In most situations, a court will order the noncustodial parent to pay basic child support to the custodial parent for the unemancipated children of the marriage. The child support obligation is equal to the combined income of the parents, minus Medicare, FICA, and NYC tax deductions, and is multiplied by a percentage depending on the number of children born of the marriage.
The percentage used to calculate basic child support are as follows:
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
At least 35% of the combined parental income for five or more children
The child support obligation will be divided between the parents’ pro rata based on each of their incomes up to a cap, which is currently $163,000. If the parents earn a combined income in excess of $163,000 a separate calculation will be made, and the court will ultimately determine if it will apply the guideline percentage to the excess income.