Child support in Pennsylvania (and 36 other states) is centered on the Income Shares Model, which is based on the concept that children should receive the same proportion of parental income that they would have received if the parents lived together. That amount is found to be related to the level of household income and the number of children for food, housing, transportation, clothing, $250 in annual medical expenses for each child, and miscellaneous items that are needed and provided for by their parents. This amount is expressed by the child support guidelines.
These guidelines may be adjusted by the court based on additional information regarding special needs and obligations, e.g., private schooling or extraordinary medical expenses. The current schedule for monthly child support up to $30,000 combined monthly net income can be found here.
If monthly combined net income is above $30,000 the amount may be increased based on how much it costs to maintain whatever lifestyle the child has become accustomed to without burdening the custodial parent. Generally, when combined monthly parental income exceeds $30,000 (after deductions), the court orders parents to pay the highest basic support obligation for their number of children, plus a percentage of the amount over $30,000.
- One child: $2,839 plus 8.6 percent of the combined monthly parental income over $30,000
- Two children: $3,902 plus 11.8 percent
- Three children: $4,365 plus 12.9 percent
- Four children: $4,824 plus 14.6 percent
- Five children: $5,306 plus 16.1 percent
- Six children: $5,768 plus 17.5 percent
Parents’ Individual Payments. Child support in Pennsylvania is paid to the custodial parent. If shared custody, support is paid by the parent with the higher net income. When the parents share custody such that the support-paying parent has more than 30% of overnights with the children, a reduction is made accordingly.
Earning capacity may be considered if higher than actual income. Each parent’s contribution takes into account a “self-support reserve” that represents the poverty level of one person as well as an assumption that the children will spend up to 30% of their time with the support-paying (aka “obligor”) parent.
Net Income. Net income is based on a six month average of a party’s income and includes income from any source, including employee wages, businesses owned, pensions and other retirement, estates and trust, social security, tax refunds, awards and verdicts, and alimony that is intended to finance the support-receiving parent (aka “obligee”). Gross income is reduced by mandatory payments, e.g., taxes, FICA, and union dues but not discretionary deductions, e.g., retirement contributions. It may be further lessened by alimony paid to a former spouse or child support for other children of the obligor parent.
Basic Child Support Calculation
The basic child support calculation is determined by
- The child support guidelines that take into account the parents’ combined net income and the number of children (see the PA Child Support Guidelines)
- The parents’ respective percentages of net income
- Adjustments for shared custody
- Additional expenses, e.g., child care, health insurance, medical over $250 per child
- Other adjustments, e.g., alimony, other children, extraordinary medical expenses, a new spouse’s income. A basic calculator can be found here.
Example Calculations
Example 1: Basic Calculation. Consider the hypothetical case of Keith and Audrey. Keith is the primary physical custodian of their child and has a monthly income of $2,500 after deductions. Audrey has a monthly income of $3,500 after deductions.
Keith and Audrey add their monthly net incomes together to get $6,000.
Keith divides his monthly earnings of $2,500 by $6,000 to get 0.4167, meaning he earns 41.67 percent of the combined income. Audrey divides her earnings of $3,500 by $6,000 to get 0.5833, or 58.33 percent.
Keith divides his monthly earnings of $2,500 by $6,000 to get 0.4167, meaning he earns 41.67 percent of the combined income. Audrey divides her earnings of $3,500 by $6,000 to get 0.5833, or 58.33 percent.
Audrey, the parent with partial physical custody, multiplies $1,761 by 0.5833 to find she must pay Keith $1,027 a month.
Example 2: Shared Custody. Audrey spends three days a week with the kids (40 percent of parenting time), so she qualifies for a 10 percent reduction. She takes her portion of the combined monthly income, 58.33 percent (from Step 3) and decreases it by 10 percent to get 48.33 percent. She multiplies the new percentage by the combined basic support obligation from Step 4 to get her reduced amount: $851 (.4833 X $1,761).
Example 3: Low Income. Consider Paul, who has a monthly net income of $1,150 and must pay support for two children. The support schedule shows the obligation based on his income and number of children is $154 due to his low income status.
The other parent has a monthly net income of $1,000, making their combined monthly parental income $2,150. According to the chart, their combined obligation is $735. With 53.49 percent of the income (see Step 2 for calculation instruction), Paul’s individual obligation would be $393.15, per the guideline formula.
Paul will pay $154 per month in support, the lesser of the two results.
Example 4: High Income. Fern and Roger have two children and a combined monthly income of $35,000. They find the highest support obligation on the schedule for their number of children is $3,902.
Next, they multiply $5,000, the amount over $30,000, by 11.8 to get $59,000, then divide by 100 to determine they must add $590 to the amount from the schedule.
They add $590 to $3,902 to determine their adjusted combined support obligation is $4,492.
To calculate the amount he must pay as the partial parent, Roger multiplies $4,492 by his percentage of the monthly income, which is 52 percent (see Step 3). Roger owes Fern $2,336 monthly (4,492 X 0.52) before deviations for shared custody and other expenses.
Read more on divorce financial considerations here.
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