New York Child Support Percentages by Number of Children

New York child support percentages by number of children are set by statute: 17% of combined parental income for one child, 25% for two, 29% for three, 31% for four, and no less than 35% for five or more.¹ These rates come from the Child Support Standards Act and apply to combined parental income up to $193,000 as of March 2026.² The percentage produces a total obligation; each parent then pays a proportional share.

The Statutory Percentages

Family Court Act Section 413 and Domestic Relations Law Section 240 set the same rates, applied to combined adjusted parental income:³

One child: 17%
Two children: 25%
Three children: 29%
Four children: 31%
Five or more children: no less than 35%

Notice the jump from one child to two is larger than any later jump. The percentage isn’t multiplied per child; each figure is a single rate applied to the whole combined income.

The Income Cap and What Happens Above It

The percentages apply automatically to combined parental income up to $193,000, the cap effective March 2026.² The cap adjusts every two years, and the previous figure was $183,000, so an older order may reflect a different number.

For income above the cap, the court has discretion. It can apply the same percentages to the excess, weigh other factors listed in the statute, or use some combination. There’s no automatic formula for the upper portion.

What Counts as Income Before the Percentage Is Applied

The percentages don’t apply to gross paycheck income. They apply to combined adjusted income, and getting to that figure requires two steps.

First, the court identifies gross income. This starts with what the parent reports on a federal tax return and includes wages, self-employment earnings, investment returns, pensions, workers’ compensation, disability and unemployment benefits, Social Security, and veterans’ benefits.³ The definition is intentionally broad.

Then specific deductions come off the top:¹

FICA taxes actually paid (Social Security and Medicare)
New York City or Yonkers income taxes for residents of those areas
Maintenance paid to a former spouse under a court order or written agreement
Child support paid for other children under an existing order or agreement
Unreimbursed employee business expenses, to the extent they don’t reduce personal spending

Public assistance and Supplemental Security Income are excluded from income entirely. Each parent’s adjusted figure is then added to the other’s to produce combined parental income, and the CSSA percentage attaches to that number.

How the Total Is Divided Between Parents

The percentage produces one dollar figure, not two. That total is then split in proportion to each parent’s share of the combined income.¹

An example: one parent earns $80,000 in adjusted income and the other earns $40,000, with one child. Combined income is $120,000. The obligation is 17% of that, or $20,400 per year. The higher earner represents two-thirds of combined income, so their share is roughly $13,600. The lower earner’s share of about $6,800 is assumed to be spent directly on the child in the custodial household. In practice, the non-custodial parent pays their calculated share to the custodial parent.

What the Percentage Does Not Cover

The CSSA percentage covers everyday living costs. Certain other expenses are ordered on top of it and are also split proportionally by income share:

Health insurance premiums for the children. Coverage is treated as “reasonable in cost” if it doesn’t exceed 5% of combined gross income.¹
Unreimbursed medical costs such as co-pays and deductibles.
Childcare needed because a parent is working, looking for work, or in school.

Courts can also order discretionary add-ons for private school tuition, extracurriculars, or summer programs. These depend on the family’s circumstances and are not guaranteed.

Low-Income Floors That Override the Percentage

The statutory percentages don’t apply mechanically when the paying parent has very little income. New York uses a self-support reserve, defined as 135% of the federal poverty guidelines for a single person, updated each March.¹

If the standard percentage would push the non-custodial parent below the self-support reserve but not below the federal poverty line, the minimum basic obligation is $50 per month or the difference between their income and the reserve, whichever is greater. If applying the percentage would push them below the poverty line itself, the floor drops to $25 per month. For parents at or below the poverty level, unpaid arrears above $500 cannot accumulate.³

When a Court Can Deviate From the Percentage

The percentages are the presumptive result, not the only possible outcome. A court can order more or less if applying the formula would be “unjust or inappropriate,” but the judge must put the reasons in writing.¹ The statute lists the factors courts weigh:

Financial resources and needs of the child and both parents
The child’s physical and emotional health, including any special needs
The standard of living the child would have had if the family stayed together
Tax consequences to each parent
Non-monetary contributions such as caregiving and household management
Educational needs of either parent
A substantial disparity between parental incomes
The needs of other children the non-custodial parent supports
Extraordinary visitation expenses, such as long-distance travel

The written-explanation requirement exists because the percentages are meant to produce consistent outcomes. Deviations happen, but they have to serve the child’s best interest and be justified on the record.

How Long the Percentage Keeps Applying

One point often missed: in New York, the child support obligation generally runs until the child turns 21, not 18. The percentage keeps producing an obligation each year until then, unless the child becomes emancipated earlier through marriage, military enlistment, or full-time self-support. A child between 17 and 21 who leaves home voluntarily and refuses to follow reasonable household rules may also be treated as emancipated.⁴ Support doesn’t stop automatically on any of these events; the paying parent generally has to petition the court to formally end the obligation.

1
New York State Senate. New York Domestic Relations Law 240 – Custody and Child Support
2
Child Support Services – NY.Gov. Child Support Standards Chart
3
New York State Senate. New York Code Family Court Act 413 – Parents Duty to Support Child
4
NYCOURTS.GOV. Child and/or Spousal Support