How Is Child Support Calculated in New York State?

Child support in New York is calculated by applying a fixed percentage to the parents’ combined income under the Child Support Standards Act, then dividing that obligation between the parents in proportion to what each earns. The percentage depends on how many children need support: 17% for one child, 25% for two, 29% for three, 31% for four, and at least 35% for five or more. The percentages apply to combined parental income up to a cap of $193,000, and courts add on health insurance, childcare, and unreimbursed medical costs before issuing the final order.¹

The Basic Formula

Every New York calculation follows the same three steps. First, each parent’s income is figured out under the CSSA definition. Second, the two incomes are added together to get combined parental income, and the appropriate percentage is applied to produce a single basic child support obligation. Third, that obligation is split between the parents based on each parent’s share of the combined income.

Only the noncustodial parent actually writes a check. The custodial parent’s share is presumed to be spent directly on the child through everyday expenses like housing, food, and clothing.

The percentages by number of children:

One child: 17%
Two children: 25%
Three children: 29%
Four children: 31%
Five or more children: at least 35%

These apply to combined income up to $193,000. Above that cap, the court has discretion to keep applying the same percentages, adjust the amount using statutory deviation factors, or use some combination of the two.¹ The cap is periodically adjusted, so confirm the current figure when your case is filed.

What Counts as Income

Income under the CSSA starts with gross income as reported on your most recent federal tax return, then adds sources that may not appear there: investment income, workers’ compensation, disability benefits, unemployment insurance, Social Security benefits, veterans’ benefits, pensions, and voluntarily deferred compensation such as retirement contributions.² If you file a joint return with a new spouse, you’ll need a separate sworn statement showing your individual income. Public assistance and Supplemental Security Income are excluded entirely.

From that gross figure, New York allows a narrow list of deductions to reach adjusted income:

FICA taxes actually paid (Social Security and Medicare)
New York City or Yonkers income taxes
Alimony or maintenance paid to a former spouse who isn’t part of the current case
Certain unreimbursed employee business expenses

Federal and state income taxes are not deducted, aside from the NYC and Yonkers taxes specifically listed.¹ That’s a common surprise: your child support income figure is much closer to gross than to take-home pay.

When a Parent Is Underemployed

A parent who is voluntarily unemployed or deliberately working below their earning capacity can’t lower support by simply reporting a smaller number. Courts can impute income, assigning an earning level based on the parent’s education, work history, and the local job market. This comes up when a parent quits a job, turns down promotions, or works part-time without a reason like disability or caring for a young child. Judges have significant discretion in this area.

A Worked Example

Parent A earns $80,000 and Parent B earns $40,000, both after allowed deductions. Combined parental income is $120,000, which sits under the $193,000 cap. For one child, the basic obligation is 17% of $120,000, or $20,400 a year.

Parent A brings in two-thirds of the combined income, so Parent A’s share of the obligation is $13,600 a year, roughly $1,133 a month. If Parent A is the noncustodial parent, that’s the basic monthly child support payment before any add-ons are layered on top.

Add-Ons Beyond the Basic Number

The percentage calculation produces the basic obligation, not the whole bill. Several categories of expense are shared separately, prorated by each parent’s percentage of combined income.

The court must order parents to share:

Health insurance. Whichever parent has reasonable access to a group health plan through work must enroll the children; the premium cost attributable to the children is split.
Childcare, when the custodial parent works, attends school, or is in vocational training.
Unreimbursed medical expenses. Co-pays, dental work, prescriptions, therapy, and anything else insurance doesn’t cover.¹

The court may also, at its discretion, order parents to share educational expenses like private school tuition or college costs, along with extraordinary medical expenses that go beyond routine care.³ New York is one of the states where a court can order a parent to contribute to college; judges look at each parent’s finances and the child’s academic record before doing so.

Low-Income Protections

The formula has a floor built in so a support order doesn’t leave the paying parent unable to cover their own basic needs. The key figure is the self-support reserve, set at 135% of the federal poverty level for a single person. For 2026, the federal poverty guideline for one person is $15,960, making the self-support reserve $21,546.⁴

When the noncustodial parent’s income falls below the reserve, the court applies a low-income adjustment rather than the standard percentage:

Income below $15,960: the basic obligation is $300 a year.
Income above $15,960 but below $21,546: the obligation is the greater of $600 a year or the difference between the parent’s income and the self-support reserve.⁴

When Courts Deviate From the Formula

The CSSA amount is presumptive, meaning the court starts there but can adjust the result when the formula produces an unfair number for the family in front of it. Judges weigh a statutory list of factors:

The financial resources of each parent and the child
The child’s physical and emotional health, including any special needs
The standard of living the child would have had if the parents had stayed together
Tax consequences for each parent
Non-monetary contributions each parent makes to the child’s care
Educational needs of either parent that affect earning capacity
Significantly reduced expenses for the custodial parent because the noncustodial parent has extended parenting time²

Deviation matters most when combined income exceeds $193,000. On the excess, the court can apply the standard percentages, use the factors to reach a different number, or blend both.¹ For high-earning families, that’s where most of the negotiation happens.

Shared Custody Doesn’t Change the Formula

New York has no automatic adjustment for shared physical custody or roughly equal parenting time. Even when parents split time close to 50/50, the court still names one parent as custodial and runs the standard CSSA calculation. If the noncustodial parent’s parenting time genuinely reduces the custodial parent’s day-to-day expenses, that can be raised as a deviation factor to lower the support amount.³ It isn’t automatic; you have to argue it and show the arrangement really shifts costs.

How Long the Obligation Runs

New York requires parents to support their children until age 21, three years longer than most states, where the obligation typically ends at 18.⁵ Parents who move here from states with an earlier cutoff often don’t realize this until they see the order.

A child can be considered emancipated before 21 in a few situations, which ends the obligation:

The child legally marries.
The child enlists in the armed forces.
The child becomes financially independent through full-time employment.
A child between 17 and 21 voluntarily leaves the parents’ home and refuses to follow reasonable rules.⁵

Emancipation isn’t automatic when one of these things happens. The paying parent generally has to petition the court to terminate the order.

1
New York State Office of Temporary and Disability Assistance. Child Support Standards Chart
2
New York State Senate. New York Code Family Court Act – Section 413
3
New York State Unified Court System. Child Support – Determining the Amount Under the CSSA
4
New York State Unified Court System. Child Support Worksheet Form UD-8(3)
5
New York State Unified Court System. Child And/Or Spousal Support FAQs