New York's Child Support Standards Act (CSSA) establishes a formulaic approach to calculating child support obligations. The system starts by determining each parent's income, including wages, bonuses, investments, and benefits. Self-employment income requires careful calculation of legitimate business expenses.

The combined parental income is then multiplied by statutory percentages based on the number of children: 17% for one child, 25% for two children, 29% for three children, 31% for four children, and 35% for five or more children. For combined income up to $163,000, the formula is mandatory. Above this cap, courts have discretion but often extrapolate the percentage.

The CSSA aims to ensure children maintain their standard of living despite parental separation. Beyond basic support, parents share add-on expenses like healthcare, childcare, and educational costs proportionally. Support continues until children turn 21 in New York, longer than most states.

Basic child support covers everyday expenses like food, clothing, and shelter. However, New York law requires parents to share additional costs proportionally based on their income ratios.