How Florida Calculates Child Support

By the FigureMyTax Editorial Team · How we calculate

Florida combines both parents’ net monthly incomes, looks up a minimum child support need in the statutory schedule, splits it by income share, adds child care and health insurance, and credits what each parent already pays. The result is presumptive.

Step 1: Net income

Income is figured monthly. Gross income includes salary, bonuses, commissions, overtime and tips, business income (receipts minus ordinary and necessary expenses), disability and workers’ compensation benefits, unemployment, pensions, Social Security, spousal support received, interest and dividends, rental income, royalties and trusts, reimbursed expenses that reduce living costs and nonrecurring gains excluded. Net income subtracts income taxes, FICA or self-employment tax, mandatory union dues, mandatory retirement, health insurance for the parent (not the child), support actually paid for other children and spousal support paid. See what income and deductions count.

Step 2: The schedule

Add the parents’ net incomes. The schedule lists a minimum child support need by combined net income, from $800 to $10,000 in $50 steps, for one to six children. For example, a combined net income of $6,000 for one child has a minimum need of $1,121. Above $10,000, add a percentage of the excess to the $10,000 amount: 5.0 percent for one child, 7.5 for two, 9.5 for three, 11.0 for four, 12.0 for five and 12.5 for six.

Step 3: Shares and add-ons

Each parent’s percentage share is his or her net income divided by the combined net income. Child care costs for work, job search or education are added to the basic obligation, and so are health insurance for the children and uninsured medical, dental and prescription costs. Money a parent prepays for child care or health costs is deducted from that parent’s obligation.

A worked example

Two children live mostly with their mother. The father has them 52 overnights a year, earns $5,000 net and the mother $3,000 net; she pays $500 for child care and $200 for the children’s insurance.

The Florida child support calculator reproduces this example. If the father had 146 overnights instead, the 20 percent rule would apply; see the time-sharing formula.

The presumption and deviations

The guideline amount presumptively establishes what the court must order. The court may vary it by 5 percent after considering all relevant factors, and by more only with a written finding that the guideline would be unjust or inappropriate. Deviation factors include extraordinary medical or educational expenses, independent income of the child, the age of the child, special needs, available assets, tax credits, a guideline result above 55 percent of the obligor’s gross income and a time-sharing arrangement with less than 20 percent of the overnights.

What to gather

Both parents complete a financial affidavit and the Child Support Guidelines Worksheet (Form 12.902(e)). Gather pay stubs, tax returns, proof of deductions, child care invoices and health insurance premiums for the children, and a calendar of the actual overnight schedule.

Low and high incomes

Below $800 of combined net income, the court orders a case-by-case amount, and the obligor’s payment is the lesser of his or her share and 90 percent of the difference between his or her net income and the federal poverty guideline for one person. The statute does not say how to read an income between two schedule rows, and the court’s worksheet tells users to calculate as provided by law when income is not listed; the calculator interpolates between rows and says so.

Frequently asked questions

Official sources

• Florida Statutes 61.30: child support guidelines
• Florida Courts: Child Support Guidelines Worksheet, Form 12.902(e)

This is general information, not legal advice. It is based on the cited Florida statutes, rules and court opinions, and every case turns on its own facts. Confirm how the law applies to your situation with a licensed Florida attorney.