Child support in the State of New York is determined based upon both parents’ incomes. Income, for the purposes of child support, is defined as any and all types of income as should have been declared on the most recent Federal income tax return plus investment income, income or compensation voluntarily deferred, income from workers’ compensation, disability income, unemployment insurance benefits, social security benefits, veterans benefits, pensions and retirement benefits, fellowships, stipends and annuity payments. Additionally, while not mandatory, the Court can also include non-income producing assets, perquisites provided by an employer which constitute expenditures for personal use, fringe benefits, and money, goods or services provided by relatives or friends.
Should a spouse refuse to work, has voluntarily left their employment or has voluntarily become underemployed, the Court can impute income to them at the level of income they should be earning based upon their work history and experience.
Once the parents’ respective incomes are determined, the Court will make the statutory deductions therefrom to determine what the combined parental income is. These deductions are as follows: unreimbursed business expenses, spousal and/or child support being paid from a prior relationship, public assistance, supplemental security income, municipal income taxes and FICA taxes actually paid.
From there, the Court looks to the Social Services law to determine what percentage of the parent’s income is mandated by statute for child support. Currently, the percentages are as follows:
1 child = 17%
2 children = 25%
3 children = 29%
4 children = 31%
5 or more children = no less than 35%
The financial resources of the custodial and non-custodial parent, and those of the child;
The physical and emotional health of the child and his/her special needs and aptitudes;
The standard of living the child would have enjoyed had the marriage or household not been dissolved;
The tax consequences to the parties;
The non-monetary contributions that the parents will make toward the care and well-being of the child;
The educational needs of either parent;
A determination that the gross income of one parent is substantially less than the other parent's gross income;
The needs of the children of the non-custodial parent for whom the non-custodial parent is providing support who are not subject to the instant action and whose support has not been deducted from income pursuant to subclause (D) of clause (vii) of subparagraph five of paragraph (b) of this subdivision, and the financial resources of any person obligated to support such children, provided, however, that this factor may apply only if the resources available to support such children are less than the resources available to support the children who are subject to the instant action;
Provided that the child is not on public assistance (i) extraordinary expenses incurred by the non-custodial parent in exercising visitation, or (ii) expenses incurred by the non-custodial parent in extended visitation provided that the custodial parent's expenses are substantially reduced as a result thereof; and
Any other factors the court determines are relevant in each case, the court shall order the non-custodial parent to pay his or her pro rata share of the basic child support obligation, and may order the non-custodial parent to pay an amount pursuant to paragraph (e) of this subdivision.
Finally, the Court will determine the statutory child support “add-ons”, namely: health care expenses, child care and education. The “add-ons” are customarily divided between the parties on a pro rata basis.
All of the above, taken together, equate to the amount of child support the non-custodial parent will pay to the custodial parent.