Calculating Child Support in North Carolina
What is Child Support?
Child support is an income-sharing model between parents to provide for the financial maintenance and support of minor children with one parent paying monthly cash child support to the other parent based on each parent’s monthly gross income, the cost of health insurance premiums for a child, the costs of any work-related child care each parent incurs, any extraordinary expenses for a child, whether either parent has other children not a party to the calculation, and the number of overnights each parent has with the child.
This income-sharing model seeks to combine and share both parents’ income as if they were still living together so that both parents can provide a comparable living situation in each parent’s home.
North Carolina Child Support Guidelines
The North Carolina Child Support Guidelines provide a presumptive basic child support obligation for parents based on the number of children, overnights each parent has with the children each calendar year, each parent’s gross monthly income, child care costs for a parent to work, the cost of insurance coverage, and any extraordinary expenses. The Child Support Guidelines apply when the parents’ combined gross incomes are less than $40,000 per month.
Gross Income for North Carolina Child Support Calculations
The Child Support Guidelines has an expansive definition of “gross income” which includes gross income from any source, including salary, wages, commissions, bonuses, dividends, severance pay, ownership of a business, rental property, retirement or pension, interest, trusts, annuities, capital gains, social security benefits, workers’ compensation benefits, unemployment benefits, disability pay and insurance benefits, gifts, prizes, and alimony received from someone other than the parent for whom support is calculated.
The Child Support Guidelines specifically exclude certain “gross income” from the child support calculation, such as means-tested public assistance programs like Supplemental Security Income (SSI), and Electronic Food and Nutrition Benefits. Child support payments received for other children, other than for whom support is calculated, are also excluded from that parent’s gross income.
For parents who are employed, gross monthly income is usually ascertained from a paystub that would include any salary, wages, bonuses received year-to-date, and the like.
For parents who are self-employed or receive income from the operation of a business, gross income is ascertained by determining the gross receipts minus ordinary and necessary business expenses required for self-employment or to operate the business. Many deductions available from the IRS are not allowed to calculate a parent’s income if they are self-employed or operate a business, such as depreciation, investment tax credits, and other expenses, which are determined by courts to be inappropriate for determining gross income.
When income is irregular, non-recurring, or paid on a one-time basis, the court can average or prorate the income over a specific period of time or require the payor to pay a percentage of non-recurring income at the same percentage of recurring income for child support. This often applies when a parent receives commissions or bonuses that vary greatly from year to year.
If a parent is unemployed, voluntarily or due to their own bad faith, or if a parent has deliberately depressed or suppressed their monthly gross income to avoid or minimize their child support obligation, the Child Support Guidelines allow courts to impute income to that parent. Examples of when imputation is appropriate include when a parent refuses to seek work, refuses to accept work offered, or when a parent is terminated for a bad act (such as embezzlement). Imputation is also appropriate when a parent is deliberately underemployed to avoid his or her child support obligation. Examples include when a parent voluntarily leaves a high-paying job to take a lesser-paying job.
Health Insurance, Childcare Costs, and Extraordinary Expenses
The Child Support Guidelines include three main categories of child expenses, which are added to the basic child support obligation (based on each parent’s income) and prorated between the parents based on their individual incomes.
Health insurance premium cost to carry health, dental, or vision insurance coverage for a child is factored into the child support obligation. Payments made by a parent’s employer are not included. When a parent or their spouse carries insurance coverage for a child on an “employee plus minor child”, or “family plan”, only the health insurance premium attributed to the child is applied to the calculation. This is typically done by dividing the total persons covered by the policy by the total health insurance premium costs, multiplied by the number of minor children for whom support is being calculated. The Court must order either parent to obtain medical insurance coverage for a child if it is available to that parent at a reasonable cost. The Court may also require one or both parents to maintain dental and/or vision insurance coverage for a minor child. Judges may also determine the amount each parent pays for any uninsured or out-of-pocket medical, dental, or vision costs for a child.
Childcare costs that are, or will be paid, by a parent due to their work or job search are also added to the basic child support obligation and prorated based on the parents’ income. These childcare costs can include before or after-school care, daycare, Pre-K, and summer care.
Extraordinary expenses on behalf of a child may also be added to the basic child support obligation and prorated based on the parents’ income. These other extraordinary expenses include expenses related to special or private school to meet a child’s particular educational needs, or expenses for transporting the minor child between the parents’ homes if they live far away. For these other extraordinary expenses to apply, courts must find the expenses are reasonable, necessary, and in the best interest of the minor child.
How Custody Arrangements Impact the Final Child Support Amount
The physical custody schedule, specifically the number of overnights per year each parent has with a child, determines which Child Support Worksheet should be applied. There are three basic Worksheets based on the number of overnights each parent has with a child:
Worksheet A is applied when there is a primary custodial parent, which is defined as a parent having a child in their care 243 or more overnights per year. Worksheet A calculations are applied if one parent has anything less than 123 overnights per year, regardless of the number of overnights. Whether a parent has two overnights or 122 overnights, Worksheet A will still apply.
Worksheet B is applied when parents share joint physical custody of a minor child, which is defined as each parent having at least 123 overnights per year. Worksheet B calculations include the actual number of overnights each parent has per year.
Worksheet C is applied where parents split who has primary custody of their children, and each parent has primary custody of at least one child. Worksheet C is much less common than Worksheets A or ,B where one parent has primary custody or the parents have joint or shared custody.
When Can Courts Deviate from the NC Child Support Guidelines?
The Child Support Guidelines establish a rebuttable presumption that the child support obligation calculated by the Guidelines is the proper amount of child support. Upon its own motion or motion of either parent, the court can deviate from the presumptive amount of child support. After making findings as to the reasonable needs of the child and the ability of each parent to provide support, the court can deviate from the presumptive child support amount if the court finds that applying the Guidelines would not meet, or would exceed, the reasonable needs of the child considering each parent’s ability to provide support or if the presumptive child support amount is unjust or inappropriate.
If the court deviates from the Guidelines, it must make specific findings as to why the basic child support amount is not appropriate, such as a parent having a very low income, a child’s exceptional needs or childcare costs, or the standard of living the child is accustomed to.
Child Support For High-Income Parents
For parents whose combined monthly gross income exceeds $40,000, the basic child support obligation of the Guidelines does not apply. In this situation, the court determines a monthly child support to meet the reasonable needs of the child for their health, education, and maintenance by determining the actual such costs for the child in each parent’s home relative to the accustomed standard of living of the child and the parents, the child care and homemaker contributions of each party, and other facts of the particular case.
Modifying and Terminating Child Support
After an Order for child support is entered, it can be changed at any time in the future if there is a substantial change in circumstances affecting the minor children. Most often, these changes are due to an increase or decrease in work-related child care costs, substantial changes to the cost of insurance coverage for a child, job loss or involuntary reduction of income, or changes to where a child lives. Even if there are no other substantial changes, the Guidelines allow for modification three years after the entry of a child support Order if a new calculation per the Guidelines, per current circumstances, results in an amount of child support which is 15% different than the prior amount.
The party seeking a child support modification due to a substantial change has the burden of showing substantial changes have occurred, and if that burden is met, a new Guidelines calculation will be applied.
A parent’s obligation to pay child support terminates when a child reaches the age of eighteen or graduates from high school, whichever occurs later, so long as the child continues to attend school and make satisfactory progress towards graduation.
Miller Cushing Holladay’s Approach to Calculating Child Support
At Miller Cushing Holladay, our North Carolina family law attorneys regularly assist clients with all aspects of their divorce and family law matters, including the critical issue of child support. We recognize that child support is not just a financial obligation—it’s a fundamental component of your child’s well-being and your financial stability. From the outset of your case, we will work with you to understand your goals and concerns regarding support as we develop a strategy tailored to your family’s unique needs.
Our Charlotte child support attorneys will guide you through the entire child support process, from calculating initial obligations to addressing enforcement of child support, modification of child support, or even deviations from the North Carolina Child Support Guidelines. Whether you are the parent seeking support or the parent being asked to provide it, we will take the time to explain the law, review all relevant financials, and ensure that your rights are fully protected.
Resolving Child Support Inside or Outside of Court
Whenever possible, we help clients resolve child support issues through negotiation or mediation. Our Charlotte child support lawyers are skilled at drafting clear, enforceable agreements that reflect not only legal obligations but also practical considerations unique to your family dynamic.
In cases where agreement cannot be reached, we are fully prepared to vigorously represent you in court. Whether establishing, modifying, or enforcing support, we will zealously advocate for your rights to ensure fair and reasonable child support is ordered.
Why Choose Miller Cushing Holladay for Your Child Support Case?
Child support can be one of the most emotionally and financially significant issues in a family law case. At Miller Cushing Holladay, we bring over 80 years of combined experience to your case. Our firm’s entire practice is devoted to family law, which means that every attorney at our firm is deeply familiar with the legal and financial nuances of child support in North Carolina.
Our experience becomes especially important in cases involving self-employed or high-income parents, children with special medical or educational needs, disputes over imputed income or voluntary underemployment, and requests for deviation from the North Carolina Child Support Guidelines. In these situations, applying the law requires more than a formula—it requires strategy, insight, and precision.
Throughout the child support process, we focus on open communication with our clients. From your first consultation, we will work with you to define your goals, explain your legal rights and responsibilities, and chart a course forward in your case. Along the way, we will provide breakdowns of child support calculations, walk you through available options, and keep a cost-benefit approach in mind at every stage. Our goal is not just to tell you what’s possible—instead, we will help you weigh each option based on the benefit you stand to gain from any action versus the cost of taking such a step.
Frequently Asked Questions
How is child support actually calculated in North Carolina?
Child support is typically calculated per the North Carolina Child Support Guidelines via a Child Support calculator. The Guidelines take into consideration parents’ incomes, work-related childcare costs, insurance costs, the custody schedule for a child, and other important considerations to arrive at a figure of support owed.
What is considered “income” for the NC child support formula?
Income in North Carolina covers all sorts of funds received by parents, including regular wages, bonuses, commissions, business income, investment income, retirement income, and many other categories of income. Only very few areas of funds received by parents are not considered income, such as certain means-based government assistance.
Who is responsible for paying for health insurance and work-related childcare?
In a way, each parent is responsible for paying health insurance and work-related childcare costs, given that the child support calculation attributes these costs to each parent based on their respective incomes and share of custody. However, ultimately, one parent will be required to pay for insurance, provided that they are credited by either paying less in child support or receiving more in child support if they are the parent who receives child support.
How are “extraordinary expenses” like private school or special needs costs handled?
In some instances, extraordinary expenses may be included in a child support calculation to apportion those expenses between parents. If this is the case, the parent paying for such expenses may receive more child support if they are the party that receives child support payments or pay less child support if they are the parent that pays child support.
How long does a child support obligation last in North Carolina?
Child support generally lasts until a child reaches the age of eighteen or graduates from high school, whichever comes later. However, there may be some situations where child support terminates sooner or later than these circumstances.
Can parents agree on their own child support amount and avoid using the Guidelines?
Yes, if parents determine an amount of child support without using the Guidelines, that amount can be entered into a court Order or other agreement.
If we have 50/50 joint custody, does anyone have to pay child support?
Often, yes, even with 50/0 physical custody, one parent may owe the other parent child support because child support is a method to spread the parental income between homes to support a child. If one parent makes substantially more money, or the parents have similar income but one parent carries many of the child-related expenses, such as childcare or insurance coverage, child support may be owed.
How is child support paid?
Parents can agree on the method for paying child support, either through a direct deposit authorization so it can be paid electronically, through monthly checks, or wage withholding from the payor’s paycheck. In the event child support is determined in court, the default payment method is wage withholding, although Judges do have other options.
s my new spouse’s income a factor in child support for my children?
A spouse’s income is not included in a typical child support calculation. However, if the spouse pays for living expenses on behalf of the parent, those payments could potentially be included as income.
What happens if the parent paying child support gets a pay increase after the support payment is set?
A parent’s increased income could be a reason to modify child support, although the answer will depend on looking at other financial circumstances, which may or may not have changed.
