Child Support Formulae, etc.
The formula takes "child support income", less a living allowance which varies according to the number of dependents living with the liable parent (just over $10,000 for a single person with no dependents - NB pre-tax income, average income is about $30,000), then applies a formula on the balance -
These payments are tax free to the recipient. The liable parent pays tax on full taxable income, with no deduction for any child support paid.
There is a ceiling income level of "twice the yearly equivalent of the average weekly wage", or about $60,000.
Child support income is the gross income level of the custodial parent as used in the determination of child support liability.
A parent is non-custodial unless the children spend at least 40% of the nights with that parent.
The custodial parent's income is not taken into account in the child support assessment (although it can have some bearing on the result of an application for a departure order).
Parents can apply for a departure from the formula assessment for child support under certain specified conditions. To quote from relevant sections of the Child Support Act 1991:
104. Application for departure from formula assessment in special circumstances - (1) A Qualifying custodian or liable parent may apply to a Family Court for an order that all or some of the provisions of this Act relating to the formula assessment of child support be departed from in relation to a child.
[There is now a review procedure whereby some decisions can be made by CSA review officers without proceeding to the Family Court]
105. Matters as to which Court must be satisfied before making an order - (1) Where an application is made to a Family Court under section 104 of this Act for an order in relation to a child and the Court is satisfied that -
(a) One or more of the grounds for departure mentioned in subsection (2) of this section exists or exist; and
(b) It would be -
(i) Just and equitable as regards the child, the qualifying custodian, and the liable parent; and
(ii) Otherwise proper, -
to make a particular order of the type specified in section 106 of this Act, -
the Court may make the order.
(2) For the purposes of subsection (1) (a) of this section, the grounds for departure are as follows:
(a) That, by virtue of the special circumstances, the capacity of either parent to provide financial support for the child is significantly reduced because of -
(i) The duty of the parent to maintain any other child or another person; or
(ii) Special needs of any other child or another person that the parent has a duty to maintain; or
(iii) Commitments of the parent necessary to enable the parent to support -
(A) Himself or herself; or
(B) Any other child or another person whom the parent has a duty to maintain; or
(b) That, in the special circumstances of the case, the costs of maintaining the child are significantly affected because -
(1) Of high costs incurred by a liable parent or qualifying custodian in enabling the liable parent access to the child; or
(ii) Of special needs of the child; or
(iii) The child is being cared for, educated, or trained in the manner that was expected by either of his or her parents; or
(c) That, by virtue of special circumstances, application to the child of the provisions of this Act relating to formula assessment of child support would result in an unjust and inequitable determination of the level of financial support to be provided by the liable parent because of -
(i) the income, earning capacity, property, and financial resources of either parent or the child; or
(ii) Any payments, and any transfer or settlement of property, previously made (whether under this Act, the matrimonial Property Act 1976 or otherwise) by the liable parent to the child, to the qualifying custodian, or to any other person for the benefit of the child; or
(iii) An entitlement of the custodian to the continued occupancy of a property in which the liable parent has a financial interest.
(3) For the purposes of subsection (2) (b) (i) of this section, costs incurred in enabling a liable parent access to the child are not to be taken to be high unless the total of those costs during a child support year is more than 5 percent of the child support income amount for the year in relation to the person concerned.
Budget 1996, The New Child Support Package - Summary
THE NEW CHILD SUPPORT PACKAGE March 6, 1996 (for details including schedules and justification for the approach)
Link to Massachusetts worksheet for calculation of child support
Note that one child over 13 is 27% (+-2%) *115%, or at most nearly 33.5% of gross income. The change in formula as the number of children changes does not seem to fit well with either of the income equivalence scales found here.
Link to Maryland Child Support FAQs (note 35% of nights criterion)
Link to Pennsylvania Alimony and Support FAQ's
Link to Texas child support guidelines
Link to Interactive Law (calculate your possible child support assessment for a US state for a fee of $US 10)
Stuart Birks
Last modified 16 August, 1996