In California, child support is calculated using a formula embedded in the statewide uniform guideline. This formula is designed to balance the financial needs of the child with the ability of both parents to provide support.
Child Support Formula
CS=K×[HN−(H%×TN)]
- CS = Child Support amount
- K = The combined income available for child support.
- HN = High earner’s net monthly disposable income.
- H% = Amount of time the high earner spends with the child.
- TN = Total net monthly disposable income of both parents.
Key Components
High Earner’s Net Disposable Income
The High Earner’s Net Disposable Income(HN) is calculated by taking the gross income of the higher-earning parent and subtracting specific allowable deductions. The net disposable income is meant to reflect the parent’s actual income available for child support after necessary expenses are taken into account. Here’s how it’s calculated:
How to Calculate HN
Determine Gross Income
- Salaries and wages (including overtime, bonuses, and commissions)
- Self-employment income
- Rental income
- Dividends, interest, and investment income
- Unemployment, disability, or Social Security benefits
- Pensions or retirement income
- Spousal support received from a different relationship
- Note: Child support received from another relationship is not included in the gross income.
Subtract Allowed Deductions
- Federal and state income taxes (based on tax filing status and deductions)
- Social Security and Medicare (FICA) taxes
- Mandatory retirement contributions (such as public employee pensions)
- Union dues (if required by the job)
- Health insurance premiums (for the parent and children, if paid by the parent)
- Mandatory disability insurance contributions
- Child support or spousal support already being paid for other children or a former spouse
- Unreimbursed Job-related expenses
Hardship deductions
Hardship deductions allow for adjustments to child support obligations when a parent is experiencing extraordinary financial burdens, such as large medical expenses or the need to support other children. These deductions can reduce the parent’s net income in the child support formula, leading to lower payments. However, courts have discretion in granting hardship deductions and carefully balance the interests of the child and the parent’s financial situation.
After subtracting all these deductions from the gross income, you get the High Earner’s Net Disposable Income (HN). This HN figure is then plugged into the child support formula to determine the appropriate child support amount based on both parents’ disposable incomes and the percentage of custody time
Custodial Time Percentage
The Custodial Time Percentage, also known as H%, is a key factor in calculating child support in California. It represents the percentage of time each parent spends with the child and is crucial because it adjusts the child support obligation based on each parent’s physical care and responsibility for the child.
The idea behind using custodial time percent is that the more time a parent spends with the child, the more direct expenses they incur (e.g., food, housing, transportation), which reduces the need for higher child support payments. Therefore, the higher the custodial time percentage (H%) for the high-earning parent, the lower their child support payment will typically be, as they are presumed to be contributing directly to the child’s expenses during the time the child is with them. Conversely, the lower the custodial time percentage, the higher the child support payment, since the other parent is shouldering more of the child’s daily costs.
Calculating Custodial Time Percentage
Custodial time percentage (H%) is calculated by determining how much time each parent spends with the child. The court looks at the actual number of hours or days the child spends with each parent during a given year. This calculation includes weekdays and weekends, overnights, School vacations, holidays and special occasions.
Total Net Disposable Income
The Total Net Disposable Income (TN) is a critical component of California’s child support calculation. It represents the combined net monthly disposable incomes of both parents after allowable deductions have been made. Once each parent’s net disposable income is determined, the two amounts are added together to get the TN.
TN plays a key role in determining how much each parent is expected to contribute toward the child’s financial needs. By factoring in each parent’s true ability to pay, after essential expenses are deducted, it helps ensure that child support is fair and proportionate to the parents’ financial circumstances.
The K Factor
K Factor (K) varies based on the total income of both parents and the number of children being supported. It is essentially a ratio to ensure the child support amount reflects both parents’ income and responsibilities.
K is calculated using a sliding scale, which accounts for three main factors:
- Total Net Disposable Income – TN affects the base K factor, with a higher base for lower incomes and a slightly lower base for higher incomes .
Custodial Time Percentage – H% adjusts the K factor based on how much time the higher-earning parent spends with the child. The K factor increases as the time spent with the child decreases. - Number of Children – The K factor increases with the number of children involved in the child support case. The more children being supported, the greater the share of income allocated for child support. To be clear, this is different from if you have children outside of the marriage and this particular child support case. Expenses from Children outside the case are taken into account by being deducted from the gross Income of either parent who has such expenses. You would not include these children when asked for the number of children in the Child Support Calculator.
The K factor determines how much of both parents’ income is allocated for child support and is an essential part of California’s child support guidelines. Its calculation uses a flexible and continuous approach, ensuring fairness as parental income changes incrementally. In practice, the actual calculation of the K factor is automated in most cases using California’s child support software.
In summary, the Statewide Uniform Guideline for child support in California is designed to ensure that child support decisions are consistent, fair, and focused on the child’s best interests. The guideline incorporates a formula based on income, timeshare, and other financial factors, but also allows for flexibility when unique circumstances arise.
Online Child Support Calculator
Below you will find the Official California Child Support Calculator provided by California Child Support Services. Courts often use this tool to determine support amounts in family law cases. You can use this formula to make it easier to get an estimate of what child support payment to expect in your case.