Sources and scope: the legal statements below were compared with the linked New York statutes, court rules, and court or agency material. This is general legal information, not advice about a specific case.
Start by combining the parents’ adjusted income
Suppose one parent has $80,000 of CSSA income and the other has $60,000. Their combined income is $140,000, and their shares are 57.14% and 42.86%. For two children, 25% of $140,000 is a $35,000 combined basic obligation. If the $80,000 parent is the noncustodial parent, that parent’s proportional share is $20,000 a year before added expenses or a deviation.
The listed percentages apply to combined income through the current statutory amount of $193,000. For five or more children, the law says ‘no less than’ 35%, so 35% is not an automatic upper limit. In any child-count bracket, a judge can depart from the calculated basic amount only after applying the statutory deviation rules and explaining the result.
| Children covered | Percentage of combined parental income |
|---|---|
| 1 | 17% |
| 2 | 25% |
| 3 | 29% |
| 4 | 31% |
| 5 or more | At least 35% |
Use CSSA income, not net pay from a pay stub
CSSA income begins with gross total income that should have been reported on the most recent federal return. It can also pick up amounts not already included there, such as net investment income, voluntarily deferred pay, workers’ compensation, disability, unemployment, Social Security, veterans benefits, pensions, stipends, annuities, and maintenance from the other parent in the same case.
A court may attribute income from assets, employer-paid personal benefits, help from relatives, or earning capacity supported by the parent’s actual circumstances. Certain business deductions can be added back when they reduce personal spending. Check whether an amount is already in federal gross income before adding it again.
| Included or added | Permitted deductions |
|---|---|
| Federal-return gross income plus covered benefits not already included | Unreimbursed employee business expenses that did not reduce personal spending |
| Net investment income and compensation voluntarily deferred | Qualifying maintenance actually paid under an order or valid agreement |
| Income attributed from available resources or deliberately reduced earnings | Child support actually paid for another child under an order or written agreement |
| Excess depreciation and business allowances that paid personal expenses | Public assistance or SSI already included in gross income |
| Maintenance received from the other parent in this case | FICA and New York City or Yonkers income tax actually paid |
The six steps in a 2026 CSSA worksheet
The printed Standards Chart is convenient for a quick look, but it groups income in $100 bands. The chart itself directs users to the percentage formula and worksheet for income that falls between the displayed amounts. That is why the calculator uses the entered dollars rather than rounding income to a chart row.
1. Find each parent’s CSSA income
Begin with federal gross income, add covered sources not already counted, and subtract only the deductions listed in the statute.
2. Account for same-case maintenance
Calculate maintenance first. Subtract it from the payor’s income and add it to the payee’s income before computing the child-support shares.
3. Combine the adjusted incomes
Add the two figures and divide each parent’s income by the total to find that parent’s proportional share.
4. Calculate support through $193,000
Multiply the lesser of combined income or $193,000 by the percentage for the number of children, then apply the noncustodial parent’s share.
5. Run the low-income test
Subtract the ordinary basic obligation from the noncustodial parent’s income and compare what remains with $15,960 and $21,546.
6. Handle the remaining questions
Add eligible child-care and medical shares when the low-income branch permits, and let the court decide support on combined income above $193,000 and any deviation.
Low-income protection is tested after the ordinary basic amount
First calculate the noncustodial parent’s ordinary basic share through the statutory amount. Then subtract that basic share from the parent’s annual income. If the remainder is below $15,960, the presumptive basic amount becomes $300 a year. If the remainder is at least $15,960 but below $21,546, the basic amount is the greater of $600 or the difference between income and $21,546.
The boundary signs matter. Exactly $15,960 falls in the self-support-reserve branch, while exactly $21,546 receives no low-income reduction. A court can set a different poverty-level amount if $300 would be unjust or inappropriate.
| Income after ordinary basic share | Adjusted annual basic obligation | Add-ons |
|---|---|---|
| Remainder below $15,960 | $300 ($25 a month), unless the court finds that unjust or inappropriate | The 2026 worksheet does not add them |
| Remainder from $15,960 to under $21,546 | Greater of $600 or noncustodial income minus $21,546 | The court may order them |
| Remainder of $21,546 or more | Ordinary proportional share | Eligible expenses are handled under the normal rules |
Basic support does not include every child-related expense
- Reasonable child care caused by the custodial parent’s work or qualifying education is generally divided using the parents’ income shares.
- If the custodial parent provides health coverage, the noncustodial parent’s share of the child-only premium is added. If the noncustodial parent provides it, the custodial parent’s share is deducted from the basic payment.
- An order generally states each parent’s percentage of future reasonable health expenses that insurance does not cover. The calculator converts an entered annual estimate into dollars only for budgeting.
- Child care while the custodial parent looks for work is discretionary, rather than the same mandatory category as work-related care.
- College, private school, special education, and enriched education depend on the child’s best interests and the parties’ circumstances; they are not automatic percentage add-ons.
- Medicaid, Child Health Plus, and cash-medical-support cases use additional affordability limits that this general calculator does not model.
$193,000 is a decision point, not a hard support ceiling
When combined CSSA income exceeds $193,000, the judge decides the support attributable to the excess by using the child-support percentage, the ten statutory factors, or both. The current court worksheet has a place to show a requested percentage calculation above the threshold, but that number is not automatically added to the order.
Our calculator therefore includes only the basic amount through $193,000 and clearly shows the excess income left out. That is a conservative calculator choice, not a statement that the law ignores the excess. The child’s needs and former standard of living, the parents’ finances, tax effects, nonmonetary care, income disparity, other children, unusual parenting-time expenses, and any other relevant factor can influence the result.
Questions readers often ask
Frequently asked questions
Is $193,000 the maximum income used for New York child support in 2026?
No. The percentage calculation applies through $193,000 of combined parental income. For the excess, a court uses the percentage, the statutory factors, or both. The threshold is not a maximum support order.
What is the New York child support percentage for two children?
It is 25% of combined parental income. The resulting basic obligation is then divided in proportion to the parents’ adjusted CSSA income, subject to low-income rules and any court-approved deviation.
Are federal and New York State income taxes deducted for CSSA?
No. They are not in the statutory deduction list. FICA and New York City or Yonkers income tax actually paid may be deducted, along with the other specifically listed adjustments.
Is $25 a month automatic whenever the paying parent has low income?
The $300 annual amount applies when the ordinary basic obligation would leave the noncustodial parent below the 2026 poverty figure. A judge may set a different amount after finding $300 unjust or inappropriate under the statutory factors.
Are child care and medical costs already included in the CSSA percentage?
No. Eligible child care, the child’s health-insurance cost, and reasonable unreimbursed health expenses are handled separately. The rule and payment method differ by expense and by the low-income branch.
Sources used for this guide
Official sources
- New York Family Court Act § 413 — Child support
The CSSA definition of income, percentages, proportional shares, child-care and medical expenses, low-income protections, and deviation factors.
- New York Social Services Law § 111-i
The law requiring an annual Child Support Standards Chart and a combined-income adjustment every two years.
- OTDA — 2026 Child Support Standards Chart
The chart for March 1, 2026 through February 28, 2027, with the CSSA percentages, $193,000 combined-income amount, and low-income figures.
- New York Courts — Child Support Worksheet UD-8(3)
The court worksheet showing the calculation through $193,000, the low-income test, and how child-care and medical expenses are handled.
- New York Child Support Services — Establish an Order
A parent-facing explanation of adjusted income, the percentage calculation, added expenses, and applying for child-support services.
- New York Courts — 2026 Matrimonial Updates
The court system’s notice confirming the figures and revised forms that took effect March 1, 2026.