How is child support calculated in Pennsylvania?

Monthly net income

Gross income is ordinarily based on at least a six-month average and includes income from any source. Public assistance and Supplemental Security Income are not counted. Only taxes, F.I.C.A. and non-voluntary retirement payments, mandatory union dues, and alimony paid to the other party are deducted, unless the rules provide otherwise (Rule 1910.16-2).

If a parent fails to obtain or maintain appropriate employment, the court imputes income equal to that parent’s earning capacity, considering factors such as work history, education, health, child care responsibilities, and the local job market. It may not impute more than one full-time position would pay, and it must state its reasons (Rule 1910.16-2(d)(4)).

Overnights and shared custody

If a child spends 40% or more of the annual overnights with the obligor, there is a rebuttable presumption that the obligor is entitled to a reduction in basic child support (Rule 1910.16-4(c)(1)). When overnights are equal, the court shall not require the parent with the lower income to pay basic child support to the parent with the higher income, though that parent can still share additional expenses (Rule 1910.16-4(c)(2)).

Additional expenses

Reasonable child care needed for work or education, health insurance premiums, and reasonable unreimbursed medical expenses above $250 per person per year are divided between the parents in proportion to income, and private school, summer camp, and other reasonable activity expenses can be too (Rule 1910.16-6).

Low and high incomes

The Self-Support Reserve, the minimum monthly net income reserved to an obligor for basic needs, is $1,255 per month (Rule 1910.16-2(e)(1)). When the parties’ combined monthly net income exceeds $30,000, support is calculated under the high-income rule, Rule 1910.16-3.1.