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Updated for 2024-2026

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.

DRL § 240(1-b)FCA § 413Biennial Update Cycle

Quick Reference: Key Thresholds

2025 Update
Combined Parental Income Cap
Effective March 1, 2024

$183,000

Source: DRL § 240(1-b)

2025 Update
Self-Support Reserve
Effective March 1, 2025

$21,128

Source: Administrative Order

2025 Update
Poverty Income Guideline
Effective March 1, 2025

$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 ChildrenCSSA PercentageAnnual Amount at Cap
117%$31,110
225%$45,750
329%$53,070
431%$56,730
5+35%$64,050

CSSA Calculation Process

Six-Step Calculation Framework

Sequential Calculation Requirement

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.

  1. 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.

  2. 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.

  3. Apply Statutory Percentage

    Multiply the capped combined income by the appropriate percentage based on number of children (17%, 25%, 29%, 31%, or 35%).

  4. 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.

  5. 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.

  6. 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

Low Income with Self-Support Reserve

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

Middle Income Standard Calculation

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

High Income Above Cap

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

How does the $183,000 income cap affect high-income families?

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.

What is the Self-Support Reserve and how is it calculated?

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.

Do the CSSA percentages ever change?

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.

When are the income caps and poverty guidelines updated?

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.

How are mandatory add-on expenses calculated?

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.

What happens if both parents have 50/50 shared custody?

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

CSSA Calculator
Run full calculations with current guidelines
Family Law Guide
Complete NY family law reference
Official CSSA Documentation
NY State court 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.