How to Calculate Child Support

When income exceeds the statutory cap

New York courts calculate the presumptive amount of a basic child support obligation (i.e., the amount of child support paid monthly from the noncustodial parent to the custodial parent to ensure that a child or children’s basic needs of food, shelter and clothing are met) by applying a statutory formula set forth in Domestic Relations Law (“DRL”) Section 240 (1-b) (the Child Support Standards Act, or CSSA).

 One begins by calculating the annual income of both parents.  “Income” expands beyond one’s salary to include investment income, retirement benefits, veterans benefits, fellowships, stipends, annuities, etcetera.[1]  Importantly, if maintenance is also being paid by one spouse to another, the sum that is paid counts as income of the payee spouse, and should be deducted from the income attributable to the payor spouse.  Thus, maintenance must always be calculated before child support.

Once a court determines both parents’ annual income, the figures added together create the “combined parental income.”  The percentage of this “combined parental income” attributable to each parent determines each parent’s share of the “basic child support obligation” (calculated below) as well as each parent’s percentage obligation to contribute to statutory add-on expenses (e.g., health insurance, unreimbursed medical, childcare, education, and sometimes extracurricular activities).  For example, if a court determines the custodial parent’s income to be $100,000, and the non-custodial parent’s income to be $400,000, the combined parental income would be $500,000; the custodial parent would be expected to cover 20% of the basic child support obligation and 20% of statutory add-on expenses; and the non-custodial parent would be expected to cover 80% of the basic child support obligation and 80% of statutory add-on expenses.  These pro-rata figures are not affected by statutory income caps.

The basic child support obligation derives from the combined parental income (subject to income caps as explained below), and the number of children requiring support (i.e., all children of the couple who have not yet turned 21).  The CSSA sets forth the percentage of combined total income that New York has determined is required to support a certain number of children:

• One child requires 17% of a couple’s combined total income;
• Two children require 25% of the combined total income;
• Three children require 29%;
• Four children require 31%; and
• Five or more children require 35%+.

Were there no statutory income caps, and the couple above (earning a combined total of $500,000 per year) has two children, their basic child support obligation would simply be $500,000 x 25%, or $125,000.  The custodial parent would be expected to cover 20% of this amount, or $25,000, and the non-custodial parent would be expected to cover 80% of this amount, or $100,000.

New York, however, has a statutory income cap for the purpose of calculating child support (note that this is different from the maintenance income cap).  The child support cap is currently (as of November 2025) $183,000, re-evaluated though not necessarily changed every two years, and timely updated on Appendix F of form UD-8-3.  Since the example couple above earns a combined total income exceeding $183,000, their presumptive, capped basic child support obligation would in fact be $183,000 x 25%, or $45,750.  The custodial parent would be expected to cover 20% of this amount, or $9,150, and the non-custodial parent would be expected to cover 80% of this amount, or $36,600.  The distribution of these funds would manifest as the non-custodial parent paying an annual total of $36,600 to the custodial parent, in monthly increments ($3,050 per month in child support).

As with maintenance, the court has discretion to calculate child support based on income exceeding the cap.  To determine whether and by how much to exceed the cap, the court must weigh the following ten statutory factors:

1. The financial resources of the custodial and non-custodial parent, and those of the child;
2. The physical and emotional health of the child and his/her special needs and aptitudes;
3. The standard of living the child would have enjoyed had the marriage or household not been dissolved;
4. The tax consequences to the parties;
5. The non-monetary contributions that the parents will make toward the care and well-being of the child;
6. The educational needs of either parent;
7. A determination that the gross income of one parent is substantially less than the other parent’s gross income;
8. The needs of the children of the non-custodial parent for whom the non-custodial parent is providing support who are not subject to the instant action and whose support has not been deducted from income pursuant to subclause (D) of clause (vii) of subparagraph five of paragraph (b) of this subdivision, and the financial resources of any person obligated to support such children, provided, however, that this factor may apply only if the resources available to support such Children are less than the resources available to support the children who are subject to the instant action;
9. Provided that the child is not on public assistance (i) extraordinary expenses incurred by the non- custodial parent in exercising visitation, or (ii) expenses incurred by the non-custodial parent in extended visitation provided that the custodial parent’s expenses are substantially reduced as a result thereof; and
10. Any other factors the court determines are relevant in each case, the court shall order the non-custodial parent to pay his or her pro rata share of the basic child support obligation, and may order the non-custodial parent to pay an amount pursuant to paragraph (e) of this subdivision.

As factor 10 (which is not so much a factor as a statement of the court’s discretion) makes obvious, the legislature gives courts broad discretion to weigh these factors and modify presumptive awards accordingly.  For better or for worse, this method prioritizes flexibility over predictability, and child support awards can vary greatly.  Although the presumptive award described above is $36,600, the non-custodial spouse could be ordered to pay anywhere between that amount and $100,000 per year in basic child support, depending on how a court applies the above factors to the specific case at hand.  In general, he or she will additionally contribute 80% of the funds necessary to finance the specific add-on expenses described above.