Net Income and the Table of Incomes in Hawai‘i Child Support
Hawai‘i converts gross monthly income to net income by subtracting federal and Hawai‘i income tax, Social Security and Medicare tax and a $1,693 self-support amount, and measures SOLA income as gross income above a $1,303 set-aside.
The Table of Incomes
The Table of Incomes (Appendix B) lists, for each whole dollar of gross monthly income from $1,304 to $13,001, the net income, the SOLA income and 70% of net income. Net income is gross income minus federal income tax, Hawai‘i income tax, Social Security tax, Medicare tax and a self-support amount of $1,693 a month, and it is never below zero (Appendix B). The court’s automated worksheet applies the same rates to incomes above the table.
What the taxes assume
The table figures use the federal and Hawai‘i income tax brackets for a single filer, Social Security tax of 6.2% up to a $147,000 yearly cap and Medicare tax of 1.45%. The calculator reproduces all 11,698 rows of the table to the cent.
The self-support amount
A $1,693 monthly self-support amount is subtracted from each parent’s income, so a parent whose gross income is below roughly $2,250 a month has no net income on the table and owes only the $91-per-child minimum. The set-aside for SOLA income is smaller, $1,303: SOLA income is gross income above $1,303.
SOLA income
SOLA income is the part of a parent’s gross income that is available to share with the children after the set-aside. It is gross income minus $1,303, never below zero. The two parents’ SOLA incomes are added on Line 8.
What counts as gross income
Gross income is income from all sources, including employment salaries and wages, tips, commissions, bonuses and other pay; income from overtime and additional jobs; spousal support received; and the other items listed in the Guidelines. See the Hawai‘i child support calculator for where to enter it.
Documents that prove income
Bring pay statements and tax returns, and for self-employed parents the income and expense records the self-employed worksheets require.
Not in the calculator
Self-employment income and non-taxable income use separate worksheets (Appendices A-4 and A-5) and are not included. If you have them, use the court’s Excel worksheets and a licensed Hawai‘i attorney.
Frequently asked questions
What is the Hawai‘i Table of Incomes?
Appendix B to the Guidelines, which converts gross monthly income from $1,304 to $13,001 into net income, SOLA income and 70% of net income.
What is the Hawai‘i self-support amount?
$1,693 a month, subtracted along with taxes to get net income.
What is the SOLA set-aside in Hawai‘i?
$1,303 a month: SOLA income is a parent's gross income above that amount.
What happens above $13,001 of gross monthly income in Hawai‘i?
The printed table ends there; the court's automated worksheet applies the same tax rates to higher incomes.
Does Hawai‘i count Social Security and Medicare tax?
Yes. Social Security tax at 6.2% up to a yearly cap and Medicare tax at 1.45% are subtracted when computing net income.
Official sources
- 2024 Hawai‘i Child Support Guidelines
- 2024 Child Support Guidelines Excel Worksheets
- Appendix B: Table of Incomes
- Hawai‘i State Judiciary: Child Support Guidelines
A local family law attorney can review your situation — many offer a free consultation.
This is general information, not legal advice. It is based on the cited Hawaii statutes, rules and court opinions, and every case turns on its own facts. Confirm how the law applies to your situation with a licensed Hawaii attorney.