How Pennsylvania Calculates Child Support: The Income Shares Formula

Pennsylvania adds both parents’ monthly net incomes, reads the basic obligation in the 2026 schedule for the number of children and has the obligor pay his or her percentage of it, with child care and health insurance added by income share.

Step 1: Monthly net income

Each party’s monthly net income is gross income, from all sources in the rule’s list, less the deductions Rule 1910.16-2(c) allows, which is the exclusive list; the amounts are converted to a monthly figure (Pa.R.Civ.P. 1910.16-2). Net income, not gross income, is the base.

Step 2: The schedule

Add the two net incomes and read the Basic Child Support Schedule at that combined income for the number of children. The schedule represents the amounts spent on children in intact families, from $1,300 to $30,000 a month in $50 rows (Pa.R.Civ.P. 1910.16-3).

Step 3: The obligor’s percentage

Divide the obligor’s net income by the combined net income and multiply the basic obligation by that percentage (Part C of the formula in 1910.16-4).

A worked example

This is the rule’s own example: monthly net incomes of $5,000 and $2,300 and two children.

StepAmount
Monthly net income: obligor / obligee$5,000 / $2,300
Combined monthly net income$7,300
Basic child support obligation for two children (schedule)$1,960
Obligor’s income share ($5,000 ÷ $7,300)68%
Obligor’s share of basic support$1,333

With one child the amount is $899 and with three $1,567. The Pennsylvania child support calculator reproduces these.

Child care and health insurance

Reasonable child care needed to work or study is allocated by income share, reduced for the federal child care tax credit the eligible party can claim. The health insurance premium for the children, and for others owed support, is allocated too; if the obligee pays it the obligor’s share is added, and if the obligor pays it the obligee’s share is deducted. With $600 of child care the example becomes $1,741, and with a $300 premium paid by the obligee $1,537 (Pa.R.Civ.P. 1910.16-6).

What to gather

Pay stubs and tax returns, records of child care and insurance premiums and a calendar of overnights.

Rounding

The rule’s examples use whole-number percentages and round each dollar result to the nearest dollar, as this calculator does.

Frequently asked questions

What income does Pennsylvania use for child support?

Monthly net income: gross income from all listed sources less the deductions Rule 1910.16-2(c) allows.

Does Pennsylvania add child care to child support?

Yes. Reasonable child care is allocated by income share, reduced for the child care tax credit.

Who pays the health insurance premium in Pennsylvania child support?

It is allocated by income share; the obligor's share is added if the obligee pays it, and the obligee's share is deducted if the obligor pays it.

Does Pennsylvania use a different schedule for each child?

No. The schedule gives one amount for the number of children, from one to six.

How often are the Pennsylvania guidelines updated?

Every four years; the current schedule took effect January 1, 2026.

Official sources

Going through a divorce or custody case in Pennsylvania?

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