231 Pa. Code r. 1910.16-4

Current through Register Vol. 54, No. 45, November 9, 2024
Rule 1910.16-4 - Support Guidelines. Calculation of Support Obligation, Formula
(a) The trier-of-fact shall use either the subdivision (1) or subdivision (2) formula to calculate the obligor's share of basic child support, either from the schedule in Pa.R.C.P. No. 1910.16-3 or the formula in Pa.R.C.P. No. 1910.16-3.1(a), as well as spousal support and alimony pendente lite obligations. In high-income cases, the trier-of-fact shall use either the subdivision (1)(Part B) or subdivision (2)(Part IV) formula, as appropriate, as a preliminary analysis in the calculation of spousal support or alimony pendente lite obligations.
(1) The formula in Parts A through E is for an order entered on or after January 1, 2019, or for a modification of an order entered before January 1, 2019 that includes spousal support or alimony pendente lite in which the amendments to the Internal Revenue Code made by Section 11051 of the Tax Cuts and Jobs Act of 2017 ( Pub.L. No. 115-97) expressly apply.

PART A. CALCULATION OF MONTHLY NET INCOME

OBLIGOROBLIGEE
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 ChildrenWith 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 obligation (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 obligation (line 13 plus or minus line 14, as appropriate)____________________

PART C-BASIC CHILD SUPPORT

OBLIGOROBLIGEE
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 obligation, 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 schedule 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 APPLICABE (See subdivision (c))

25. a. Percentage of time obligor spends with the child (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 child Support Obligation (line 21 minus line 25c)%
e. Obligor's Preliminary Adjusted basic child Support Obligation (line 20 multiplied by line 25d)____________
f. Further adjustment, if necessary under subdivision (c)(2)____________
g. Obligor's Adjusted Basic Child Support obligation____________

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 Child Support Obligation (line 24 or 25g plus line 26f, if applicable)____________

(2) The formula in Parts I through IV is for a modification of an order entered before January 1, 2019 that includes spousal support or alimony pendente lite.

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 net income (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 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 of combined monthly Net Income (divide line 4 by line 5 and multiply by 100)%%
8. preliminary 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. adjusted 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 child Support Obligation (subtract result of calculation in line 11b from line 7)%
d. Obligor's Preliminary Adjusted basic child Support Obligation (multiply line 11c and line 6)____________
e. Further adjustment, if necessary under subdivision (c)(2)____________
f. Obligor's Adjusted Basic Child Support obligation (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 11f and 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 ____________
Alimony Pendente Lite Obligation (line 19 multiplied by line 20)____________
Without Dependent Children
22. Obligor's Monthly Net Income (line 4)____________
23. Obligor's Child and Spousal Support, Alimony Pendente Lite or Alimony Obligations to 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 alimony Pendente Lite Obligation (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 alimony Pendente Lite Obligation (line 27 plus or minus line 28, as appropriate)____________

(b)Order For More Than Six Children. When there are more than six children who are the subject of a single support order, the trier-of-fact shall:
(1) calculate the basic child support obligations for six children and five children;
(2) subtract the basic child support obligation for five children from the basic child support obligation for six children;
(3) multiply the difference from subdivision (b)(2) by the number of children in excess of six; and
(4) add the amount from subdivision (b)(3) to the basic child support obligation for six children as determined in subdivision (b)(1).
(c)Substantial or Equally Shared Physical Custody.
(1)Substantial Physical Custody. When a child spends 40% or more of the annual overnights with the obligor, a rebuttable presumption arises that the obligor is entitled to a reduction in the basic child support obligation to reflect the obligor's increased direct spending on the child during the obligor's custodial time.
(i) This rebuttable presumption also applies in high income cases decided pursuant to pa.r.c.p. no. 1910.16-3.1.
(ii) Except as provided in subdivision (c)(2), the trier-of-fact shall calculate the adjustment pursuant to the formula set forth in subdivision (a)(1)(Part D) or (a)(2)(Part II).
(2)Equally Shared Physical Custody. Without regard to which party initiated the support action, when a child spends an equal number of annual overnights with the parties:
(i) The formula in subdivision (a)(1)(Part D) or (a)(2)(Part II) cannot be applied unless the obligor is the party with the higher monthly net income.
(ii) The trier-of-fact shall not require the party with the lower monthly net income to pay basic child support to the party with the higher monthly net income. However, this subdivision shall not preclude the entry of an order requiring the party with less monthly net income to contribute to additional expenses pursuant to Pa.R.C.P. No. 1910.16-6.
(iii) Based upon the evidence presented, the trier-of-fact may enter a support order against either party.
(iv) If the support calculation results in the obligee receiving a larger share of the parties' combined monthly net income, the trier-of-fact:
(A) shall adjust the obligor's basic child support obligation so that the combined monthly net income is allocated equally between the two parties; and
(B) shall not award spousal support or alimony pendente lite.

Example 1. If the obligor and the obligee have monthly net incomes of $5,000 and $2,300, respectively, the basic child support obligation is $1,901 for two children. Using the income shares formula in Part I, the obligor's basic child support obligation is 68%, or $1,293. If the children spend 40% of the annual overnights with the obligor, the formula in Part D or Part II applies to reduce the obligor's basic child support obligation to 58%, or $1,103. If the children spend 45% of the annual overnights with the obligor, the obligor's basic child support obligation is reduced to 53%, or $1,008. If the children spend an equal number of the annual overnights with the obligor and obligee, the obligor's basic child support obligation is reduced to 48%, or $912.

Example 2. 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 monthly net 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 basic child support obligation for two children at the parties' combined monthly net income is $1,585 per month. Mother's share is 53% ,or $840. Application of the Part II or Part D 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 obligation is 33% (53% - 20% = 33%) and the preliminary adjusted basic child support obligation is $523 (33% of $1,585). However, as this amount would result in Father having a greater share of the parties' combined monthly net income ($3,223 vs. $2,477), Mother's basic child support obligation would be adjusted to $150 per month to allocate the parties' combined monthly net income equally between the two parties and would be the presumptive basic child support obligation payable to Father under these circumstances.

Example 3. If the obligor and the obligee have monthly net incomes of $3,000 and $2,500, respectively, the basic child support obligation for two children is $1,567. The obligor's share is 55%, or $862 ($1,567 x 55%). If the children spend equal time with the parties, the formula in Part II or Part D results in a basic child support obligation of $548 ($1,567 x 35%) payable to the obligee. Since this amount results in the obligee having monthly net income of $3,048 and the obligor having monthly net income of $2,452, the obligor's basic child support obligation would be adjusted to $250 to equalize the combined monthly net income between the parties and would be the presumptive basic child support obligation payable to the obligee under these circumstances.

(d)Divided or Split Physical Custody. When Each Party Owes Child Support to the Other Party. Varied Partial or Shared Custodial Schedules.
(1)Divided or Split Physical Custody. When Each Party Owes Child Support to the Other Party. When calculating a basic child support obligation and each party owes child support to the other party as a result of the custodial arrangement, the trier-of-fact shall offset the parties' respective basic child support obligations and award the net difference to the obligee as child support.

Example 1. If the parties have three children, one child resides with Mother and two children reside with Father, and the parties' monthly net incomes are $4,000 and $2,000 respectively, Mother's basic 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 basic child support obligation is $1,628. As Mother's income is 67% of the parties' combined monthly net income, Mother's basic child support obligation for the two children living with Father is $1,091. Father's basic 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 basic child support obligation is $1,097. Father's basic child support obligation for the child living with Mother is $362. Subtracting $362 from $1,091 produces a basic child support obligation of $729 payable to Father as child support.

Example 2. If the parties have two children, one child resides with Mother and the parties equally share custody (50% - 50%) of the other child, and the parties' monthly net incomes are as set forth in Example 1. The basic 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 basic child support obligation is $1,097. Father's income is 33% of the parties' combined monthly net income, and the basic child support obligation for the child living with Mother is $362. For Mother's obligation for the child with the equally 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 basic child support obligation is $1,097. 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 basic child support obligation for the shared custody child is $516 ($1,097 x 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 $362 from $516, or $154.

(2)Varied Partial or Shared Physical Custodial Schedule.
(i) The trier-of-fact may reduce a party's basic child support obligation when the parties have more than one child and each child spends either different amounts of:
(A) partial or equally shared custodial time with the higher monthly net income party; or
(B) partial custodial time with the lower monthly net income party.
(ii) In determining whether a party is entitled to a reduction as provided in subdivision (d)(2)(i):
(A) the trier-of-fact shall:
(I) add the percentage of annual overnights each child spends with that party; and
(II) divide by the number of children to determine the party's average percentage of custodial time.
(B) If the average percentage of custodial time is 40% or more:
(I) subdivision (c) applies; and
(II) the trier-of-fact shall reduce the party's basic child support obligation accordingly.

Example 1. The parties have two children and one child spends 50% of the annual overnights with Mother, who has the higher monthly net income, and the other child spends 20% of the annual overnights 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 (d)(2)(ii)(b), Mother is not entitled to a reduction in the support order for substantial parenting time.

Example 2. The parties have three children. Two children spend 50% of the annual overnights with Mother, who has the higher monthly net income, and the third child spends 30% of the annual overnights 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 (d)(2)(ii)(b), Mother is entitled to 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 basic 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 basic child support obligation is $941. 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 basic child support obligation for this child is $320 ($941 x 34%). Mother's basic 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 basic child support obligation is $1,414. 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 basic child support obligation for these children is $580 ($1,414 x 41%). Offsetting the support obligations 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 $580, or $260.

(3)Combined Child Support and Spousal Support or Alimony Pendente Lite. When Each Party Owes Child Support to the Other Party.
(i) When one or more children reside with each party, the trier-of-fact shall offset the obligor's combined spousal support or alimony pendente lite and basic child support obligations with the obligee's basic child support obligation.
(ii) The trier-of-fact shall award the net difference to the obligee as spousal support or alimony pendente lite and basic child support.
(e)Support Obligations When Custodial Parent Owes Spousal Support. If a child is residing with the spouse (custodial parent) obligated to pay spousal support or alimony pendente lite and the other spouse (non-custodial parent) has a legal obligation to support the child, the guideline spousal support or alimony pendente lite obligation is determined by offsetting the non-custodial parent's basic child support obligation and the custodial parent's spousal support or alimony pendente lite obligation, and awarding the net difference either to the non-custodial parent as spousal support or alimony pendente lite or to the custodial parent as child support as the circumstances warrant. The calculation is a five-step process:
(1) Calculate the custodial parent's spousal support or alimony pendente lite obligation to the non-custodial parent based on the parties' monthly net incomes using the "without dependent children" formula in either Pa.R.C.P. No. 1910.16-4(a)(1)(Part B) or (a)(2)(Part IV), as appropriate.
(2) Recalculate the parties' monthly net incomes by adjusting for the spousal support or alimony pendente lite payment paid or received in subdivision (e)(1).
(3) Using the recomputed monthly net incomes from subdivision (e)(2), calculate the non-custodial parent's basic child support obligation to the custodial parent.
(4) The final support amount is the difference calculated in subdivision (e)(1) and (e)(3).
(i) If the amount in subdivision (e)(1) is greater than the amount in subdivision (e)(3), the final amount is spousal support or alimony pendente lite payable to the non-custodial parent.
(ii) If the amount in subdivision (e)(1) is less than the amount in subdivision (e)(3), the final amount is basic child support payable to the custodial parent.
(5) If the proceeding is a modification of an order entered before January 1, 2019 that has federal tax consequences associated with spousal support or alimony pendente lite payments and the final order is spousal support or alimony pendente lite as in subdivision (e)(4)(i), the offset spousal support or alimony pendente lite amount is federally taxable, and the trier-of-fact may deviate the final order due to the tax effect, as appropriate.

231 Pa. Code r. 1910.16-4

The provisions of this Rule 1910.16 -4 adopted September 6, 1989, effective 9/30/1989, 19 Pa.B. 4151; amended January 27, 1993, effective immediately, 23 Pa.B. 701; amended December 7, 1998, effective 4/1/1999, 28 Pa.B. 6162; corrected February 5, 1999, effective 4/1/1999, 29 Pa.B. 645; amended March 2, 2000, effective immediately, 30 Pa.B. 1646; amended October 27, 2000, effective immediately, 30 Pa.B. 5837; amended June 5, 2001, effective immediately, 31 Pa.B. 3306; amended October 30, 2001, effective immediately, 31 Pa.B. 6273; amended September 24, 2002, effective immediately, 32 Pa.B. 5044; amended November 9, 2004, effective immediately, 34 Pa.B. 6315; amended May 17, 2005, effective immediately, 35 Pa.B. 3216 and 3900; amended September 27, 2005, effective 4 months from the date of this order, 35 Pa.B. 5643; amended January 12, 2010, effective 5/12/2010, 40 Pa.B. 586; amended July 8, 2010, effective 9/6/2010, 40 Pa.B. 4140; amended August 3, 2011, effective in 30 days, 41 Pa.B. 4531; amended August 26, 2011, effective 9/30/2011, 41 Pa.B. 4849, 4851; amended August 3, 2011, effective in 30 days, 41 Pa.B. 6766; amended January 31, 2012, effective 2/28/2012, 42 Pa.B. 930; amended April 9, 2013, effective 8/9/2013, 43 Pa.B. 2272; amended July 2, 2014, effective in 30 days on August 1, 2014, 44 Pa.B. 4476; amended September 25, 2014, effective in 30 days on October 25, 2014, 44 Pa.B. 6553; amended April 29, 2015, effective 7/1/2015, 45 Pa.B. 2352; amended October 14, 2016, effective 1/1/2017, 46 Pa.B. 6817; amended February 10, 2017, effective 5/1/2017, 47 Pa.B. 1123; amended February 9, 2018, effective 4/1/2018, 48 Pa.B. 1093; amended July 30, 2018, effective 1/1/2019, 48 Pa.B. 4960; amended December 28, 2018, effective 1/1/2019, 49 Pa.B. 170; amended August 17, 2021, effective 1/1/2022, 51 Pa.B. 5539.