By Adam Schneid, Esq.
When parents separate or divorce in New York, child support is often one of the most important financial issues they must resolve. In general, the parent who has the children more than half of the time is entitled to receive child support. If the parents share parenting time equally, the parent with the larger income or resources will generally pay child support to the other parent. New York courts continue to apply the Child Support Standards Act, commonly known as the CSSA, in shared custody cases. While the CSSA calculation does not get adjusted based on the percentage of time a child spends with a parent, See Bast v. Rossoff, 91 N.Y.2d 723 (1998): https://law.justia.com/cases/new-york/court-of-appeals/1998/91-n-y-2d-723-0.html, courts can consider the time spent when deciding to exceed the CSSA cap.
Currently, a New York Court is required to calculate child support based on a cap of $193,000 of joint parental income. This cap was recently increased on March 1, 2026 — see NY Child Support and Spousal Maintenance Caps Increase for the full breakdown.
But what happens when the parents' combined income exceeds New York's statutory child support cap? For many families in New York City, Long Island, and Westchester, this is not a theoretical question. Parents may have income from salaries, bonuses, commissions, business ownership, real estate, investments, deferred compensation, stock options, or other sources. In higher-income divorces and custody matters, determining the correct amount of child support can require much more than simply plugging numbers into a formula. When the combined income of parents is less than the statutory cap courts most commonly just award the CSSA amount of child support. But when parental income exceeds the cap, courts must consider how much of the income in excess of the cap to consider if any. How the Court applies the CSSA to the income in excess of the cap becomes particularly relevant when parents are earning income in excess of $300,000. The idea here is that a family that was living on $300,000, $500,000 a million dollars per year or more need to be treated differently for child support purposes than a family whose joint parental income is less than $193,000.
Logically this makes a lot of sense. A family in Roslyn, Scarsdale, or Tribecca may spend more per year on their children than families with lower incomes in less expensive areas. When the parents separate the courts try to keep the children in their prior lifestyle to the extent possible. The exact amount of support to be received, however, is no longer subject to a straight mathematical formula the way income below the cap is generally calculated and awarded.
The CSSA provides a specific percentage depending on the number of children. Only children under age 21 are eligible for support, although parents can agree to pay support for a later age (think college that ends when a child is 22ish).
The statutory percentages are:
- 17% for one child
- 25% for two children
- 29% for three children
- 31% for four children
- At least 35% for five or more children
These percentages are applied to combined parental income up to the statutory cap, and the resulting obligation is then prorated between the parents based on their respective shares of combined income.
The statutory cap is not necessarily a ceiling, but rather it is the point at which the court must decide whether, and to what extent, income above the cap should be considered.
The Cap Does Not Always Limit Child Support
A common misconception is that child support is always calculated only on income up to the statutory cap. That is not correct.
When parents earn more than the cap, a court may decide to apply the statutory percentages to some portion of the income above the cap. In many higher-income cases, courts will set child support using a cap that is higher than the statutory cap.
For example, although the statutory cap may be $193,000, a court may determine that it is appropriate to calculate child support using a higher income cap, such as $250,000, $350,000, $450,000, $800,000, or another amount. The precise figure depends on the facts of the case.
Importantly, when courts set child support above the statutory cap, they generally do not simply apply the CSSA percentage to the parents' entire combined income, particularly in very high-income cases. Instead, courts often select a higher income cap that they determine to be fair and appropriate under the circumstances.
The Court of Appeals has recognized that, when combined parental income exceeds the statutory cap, courts may calculate child support on income above the cap by considering the statutory factors, applying the child support percentage, or using some combination of both. See Cassano v. Cassano, 85 N.Y.2d 649 (1995) https://law.justia.com/cases/new-york/court-of-appeals/1995/85-n-y-2d-649-0.html
As parental income increases, the cap used by the court may also increase. However, there is no automatic formula that determines whether the court should use a $250,000 cap, a $450,000 cap, an $800,000 cap, or some other number.
How Courts Decide Where to Set the Cap
When combined parental income exceeds the statutory cap, one of the central issues becomes: where should the court set the cap for purposes of calculating child support?
This can be one of the most important disputes in a high-income child support case. The difference between applying the statutory percentage to $193,000, $250,000, $450,000, or a higher figure can be substantial.
Courts generally look at the facts of the particular family. Relevant considerations may include:
- The children's actual needs
- The lifestyle the children enjoyed before the separation or divorce
- The financial resources of each parent
- The parents' respective incomes and assets
- The number of children
- Educational expenses, including private school where applicable
- Childcare expenses
- Medical, therapeutic, or special needs expenses
- Extracurricular activities, camp, tutoring, and enrichment programs
- The reasonableness of the requested support amount
- Whether applying the statutory percentage to all income would result in a windfall or an excessive award
- Whether limiting support to the statutory cap would fail to meet the children's needs or maintain their standard of living
The New York courts' child support adjustment factors include the financial resources of the parents and child, the child's physical and emotional health, special needs and aptitudes, the standard of living the child would have enjoyed had the household not dissolved, tax consequences, non-monetary contributions, educational needs, and other relevant factors.
In many cases, the court's goal is to arrive at an amount that reflects the children's reasonable needs and the family's circumstances, without automatically converting child support into a mechanical percentage of every dollar earned by the parents.
This is why two families with similar incomes may receive different child support outcomes. A court may use one cap in a case involving two salaried parents with relatively predictable expenses, and a different cap in a case involving substantial wealth, private school, multiple residences, significant childcare, or complex compensation.
Courts Must Explain the Cap They Choose
When a court uses income above the statutory cap to calculate child support, it must explain why the selected cap is appropriate.
In Spinner v. Spinner, 188 A.D.3d 748 (2d Dep't 2020), https://www.nycourts.gov/REPORTER/3dseries/2020/2020_06307.htm, the Appellate Division held that the trial court should not have calculated child support using a $400,000 cap where the record did not justify that amount. The appellate court concluded that the cap should have been limited to $250,000, noting, among other things, that the children attended public school, attended day camp, and did not appear to have lived a lavish lifestyle.
Spinner is important because it shows that courts may reject a higher cap if the evidence does not support it. It also illustrates that the issue is not simply whether the parents have high income. The court must consider the children's needs, the family's lifestyle, and the facts in the record.
By contrast, in Klauer v. Abeliovich, 149 A.D.3d 617 (1st Dep't 2017), https://www.nycourts.gov/REPORTER/3dseries/2017/2017_03110.htm the Appellate Division upheld the use of an $800,000 cap. The court noted that using only the statutory cap would have resulted in a very low basic child support payment compared with the father's financial contributions during the marriage, and that moving the cap upward to $800,000 was appropriate on the facts presented.
Together, Spinner and Klauer demonstrate that where the court sets the cap is highly fact-specific. A $250,000 cap may be appropriate in one case, while a much higher cap may be appropriate in another.
Recent appellate decisions continue to emphasize the same point.
The lesson is practical: parties should be prepared to explain why a particular cap is appropriate based on the children's needs, the family's lifestyle, the parents' resources, and the evidence in the record.
Why the Forum May Matter: Supreme Court vs. Family Court
Another factor that may affect how a child support case is presented is whether the issue arises in the context of a divorce in Supreme Court or in a Family Court proceeding. In New York, divorce actions are handled in Supreme Court. Domestic Relations Law § 240 governs child support in matrimonial actions and allows the court to address child support alongside custody and other issues in the divorce.
Family Court, by contrast, often hears child support cases involving parents who are not married, parents who are already divorced and seeking modification or enforcement, or cases where child support is being addressed outside of a divorce action. Family Court Act § 413 contains the parallel CSSA framework used in those proceedings.
The same child support framework applies, but the context of the case may differ.
In a Supreme Court divorce action, child support may be considered alongside other financial issues, including:
- Equitable distribution of marital assets
- Spousal maintenance
- Carrying costs for the marital residence
- Counsel fees
- Business valuation
- Deferred compensation
- Overall financial settlement structure
Because Supreme Court divorce cases often involve a broader financial picture, the child support analysis may be shaped by the parties' overall settlement or litigation posture.
In Family Court, the focus may be more directly on the child support obligation itself, the parties' income, the children's needs, and any add-on expenses. The financial record may be narrower, depending on the issues before the court.
This does not mean that one court will always set a higher or lower cap than the other. Rather, it means that the procedural setting and the financial issues being litigated may affect how the case is developed, what evidence is presented, and how the parties argue for an appropriate cap.
Why Income Is Not Always Obvious
In some cases, determining each parent's income is straightforward. In others, it is anything but simple.
Tax returns may not tell the full story. One parent's reported income may be artificially low because of business deductions, retained earnings, deferred compensation, or self-employment structures. In other cases, taxable income may appear artificially high because of "phantom income" or income that appears on paper but is not actually received as available cash.
This is especially important in divorces involving business owners, executives, partners in professional practices, real estate investors, finance professionals, physicians, attorneys, entrepreneurs, and parents whose compensation includes bonuses, equity, distributions, or nontraditional benefits.
Before a court can decide whether to apply a higher cap, and where that cap should be set, it must first have a reliable understanding of the parents' actual income and financial resources.
New York City, Long Island, and Westchester Families Often Face Different Practical Realities
Although the same New York child support law applies statewide, the financial realities of families in New York City, Long Island, and Westchester can vary significantly. Housing costs in the different arears along with different living costs will impact the amount of child support.
Add-On Expenses Can Be Just as Important as Basic Support
Basic child support is only one part of the overall financial picture. Parents may also be responsible for statutory or agreed-upon add-on expenses, including:
- Childcare costs
- Health insurance premiums
- Unreimbursed medical expenses
- Educational expenses
- Tutoring or special needs services
- Extracurricular activities
- Camp and enrichment programs
The child support statutes specifically address certain add-on expenses, including childcare expenses and health-related expenses, which are generally allocated between the parents in proportion to their respective incomes.
In many high-income cases, these add-ons can be substantial and may include many categories of expenses which are not considered in lower income cases. The way they are divided may have a significant impact on each parent's actual financial obligations.
For example, the monthly basic child support number may appear manageable, but when combined with private school tuition, summer camp, therapy, tutoring, childcare, and unreimbursed medical expenses, the total obligation may be far more significant.
Add-on expenses can also influence arguments about where the income cap should be set. A parent paying substantial add-on expenses may argue that a lower cap is appropriate because the children's needs are already being met through direct payment of expenses. The other parent may argue that basic child support and add-on expenses serve different purposes and that a higher cap is still necessary to maintain the children's standard of living.
Why Careful Legal Guidance Matters
Child support above the statutory cap is one of the areas where experienced legal advocacy can make a meaningful difference.
The paying parent may argue that applying the statutory percentage to all income above the cap would produce an excessive or unfair result. The receiving parent may argue that the children's lifestyle, needs, and the parents' financial resources justify support based on a cap higher than the statutory amount.
In many cases, the real dispute is not whether the court may exceed the statutory cap, but how far above the cap the court should go.
Should support be calculated on $193,000? $250,000? $450,000? $800,000? A higher amount? The answer depends on the children's needs, the parents' financial circumstances, the standard of living, the add-on expenses, and the evidence presented to the court.
Both sides require careful preparation. Financial documents must be reviewed closely. Income must be accurately analyzed. The children's actual needs should be documented. Lifestyle expenses may need to be considered. In some cases, expert financial analysis may be appropriate.
Preparing for a Child Support Case Above the Cap
Parents involved in a high-income child support dispute should begin gathering information early. Useful documents may include:
- Recent tax returns
- W-2s, 1099s, and K-1s
- Paystubs and year-end compensation summaries
- Bonus and commission records
- Business financial statements
- Partnership or shareholder agreements
- Bank and brokerage statements
- Mortgage or rent records
- Tuition, childcare, camp, and activity invoices
- Health insurance and unreimbursed medical expense records
- Documentation of the children's regular lifestyle and needs
The more complete the financial picture, the better positioned a parent will be to negotiate or litigate an appropriate child support arrangement.
The Bottom Line
New York's child support formula is an important starting point, but it does not answer every question, especially when the parents' combined income exceeds the statutory cap.
Before the amount of child support is calculated, the court must determine which parent is entitled to receive support. Generally, that is the parent who has the children more than half of the time. If parenting time is equal, child support is not automatically eliminated, and the higher-earning parent may still be required to pay support.
In many high-income cases, courts will set child support using a cap higher than the statutory cap. However, courts generally do not apply the child support percentage to the parents' entire combined income, particularly where income is very high. Instead, courts decide where to set the cap based on the facts of the case.
For families in New York City, Long Island, and Westchester, these disputes may involve complex compensation, significant add-on expenses, private school, childcare, lifestyle considerations, and questions about the children's actual needs.
Whether you expect to pay child support or receive it, it is important to understand that the issue is not always limited to the statutory cap. In many cases, the most important questions are which parent is entitled to receive support and where the court should set the income cap above the statutory amount.
For how this cap analysis changes when parents share time equally, see Do I Pay Child Support With 50/50 Access? It Depends!.
Most & Schneid represents clients in complex matrimonial and family law matters, including child support, custody, maintenance, equitable distribution, and high-asset divorce. If you have questions about child support in New York, contact our office to discuss your situation.
This article is for informational purposes only and is not intended to provide legal advice. Reading this article does not create an attorney-client relationship with Most & Schneid, P.C. Every family law matter is fact-specific, and the application of New York child support law may vary depending on the circumstances of each case. You should consult with an experienced matrimonial or family law attorney regarding your specific situation before taking or refraining from any action based on this information.