New York Child Support Law Guide | CSSA Calculator,Modification,Arrears & More

Number of Children	Statutory Percentage	Applied To
1 child	17%	Combined parental income up to the income cap
2 children	25%	Combined parental income up to the income cap
3 children	29%	Combined parental income up to the income cap
4 children	31%	Combined parental income up to the income cap
5 or more children	No less than 35%	Combined parental income up to the income cap

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Section 03

Downward Modification of Child Support Orders

A downward modification is a court order that reduces the amount of child support you are obligated to pay going forward. It does not eliminate arrears already owed. FCA § 451

The Two Pathways to Modification in New York

Under New York law as amended in 2010,there are two separate legal bases for seeking a modification:

Pathway	What You Must Show	Notes
Path 1:Substantial Change in Circumstances	A significant,unanticipated change since the order was entered — such as job loss,major income reduction,serious illness,or gaining custody of the child	This is the traditional pathway and requires a factual showing to the court
Path 2:Three-Year Rule or 15% Income Change	Either (a) three years have passed since the order was entered or last modified,OR (b) either parent's gross income has changed by 15% or more	Available without showing a "substantial change" — just the passage of time or the income shift is enough to file

✅ Key Point:The 3-Year / 15% Rule Many people don't know that if three years have passed since your order was set,you have an automatic right to petition for modification — even without any dramatic change in circumstances. Similarly,if your income has dropped by 15% or more,you qualify. You do not need to wait for a crisis to file.

What Qualifies as a Substantial Change in Circumstances

✓ Involuntary job loss or layoff
✓ Significant reduction in salary,hours,or earning capacity
✓ Serious illness or disability affecting ability to work
✓ Birth or adoption of another child you are legally obligated to support
✓ Change in the custodial parent's income (upward or downward)
✓ Child spending substantially more time with the non-custodial parent
✗ Voluntary reduction in income (quitting your job to earn less)
✗ Disagreement with the original order amount
✗ Temporary loss of income with immediate re-employment

What Modification Does NOT Do

⚠ Critical Understanding A downward modification only affects your going-forward monthly obligation from the date the petition is filed. It does not reduce,eliminate,or waive arrears that have already accrued before your petition date. This is one of the most common misunderstandings among people seeking modification — and why filing promptly is so important.

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File Your Petition Immediately When Circumstances Change

The modification only takes effect from the date your petition is filed — not the date your circumstances changed. If you lost your job three months ago and haven't filed yet,you've already accumulated three months of arrears at the old rate that the modification cannot eliminate. The moment your financial situation changes materially,that is the moment to file.

📞 (917) 730-0850 — Get a case assessment today

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Section 04

Factors That Can Reduce Your Child Support Obligation

Beyond the basic CSSA formula,New York courts may consider various factors that can legitimately reduce your child support obligation. Knowing these factors — and presenting them properly — is where legal representation can make a significant financial difference.

Deductions That Reduce Your CSSA Income Base

These items are subtracted from your gross income before the formula is applied,reducing the income base the percentage is calculated on:

Deduction	How It Works
FICA Taxes (Social Security & Medicare)	The employee portion of Social Security (6.2%) and Medicare (1.45%) taxes actually paid are deducted from gross income
NYC & Yonkers Income Taxes	Local income taxes paid on earned income are deductible from the income base
Support Paid for Other Children	If you are paying support for children from another relationship pursuant to a court order,that amount is deducted
Public Assistance Received	Any public assistance received is excluded from the income calculation
SSI Benefits	Supplemental Security Income is excluded from the income base

Additional Children — One of the Most Important Factors

If you have children from another relationship that you are legally obligated to support,this significantly affects your child support calculation in two ways:

✓ Existing court order: Support you pay pursuant to an existing court order for other children is deducted directly from your gross income before the CSSA formula is applied
✓ Children living with you: If you have children residing in your household whom you are legally obligated to support,the court may apply a lower CSSA percentage that accounts for those additional children
→ The court uses a formula that calculates what you would owe if both sets of children were covered,then applies the proportional share — this typically results in a meaningfully lower obligation

Other Factors the Court May Consider

When income exceeds the statutory cap ($183,000 combined) or in cases where strict application of the formula would be unjust,the court may consider:FCA § 413(1)(f)

✓ The financial resources and needs of the non-custodial parent
✓ The standard of living the child would have enjoyed if the household were intact
✓ The tax consequences to either parent
✓ The non-monetary contributions of either parent to the child's care
✓ The educational needs of either parent
✓ Extraordinary expenses incurred by the non-custodial parent for parenting time visitation
✓ Significant parenting time exercised by the non-custodial parent (discussed below)

Parenting Time and Child Support

📌 Important:NY Does Not Have an Automatic Parenting Time Offset Unlike some other states,New York does not automatically reduce child support based on how much time the non-custodial parent spends with the child. However,substantial parenting time IS a factor the court may consider in determining whether strict application of the formula is unjust or inappropriate. This requires a specific legal argument — not just showing a custody schedule.

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Section 05

Unemployment Rules — Job Loss,Job Search & Imputed Income

Losing your job does not automatically reduce your child support obligation. You must actively pursue modification through the court. In the meantime,New York courts have specific rules about how they treat unemployment and what they may do if they believe you are not making sufficient efforts to find work.

Income Imputation — What It Means and When It Applies

The court has the power to "impute" income — meaning it can assign you a theoretical income level even if you are currently unemployed or earning less than your potential. FCA § 413(1)(b)(5)(v)

Income may be imputed based on:

→ Your recent work history and prior earnings
→ Your educational background and professional qualifications
→ Your demonstrated earning capacity
→ The local job market for your skills
→ Evidence that you voluntarily left employment or reduced your income

⚠ Voluntary Unemployment or Underemployment If the court finds that you voluntarily quit your job,deliberately reduced your income,or are not making sufficient efforts to find work commensurate with your skills,it will likely impute income to you at a level it deems appropriate — and base your support obligation on that imputed amount,not your actual current income.

The Job Search Log — Why It's Essential

When you are unemployed and seeking modification based on job loss,maintaining a detailed job search log is critical. Courts expect to see documented evidence that you are actively and diligently seeking employment. Without this,a judge may impute income to you regardless of your actual situation.

Your job search log should contain for every job application or contact:

✓ Date of application or contact
✓ Company name and address
✓ Position applied for
✓ Method of application (online,in person,through recruiter)
✓ Contact person or hiring manager if known
✓ Result of application (no response,interview,rejected,etc.)
✓ Copies of applications,emails,or correspondence where possible

The Poverty Level Cap — Minimum Support and Maximum Obligation

New York law provides important protections related to the poverty line:FCA § 413(1)(d)

Rule	What the Law Says
Minimum Order	Even if the non-custodial parent has little or no income,the court may set a minimum order of $25 per month — recognizing both the child's need and the parent's obligation
Poverty Level Protection	If the non-custodial parent's income is at or below the federal poverty level (approximately $15,060/year for a single person in 2024),the court may set support at no more than $25/month — protecting the parent from an obligation they genuinely cannot meet
Self-Support Reserve	The court considers the non-custodial parent's need to maintain a basic self-support reserve. If applying the full CSSA formula would reduce the non-custodial parent's income below the poverty level,the court must account for this

📌 Unemployment Insurance Counts as Income Unemployment benefits are considered income for CSSA purposes. If you are receiving unemployment insurance,that amount is included in your income for child support calculation. You should still file for modification if your total income has dropped significantly — the modification will be based on your actual current income including unemployment benefits.

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Section 06

Child Support Arrears — What the Law Says

Child support arrears are past-due support payments that have accumulated when an obligor fails to make court-ordered payments. New York law treats arrears with strict finality — understanding the rules is essential for anyone who has fallen behind.

The Fundamental Rule:Courts Cannot Waive Arrears

⚠ Critical Legal Rule — No Court Can Eliminate Your Arrears Under New York law,once child support arrears have accrued,a court cannot retroactively reduce,waive,forgive,or vacate them. This rule is absolute. FCA § 451(2)(a) and CPLR § 5241 explicitly prohibit retroactive modification of accrued arrears. No judge — regardless of your circumstances — has the power to wipe out money that was already owed and unpaid.

The Only Way Arrears Can Be Eliminated

There is exactly one mechanism under New York law by which child support arrears can be reduced or eliminated:

✅ Voluntary Waiver by the Custodial Parent Only If the custodial parent personally chooses to waive some or all of the arrears owed to them directly,they may do so voluntarily. This waiver must be made knowingly and in writing. No attorney,judge,or agency can force the custodial parent to waive arrears — it is entirely their choice. If the arrears are owed to the state (because the custodial parent received public assistance),the state — not the custodial parent — controls whether those arrears can be compromised.

Interest on Arrears

Child support arrears in New York accrue interest at the rate of 9% per year once they have been reduced to a money judgment. This means a debt that goes unaddressed grows substantially over time — making early action critical.

Enforcement Actions for Non-Payment

New York has broad enforcement powers when child support is not paid. The Support Collection Unit (SCU) can take any of the following actions without a separate court order:

Enforcement Action	Trigger	Details
Income Execution (Wage Garnishment)	Any arrears	Up to 65% of disposable earnings can be withheld directly from paychecks
Driver's License Suspension	4+ months in arrears	NY DMV suspends license;restoration requires payment or payment plan
Professional License Suspension	4+ months in arrears	Includes law,medical,contractor,and other professional licenses
Passport Denial/Revocation	$2,500+ in arrears	Federal action — U.S. passport denied or revoked
Tax Refund Interception	Any arrears	State and federal tax refunds seized and applied to arrears
Bank Account Levy	Judgment entered	Bank accounts frozen and funds seized
Credit Reporting	Any arrears	Arrears reported to credit bureaus
Contempt / Incarceration	Willful non-payment	Judge may order jail time for deliberate non-payment

What an Attorney Can Do About Arrears

While no attorney can make a court eliminate arrears,experienced legal representation can help in several important ways:

✓ Ensure the arrears figure claimed is accurate — errors in SCU accounting are not uncommon
✓ Negotiate a structured payment plan directly with the SCU or custodial parent
✓ File a downward modification to stop the arrears from growing further
✓ Defend against contempt petitions and violation proceedings
✓ Facilitate a voluntary waiver negotiation with the custodial parent where appropriate
✓ Address enforcement actions including license suspension proceedings

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Section 07

Vacating Default Orders — Orders Entered When You Didn't Appear

If you failed to appear in Family Court and a child support order was entered against you in your absence (called a default order),you may have the right to have that order vacated — meaning set aside as if it never happened — and have the case reheard with you present.

What Is a Default Order?

A default order is a court order entered by a judge when one party fails to appear at a scheduled hearing. In child support cases,this typically happens when the non-custodial parent is served with court papers but does not show up to the hearing. The court proceeds without them and enters an order based solely on the petitioner's evidence and representations.

The Legal Standard to Vacate a Default Order

To successfully vacate a default order in New York Family Court,you generally must show two things:CPLR § 5015(a)(1)

Excusable Default

A reasonable excuse for why you did not appear — such as not receiving proper notice,medical emergency,incarceration,or other circumstances beyond your control

Meritorious Defense

A legitimate legal defense or argument on the merits of the case — meaning if you had appeared,you would have had something meaningful to present to the court

Common Excusable Defaults

✓ You were never properly served with the petition and summons
✓ You were served but at an old address and didn't receive the papers
✓ You had a medical emergency or hospitalization on the court date
✓ You were incarcerated and unable to appear
✓ You appeared at the wrong courthouse or at the wrong time due to confusion about the notice
✗ You forgot about the court date
✗ You chose not to appear because you disagreed with the proceeding
✗ You were busy with work

Time Limits for Vacating a Default

⏱ Act Quickly — Time Limits Apply A motion to vacate a default order must generally be filed within one year of the entry of the default order under CPLR § 5015(a)(1). However,courts have discretion and in some circumstances may consider applications filed beyond this period if there is a compelling reason. The sooner you act after learning of the default order,the stronger your position.

What Happens If the Default Order Is Vacated

If the court grants your motion to vacate the default order,the original order is set aside and the case is restored to the calendar for a new hearing — at which you will have the opportunity to appear,present your income information,raise defenses,and have the support amount properly calculated. A successfully vacated default can result in a significantly different support order,particularly if the original order was based on imputed income or inaccurate financial information.

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Do Not Ignore a Default Order

Many people discover a default order has been entered against them only when enforcement begins — their wages are garnished or their license is suspended. At that point,time may already be running on the one-year window to vacate. If you believe an order was entered against you without proper notice or in your absence,consult an attorney immediately to assess whether a vacatur motion is viable.

📞 (917) 730-0850 — Speak with a specialist about your default order

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Section 08

What Happens If You Default — Don't Show Up to Court

Failing to appear at a scheduled Family Court hearing is one of the most damaging things you can do to your child support case. The consequences are immediate,significant,and can follow you for years.

Immediate Consequences of Not Appearing

What Happens	Timeline	Impact
Default Order Entered	Same day as missed hearing	Court enters a support order based solely on the other side's presentation — often at an inflated amount based on imputed income
Income Imputation	At the time of default order	Without your financial information,the court will impute income — often based on prior earnings or earning capacity — potentially resulting in a much higher order than your actual income warrants
Retroactive Support Calculated	From date petition was filed	Support is ordered retroactively to the date the petition was filed — meaning you may immediately owe months of back support as arrears on day one
Bench Warrant (Violation Matters)	If it was a violation/enforcement hearing	A warrant for your arrest may be issued if you fail to appear at a violation or contempt hearing
Enforcement Actions Begin	Shortly after order entered	SCU begins wage garnishment,license suspension proceedings,and other enforcement immediately

🚨 Never Miss a Family Court Date The consequences of absence are almost always worse than anything that would happen if you appeared — even without an attorney. If you cannot appear,contact the court immediately to request an adjournment. If you have an attorney,notify them immediately. Walking in without counsel is far better than not walking in at all.

If You've Already Defaulted — What To Do Now

1 Contact an attorney immediately — assess whether a motion to vacate the default is viable
2 Gather documentation of your reason for not appearing if it was a genuine emergency
3 Document your actual income — pay stubs,tax returns,bank statements — to show what the correct order should be
4 Do not ignore the order — non-payment of a default order builds arrears at the same rate as any other order
5 Act quickly — time limits on vacatur motions are strict

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Section 09

Child Care Add-On — How Childcare Costs Are Allocated

In addition to the basic CSSA support obligation,New York courts may order the non-custodial parent to contribute to the cost of child care expenses. This is called a child care add-on and it is separate from — and on top of — the base support obligation. FCA § 413(1)(c)(4)

When Child Care Add-Ons Apply

Child care costs are added to the basic support obligation when the custodial parent incurs childcare expenses as a result of:

✓ Employment — working while the child needs care
✓ Seeking employment — actively job searching
✓ Attending school or vocational training for job preparation

How the Add-On Is Calculated

Child care add-on costs are divided between the parents in the same proportion as their incomes — your pro rata share. This is the same percentage used in the basic support calculation.

📌 Example If your income is 60% of the combined parental income and the custodial parent pays $1,200/month in qualifying childcare,your add-on obligation would be 60% × $1,200 = $720/month added to your basic child support obligation. This can significantly increase the total amount you pay.

Important Limitations on Child Care Add-Ons

✓ The childcare expenses must be actually incurred and documented — not hypothetical
✓ The childcare provider must be a legitimate provider (licensed daycare,after-school program,babysitter,etc.)
✓ The court considers the tax benefit the custodial parent receives from the Dependent Care Tax Credit
✓ If childcare expenses change significantly (child starts school,stops needing care),the add-on can be modified
✗ Childcare provided by a family member without payment is generally not included
✗ The custodial parent's childcare choice cannot be unreasonable or unnecessarily expensive

Educational and Health Care Add-Ons

Beyond childcare,courts may also add on:FCA § 413(1)(c)(5)&(6)

✓ Health insurance premiums — the cost of adding the child to either parent's health insurance,allocated pro rata
✓ Unreimbursed medical expenses — out-of-pocket medical,dental,and prescription costs not covered by insurance,allocated pro rata
✓ Educational expenses — private school tuition,tutoring,or special educational needs that the court deems appropriate

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Section 10

Retroactive Support — From the Date the Petition Was Filed

One of the most significant — and most misunderstood — aspects of New York child support law is retroactivity. When a child support order is finally entered after hearings and legal proceedings,the obligation does not start on the day the judge signs the order. It starts much earlier.

The Retroactivity Rule

⚠ Critical Rule:Support Runs From the Date the Petition Was Filed Under New York law,child support is retroactive to the date the petition was filed with the court — not the date the order is entered. FCA § 440(1-a) This means that if there are months of court appearances and adjournments between when the case was filed and when the final order is signed,you may immediately owe months of back support as arrears the moment the order is entered — even though the order was just signed today.

How Retroactive Support Creates Instant Arrears

📌 Real Example The petition is filed on January 1. After multiple court dates and adjournments,the final order is entered on July 1 at $1,500/month. The order is retroactive to January 1 — meaning you immediately owe 6 months × $1,500 = $9,000 in arrears on the day the order is signed,even if you never missed a single court date and cooperated throughout.

Voluntary Payments Made Before the Order

If you made voluntary payments to the custodial parent during the period between the filing date and the order date,those payments may be credited against the retroactive obligation — but only if they are properly documented. Informal payments without receipts or records are difficult to prove and may not be credited.

✓ Keep records of every payment made — receipts,bank transfers,money order stubs,Venmo/Zelle records
✓ Ideally make payments by check or electronic transfer so there is a paper trail
✓ Have your attorney formally document any prior voluntary payments during the proceedings
✗ Do not make cash payments — they are nearly impossible to prove and are frequently disputed

Retroactivity on Modification Orders

The same rule applies to modification petitions. When you file a petition to modify your support order,the modification — if granted — is retroactive to the date you filed the modification petition,not the date the new order is entered. This is why filing your modification petition immediately when your circumstances change is so critical — every week you delay is a week at which arrears accumulate at the higher rate.

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File Immediately — The Date You File Is Everything

Whether you're seeking an initial order or a modification,the filing date determines your retroactivity exposure. An attorney can file your petition quickly and properly,protecting you from additional months of accumulating retroactive obligations that could have been avoided.

📞 (917) 730-0850 — Get help filing promptly

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Section 11

Self-Employment Rules — How the Court Calculates Your Income

Self-employed individuals face a uniquely complex child support calculation because the court does not simply accept your tax returns at face value. New York courts apply a rigorous analysis of business income and expenses,and can impute additional income based on lifestyle,cash flow,and business operations.

How the Court Defines Self-Employment Income

For CSSA purposes,self-employment income is defined as:FCA § 413(1)(b)(5)(iii)

"Gross receipts minus ordinary and necessary expenses required to produce such income."

This means the court starts with your total business revenue,not your net take-home. It then allows deductions only for expenses it considers ordinary and necessary — which may differ from what the IRS allows as deductions on your tax return.

What the Court Will and Will Not Allow as Deductions

Expense Type	Court Treatment
Actual business operating expenses (rent,supplies,employees,equipment costs)	Generally allowed if legitimate and documented
Depreciation deductions	Often disallowed or reduced — courts recognize depreciation is a non-cash accounting entry,not an actual cash outflow
Vehicle expenses	Scrutinized carefully — only the business-use portion is allowed,and courts look for personal use mixed in
Meals and entertainment deductions	Heavily scrutinized — courts frequently disallow these as personal expenses disguised as business expenses
Home office deductions	Allowed only if the space is genuinely dedicated exclusively to business use
Cash income not reported on taxes	Courts can consider lifestyle evidence and bank deposits to impute unreported cash income
Family members on payroll	Scrutinized — payments to relatives may be added back to income if they appear to be income-reducing arrangements

Documentation a Self-Employed Parent Must Provide

📁 Be Prepared to Produce All of the Following

✓ Last 2–3 years of personal federal and state tax returns (all pages and schedules)
✓ Last 2–3 years of business tax returns (Schedule C,S-Corp,Partnership,or LLC returns)
✓ Year-to-date profit and loss statement
✓ Personal bank statements — typically 12 months
✓ Business bank statements — typically 12 months
✓ Any 1099 forms received
✓ Documentation of claimed business expenses with receipts
✓ Corporate records if operating as an LLC,S-Corp,or corporation

Lifestyle Analysis — When Courts Look Beyond Tax Returns

If there is a significant disparity between your reported income and your apparent lifestyle — the car you drive,where you live,how you vacation — the court may conduct a lifestyle analysis to determine whether your actual income exceeds what your tax returns reflect. Evidence of significant cash deposits,large personal expenditures,or a standard of living inconsistent with reported income can lead to substantial income imputation.

⚠ The Most Important Warning for Self-Employed Parents If there are portions of your income that are not fully reported on your tax returns,presenting your taxes as your complete income picture in Family Court creates a serious problem. Your attorney needs to know your complete and accurate financial picture to represent you effectively and ethically. Inconsistencies between lifestyle and reported income are often identified by the other side and can severely damage your credibility with the judge.

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Self-Employed Cases Require Specialized Representation

Self-employment income disputes are the most contested and outcome-variable area of child support law. The difference between a well-presented and a poorly-presented self-employment income case can mean thousands of dollars per year in your support obligation. Having an attorney who understands how to present business financials in Family Court is essential — not optional.

📞 (917) 730-0850 — Discuss your self-employment situation

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Section 12

Other Key Child Support Laws Every Payor Should Know

Duration of Child Support in New York

Child support in New York continues until the child reaches age 21 — not 18 as in many other states. FCA § 413(1)(a) This means your obligation can span a longer period than expected,making the accuracy of the initial order even more financially significant.

Emancipation — When Support Can End Before 21

Support may terminate before age 21 in limited circumstances called emancipation:

✓ The child marries
✓ The child enters full-time active military service
✓ The child becomes fully economically self-supporting and no longer resides with the custodial parent
✓ The child establishes an independent household with a partner
✗ The child turning 18 alone does not terminate support in NY
✗ The child attending college does not automatically terminate support

Order of Protection and Child Support Are Separate

Child support obligations exist independently of any order of protection between the parents. An order of protection does not eliminate or suspend the obligation to pay child support — and vice versa. Attempting to use one to avoid the other will not succeed in court.

Paternity and Child Support

In New York,a man who has signed an Acknowledgment of Paternity or been adjudicated as the father by court order is legally obligated to pay child support regardless of how much time he spends with the child. However,if paternity was improperly established,there are limited circumstances in which paternity can be challenged — which would also affect the support obligation. FCA § 516-a

Interstate Child Support — When Parents Live in Different States

When parents live in different states,child support is governed by the Uniform Interstate Family Support Act (UIFSA). FCA § 580 Generally,the state that entered the original order retains jurisdiction to modify it as long as either parent or the child still lives there. Interstate cases are complex and almost always benefit from legal representation.

Child Support Cannot Be Discharged in Bankruptcy

Child support arrears and ongoing obligations are non-dischargeable in federal bankruptcy. Filing for bankruptcy will not eliminate child support debt — it continues to accrue and remains enforceable regardless of any bankruptcy proceeding.

The Right to an Attorney in Family Court

New York law provides that in certain Family Court proceedings — particularly those involving violations and enforcement that may result in incarceration — the respondent has the right to assigned counsel if they cannot afford an attorney. FCA § 262 If you are facing a violation petition that could result in jail,and you cannot afford an attorney,inform the court and request assigned counsel.

Support Collection Unit (SCU) — Understanding Their Role

The Support Collection Unit is a government agency within the New York State Office of Temporary and Disability Assistance. When a child support case is filed through Family Court,the SCU typically becomes involved in collection and enforcement. Understanding who you are dealing with:

→ The SCU processes and distributes payments in cases that go through the system
→ They handle income executions,license suspensions,and tax intercepts administratively — without returning to court
→ All payments should be made through the SCU when your case is assigned to them — direct payments to the custodial parent may not be credited
→ The SCU's records are presumed accurate — errors do occur but the burden of disproving them falls on you

🔗 Key NY Child Support Resources
• NYC Child Support Calculator:nyc.gov HRA Calculator
• NY Courts Family Court Information:nycourts.gov/family
• NY Child Support Standards Act:Family Court Act § 413
• Support Collection Unit:1-888-208-4485

① Gross Annual Income Entered
② Income Capped at $193,000?
③ Income Used in Calculation
④ CSSA Percentage Applied
⑤ Estimated Annual Obligation

Understanding Child Support Law in New York

CSSA Percentages — How Child Support Is Calculated in New York

Statutory Percentages by Number of Children

How the Formula Works — Step by Step

What Counts as Income Under the CSSA

When an Attorney Can Make a Difference on the Formula

New York Child Support Estimator

🧮 NY Child Support Estimator