First, the court determines each parent's net income. Net income is gross income minus certain deductions, such as FICA, NYC income tax, Yonkers income tax, spousal support and child support paid for other child(ren). Second, the court adds the parents' net income together and multiplies that number by a percentage, depending on how many children they have:
- 17% for one child
- 25% for two children
- 29% for three children
- 31% for four children
- no less than 35% for five or more children
That amount is then divided based on the proportion of each parent's net income to the combined parental net income.
In addition to the basic child support obligation, a spouse may also be required to pay for child care expenses, educational expenses and medical expenses.