About the author: Lawrence Brownstein is an attorney with 19 years experience in Civil Litigation and Trial Law, specializing in divorce and divorce related causes and paternity including child custody, child support, visitation, property settlements, relocation and post divorce modification proceedings. Lawrence Brownstein is the founding member of the Law Firm of Lawrence E. Brownstein, P.A. which is located in West Palm Beach and the firm handles complex divorce and divorce related issues throughout South Florida.
CHILD SUPPORT CALCULATION IN FLORIDA
If you are the parent of a child under 18 years old and are not living with the child, then chances are that you are, or should be, paying child support. Many times when parents split up and the children reside with one parent, and the parents have not yet begun legal proceedings, the parents decide between themselves the amount of child support. However, that is not permissible under Florida law because the legislature has established strict guidelines as to the amount of child support to be paid and how to calculate that amount.
Child support guidelines and calculation is governed by §61.30, Florida Statutes. The calculation is based on the amount of money that both parents earn in a month and the number of children that the parents have had together. The statute provides a listing of the combined monthly income of parents from $650 to $10,000 and associates that number to an amount which theoretically both parents contribute to the children each month. This number is called the “basic obligation” and depends on the number of children you have with the other parent. For instance, if the two parents earn $650 per month combined, then the basic obligation or the amount both parents contribute to the support of one child is $74 per month. For two children it would be $75, for six children it would be $78. If the parents earn a combined monthly total of $6,000, then both parents theoretically contribute the amount of $1121 per month for one child, $1737 for two children, and $2175 for three children and so on up to $2860 for six children. Income according to the statute includes wages and salary; bonuses, commissions overtime and tips; business income if self employed meaning total revenues minus business expenses; disability benefits; workers compensation and unemployment benefits; pension/retirement and social security benefits; alimony received; rental income; gains from dealing in real property unless the gain is not recurring. When calculating the combined monthly income of the parents, do not use the gross income. Only use the net income, which is the gross income less taxes, mandatory union dues, mandatory retirement payments but they must be mandatory meaning you have no choice but to contribute, health insurance payments for the parents not the children, and court ordered support for other children and court ordered alimony or spousal support.
Once you have obtained the basic obligation based on the net monthly income of the parents and the number of children involved, add to that figure the monthly cost of health insurance for the children. If any of the children attend child care, then take 75% of the monthly cost of child care and add that as well. Use 75% because the parent with whom the child resides can get a 25% tax credit on taxes for the child care cost. This figure then becomes the new basic obligation which, theoretically according to the Florida legislature, is the amount that both parents combined contribute to the support of their children. The next calculation involves obtaining each parent’s percentage of the combined monthly income. Obtain that figure by taking each parent’s monthly net income and dividing it by the combined monthly income. For example, if the combined monthly net income between the parties is $6,000, and each parent earns $3000 net monthly income, then the calculation for each parent would be 3000/6000 which equals 50%, meaning each parent earns 50% of the combined net monthly income between the parties. If the combined net monthly income is $6000, one parent earns $2000 per month net, then that parent contributes $2000/$6000 or 1/3 or 33.3% of the combined net monthly income of the parents. The to determine the amount of child support each party would separately contribute, take each parents percentage of the combined net monthly income and multiply it in decimal form by the basic obligation amount. For example, if the parties have one child together, their monthly net combined income is $6,000, the father makes $4000 net income per month and there is no child care or health insurance cost. The statute provides the basic obligation would be $1121. The father’s percentage of the monthly net income is $4000/$6000 which equals 2/3 which equals .667 (66.7%) of the combined net monthly income. Take the .667 and multiply by the basic obligation of $1121 which equals $747.71 per month that the father would have to pay the mother if the child resided with the mother as primary residential custodial parent. If the child resided with the father who was the residential custodial parent, then take the mother’s percentage of the combined net monthly income ($2000/$6000=1/3=.333) and multiply that by the basic obligation (.333 times $1121) equals $373.29 which the mother would pay the father if he were the primary residential custodial parent. The party who is not the residential custodial parent always pays the party who is the residential custodial parent. If you haven’t begun legal proceedings, then the parent with whom the child resides would be entitled to receive the child support. This type of child support calculation is for situations where the primary residential parent has the child overnight at least 60% of the time. If the other parent (secondary parent) has visitation (timesharing) with the child for more than 40% of the overnights, then there is a different and more complicated calculation and the secondary parent would pay less.
This article is for information purposes. Child support calculations should always be prepared by a qualified attorney or accountant because support calculations can differ depending on child tax credits and deductions.