New Jersey calculates child support using the Income Shares Model — a method built on the idea that children should receive the same proportion of their parents' income they would have had if the family stayed together. Both parents' net incomes are combined, matched to the state's schedule, and then each parent pays their proportional share. The process is more structured than some states, but it produces starting numbers that can be adjusted for real-world circumstances like parenting time and shared childcare costs.

One feature of New Jersey's approach stands out immediately: the guidelines use net income, not gross income. That single difference changes the numbers significantly and surprises many people who come in expecting a percentage of their paycheck.

What this article covers:
  • How net income is calculated under New Jersey's guidelines
  • The Income Shares Model and the Appendix IX-F schedule
  • Sole vs. shared parenting worksheets — the 104-overnight threshold
  • Add-ons for health insurance, childcare, and medical costs
  • When child support ends in New Jersey
  • Worked examples

Step One: Calculate Net Income for Each Parent

New Jersey's child support guidelines, set out in Court Rule 5:6A and Appendix IX-B, begin with each parent's net income — not their gross salary. Net income is what remains after subtracting federal and state income taxes, FICA (Social Security and Medicare), mandatory retirement contributions required by the employer, union dues, and any prior child or spousal support orders.

All sources of income count toward gross income before those deductions: wages, salaries, bonuses, self-employment income, rental income, investment income, unemployment benefits, and disability payments. Courts use actual income where possible, but may impute income — assume a parent could earn more — if a parent is voluntarily underemployed or unemployed without good cause.

Why net income matters: A parent earning $80,000 gross might have a net monthly income around $5,200 after taxes and FICA. A parent in a higher bracket earning $120,000 gross might net around $7,400/month. Using net rather than gross creates a support obligation tied to what each parent actually takes home — but it means your gross salary is not the number that flows directly into the calculation.

Step Two: Look Up the Basic Child Support Obligation

Once both parents' net monthly incomes are determined, they're combined into a single figure. That combined net income is matched against the state's Appendix IX-F award schedule — a table covering combined monthly incomes up to approximately $187,200 per year and family sizes from one to six children. The table produces the basic child support amount — the baseline obligation before add-ons.

The schedule reflects what intact families at similar income levels typically spend on children's basic needs. It covers housing, food, clothing, transportation, and routine medical care. It does not cover health insurance premiums, work-related childcare, or extraordinary medical expenses — those are added separately.

Combined Monthly Net Income 1 Child (approx.) 2 Children (approx.)
$3,000 ~$430 ~$640
$5,000 ~$670 ~$1,000
$7,000 ~$890 ~$1,320
$10,000 ~$1,160 ~$1,720
$15,000 ~$1,560 ~$2,300

Approximate figures based on the NJ Appendix IX-F schedule, updated June 2026. Actual amounts depend on the precise income level and schedule in effect at time of order.

Step Three: Divide the Obligation Between Parents

Each parent's share of the basic obligation is calculated by dividing their individual net income by the combined net income. That percentage represents their proportional share of the total support obligation.

For example, if Parent A's net income is $5,000/month and Parent B's is $2,500/month, the combined income is $7,500/month. Parent A's share is 67% and Parent B's is 33%. If the basic obligation for one child at that income level is $890/month, Parent A's share is approximately $597 and Parent B's is approximately $293.

In most cases where one parent has primary physical custody, the parent of alternate residence — the one who has the child less — pays their share as a direct payment to the primary residential parent. The primary parent's share is presumed to be spent directly on the child.

The Two Worksheets: Sole vs. Shared Parenting

New Jersey uses two separate worksheets depending on how much time each parent has with the children. The threshold is 104 overnights per year for the parent of alternate residence.

The sole parenting worksheet applies when one parent has fewer than 104 overnights per year — roughly less than every other weekend plus a few extra days. In this scenario, the alternate-residence parent pays their full proportional share as direct support.

The shared parenting worksheet applies when the parent of alternate residence has 104 or more overnights per year. This calculation adjusts both parents' obligations based on their proportion of parenting time. The logic is that each parent bears more direct child-related costs during their time — so the support payment flowing between them is reduced to reflect that reality. More overnights generally means a lower payment obligation for the alternate-residence parent.

The 104-overnight threshold is a hard line. Having 103 overnights uses the sole parenting worksheet. Having 104 overnights switches to the shared parenting worksheet. Near the threshold, even a small change in parenting time can affect the calculated support obligation — this is often a source of dispute in custody negotiations.
Hypothetical Example — Sole Parenting Calculation

Parent A (primary residential parent) has a net monthly income of $4,000. Parent B (alternate residence, fewer than 104 overnights/year) has a net monthly income of $3,000. Combined net income: $7,000/month. Looking up one child at $7,000 combined net on the schedule: basic obligation approximately $890/month. Parent B's income share is 3,000 ÷ 7,000 = 43%. Parent B's support payment to Parent A: approximately $383/month. Add-ons for health insurance and childcare are then split proportionally on top of this base. This is illustrative only — actual figures depend on the current schedule and each parent's verified net income.

Hypothetical Example — Shared Parenting Calculation

Same parents as above, but Parent B now has 150 overnights per year (41% of overnights). The shared parenting worksheet is triggered. The worksheet adjusts the basic obligation downward to account for Parent B's direct spending during their parenting time — effectively reducing the net transfer payment. The exact adjusted amount requires running the full worksheet, but the resulting support obligation for Parent B is generally lower than it would be under the sole parenting worksheet at the same income levels. This example is illustrative only.

Add-Ons: Health Insurance, Childcare, and Medical Costs

The basic obligation from the schedule covers routine expenses but not three specific categories that are always added on top: health insurance premiums for the child, work-related childcare costs, and unreimbursed medical expenses above a threshold.

Each of these add-on costs is allocated between parents in proportion to their income shares — the same percentages used for the basic obligation. If Parent A has 60% of combined income, Parent A pays 60% of the health insurance premium (net of the child's portion), 60% of childcare costs, and 60% of unreimbursed medical bills above the annual threshold.

Health insurance is typically handled by designating which parent carries the child on their policy, with the other parent reimbursing their proportional share of the premium. Courts also address extraordinary expenses — tutoring, therapy, special education costs — on a case-by-case basis.

When Does Child Support End in New Jersey?

New Jersey child support generally continues until a child turns 19. This is later than many states, which end support at 18 or high school graduation. New Jersey's emancipation standard is based on whether the child is still economically dependent — not just their age.

Courts may extend support beyond 19 if the child has a disability that prevents self-sufficiency, or if the child is enrolled in a post-secondary educational program and remains economically dependent. New Jersey is also one of the states where courts may require parents to contribute to college expenses — through a process called a Newmark motion — though this is handled separately from the standard child support calculation and involves its own analysis of each parent's ability to pay and the child's needs.

Emancipation is not automatic in New Jersey. A child turning 19 does not automatically end the support order. The paying parent must file a motion to terminate support, and the court evaluates whether the child is actually emancipated — economically self-sufficient or no longer dependent. If the child is in college and relying on parental support, the court may decline to terminate the obligation.

When Income Is Above the Schedule

New Jersey's Appendix IX-F schedule has a ceiling. When combined parental net income exceeds the top of the schedule, courts apply discretion to set support above the guideline amount — they are not bound by a formula at high income levels. Courts generally look at the child's demonstrated lifestyle and needs, each parent's ability to pay, and the standard of living the child enjoyed during the marriage.

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