Mississippi Child Support Percentage by Number of Children

Mississippi’s child support percentages by number of children are set by statute and applied to the non-custodial parent’s adjusted gross income: 14% for one child, 20% for two, 22% for three, 24% for four, and 26% for five or more.¹ These figures come from Miss. Code Ann. § 43-19-101 and are treated as the presumed correct amount in every case unless a judge finds a specific reason to order more or less.

The Percentage for Each Number of Children

One child: 14% of adjusted gross income
Two children: 20% of adjusted gross income
Three children: 22% of adjusted gross income
Four children: 24% of adjusted gross income
Five or more children: 26% of adjusted gross income

The percentage applies only to the non-custodial parent’s income. The custodial parent’s earnings do not enter the standard calculation. That is why Mississippi’s approach is described as a percentage-of-income model rather than a formula that splits costs between both households.

The presumption is rebuttable. Absent evidence supporting a different figure, the judge multiplies the applicable percentage by the paying parent’s adjusted gross income and enters the order.

What Adjusted Gross Income Means

The percentage is not applied to gross wages. It is applied to adjusted gross income, which is built in two steps.

What Counts as Income

The statute reaches broadly. Gross income includes wages, salaries, commissions, self-employment earnings, dividends and interest, workers’ compensation, disability benefits, unemployment benefits, retirement income including IRA distributions, alimony received, inherited property income, and any payments from government or private sources.¹ Where the parents earn joint income, the non-custodial parent’s share is counted.

What Gets Deducted

Only four categories reduce gross income to adjusted gross income:

Federal, state, and local income taxes actually owed. Overwithholding is not a deduction.
The employee’s share of Social Security taxes.
Mandatory retirement contributions required as a condition of employment. Voluntary 401(k) or IRA contributions do not count.
Court-ordered child support already being paid for other children.

These are the only deductions the statute allows.¹ A parent earning $60,000 gross who owes $8,000 in taxes, $3,720 in Social Security, and $3,000 under an existing support order has an adjusted gross income of roughly $45,280. At 14% for one child, that produces about $528 per month.

Income Above $100,000 or Below $10,000

The standard percentages apply straightforwardly when the paying parent’s adjusted gross income falls between $10,000 and $100,000 per year. Outside that range, the court must make a written finding on the record about whether applying the guidelines produces a reasonable result.¹

For high earners, the judge looks at the child’s actual needs and lifestyle to decide whether the guideline percentage should apply to every dollar above $100,000. This keeps support orders tied to what the child actually costs rather than mechanically scaling with a high income.

At the other end, a parent earning under $10,000 gets special treatment because the statute requires the court to consider “basic subsistence needs” before setting an obligation.² Applying 14% to a $9,000 income would leave a parent about $7,740 for the year, and courts typically set a lower figure in those situations.

Reasons a Judge May Order More or Less

Mississippi Code § 43-19-103 lists ten grounds a court can rely on to depart from the percentage. When a judge does deviate, the reason must appear in a written finding or on the record.³

Extraordinary medical, psychological, educational, or dental expenses for the child.
Independent income of the child, such as trust distributions or inheritance income.
Payment of both child support and spousal support to the same person.
Seasonal income variations, common in construction or commercial fishing.
The age of the child, since older children generally cost more to raise.
Special needs the family has historically met within its own budget, such as private schooling or music lessons.
Shared parenting arrangements, where substantial time with the non-custodial parent may justify a lower amount, and a refusal to participate may justify a higher one.
The total assets of both parents and the child.
Childcare expenses the custodial parent must pay in order to work or because of a disability.
Any other adjustment needed to reach an equitable result.

The shared parenting factor deserves a closer look. Mississippi has no formal overnight-count formula. Substantial time with the children is a deviation ground the judge weighs, not a mechanical credit against the percentage.

The catch-all provision is also where courts sometimes address voluntary underemployment. A parent who quits or takes a pay cut before a hearing may be assigned an income figure based on education, work history, skills, and local job opportunities rather than actual current earnings.

How Long the Percentage Keeps Applying

Mississippi’s age of majority is 21, and support obligations generally continue until then.⁴ That is three years longer than in most other states, and it matters when calculating what a percentage-based order will cost over the life of the obligation.

Support can end earlier through emancipation. Under Mississippi Code § 93-11-65, a child is emancipated on marriage, full-time military service, or a felony conviction with a sentence of two or more years. A court may also find emancipation after a child turns 18 and drops out of school full-time, voluntarily moves out and takes full-time employment while ending their education, or cohabits with another person without the paying parent’s approval.⁵ Emancipation ends future support but does not wipe out arrears already owed.

The number of children in the calculation also changes over time. As each older child ages out or is emancipated, the applicable percentage steps down to reflect the number of children still entitled to support.

Changing the Amount Later

Either parent can ask for a review of the support amount every three years from the date the order was entered or last modified. A three-year review does not require proof of changed circumstances. The court simply reassesses whether the current figure still fits the guidelines.⁶

Between reviews, either parent can petition for modification at any time by showing a substantial change in circumstances. Qualifying changes include a significant increase or decrease in the paying parent’s income, growing needs of the child, new health or special needs, and major medical changes affecting a parent.⁶ A modification takes effect only from the date the petition is filed. Months spent paying the old amount after a job loss still count as owed at the old rate.

Federal law requires each state to review its child support guidelines at least every four years to confirm the percentages produce appropriate results.⁷ Mississippi’s current tiers have not changed since adoption, but they remain subject to that periodic review.

1
Justia. Mississippi Code 43-19-101 – Child Support Award Guidelines
2
FindLaw. Mississippi Code Title 43 Public Welfare 43-19-101
3
Justia. Mississippi Code 43-19-103 – Criteria for Overcoming Presumption That Guidelines Are Appropriate
4
Mississippi Department of Human Services. Paying Child Support
5
FindLaw. Mississippi Code Title 93 Domestic Relations 93-11-65
6
Mississippi Department of Human Services. Division of Child Support Enforcement
7
eCFR. 45 CFR 302.56 – Guidelines for Setting Child Support Orders