231 Pa. Code § 1910.16-4
PART A. CALCULATION OF MONTHLY NET INCOME
| OBLIGOR | OBLIGEE | ||
| 1. | Total Gross Income per pay period (See Pa.R.C.P. No. 1910.16-2(a)) | ||
| 2. | Deductions (See Pa.R.C.P. No. 1910.16-2(c)) | ( ) | ( ) |
| 3. | Net Income (line 1 minus line 2) | ||
| 4. | Conversion to Monthly Net Income (if pay period is other than monthly) |
PART B. SPOUSAL SUPPORT OR ALIMONY PENDENTE LITE
| Without Dependent Children | With Dependent Children | ||
| 5. | Obligor's Monthly Net Income (line 4) | ||
| 6. | Obligor's child support, spousal support, alimony pendente lite or alimony obligations to children or former spouses who are not part of this action, if any. (See Pa.R.C.P. No. 1910.16-2(c)(2)) | ( ) | ( ) |
| 7. | Obligor's Net Income available for spousal support or alimony pendente lite (line 5 minus line 6) | ||
| 8. | Obligor's Net Income percentage for spousal support or alimony pendente lite | × 33% | × 25% |
| 9. | Obligor's proportionate share of spousal support or alimony pendente lite (line 7 multiplied by line 8) | ||
| 10. | Obligee's Monthly Net Income (line 4) | ||
| 11. | Obligee's Net Income percentage for spousal support or alimony pendente lite | × 40% | × 30% |
| 12. | Obligee's proportionate share of spousal support or alimony pendente lite (line 10 multiplied by line 11) | ||
| 13. | Preliminary Monthly Spousal Support or Alimony Pendente Lite amount (line 9 minus line 12-if the result is less than zero, enter a zero on line 13) | ||
| 14. | Adjustments for Part E Additional Expenses (See Pa.R.C.P. No. 1910.16-6) | ||
| 15. | Total Monthly Spousal Support or Alimony Pendente Lite Amount (line 13 plus or minus line 14, as appropriate) |
PART C - BASIC CHILD SUPPORT
| OBLIGOR | OBLIGEE | ||
| 16. | Monthly Net Income (line 4 and add the child's monthly Social Security Disability or Retirement Derivative benefit amount, if any, to the Monthly Net Income of the party receiving the benefit pursuant to Pa.R.C.P. No. 1910.16-2(b)(2)(i) or (ii). | ||
| 17. | Preliminary Monthly Spousal Support or Alimony Pendente Lite amount, if any. (line 13) | ( ) | + |
| 18. | Adjusted Monthly Net Income (for obligor, line 16 minus line 17; for obligee, line 16 plus line 17) | ||
| 19. | Combined Monthly Net Income (obligor's line 18 plus obligee's line 18) | ||
| 20. | Basic Child Support Obligation (determined from child support schedules in Pa.R.C.P. No. 1910.16-3 based on the number of children and line 19) | ||
| 21. | Net Income expressed as a percentage of Combined Monthly Net Income (line 18 divided by line 19 and multiplied by 100) | % | % |
| 22. | Preliminary Monthly Basic Child Support Obligation (line 20 multiplied by line 21) | ||
| 23. | Child's Social Security Derivative Disability or Retirement Benefit. (if the benefits are paid to the obligee, enter the benefit amount on the line for the party whose retirement or disability created the child's benefit pursuant to Pa.R.C.P. No. 1910.16-2(b)) | ||
| 24. | Adjusted Monthly Basic Child Support Obligation (line 22 minus line 23-if the result is less than zero, enter a zero on line 24) |
PART D. SUBSTANTIAL OR SHARED PHYSICAL CUSTODY ADJUSTMENT, IF APPLICABLE (See subdivision (c))
| 25.a. | Percentage of time obligor spends with children (divide number of overnights with the obligor by 365 and multiply by 100) | % |
| b. | Subtract 30% | ( 30%) |
| c. | Difference (line 25a minus line 25b) | % |
| d. | Obligor's Adjusted Percentage Share of the Basic Monthly Support Obligation (line 21 minus line 25c) | % |
| e. | Obligor's Preliminary Adjusted Basic Monthly Support Obligation (line 20 multiplied by line 25d) | |
| f. | Further adjustment, if necessary under subdivision (c)(2) | |
| g. | Obligor's Adjusted Basic Child Support Amount |
PART E. ADDITIONAL EXPENSES (See Pa.R.C.P. No. 1910.16-6)
| 26.a. | Obligor's Share of Child Care Expenses | |
| b. | Obligor's Share of Health Insurance Premium (if the obligee is paying the premium) | |
| c. | Obligee's Share of the Health Insurance Premium (if the obligor is paying the premium) | ( ) |
| d. | Obligor's Share of Unreimbursed Medical Expenses | |
| e. | Other Additional Expenses | |
| f. | Total Additional Expenses (add lines 26a, b, d, and e, then subtract line 26c) | |
| 27. | Obligor's Total Monthly Support Obligation (line 24 or 25g plus line 26f, if applicable) |
PART I. BASIC CHILD SUPPORT
| OBLIGOR | OBLIGEE | ||
| 1. | Total Gross Income Per Pay Period (See Pa.R.C.P. No. 1910.16-2(a)) | ||
| 2. | Deductions (See Pa.R.C.P. No. 1910.16-2(c)) | ( ) | ( ) |
| 3. | Net Income (line 1 minus line 2) | ||
| 4. | Conversion to Monthly Amount (if pay period is other than monthly) Include the child's monthly Social Security derivative benefit amount, if any, in the monthly net income of the party receiving the benefit pursuant to Pa.R.C.P. No. 1910.16-2(b)(2)(i) or (ii). | ||
| 5. | Combined Total Monthly Net Income (obligor's line 4 plus obligee's line 4) | ||
| 6. | Basic Child Support Obligation (determined from schedule at Pa.R.C.P. No. 1910.16-3 based on number of children and line 5 ) | ||
| 7. | Net Income Expressed as a Percentage Share of Income (divide line 4 by line 5 and multiply by 100) | % | % |
| 8. | Each Party's Preliminary Monthly Share of the Basic Child Support Obligation (multiply line 6 and 7) | ||
| 9. | Child's Social Security Derivative Disability or Retirement Benefit (if the benefits are paid to the obligee, enter the benefit amount on the line for the party whose retirement or disability created the child's benefit) | ||
| 10. | Each Party's Adjusted Monthly Share of the Basic Child Support Obligation (line 8 minus line 9-if the result is less than zero, enter a zero on line 10) |
PART II. SUBSTANTIAL OR SHARED PHYSICAL CUSTODY ADJUSTMENT, IF APPLICABLE (See subdivision (c))
| 11. a. | Percentage of Time Obligor Spends with Children (divide number of overnights with the obligor by 365 and multiply by 100) | % |
| b. | Subtract 30% | ( %) |
| c. | Obligor's Adjusted Percentage Share of the Basic Monthly Support Obligation (subtract result of calculation in line 11b from line 7) | % |
| d. | Obligor's Preliminary Adjusted Share of the Basic Monthly Support Obligation (multiply line 11c and line 6) | |
| e. | Further adjustment, if necessary under subdivision (c)(2) | |
| f. | Obligor's Adjusted Share of the Basic Child Support Amount (Total of line 11d and line 11e) |
PART III. ADDITIONAL EXPENSES (See Pa.R.C.P. No. 1910.16-6)
| 12. a. | Obligor's Share of Child Care Expenses | |
| b. | Obligor's Share of Health Insurance Premium (if the obligee is paying the premium) | |
| c. | Obligee's Share of the Health Insurance Premium (if the obligor is paying the premium) | ( ) |
| d. | Obligor's Share of Unreimbursed Medical Expenses | |
| e. | Other Additional Expenses | |
| f. | Total Additional Expenses (add lines 12a, b, d, and e, then subtract line 12c) | |
| 13. | Obligor's Total Monthly Support Obligation (add line 10 or 11 fand line 12f, if applicable) |
PART IV. SPOUSAL SUPPORT OR APL with dependent children
| 14. | Obligor's Monthly Net Income (line 4) | |
| 15. | Obligor's Support, Alimony Pendente Lite or Alimony Obligations, to Children or Former Spouses who are not part of this action, if any (See Pa.R.C.P. No. 1910.16-2(c)(2)) | ( ) |
| 16. | Obligee's Monthly Net Income (line 4) | ( ) |
| 17. | Difference (line 14 minus lines 15 and 16) | |
| 18. | Obligor's Total Monthly Child Support Obligation without Part II Substantial or Shared Custody Adjustment, if any (Obligor's line 10 plus line 12f) | ( ) |
| 19. | Difference (line 17 minus line 18) | |
| 20. | Multiply by 30% | × 30% |
| 21. | Monthly Spousal Support or APL Amount (line 19 multiplied by line 20) | |
| Without Dependent Children | ||
| 22. | Obligor's Monthly Net Income (line 4) | |
| 23. | Obligor's Support, Alimony Pendente Lite or Alimony Obligationsto Children or Former Spouses who are not part of this action, if any ( Pa.R.C.P. No. 1910.16-2(c)(2)) | ( ) |
| 24. | Obligee's Monthly Net Income (line 4) | ( ) |
| 25. | Difference (line 22 minus lines 23 and 24) | |
| 26. | Multiply by 40% | × 40% |
| 27. | Preliminary Monthly Spousal Support or APL amount (line 25 multiplied by line 26) | |
| 28. | Adjustments for Other Expenses (See Pa.R.C.P. No. 1910.16-6) (line 12f) | |
| 29. | Total Monthly Spousal Support or APL amount (line 27 plus or minus line 28, as appropriate) | |
Example.If the obligor and the obligee have monthly net incomes of $5,000 and $2,300, respectively, their combined child support obligation is $1,701 for two children. Using the income shares formula in Part I, the obligor's share of this obligation is 68%, or $1,157. If the children spend 40% of their time with the obligor, the formula in Part II applies to reduce his or her percentage share of the combined support obligation to 58%, or $987. If the children spend 45% of their time with the obligor, his or her percentage share of the combined obligation is reduced to 53%, or $902. If the children spend equal time with both parents, the obligor's percentage share is reduced to 48%, or $816.
Example 1. Mother and Father have monthly net incomes of $3,000 and $2,700, respectively. Mother has filed for support for the parties' two children with whom the parties share time equally. As the parties have equal custody and Mother has the higher income, Mother cannot be the obligee. Although Mother initiated the support action, she would be the obligor. Pursuant to the basic child support schedule in Pa.R.C.P. No. 1910.16-3, the support amount for two children at the parties' combined monthly net income level is $1,487 per month. Mother's share is 53% of that amount, or $788. Father's share is 47%, or $699. Application of lines 11a and 11b of the Part II formula results in a 20% reduction in support when the obligor has 50% custody of the children. Mother's adjusted percentage share of the basic support amount is 33% (53% - 20% = 33%). Her adjusted share of the basic support amount is $491 (33% of $1,487). However, as this amount would result in Father having a greater share of the parties' combined monthly net income ($3,191 vs. $2,509), Mother's support obligation would be adjusted to $150 per month to allocate the parties' combined monthly net income equally between the two households and would be the presumptive amount of basic support payable to Father under these circumstances.
Example 2. If the obligor and the obligee have monthly net incomes of $3,000 and $2,500, respectively, then their combined child support obligation for two children is $1,463. The obligor's share of this obligation is 55%, or $805 ($1,463 × 55%). If the children spend equal time with the parents, the formula in Part II results in a support obligation of $512 ($1,463 × 35%) payable to the obligee. Since this amount results in the obligee having monthly net income of $3,012 and the obligor having monthly net income of $2,488, the obligor's support obligation would be adjusted to $250 to equalize the combined monthly net income between the parties' households and would be the presumptive amount of basic support payable to the obligee under these circumstances.
Example 1. Mother and Father have monthly net incomes of $3,000 and $2,700 respectively. Mother has filed for support for the parties' two children with whom they share time equally. Pursuant to the basic child support schedule at Rule 1910.16 -3, the support amount for two children at their parents' combined net income level is $1,450 per month. Mother's share is 53% of that amount, or $769. Father's share is 47%, or $682. Application of subdivisions a. and b. of the Part II formula results in a 20% reduction in support when each parent spends 50% of the time with the children. Because the parties share custody equally, Mother cannot be the obligee for purposes of the Part II calculation because she has the higher income of the two parents. In these circumstances, although Mother initiated the support action, she would become the obligor even if Father has not filed for support. Father cannot be an obligor in the Part II calculations nor can the amount of support Mother is obligated to pay to Father be offset by calculating Father's adjusted amount of support under Part II because a support order cannot be entered against the parent with the lesser income. Using Mother as the obligor, her adjusted percentage share of the basic support amount is 33% (53%-20%=33%). Her adjusted share of the basic support amount is $479 (33% of $1,450). However, instead of $479 per month, Mother's support obligation would be adjusted to $150 per month to allocate the parties' combined income equally between the two households. This is the presumptive amount of basic support payable to Father under these circumstances.
Example 2. Where the obligor and the obligee have monthly net incomes of $3,000 and $2,500 respectively, their combined child support obligation for two children is $1,426. The obligor's share of this obligation is 55%, or $784. If the children spend equal time with both parents, the formula in Part II results in a support obligation of $499 payable to the obligee. Since this amount gives the obligee $2,999 of the combined income, and leaves the obligor with only $2,501 of the combined income, the obligor's support obligation must be adjusted to $250 to equalize the combined income between the parties' households. This is the presumptive amount of basic support payable to the obligee under these circumstances.
Example 1. The parties have two children and one child spends 50% of the time with the obligor and another spends 20% of the time with the obligor. Add those percentages together and divide by the number of children (50% plus 20% = 70% divided by 2 children = 35% average of the time with the obligor). Pursuant to subdivision (c), the obligor does not receive a reduction in the support order for substantial parenting time.
Example 2. The parties have three children. Two children spend 50% of the time with the obligor and third child spends 30% of the time with the obligor. Add the percentages of custodial time for all three children together and divide by the number of children (50% plus 50% plus 30% = 130% divided by three children = 43.33% average percentage of time with the obligor). Pursuant to subdivision (c), the obligor receives a reduction in the support order for substantial parenting time.
Example 1. If the parties have three children, one child resides with Mother and two children reside with Father, and their monthly net incomes are $4000 and $2,000 respectively, Mother's child support obligation is calculated using the schedule in Pa.R.C.P. No. 1910.16-3 for two children at the parties' combined monthly net income of $6,000. The amount of basic child support to be apportioned between the parties is $1,523. As Mother's income is 67% of the parties' combined monthly net income, Mother's support obligation for the two children living with Father is $1,020. Father's child support obligation is calculated using the schedule in Pa.R.C.P. No. 1910.16-3 for one child at the parties' combined monthly net income of $6,000. The amount of basic child support to be apportioned between the parties is $1,071. Father's support obligation for the child living with Mother is $353. Subtracting $353 from $1,020 produces a net basic support amount of $667 payable to Father as child support.
Example 2. If the parties have two children, one child resides with Mother and the parties share custody (50% -50%) of the other child, and the parties' monthly net incomes are as set forth in Example 1. The child support obligation is calculated using the schedule in Pa.R.C.P. No. 1910.16-3 for the one child primarily residing with Mother at the parties' combined monthly net income of $6,000, the amount of basic child support to be apportioned between the parties is $1,071. Father's income is 33% of the parties' combined monthly net income, and the support obligation for the child living with Mother is $353. For Mother's obligation for the child with the 50% - 50% shared custody arrangement, using the schedule in Pa.R.C.P. No. 1910.16-3 for one child at the parties' combined monthly net income of $6,000, the amount of basic child support to be apportioned between the parties is $1,071. Mother's proportionate share of the combined monthly net incomes is 67%, but it is reduced to 47% after applying the shared parenting time adjustment for 50% custody under subdivision (c). Mother's child support obligation for the shared custody child is $503 ($1,071 × 47%). As Mother's obligation is greater than Father's obligation, Father is the obligee and receives the net of the two obligations by subtracting $353 from $503, or $150.
Example 1. The parties have two children and one child spends 50% of the time with Mother, who has the higher income, and the other child spends 20% of the time with Mother. Add those percentages together and divide by the number of children (50% plus 20% = 70% divided by 2 children = 35% average time with Mother). Pursuant to subdivision (c), Mother does not receive a reduction in the support order for substantial parenting time.
Example 2. The parties have three children. Two children spend 50% of the time with Mother, who has the higher income, and the third child spends 30% of the time with Mother. Add the percentages of custodial time for all three children together and divide by the number of children (50% plus 50% plus 30% = 130% divided by three children = 43.33% average percentage of time with Mother). Pursuant to subdivision (c), Mother receives a reduction in the support order for substantial parenting time.
Example 3. The parties have three children, Mother has primary custody (60% - 40%) of one child, Father has primary custody (60% - 40%) of one child, and the parties share custody (50% - 50%) of the third child. The parties' monthly net incomes are $2,500 (Mother) and $2,000 (Father). As a result of the custodial arrangement, Father owes support for the child in the primary custody of Mother and Mother owes support for the child in the primary custody of Father and for the child shared equally between the parties. Father's child support obligation is calculated using the schedule in Pa.R.C.P. No. 1910.16-3 for one child at the parties' combined monthly net income of $4,500. The amount of basic child support to be apportioned between the parties is $940. Father's proportionate share of the combined monthly net incomes is 44%, but is reduced to 34% after applying the shared parenting time adjustment for 40% custody under subdivision (c). Father's child support obligation for this child is $320 ($940 × 34%). Mother's child support obligation is calculated using the schedule in Pa.R.C.P. No. 1910.16-3 for two children at the parties' combined monthly net income of $4,500. The amount of basic child support to be apportioned between the parties is $1,349. Mother has varying partial or shared custody of the two children (40% and 50%). Under subdivision (d)(2), the custodial time is averaged or in this case 45%. Mother's proportionate share of the combined monthly net incomes is 56%, but it is reduced to 41% after applying the shared parenting time adjustment for 45% custody under subdivision (c). Mother's child support obligation for these children is $553 ($1,349 × 41%). Offsetting the support amounts consistent with subdivision (d)(1), Mother's obligation is greater than Father's obligation, and Father is the obligee receiving the net of the two obligations by subtracting $320 from $553, or $233.
The calculation is a five-step process:
231 Pa. Code § 1910.16-4