THE CHILD SUPPORT STANDARDS ACT

 

In New York State, child support is governed by the Child Support Standards Act, also known as the CSSA.  The CSSA can be found both in Domestic Relations Law Section 240 and Family Court Act 413.

In New York, parents are responsible for the support of their children until they reach the age of 21. 

Child support is calculated by taking the combined parental income, deducting FICA taxes paid, and multiplying it by a support percentage that is based on the number of children the parties have:

  • 17% of the combined parental income for one child
  • 25% of the combined parental income for two children
  • 29% of the combined parental income for three children
  • 31% of the combined parental income for four children
  • 35% of the combined parental income for five or more children

A parent's support responsibility is determined by multiplying that person's pro rata share of the combined parental income by the support percentage.  For example:

John and Jane have two children.  John earns $50,000 per year, less $3,250 in FICA taxes.  Jane earns $35,000 per year, less $2,275 in FICA taxes.  Their combined parental income for child support purposes is  $79,475($46,750 plus $32,725) and their support percentage is 25% (two children)

$79,475 x 0.25 = $19,868.75 (this is their combined support responsbility)

John earns 59% of the combined income ($46,750/$79,475).  Jane earns 41% of the combined income ($32,725/$79,475)

John's support responsibility is $11,722.56 per year ($19,868.75 x 0.59); Jane's support responsibility is $8,146.19 per year ($19,868.75 x 0.41).

If this sounds confusing, you can also click on the following link to see the CSSA Child Support chart.

https://newyorkchildsupport.com/pdfs/CSSA%202008.pdf

The support percentages are applied to combined parental income up to $80,000.  Above that, the Court will make a determination based on the following factors set forth in the act:

  • the financial resources of the custodial and non-custodial parent, and those of the child
  • the physical and emotional health of the child and his/her special needs and aptitudes
  • the standard of living the child would have enjoyed had the marriage or household not been dissolved
  • the tax consequences to the parties
  • the non-monetary contributions that the parents will make toward the care and well-being of the child
  • the educational needs of either parent
  • a determination that the gross income of one parent is substantially less than the other parent's gross income
  • 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 and the financial resources of any person obligated to support such chidlren, 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 childeren who are subject to the instant action
  • 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 teh non-custodial parent in extended visitation provided that the custodial parent's expenses are substantially reduced as a result thereof; and
  • any other factors the court determines are relevant.

Of course, parents can resolve the issue of support on their own by means of a written Stipulation which is signed by both parents before a notary public.  In such a case, the parents can choose to agree to support in accordance with the CSSA guidelines or they can deviate (either up or down) based on the above factors.

In addition to a set weekly or monthly support amount, the custodial parent is entitled to reimbursement of a portion of unreimbursed medical expenses and child care expenses related to the custodial parent's employment or schooling.

Two exceptions to the above exist:

  • If child support under the guidelines would reduce a parent's income to below the poverty income guidelines for a single person, child support is set at $25 per month.
  • If child support under the guidelines would reduce a parent's income to below the self-support reserve, chld support is set at $50 per month.