The Foundation: Florida's Income Shares Model
Florida uses the Income Shares Model to calculate child support. Codified in Florida Statute 61.30, this model is based on the principle that children should receive the same proportion of parental income they would have received if the parents lived together.
Unlike some states that base child support solely on the paying parent's income, Florida's model considers both parents' net incomes and the amount of time the child spends with each parent. The result is a guideline amount that the court presumptively applies unless deviation is justified.
Step 1: Determining Each Parent's Net Income
The calculation begins by establishing each parent's net monthly income. Florida law defines income broadly under Fla. Stat. 61.30(2) to include:
- Salary, wages, and commissions
- Bonuses and tips
- Business income (gross receipts minus ordinary and necessary business expenses)
- Disability benefits and workers' compensation
- Unemployment compensation
- Social Security benefits
- Rental income
- Dividends, interest, and royalties
- Pension and retirement income
- Spousal support received from a prior or current case
- Trusts and annuities
Imputed income may be attributed to a parent who is voluntarily unemployed or underemployed. If the court finds that a parent is earning less than they could based on their education, skills, and work history, income may be imputed at the level the parent could reasonably earn.
From gross income, the following allowable deductions are subtracted to arrive at net income:
- Federal, state, and local income taxes (based on the filing status actually used)
- FICA and Medicare taxes
- Mandatory union dues
- Mandatory retirement contributions
- Health insurance premiums (excluding the children's portion)
- Court-ordered child support for other children actually being paid
Step 2: Applying the Guideline Schedule
Once both parents' net monthly incomes are determined, they are combined. The combined net income is then applied to the guideline schedule in Fla. Stat. 61.30(6), which is essentially a table that specifies the minimum child support need based on the combined income and the number of children.
Each parent's share of the guideline amount is proportional to their percentage of the combined net income. For example, if Parent A earns 60% of the combined net income and Parent B earns 40%, Parent A is responsible for 60% of the total child support obligation.
Step 3: Adjustments for Overnights
The number of overnight stays each parent exercises significantly affects the child support calculation. Florida uses a threshold of 73 overnights per year (20% of nights) to determine which formula applies:
- Fewer than 73 overnights: The standard guideline calculation applies, and the non-majority parent pays their proportional share to the majority-time parent.
- 73 or more overnights (substantial time-sharing): An adjusted formula under Fla. Stat. 61.30(1)(a) applies, which accounts for the additional expenses the minority-time parent incurs during their overnights. This typically results in a lower child support obligation for the paying parent.
The overnight adjustment recognizes that a parent who has the child for a significant number of nights bears direct costs -- housing, food, utilities, transportation -- during those periods.
Healthcare and Childcare Add-Ons
In addition to the base guideline amount, child support calculations include add-on expenses that are divided between the parents in proportion to their income shares:
- Health insurance premiums for the child -- The cost of adding the child to a parent's health insurance plan is divided proportionally. The court considers which parent can obtain coverage at a more reasonable cost.
- Non-covered medical, dental, and prescription expenses -- Out-of-pocket healthcare costs not covered by insurance are typically split between the parents according to their income percentages.
- Childcare costs -- Work-related or education-related childcare expenses are added to the guideline calculation and shared proportionally.
These add-ons can significantly increase the total child support obligation beyond the base guideline amount.
Deviating from the Guidelines
The guideline amount creates a rebuttable presumption of the correct child support amount. However, the court may deviate up or down by up to 5% without written findings, or by more than 5% if the court makes specific written findings that the guideline amount is unjust or inappropriate.
Factors that may justify deviation include:
- Extraordinary medical, psychological, or educational needs of the child
- Independent income of the child
- The payment of support for other children from a different relationship
- Seasonal variations in income or expenses
- The particular parenting arrangement and the special needs it creates
- Total available assets of the obligor and obligee
- The impact of the IRS dependency exemption and child tax credit
Modifying Child Support
Child support orders are not permanent. Either parent may petition to modify child support under Fla. Stat. 61.13(1)(a) when there is a substantial change in circumstances that is:
- Significant -- not a minor fluctuation in income
- Material -- directly relevant to the child support calculation
- Involuntary -- the parent did not deliberately reduce income to lower support
- Permanent in nature -- not a temporary condition
Common grounds for modification include job loss, significant income changes, changes in the time-sharing schedule, changes in the child's needs, and changes in health insurance costs.
Enforcement and Consequences
Florida takes child support enforcement seriously. A parent who fails to pay court-ordered child support faces:
- Contempt of court proceedings, which can result in fines or jail time
- Income withholding directly from wages
- Interception of tax refunds
- Suspension of driver's license, professional licenses, and passport
- Liens on real and personal property
- Reporting to credit bureaus
Getting an Accurate Calculation
The child support calculation involves numerous variables, and small errors in income determination or overnight counts can produce significantly different results. If you are establishing, modifying, or enforcing a child support order, working with an attorney who understands the nuances of Fla. Stat. 61.30 helps ensure an accurate and fair outcome.
This article provides general information about Florida child support law and does not constitute legal advice. Every case involves unique facts that may affect the applicable legal analysis.