It is a rebuttable presumption that the amount of child support calculated pursuant to the most recent revision of the Family Support Chart is the amount of child support to be awarded in any judicial proceeding for divorce, separation, paternity, or child support.
Definition of Income
Income means any form of payment, periodic or otherwise, due to an individual, regardless of source, including wages, salaries, commissions, bonuses, worker’s compensation, disability, payments pursuant to a pension or retirement program, and interest less proper deduction for:
- Federal and state income tax
- Withholding for Social Security (FICA), Medicare, and railroad retirement
- Medical insurance paid for dependent children
- Presently paid support for other dependents by court order, regardless of the date of entry of the order or orders
Income Which Exceeds Chart
- One Dependent: 15%
- Two Dependents: 21%
- Three Dependents: 25%
- Four Dependents: 28%
- Five Dependents: 30%
- Six Dependents: 32%
For self-employed payors, support shall be calculated based on the last two years’ federal and state income tax returns and the quarterly estimates for the current year.
If a payor is unemployed or working below full earning capacity, the court may consider the reasons therefore. If earnings are reduced as a matter of choice and not for reasonable cause, the court may attribute income to a payor up to his or her earning capacity, including consideration of the payor’s lifestyle. Income of at least minimum wage shall be attributed to a payor ordered to pay child support.
Child support is paid based upon the net take-home income of the payor. Page 5 of the Affidavit of Financial Means to calculate net take-home pay: