How Child Support is Calculated in Florida

The income shares model

Florida uses the income shares model for child support under Florida Statutes § 61.30. Unlike states that base support solely on the paying parent's income, Florida looks at both parents' incomes combined to determine the total child support obligation, then divides that obligation in proportion to each parent's share of the combined income.

The logic: both parents are financially responsible for the child, and the court attempts to approximate what the child would have received if both parents lived together in the same household.

What counts as income

Under § 61.30(2), “income” is broadly defined to include all recurring income from any source:

• Wages and salary (including overtime)
• Self-employment income (net of ordinary business expenses)
• Bonuses, commissions, and tips
• Rental income
• Social Security benefits (including disability)
• Unemployment compensation
• Pension and retirement benefits
• Interest and dividends
• Alimony received from a prior relationship
• Workers' compensation benefits

How time-sharing overnights affect the calculation

The number of overnights each parent has with the child directly affects child support under § 61.30(11). As a parent's overnight count increases, their child support obligation decreases (and the other parent's increases). The adjustment is nonlinear — the biggest reduction happens when a parent has more than 20% of the overnights (more than 73 nights per year).

There are 365 overnights in a year. A 50/50 time-sharing schedule means each parent has 182.5 overnights. Courts count actual overnights, not the scheduled amount in the Parenting Plan, if there is evidence of consistent deviation.

The child support guidelines worksheet

Florida requires parties to complete Form 12.902(e), the Child Support Guidelines Worksheet, whenever child support is at issue. The worksheet calculates the guideline amount by combining:

1. Each parent's monthly gross income
2. Combined monthly gross income (both parents added together)
3. The minimum child support obligation from the statutory guidelines table (based on combined income and number of children)
4. Each parent's proportionate share of the obligation
5. Adjustments for health insurance costs, childcare costs, and the time-sharing overnight calculation

Allowable deductions from gross income

Before combining the parents' incomes, certain deductions are subtracted from gross income to arrive at “net income” for the purposes of the guidelines. Common allowable deductions include:

• Federal, state, and local income taxes
• FICA (Social Security and Medicare taxes)
• Health insurance premiums paid by the parent for themselves (not for the children)
• Mandatory union dues
• Mandatory retirement contributions (if required by the employer)
• Spousal support paid to a prior spouse under a different court order
• Court-ordered child support for other children (existing orders only)

Deviating from the guidelines

Under § 61.30(1)(a), the guideline amount is presumed to be correct. A court may deviate from the guidelines only if it finds that the guidelines would be unjust or inappropriate based on the particular circumstances of the case. The court must make written findings to support any deviation.

Common grounds for deviation:

• Extraordinary medical, educational, or psychological needs of the child
• Independent income of the child
• A parent paying for private school or agreed-upon extracurricular expenses
• Seasonal or fluctuating income that makes a monthly calculation misleading
• Significant disparities between the Parenting Plan overnights and the actual time each parent spends with the child

Modifying child support

To modify a child support order, you must show a substantial change in circumstances — typically a significant change in either parent's income or a material change in the time-sharing schedule. In Florida, a modification is warranted if the new guideline calculation differs from the existing order by at least 15% or $50 per month, whichever is greater (§ 61.30(1)(b)).