
$30,000
Adjustment:
None
Final Amount: $18,750/year
Standard CSSA calculation on combined income of $120,000
Parent A Income:
$150,000
Parent B Income:
$100,000
Children:
2
CSSA Percentage:
25%
Basic Obligation:
$45,750 (cap-based)
Adjustment:
Parent A pays 60% share
Final Amount: $27,450/year (guideline only)
Combined income $250,000 exceeds cap by $67,000. Parent A (60% earner) pays $27,450 for capped portion. Excess subject to court discretion via f-factors.
Frequently Asked Questions
Common Questions About CSSA Policy
The CSSA statutory percentages (17%, 25%, 29%, 31%, 35%) are presumptively applied only to combined parental income up to $183,000. For income above this cap, the court has discretion to apply the percentages to all or part of the excess, or determine an appropriate amount based on ten statutory "f-factors" including financial resources, standard of living, and special needs of the child. This discretionary amount is separate from the presumptive guideline.
The Self-Support Reserve ($21,128 as of March 1, 2025) is a statutory floor that protects low-income payors from impoverishment. If a calculated child support obligation would reduce the non-custodial parent's income below this threshold, the obligation must be reduced to the greater of $50 per month or the amount that leaves the payor at exactly the Self-Support Reserve level. This ensures the payor retains sufficient income for basic subsistence.
No. The statutory child support percentages (17% for one child, 25% for two, etc.) are fixed in New York law under DRL § 240(1-b)(b)(3) and do not change unless the legislature amends the statute. These percentages have remained constant since the CSSA was enacted. However, the income caps and poverty guidelines that work alongside these percentages are adjusted periodically based on economic factors.
The Combined Parental Income Cap and Self-Support Reserve are updated biennially (every two years) by administrative order, typically adjusted for changes in the Consumer Price Index. The current caps ($183,000 for child support, $228,000 for maintenance) are effective March 1, 2024 through February 28, 2026. The Poverty Income Guideline follows the federal poverty guidelines updated annually, with the current $15,650 threshold effective March 1, 2025.
Three categories of expenses must be added to the basic CSSA obligation and prorated between parents based on their income shares: (1) reasonable work-related child care costs, (2) the marginal cost of health insurance premiums for the children, and (3) unreimbursed medical expenses not covered by insurance. Each parent pays their proportional share of these costs according to their percentage of the combined parental income.
In equal shared custody arrangements, New York case law establishes that the higher-earning parent is designated as the non-custodial parent (payor) for calculation purposes. The standard CSSA formula is then applied using this designation. Courts retain discretion to deviate from the guideline amount if it would be unjust or inappropriate based on the specific circumstances, but the calculation starts with the higher earner as the presumptive payor.
Related New York Resources
Last Updated: January 2025 | Next Scheduled Review: March 1, 2026
Data sourced from New York Domestic Relations Law § 240, Family Court Act § 413, and Administrative Orders.