“FC 4055 sets forth the formula to determine the amount of child support that the noncustodial parent (NCP) must pay to the custodial parent (CP) for the support of their children.
The formula is: CS = K[HN – (H%)(TN)].
CS= child support amount.
K= amount of both parents’ income to be allocated for child support as set forth [below].
HN= high earner’s net monthly disposable income.
H%= approximate percentage of time that the high earner has or will have primary physical responsibility for the children compared to the other parent. In cases in which parents have different time-sharing arrangements for different children, H% equals the average of the approximate percentages of time the high-earner parent spends with each child.
TN= total net monthly disposable income of both parties.
In determining K, the amount of both parties’ income to be allocated for child support: K = 1 + H% (if H% is less than or equal to 50%) or 2 – H% (if H% is greater than 50%) times the following fraction: 1.6 if there are 2 children, 2 if there are 3 children, 2.3 if there are 4 children, 2.5 if there are 5 children, 2.625 if there are 6 children, 2.75 if there are 7 children, [etc.]
If the amount calculated under the formula results in a positive number, the higher earner pays that amount to the lower earner. If the amount calculated under the formula results in a negative number, the lower earner pays the absolute value of that amount to the higher earner. (The absolute value of a number is the distance that the number is from zero on the number line. So if a number is -6, then it is 6 away from 0, so the absolute value [would be] 6.
In calculating the amount of child support to be paid, the annual gross income of each parent means income from whatever source derived. The word income encompasses: commissions, salaries, royalties, wages, bonuses, rents, dividends, pensions, interest, trust income, annuities, workers’ compensation benefits, unemployment insurance benefits, disability insurance benefits, social security benefits, and spousal support received from a person who is not a party to the proceeding. (FC 4058(a).)”
(LW Greenberg, California Family Law.)
