The Child Support Standards Act (CSSA) is the name given to a set of laws that contain a formula for calculating child support. The laws can be found in section 240 of the Domestic Relations Law and section 413 of the Family Court Act.

The CSSA establishes child support amounts that allow children to have an appropriate standard of living, based on the income of their parents. It applies equally to children whose parents have been married and to those whose parents have not married.

Yes. All child support orders made by the courts must be decided by using the CSSA. The formula amount must be ordered unless the judge or support magistrate finds it would be "unjust or inappropriate." Parents can agree to a different amount if they follow the rules described under Can parents make their own agreements? (Page 12).

One child 17%

Two children 25%

Three children 29%

Four Children 31%

Five or more children 35% +

After the judge or support magistrate figures out the income of both parents and makes certain deductions, the incomes are added together to get the "combined parental income." Next, the judge or support magistrate selects a percentage based on how many children in the household need to be supported.

The combined parental income is multiplied by this percentage, and the amount is divided between the parents according to their incomes. For any amount over $80,000 per year, however, the judge or support magistrate may decide, instead, to apply the factors discussed under Can the judge or support magistrate order different amount? (Page 9).

This amount, plus child care, medical expenses and education costs, if appropriate, is called the "basic child support obligation." Unless the judge or support magistrate has a reason to change it, the non-custodial parent will be ordered to pay his or her share of this amount to the custodial parent.

All types of income must be considered, not just income reported to the Internal Revenue Service. Some sources of income are:

1. Wages, dividends, interest, business and investment income and capital gains.

2. Voluntarily deferred income or compensation.

3. Most cash benefits; Workers Compensation, disability (both private and government), Unemployment Insurance, Social Security and Veterans benefits, but not Public Assistance or SSI.

4. Pensions and retirement benefits.

5. Fellowships and stipends.

6. Annuity payments

The judge or support magistrate can also include other income or potential income, such as:

1. Money, goods, or services provided by relatives or friends.

2. Fringe benefits or employee compensation (such as meals, lodging, memberships or automobiles) which result in personal economic benefit to the parent, and self-employment or business deductions which actually reduce personal expenditures.

3. An amount based on a parent’s former resources or income, if there was a reduction in order to avoid paying child support.

Yes. These deductions will be made from income before the formula is applied:

1. FICA (social security and medicare) taxes.

2. New York City or Yonkers income or earning taxes.

3. Child support paid on behalf of another child, and alimony or maintenance paid to a former spouse, if the payments are made because of a written agreement or court order.

4. Alimony or maintenance paid, or agreed to be paid, to the other parent, as long as the agreement or order provides for an increase in child support when the alimony or maintenance payments end.

5. Unreimbursed employee business expenses, unless they reduced personal expenditures.

Yes. The judge or support magistrate may order a parent to pay a portion of money received from a non-recurring (one-time) source, such as:

1. Life insurance polices.

2. Discharge of indebtedness.

3. Recovery of bad debts and delinquency amounts.

4. Gifts and inheritances.

5. Lottery winnings

The judge or support magistrate must order the non-custodial parent to pay his or her share of:

1. Reasonable child care expenses while the custodial parent is working, attending school or receiving vocational training which will lead to employment.

2. Reasonable health care expenses that are not covered by insurance.

The judge or support magistrate may also order the non-custodial parent to provide or pay for:

1. Medical insurance and expenses for the child.

2. Accident insurance or insurance on the life of either parent.

3. Child care expenses while the custodial parent is looking for work.

4. Child’s school expenses.

Yes. If a parent thinks the formula amount is not enough or too much, he or she may ask the judge or support magistrate to raise or lower the amount using these factors:

1. Financial resources of both parents and the child.

2. The child’s physical and emotional health, special needs and aptitudes.

3. The standard of living the child would have had if the marriage or household had not split up.

4. Tax consequences.

5. Non-monetary contributions a parent makes toward the child’s care and well-being.

6. Educational needs of either parent.

7. A substantial difference in gross incomes of the parents.

8. Needs of other children of the noncustodial parent, provided the financial resources available to these children are less than are available to the children requesting support.

9. Extraordinary visitation expenses or expenses of extended visitation if, as a result, the custodial parent’s expenses are substantially reduced. (This factor may not be considered if the child is receiving public assistance benefits.)

10. Any other factor the court thinks is relevant.

If the judge or support magistrate does not order the formula amount (the "basic child support obligation"), he or she is required to write in the order the formula amount and the reasons it was not ordered.

No. The formula for CSSA reduces the amount required to be paid by a non-custodial parent with a very low income.

Yes. The law requires the judge or support magistrate to make an order for temporary child support. If there is sufficient information available to the time temporary support is requested, the order can be made through the method established by the CSSA.

Yes. An order can be increased or decreased (modified) if the judge or support magistrate finds that a new amount is justified. It may be harder to get the amount changed if the earlier order was based on a written agreement, and the judge or support magistrate may consider all the other provisions in the agreement in determining whether to order a new amount.

Where an order is more than two years old and it is being enforced by a local child support collection unit ("SCU"), either parent may request that the order be reviewed for a cost of living adjustment.

Yes. Parents may enter into agreements which provide for more or less child support than the formula amount as long as the agreement and the order meet these requirements:

1. The agreement must contain a statement that both parents are aware of the provisions of the CSSA.

2. If either or both parents are not represented by an attorney, the unrepresented parent must be given a copy of a chart that shows the formula amount.

3. The basic child support obligation must be stated in the agreement and the order.

4. If the amount agreed upon is different from the basic child support obligation, the reasons for the different amount must be stated in the agreement and the order.

The above information was reprinted from the New York State Bar Association pamphlet entitled, Child Support. This pamphlet along with many others is available free of charge at the Law Office of Susan E. Rizos.