Parents in Manhattan and throughout New York can agree to a child support amount that differs from the statutory formula, but only if the agreement meets specific legal requirements. Under Domestic Relations Law (DRL) 240(1-b), the Child Support Standards Act (CSSA) establishes a percentage-based formula that produces what courts call the “presumptively correct” amount of support. However, the law also allows parents to deviate from that amount through mediation or negotiation, as long as they calculate the guideline figure first, state it in the agreement, and explain why they chose a different number.
At The Law Office of Ryan Besinque, Manhattan child support attorney Ryan Besinque helps parents in New York City understand the CSSA formula and negotiate child support arrangements that reflect their family’s actual needs. We guide clients through both the calculation process and the mediation process so that any agreement is legally enforceable and fair to both parents and children.
This guide explains how the CSSA formula works step by step, what the current income cap and thresholds mean, and when parents can deviate from the guidelines in mediation. Call The Law Office of Ryan Besinque at (929) 251-4477 to discuss how New York’s child support formula may apply to your case and whether a deviation through mediation may be appropriate.
What Is the Child Support Standards Act?
The Child Support Standards Act governs how child support is calculated in New York. It appears in two parallel statutes: DRL 240(1-b) for divorce actions in the Supreme Court and Family Court Act 413 for support proceedings in Family Court. Both statutes use the same basic formula.
The CSSA was enacted in 1989 to bring consistency to child support awards across the state. Before the CSSA, judges had wide discretion, and support amounts varied significantly from case to case. The formula is designed to ensure that children share in the financial resources of both parents, even after the parents separate.
Every child support order or agreement in New York must comply with the CSSA. These requirements are mandatory and cannot be waived by the parties or counsel. When an agreement deviates from the CSSA, DRL 240(1-b)(h) requires specific recitals. If those recitals are missing, the agreement’s basic child support provisions may be set aside as unenforceable.
Key Takeaway: The CSSA is not optional. Every child support order or agreement in New York must include the guideline calculation, even if the parents agree to a different amount.
How Does the CSSA Formula Calculate Support?
The CSSA uses a three-step process to determine the basic child support obligation.
Step 1: Determine Combined Parental Income
The court first calculates each parent’s gross income as it should have been reported on the most recent federal income tax return. This includes wages, salary, investment income, workers’ compensation, disability benefits, unemployment insurance, Social Security benefits, pensions, and annuity payments, among other sources.
Certain deductions are then subtracted, including Federal Insurance Contributions Act (FICA) taxes actually paid, New York City or Yonkers income taxes actually paid, and child support paid for other children under a prior court order. The result for each parent is their adjusted gross income under the CSSA. Both parents’ adjusted incomes are then added together to produce the combined parental income.
Step 2: Apply the Statutory Percentages
The combined parental income up to the statutory cap is multiplied by a percentage based on the number of children. These percentages are fixed by statute and have not changed since the CSSA was enacted in 1989.
| Number of Children | CSSA Percentage |
|---|---|
| 1 child | 17% |
| 2 children | 25% |
| 3 children | 29% |
| 4 children | 31% |
| 5 or more children | 35% (minimum) |
As of March 1, 2026, the combined parental income cap is $193,000. This cap increased from $183,000 and is adjusted every two years based on the Consumer Price Index for All Urban Consumers (CPI-U) published by the United States Department of Labor. The formula automatically applies to income up to this cap. For combined income above $193,000, the court has discretion to apply the percentages, consider ten statutory factors, or use a combination of both.
Step 3: Prorate Between Parents
The total child support obligation is divided between the parents based on each parent’s share of the combined income. For CSSA purposes, the noncustodial parent is generally the parent with less parenting time. In equal-time arrangements, however, New York courts often treat the higher-earning parent as the noncustodial parent for child-support-calculation purposes.
For example, if the combined parental income is $150,000 and there are two children, the basic child support obligation is $37,500 per year (25%). If one parent earns 60% of the combined income and is the noncustodial parent, that parent’s share is $22,500 per year, or $1,875 per month.
Key Takeaway: The CSSA formula applies a fixed percentage to combined parental income up to the $193,000 cap (effective March 1, 2026), then divides the obligation between parents based on their share of income.
What Expenses Does the Formula Cover?
Basic child support is intended to cover a child’s fundamental needs: food, clothing, and shelter. However, the CSSA also requires parents to share certain mandatory add-on expenses on top of the basic obligation.
These mandatory add-ons include the cost of health insurance for the child, unreimbursed medical expenses, and child care expenses that allow the custodial parent to work or attend school or job training. Each of these expenses is typically divided between parents based on their pro rata share of the combined income, the same proportional split used for the basic obligation.
The court may also order additional discretionary expenses, including private school tuition or educational costs, under DRL 240(1-b)(c)(7). These are not automatic. The court considers each family’s circumstances, the educational background of the parents, and the child’s needs before ordering them. Costs like extracurricular activities, summer camps, and tutoring are not included in the basic formula, though parents in mediation often address these expenses as part of their overall agreement.
Key Takeaway: Basic support covers food, clothing, and shelter. Health insurance, unreimbursed medical costs, and work-related child care are mandatory add-ons split proportionally between parents.
What Happens When Income Exceeds the Cap?
When the combined parental income exceeds $193,000, the court is not required to apply the CSSA percentages to the excess. Under DRL 240(1-b)(c)(3), the court determines additional support for income above the cap by considering ten statutory factors listed in DRL 240(1-b)(f), applying the child support percentage, or using both methods.
These ten factors are sometimes called the “paragraph (f) factors” and include considerations such as each parent’s financial resources, the child’s physical and emotional health and special needs, and the standard of living the child would have enjoyed if the family had stayed together. The court must explain its reasoning when it bases support on income above the cap.
In higher-income cases, parents who mediate may want to address how support will be handled on income above the statutory cap rather than leave that issue for the court.
Key Takeaway: Courts are not required to apply the CSSA formula to income above $193,000. Instead, they may consider ten statutory factors, apply the percentage, or combine both approaches.
What Are the Ten Statutory Factors for Deviation?
When a court finds that the guideline amount of child support is “unjust or inappropriate,” it may deviate from the formula. The same factors apply whether the court is adjusting support on its own or reviewing a mediated agreement. Under DRL 240(1-b)(f), the ten factors are:
- The financial resources of the custodial parent, the noncustodial parent, and the child
- The physical and emotional health of the child, including special needs and aptitudes
- The standard of living the child would have enjoyed had the household remained intact
- The tax consequences to the parties
- The nonmonetary contributions each parent will make toward the care and well-being of the child
- The educational needs of either parent (e.g., tuition, student loans)
- Whether the gross income of one parent is substantially less than the other parent’s gross income
- The needs of other children the noncustodial parent is supporting, provided this does not diminish the child’s right to support
- Extraordinary expenses incurred by the noncustodial parent in exercising visitation, or expenses incurred by the custodial parent that are substantially reduced because of extended visitation
- Any other factors the court determines are relevant
These factors give both courts and mediating parents a framework for justifying a deviation. In mediation, parents commonly rely on factors like shared parenting time (factor 9), nonmonetary contributions (factor 5), and the child’s specific needs (factor 2) to explain why a different amount better serves their family.
Key Takeaway: New York law lists ten specific factors that courts and parents may use to justify a deviation from the CSSA guideline amount. Any deviation must reference one or more of these factors.
Can Parents Deviate from the Formula in Mediation?
Parents can agree to a child support amount that differs from the CSSA guideline, but the agreement must satisfy four specific legal requirements. Under DRL 240(1-b)(h), a valid deviation agreement must include the following:
- An acknowledgment that both parents have been advised of the CSSA provisions
- A statement that the basic child support obligation under the CSSA would presumptively result in the correct amount of support
- The specific dollar amount that the CSSA guideline would have produced
- The reasons the agreement provides for a different amount
If any of these elements is missing, the agreement may be deemed unenforceable. Courts have treated defective agreements as nullities, meaning the custodial parent can seek a new support order from scratch regardless of what the parties agreed to.
This is a critical point in mediation or settlement negotiations. Any agreement that deviates from the guideline amount should include all required CSSA disclosures.
Key Takeaway: Parents can deviate from the CSSA in mediation, but the agreement must state the guideline amount, acknowledge the CSSA, and explain the reasons for the deviation. Missing any element can make the agreement unenforceable.
How Does Mediation Handle Child Support Differently?
Mediation allows parents to design child support arrangements that reflect their family’s actual financial reality, rather than relying solely on a mathematical formula. While the CSSA formula must always be calculated, mediation gives parents the flexibility to adjust the final amount and to address expenses the formula does not cover.
One common issue in mediation is shared parenting time. The CSSA formula does not adjust based on how much time the child spends with each parent. A noncustodial parent who has the child 49% of the time pays the same basic support as one who has the child 10% of the time. In mediation, parents can acknowledge this by agreeing to a lower basic support payment while committing to directly cover certain expenses when the child is in their care.
Parents in mediation also have the freedom to create structures the formula does not address. Some examples include using a joint bank account for children’s expenses where each parent deposits a set amount monthly, dividing extracurricular and educational costs in proportions different from the pro rata shares, applying the CSSA formula to an income cap higher or lower than the statutory amount, and building in automatic adjustment provisions tied to income changes so the agreement stays current without returning to court.
These arrangements are particularly useful for families in the city, where costs for private school tuition, after-school programs, and enrichment activities can be substantial. A mediated agreement can address these expenses specifically, rather than leaving them to future disputes.
Key Takeaway: Mediation allows parents to account for shared parenting time, address expenses the formula does not cover, and build flexible adjustment provisions into the agreement, as long as the CSSA guideline amount is calculated and stated.
What Happens if Support Drops a Parent Below the Poverty Level?
The CSSA includes protections for lower-income parents. If the basic child support obligation would reduce the noncustodial parent’s income below the federal poverty level for a single person, currently $15,960 as of March 1, 2026, the support obligation is reduced to $25 per month. The court may adjust this amount if it finds the $25 figure unjust or inappropriate based on the ten statutory factors.
If the obligation would reduce the noncustodial parent’s income below the Self-Support Reserve (SSR) but not below the poverty level, the support obligation is $50 per month or the difference between the parent’s income and the SSR, whichever is greater. The SSR is $21,546 as of March 1, 2026, increased from $21,128.
These thresholds are updated annually and published in New York’s Child Support Standards Chart. Parents in mediation should keep these minimum-support rules in mind when negotiating any deviation from the guideline amount.
Key Takeaway: New York law protects lower-income parents by reducing the child support obligation to $25 or $50 per month when payment would push the noncustodial parent below the poverty level or Self-Support Reserve.
How Is Shared Custody Handled Under the CSSA?
The CSSA does not include an explicit exception for shared custody or 50/50 parenting time. Even when parents split time equally, the statute still requires a guideline calculation. In the landmark case Bast v. Rossoff, the New York Court of Appeals held that none of the mandatory steps under the CSSA can be waived, even in shared custody situations.
In equal shared-custody cases, New York courts often designate the higher-earning parent as the noncustodial parent for child-support-calculation purposes. This designation is solely for CSSA compliance and does not affect the custody order or decision-making rights. After calculating the guideline amount, the court or the parents may then consider a deviation based on the paragraph (f) factors, particularly factor 9 regarding visitation expenses.
The Third Department case Baraby v. Baraby confirmed this approach, holding that in equal-time arrangements, the higher-earning parent is deemed the noncustodial parent for calculation purposes. A deviation from the guideline may well be appropriate, but the calculation itself is mandatory.
For parents mediating their child support, this means that even a perfectly equal parenting schedule does not eliminate the need for a CSSA calculation. However, it does provide a strong basis for negotiating a deviation that reflects the shared financial reality of both households.
Child Support Attorney in Manhattan – Besinque Law
Ryan Besinque, Esq.
Ryan Besinque, Esq., is a dedicated divorce and family law attorney in Manhattan with over a decade of experience handling child support, custody, spousal support, and divorce matters. He is licensed to practice in both New York and California, and has represented hundreds of clients across Brooklyn, the Bronx, Queens, Westchester County, and Nassau County. He also provides legal services to indigent individuals through the Manhattan Assigned Counsel Panel.
Mr. Besinque earned his Juris Doctor from the University of San Diego School of Law, where he graduated in the top third of his class, served as President of Phi Delta Honors, and received the CALI Award for Family Law. His approach emphasizes clear communication and collaboration, with a focus on helping parents reach workable agreements that prioritize their children’s needs.
What Must a Mediation Agreement Include?
A child support agreement reached through mediation must meet the same legal standards as any other child support stipulation. Courts throughout New York City will not accept an agreement that lacks the required CSSA recitations.
At a minimum, the agreement must contain several specific elements. Omitting any of them can give a court grounds to reject the agreement entirely.
- Each parent’s gross income and the calculation of adjusted gross income under the CSSA
- The combined parental income
- Each parent’s pro rata share of the combined income
- The basic child support obligation as calculated under the CSSA percentages
- The allocation of mandatory add-on expenses, including health insurance, unreimbursed medical costs, and child care
- If deviating from the guideline amount, the specific CSSA figure and the reasons for deviation referencing the paragraph (f) factors
- An acknowledgment that both parents were advised of the CSSA and understand that the guideline amount is presumptively correct
Before submission to the court, the final written agreement should be reviewed carefully to confirm that all required CSSA recitals and calculations are included.
Key Takeaway: A mediation agreement must include the full CSSA calculation, the guideline amount, the agreed-upon amount, and the reasons for any deviation. Courts will reject agreements that omit these elements.
Can Child Support Be Modified After Mediation?
A child support order or agreement can be modified in New York under certain circumstances, regardless of whether it was originally established through mediation or litigation. Under DRL 236(B)(9)(b), either parent may seek a modification if there has been a substantial change in circumstances.
New York law also allows modification when three years have passed since the order was entered, last modified, or adjusted, or when either parent’s income has changed by 15% or more since the order was entered, last modified, or adjusted. These thresholds apply whether the original agreement followed the CSSA guidelines or included a negotiated deviation.
Parents who mediate their child support agreement may want to include their own modification provisions. Many families build in automatic adjustment clauses tied to income changes, cost-of-living increases, or the child reaching specific milestones like starting private school or turning 18. These provisions can reduce the need for future court appearances and help both parents plan ahead.
Key Takeaway: Child support can be modified after three years, a 15% income change, or a substantial change in circumstances. Mediated agreements can include built-in adjustment provisions to avoid future court proceedings.
Work with an Experienced New York Child Support Lawyer
Working through the child support formula and understanding your options for mediation takes time and careful attention to detail. Whether you are trying to calculate the guideline amount, negotiate a fair deviation, or review an existing agreement, the process affects both your finances and your child’s well-being.
Manhattan family law attorney Ryan Besinque has represented parents in child support, custody, and divorce matters, including cases filed at the New York County Family Court at 60 Lafayette Street and the New York County Supreme Court. At The Law Office of Ryan Besinque, our child support lawyers help you understand the CSSA formula, evaluate whether a deviation is appropriate, and ensure your agreement meets every legal requirement so it holds up in court.
Call The Law Office of Ryan Besinque at (929) 251-4477 for a free and confidential consultation. Our office at 115 W 25th Street in Manhattan serves families throughout New York City and nearby counties, including Brooklyn, the Bronx, Queens, and Westchester County.
