By Paul Tortora
When parents separate or divorce, one of the most important financial questions is how to handle child support. In New York State, child support is calculated using a legal formula outlined in the Child Support Standards Act (CSSA). This formula is designed to make sure support is fair and consistent, based on each parent’s income and the number of children involved.
In child support cases, the parent who spends more time caring for the children is often called the custodial parent, while the other is the noncustodial parent. Typically, the noncustodial parent pays child support to help cover the children’s expenses. However, custody arrangements can vary widely, and sometimes parents share time fairly equally. Regardless of the schedule, child support is based mainly on each parent’s income and the needs of the children.
The Basic Formula
New York uses a percentage-based formula that consists of the combined income of both parents and the number of children requiring support.
The percentages used under CSSA are:
- 17% for one child
- 25% for two children
- 29% for three children
- 31% for four children
- At least 35% for five or more children
These percentages are applied to the parents’ combined income, up to a cap set by the state. As of 2025, that cap is $183,000. For income above this cap, courts have discretion in determining additional child support based on the child’s needs and the parents’ circumstances. Also, parents earning below the NYS Self-Support Reserve ($21,128 in 2025) may qualify for reduced obligations.
Step by Step: How it Works
- Calculate the combined parental income
- Apply the correct percentage based on the number of children
- Determine each parent’s share of the total combined income.
- Multiply that share by the total child support obligation to determine how much each parent is responsible for.
For example, if two parents earn a combined $150,000 and have two children, the basic child support amount would be $37,500 per year (25%). If one parent earns 60% of the income, they would be responsible for $22,500 annually, or $1,875 per month.
What Counts as Income?
Beyond just wages, income can include self-employment earnings, rental income, unemployment benefits, investment returns, and more. Deductions may include taxes paid, unreimbursed employee business expenses, alimony payments, and court-ordered child support for other children.
Duration and Modifications
In New York, child support typically continues until the child reaches age 21, becomes emancipated, or other specified circumstances occur. Support orders can be modified when there’s a substantial change in circumstances, such as significant income changes (15% or more), custody arrangement changes, or job loss.
Navigating the Process
While New York’s child support formula provides a clear framework, every family’s situation is unique with different factors that must be considered. Working with an experienced family law attorney can help you understand your rights, navigate potential challenges, and secure the support your children deserve.