1. What Counts As Income under the Cssa
Everything starts with how income is defined, because the percentage runs on that number. New York reads income broadly, then allows a short list of deductions before applying the rate.
Income the Court Counts
Income covers far more than a base paycheck. It includes wages, overtime, bonuses, and commissions, along with investment income, self-employment earnings, and certain benefits. The court wants the full financial picture, not a single line on a pay stub.
Deductions before the Percentage Applies
New York subtracts a few specific items before running the rate. The most common are FICA taxes actually paid, New York City or Yonkers income tax, and spousal support or child support paid for another child.
| Counted As Income | Subtracted before the Percentage |
|---|---|
| Wages, overtime, bonuses, and commissions | Social Security and Medicare (FICA) taxes actually paid |
| Investment and self-employment income | New York City or Yonkers income tax |
| Certain benefits and other regular income | Maintenance and child support paid for another child |
2. Self-Employment, Bonuses, and Variable Income
A fixed salary is relatively straightforward, while self-employment and irregular pay require closer review. New York may add certain self-employment deductions back into income, including depreciation beyond the straight-line method and business allowances that reduce personal expenses. Bonuses and overtime may also count when they form part of a parent's earnings, and a business valuation can help pin down a true figure.
3. Imputing Income to an Underemployed Parent
A parent generally cannot reduce a child support obligation simply by voluntarily earning less. When a judge finds voluntary unemployment or underemployment, the court can impute income based on earning capacity, work history, and qualifications. The support figure then reflects what the parent could earn, not only what they report.
4. When Combined Income Exceeds $193,000
The percentage applies to combined parental income up to $193,000, the cap in effect since March 1, 2026. Above that line, the court can extend the same percentage, weigh the statutory factors in the Domestic Relations Law, or blend both approaches. These high-income cases, common in a high net worth divorce, give judges the most discretion.
5. Add-on Costs Beyond Basic Support
Basic support is only part of a New York child support order. Certain additional expenses may be allocated separately from the basic CSSA amount.
- Reasonable childcare expenses incurred for qualifying work, education, or vocational training.
- Health insurance costs and reasonable unreimbursed healthcare expenses.
- Educational expenses when the court finds them appropriate under the circumstances.
A child's physical or emotional health, special needs, and aptitudes may also affect whether the court departs from the presumptive CSSA amount.
6. How Custody and Later Changes Affect the Amount
Custody can affect which parent is treated as the noncustodial parent for support purposes, and that parent generally pays under the formula. The child custody arrangement therefore feeds directly into the math. Later changes in income or custody may support a new calculation when New York's statutory modification requirements are met.
7. Frequently Asked Questions
Do bonuses and overtime count toward child support in New York?
Yes. New York folds bonuses, overtime, and commissions into gross income, because the formula looks at total earnings rather than base pay alone. When income fluctuates, a court may consider earnings over more than one year to reach a fair figure. A strong bonus year can raise the number, so it helps to document what is truly recurring.
How is child support calculated for a self-employed parent?
The court reviews self-employment income and may add back business deductions that the CSSA does not allow, including depreciation beyond the straight-line method and certain expenses that reduce personal living costs. Because self-employment income is easier to understate, judges look closely at tax returns and bank records. The target is the parent's actual earning power, not the figure on a single tax line.
What happens to the calculation when income is above the $193,000 cap?
Up to $193,000 of combined income, the percentages apply as a matter of course. Above the cap, the judge decides whether to extend the percentage or set an amount based on the statutory factors and the child's needs. Two families with the same income can see different high-income awards, since this is where judicial discretion matters most.
03 Jul, 2025
