The Low Income Table, Insurance and Child Care in Utah
Utah applies the lesser of the regular share and a low income table amount for a parent with under $2,451 of income, never less than $30 in sole custody, and splits the children’s health premiums, uninsured medical costs and work-related child care equally.
The low income table
If a parent’s individual adjusted gross income is under $2,451, the base award is the lesser of the share from the base table and the amount in the low income table for that parent’s income and the number of children; if the combined base obligation is $0 the low income table sets the amount; and if the table has no amount for that cell, the share from the base table is used (Utah Code 81-6-305; Office of Recovery Services guideline). A parent with $1,500 of income and one child owes $134 rather than $208. The low income table does not apply in joint custody.
The $30 minimum
A base child support award in a sole physical custody case may not be less than $30; a parent with $400 of income and one child, with $1,500 for the other parent, owes $30.
Health insurance
The order must require the parents to provide health care coverage and health insurance if available at reasonable cost, and each parent shares equally the out-of-pocket cost of the premium for the child’s portion; the child’s portion is a per capita share of the premium actually paid. Uninsured and unreimbursed medical and dental costs, including co-payments and deductibles, are shared equally (81-6-208).
Child care
Parents share equally the reasonable work-related child care expenses; the other parent starts paying on proof of the expense. A parent who pays $250 for the children’s premium and care shifts $125 a month to the other parent in the calculator (81-6-209). Legislation enacted in 2025 and 2026 adds an ongoing child care expense and a minimal child care award for orders entered or modified after the date the statute sets; this calculator does not compute it, so check the current text of sections 81-6-209.5 and 81-6-306.
Extended parent-time
In sole custody cases the base award is reduced by 50% for each child for periods of at least 25 of 30 consecutive days of extended parent-time, or by 25% for at least 12 of 30 days (81-6-211): $451 and $676 instead of $901. The reduction does not apply in joint custody.
Documents to gather
Premium statements showing the children’s portion, child care invoices and pay records to show where your income falls on the low income table.
Changing an order
The court may adjust an order on a substantial change in circumstances, which can include a material change of 30% or more in a parent’s income, and adjusts the amount if it differs by 15% or more from the guideline amount; after three years either parent can ask for an adjustment if the difference is 10% or more (81-6-212).
Frequently asked questions
What is the Utah low income table?
A table that sets a lower amount for a parent whose adjusted gross income is under $2,451; the lesser of it and the regular share applies.
Does the Utah low income table apply in joint custody?
No.
How does Utah share health insurance premiums?
Equally, for the child's portion of the premium actually paid.
How does Utah share child care?
Equally, for reasonable work-related child care.
When can Utah child support be modified?
On a substantial change in circumstances that moves the guideline amount by 15% or more, or after three years if the difference is 10% or more.
Official sources
- Utah Code 81-6-202 to 81-6-213: calculation and adjustment of child support
- Utah Code 81-6-304: base combined child support obligation table
- Utah Code 81-6-305: low income table
- Utah Courts: instructions for the joint physical custody worksheet
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 Utah statutes, rules and court opinions, and every case turns on its own facts. Confirm how the law applies to your situation with a licensed Utah attorney.