How is child support calculated in New York?

The basic formula, step by step

The formula comes from the Child Support Standards Act, found in Domestic Relations Law section 240. Courts call the result the basic child support obligation.

• 1. Find each parent's income.. Start with gross income. Then subtract items the law allows, such as Social Security and Medicare (FICA) taxes and New York City or Yonkers income tax.
• 2. Add the two incomes.. This is the combined parental income.
• 3. Apply the percentage.. Multiply combined income, up to $193,000, by the percentage for the number of children.
• 4. Split it by income.. Each parent's share matches their part of the combined income. The parent without primary custody pays their share to the other parent.

Here is a simple example. The parents have $100,000 in combined income and two children, so the basic amount is 25%, or $25,000 a year. If the paying parent earns 60% of the combined income, that parent's share is $15,000 a year.

If spousal maintenance is also being paid, it is calculated first. It is subtracted from the payor's income and added to the payee's income before child support is figured. You can run your own numbers with our child support calculator at /calculator.

Income above $193,000

The cap does not mean higher income is ignored. For combined income above $193,000, the court decides how much more support to order. It can apply the same percentage, weigh the factors listed in the statute, or both.

Those factors include the child's needs, the standard of living the child would have had, each parent's resources, and tax effects.

Add-ons: child care, health insurance and education

Some costs are added to the basic amount and shared in proportion to income.

• Child care.. Reasonable child care costs are added when the custodial parent is working or in qualifying school or training.
• Health insurance.. The court decides who provides coverage. Premiums for the children and unreimbursed medical costs are split by income share.
• Education.. The court may order private school, special education or college costs when appropriate, looking at the family's circumstances and the child's best interests.

Lower-income parents

The law protects a paying parent's basic living costs with a self-support reserve, which is $21,546 for 2026. If the guideline amount would push income below the reserve, support is $50 a month or the income above the reserve, whichever is more. If it would push income below the federal poverty level for one person ($15,960 in 2026), support is $25 a month. A court can depart from these minimums if they are unjust.

Agreeing on child support in mediation

Parents can agree on child support in mediation. The guideline amount is presumed correct, so most agreements start there. Parents may agree to a different number, but the law sets two conditions that cannot be waived.

• The agreement must say both parents were told about the guideline law and that the guideline amount is presumed correct.
• If the agreement departs from the guideline, it must state what the guideline amount would have been and why the parents chose differently.

A judge still reviews the agreement before it becomes part of the divorce judgment. If the court approves a deviation, its order must give the reasons too.