How is Child Support Calculated in New York?

New York uses a formula called the Child Support Standards Act — the CSSA — to calculate child support. Both parents' incomes are combined, a fixed percentage is applied based on the number of children, and the non-custodial parent pays their proportional share of that amount. As of March 2026, the formula applies to combined parental income up to $193,000. The percentages are set by state law: 17% for one child, 25% for two, 29% for three, 31% for four, and at least 35% for five or more.

How the CSSA formula works

New York's approach — like Florida's — looks at both parents' incomes, not just the paying parent's. But the mechanics differ. New York doesn't use a guidelines chart. It applies a fixed statutory percentage directly to the combined income, then each parent pays their share of the resulting number.

The simplicity here is intentional. New York designed the CSSA to produce consistent, predictable results. The same inputs produce the same output regardless of which courtroom you're in. That predictability is a feature — it makes it easier for families to understand what to expect before they ever set foot in a courtroom.

The CSSA percentages by number of children

Number of children	Percentage of combined income	Cap amount at $193,000 combined
1 child	17%	$32,810/year (~$2,734/month)
2 children	25%	$48,250/year (~$4,021/month)
3 children	29%	$55,970/year (~$4,664/month)
4 children	31%	$59,830/year (~$4,986/month)
5 or more children	35%+	$67,550+/year (~$5,629+/month)

These percentages represent the total obligation shared between both parents — not what the non-custodial parent pays alone. Each parent's actual payment is their share of the total, based on how much of the combined income they earn.

What counts as income — and what gets deducted

New York defines income broadly under DRL §240(1-b)(b)(5). Wages, salary, overtime, bonuses, commissions, self-employment income, rental income, interest, dividends, pension payments, and most government benefits all count. The definition is wide enough that courts can include virtually any regular source of money.

From that gross income, New York allows only a narrow set of deductions before applying the CSSA percentage:

Allowed deductions	Not deductible
Social Security and Medicare taxes (FICA)	Voluntary retirement contributions
New York City or Yonkers income taxes (if applicable)	Health insurance for the children
Court-ordered child support actually being paid for other children	Personal living expenses
Court-ordered spousal support actually being paid	Mortgage payments or other debts
Public assistance or Supplemental Security Income	Non-mandatory expenses

Notice what's not there: New York does not deduct federal or state income taxes from gross income the way Texas does. The CSSA works from a broader income base. This is one reason New York child support obligations can feel higher than people expect when they first run the numbers.

The $193,000 income cap — updated March 2026

The cap means the CSSA percentages are applied to the first $193,000 of combined parental income. For income above that threshold, courts have discretion. They can apply the same percentages to the excess, consider deviation factors, or use a combination of both — depending on what serves the child's needs. Courts in higher-income cases often look at the child's established standard of living and demonstrated expenses when deciding how to handle income above the cap.

Worked Example — Two-income household, one child

Add-ons: childcare and health insurance

The CSSA basic support amount is not the complete picture. New York adds two categories of expenses on top of the base obligation, shared between parents in proportion to their income.

Work-related childcare expenses — the cost of childcare that allows a parent to work or attend school — are added and split proportionally. Health insurance costs for the children are handled similarly: if one parent is providing coverage, the children's portion of the premium is factored into the overall support picture. Uninsured medical, dental, and mental health expenses for the children are also typically shared proportionally when they arise.

Does shared custody reduce child support in New York?

This is where New York surprises many parents: shared custody does not automatically reduce child support.

Florida builds a time-sharing adjustment directly into its formula once each parent hits 73 overnights per year. New York has no equivalent. Even in a true 50/50 arrangement, the CSSA formula runs the same way — both incomes combined, percentage applied, non-custodial parent pays their share. The higher-earning parent pays child support to the lower-earning parent regardless of how evenly the parenting time is split.

In cases where parenting time is truly equal and incomes are similar, some courts have found the CSSA result unjust and deviated from it. But that outcome depends heavily on the specific facts, the judge, and the quality of the argument made — not on the custody schedule alone.

The self-support reserve — protection for lower-income parents

New York built a floor into the CSSA to protect parents from support orders that leave them unable to meet basic living expenses. That floor is called the self-support reserve.

The self-support reserve is set at 135% of the federal poverty guideline for a single person — $21,546 per year ($1,796 per month) in 2026. If applying the CSSA formula would reduce the non-custodial parent's income below that level, the court reduces the obligation. In most cases the minimum order is $50 per month.

For parents whose income falls below the poverty guideline itself ($15,960 per year in 2026), the court may set the order at $25 per month. This is sometimes called a poverty order — a minimal obligation that keeps the legal obligation on record without creating an impossible financial burden.

When a judge can deviate from the CSSA

New York courts treat the CSSA result as the presumptive correct amount. But DRL §240(1-b)(f) gives judges the ability to deviate from it — if applying the formula would be "unjust or inappropriate" given the circumstances. When a court deviates, it's required to state on the record what the CSSA amount would have been, and why it's ordering a different amount instead.

Statutory deviation factors courts may consider include the child's standard of living if the family had stayed together, each parent's non-monetary contributions to the child's care, income disparities between the households, the educational needs of the child, extraordinary medical or educational expenses, any independent income the child has, and other relevant circumstances unique to the family's situation.

Deviations happen — but they're the exception, not the expectation. The CSSA's predictability is deliberate. Courts are not free to simply substitute their own judgment for the formula; they need documented reasons grounded in the statutory factors.

What happens when combined income is above $193,000

When the parents' combined adjusted income exceeds the $193,000 cap, the court calculates the CSSA amount up to the cap first. For income above the cap, the court decides how to handle the remainder. Options include applying the CSSA percentages to the excess income, considering the statutory deviation factors, or a combination of both.

In higher-income cases, courts often look at the child's actual established lifestyle — the activities, schooling, and expenses the child had while the family was together. The CSSA is a floor in these situations, not necessarily the ceiling.

If you're navigating divorce finances in New York more broadly, our New York divorce finances overview covers property division, spousal support, and retirement accounts in one place. We also have a dedicated guide on how spousal maintenance is calculated in New York, including the updated $241,000 income cap for maintenance.

Common questions about New York child support

What if a parent is voluntarily unemployed or underemployed? New York courts can impute income — assigning earnings based on what a parent could reasonably make given their education, work history, and the local job market. If a parent reduces their income to lower their child support obligation, a court may calculate support based on earning capacity rather than actual income.

What if I'm self-employed? Self-employment income is included in gross income. Courts look at business revenue minus ordinary and necessary business expenses. Expenses that appear personal or inflated may be added back in. Courts also have the ability to look at cash flow, lifestyle, and business records when self-employment income is in dispute.

Can New York child support be modified? Yes. Either parent can seek a modification if there's been a substantial change in circumstances — typically a significant change in income, a change in custody, or a change in the child's needs. In New York, a change of 15% or more in either parent's income is typically considered substantial enough to request a review.

When does child support end in New York? Child support in New York generally continues until the child turns 21 — which is older than most states. This is one of the ways New York differs significantly from the majority of the country, where 18 is the standard cutoff. If the child becomes emancipated before 21 — through marriage, military service, or full-time employment and self-sufficiency — support may end earlier.