Pennsylvania Code
Title 231 - RULES OF CIVIL PROCEDURE
Part I - GENERAL
Chapter 1910 - ACTIONS FOR SUPPORT
Rule 1910.16-2 - Support Guidelines. Calculation of Monthly Net Income

Universal Citation: 231 PA Code ยง 1910.16-2

Current through Register Vol. 54, No. 38, September 21, 2024

Generally, the the basic child support, spousal support, or alimony pendente lite obligation is based on the parties' monthly net incomes.

(a) Monthly Gross Income. Monthly gross income is ordinarily based on at least a six-month average of a party's income. The support law, 23 Pa.C.S. § 4302, defines the term "income" and includes income from any source. The statute lists many types of income including, but not limited to:

(1) wages, salaries, bonuses, fees, and commissions;

(2) net income from business or dealings in property;

(3) interest, rents, royalties, and dividends;

(4) pensions and all forms of retirement;

(5) income from an interest in an estate or trust;

(6) Social Security disability benefits, Social Security retirement benefits, temporary and permanent disability benefits, workers' compensation, and unemployment compensation;

(7) alimony if, in the trier-of-fact's discretion, inclusion of part or all of it is appropriate; and

(8) other entitlements to money or lump sum awards, without regard to source, including:
(i) lottery winnings;

(ii) income tax refunds;

(iii) insurance compensation or settlements;

(iv) awards and verdicts; and

(v) payments due to and collectible by an individual regardless of source.

(b) Treatment of Public Assistance, SSI Benefits, Social Security Payments to a Child Due to a Parent's Death, Disability or Retirement and Foster Care Payments.

(1) Public Assistance and SSI Benefits. Neither public assistance nor Supplemental Security Income (SSI) benefits shall be included as income for determining support.

(2) Child's Social Security Derivative Benefits.
(i) If a child is receiving Social Security derivative benefits due to a parent's retirement or disability:
(A) The trier-of-fact shall determine the basic child support obligation as follows:
(I) add the child's benefit to the monthly net income of the party who receives the child's benefit;

(II) calculate the parties' combined monthly net income, including the child's benefit;

(III) determine the basic child support obligation set forth in the Pa.R.C.P. No. 1910.16-3 schedule; and

(IV) apportion the basic child support obligation between the parties based on the party's percentage of the combined monthly net income.

(B) If the obligee receives the child's benefit, the trier-of-fact shall deduct the child's benefit from the basic child support obligation of the party whose retirement or disability created the child's benefit.

(C) If the obligor receives the child's benefit, the trier-of-fact shall not deduct the child's benefit from the obligor's basic child support obligation, even if the obligor's retirement or disability created the child's benefit. To illustrate for the parties the impact of the obligor receiving the benefit instead of the obligee, the trier-of-fact shall provide the parties with two calculations theoretically assigning the benefit to each household.

(D) The trier-of-fact shall allocate the expenses in Pa.R.C.P. No. 1910.16-6(a)-(e) based on the parties' monthly net incomes without considering the child's benefit.

(E) In equally shared custody cases, the party with the higher monthly net income, excluding the child's benefit, is the obligor.

(ii) If a child is receiving Social Security derivative benefits due to a parent's death, the trier-of-fact shall determine the surviving parent's basic child support obligation as follows.
(A) The non-parent obligee's monthly net income shall include only those funds the obligee is receiving on the child's behalf, including the Social Security derivative benefit.

(B) If the surviving-parent obligor receives the Social Security derivative benefit, the benefit shall be added to the parent's monthly net income to calculate child support.

(3) Foster Care Payments. If a party to a support action is a foster parent or is receiving payments from a public or private agency for the care of a child who is not the party's biological or adoptive child, the trier-of-fact shall not include those payments in the party's monthly net income for purposes of calculating child support for the foster parent's or other caretaker's biological or adoptive child.

Example 1. The obligor has monthly net income of $2,000. The obligee's monthly net income is $1,500 and the obligee, as primary custodial parent of the parties' two children, receives $700 per month in Social Security derivative benefits on behalf of the children as a result of the obligor's disability. Add the children's benefit to the obligee's income, which now is $2,200 per month. At the parties' combined monthly net income of $4,200, the basic child support obligation for two children is $1,372. As the obligor's income is 48% of the parties' combined monthly net income, the obligor's preliminary share of the basic child support obligation is $659. However, because the obligor's disability created the children's Social Security derivative benefits that the obligee is receiving, the obligor's obligation is reduced by the amount of the benefit, $700. As the support obligation cannot be less than zero, the obligor's basic child support obligation is $0 per month. If it were the obligee's disability that created the benefit, the obligor's basic child support obligation would remain $659. If the obligor were receiving the children's benefit as a result of the obligor's retirement or disability, the obligor's monthly net income would include the amount of the benefit and total $2,700, or 64% of the parties' combined monthly net income. The obligor's share of the basic child support obligation would then be $878 and would not be reduced by the amount of the children's benefit because the obligor, not the obligee, is receiving the benefit. Therefore, the obligor's basic child support obligation is less if the obligee is receiving the benefit created by the obligor.

Example 2. Two children live with Grandmother who receives $800 per month in Social Security death benefits for the children as a result of Father's death. Grandmother also receives $500 per month from a trust established by Father for the benefit of the children. Grandmother is employed and earns $2,000 net per month. Grandmother seeks support from the children's mother, who earns $2,000 net per month. For purposes of calculating Mother's basic child support obligation, Grandmother's income 00, the amount she receives on the children's behalf in Social Security derivative benefits and the trust income. (If Mother were receiving the benefit on the children's behalf , the benefit would be added to Mother's monthly net income and would be $2,800. Grandmother's monthly net income would be $500.) Therefore, Mother's and Grandmother's combined monthly net income totals $3,300. The basic child support obligation at the $3,300 monthly net income level for two children is $1,137. As Mother's monthly net income of $2,000 is 61% of the parties' combined monthly net income of $3,300, mother's basic child support obligation is $694. Since Mother's retirement or disability did not generate the child's derivative benefit, the benefit amount is not subtracted from mother's basic child support obligation, and Mother owes Grandmother $694. If Grandmother was not receiving the children's derivative benefits or trust income , grandmother's monthly net income for purposes of calculating Mother's basic child support obligation would be zero, and Mother would pay 100% of the basic child support obligation because Grandmother has no duty to support the children.

(c) Monthly Net Income.

(1) Unless these rules provide otherwise, the trier-of-fact shall deduct only the following items from monthly gross income to arrive at monthly net income:
(i) federal, state, and local income taxes;

(ii) unemployment compensation taxes and Local Services Taxes (LST);

(iii) F.I.C.A. payments (Social Security, Medicare and Self-Employment taxes) and non-voluntary retirement payments;

(iv) mandatory union dues; and

(v) alimony paid to the other party.

(2) In computing a spousal support or alimony pendente lite obligation, the trier-of-fact shall:
(i) deduct from the obligor's monthly net income child support, spousal support, alimony pendente lite, or alimony amounts paid to children and former spouses, who are not part of this action; and

(ii) include in a party's monthly net income alimony pendente lite or alimony received from a former spouse that was not included in the party's gross income, as provided in subdivision (a).

(d) Reduced Income or Fluctuating Earnings.

(1) Voluntary Income Reduction. The trier-of-fact shall not downwardly adjust a party's net income if the trier-of-fact finds that:
(i) the party's income reduction resulted from the party willfully attempting to favorably affect the party's basic support obligation; or

(ii) the party voluntarily assumed a lower paying job, quit a job, left employment, changed occupations, changed employment status to pursue an education, or employment is terminated due to willful misconduct.

(2) Involuntary Income Reduction. Incarceration. Earnings Fluctuations.
(i) Involuntary Income Reduction. The trier-of-fact shall adjust a party's monthly net income for substantial continuing involuntary decreases in income due to an employment situation over which the party has no control, including, but not limited to, illness, lay-off, termination, or job elimination.

(ii) Incarceration.
(A) Except as set forth in subdivision (d)(2)(ii)(B), the trier-of-fact shall:
(I) consider an incarcerated party's income reduction as an involuntary income reduction as set forth in subdivision (d)(2)(i); and

(II) adjust the incarcerated party's monthly net income accordingly.

(B) Exception.
(I) A party's incarceration shall not constitute an involuntary income reduction when the incarceration is due to support enforcement purposes or a criminal offense in which the party's dependent child or the obligee was the victim; and

(II) The trier-of-fact makes a written finding that downwardly adjusting the incarcerated party's monthly net income would be unjust or inappropriate and, in a child support action, takes into consideration the child's best interest.

(iii) Earnings Fluctuations. The trier-of-fact shall not adjust a party's monthly net income due to normal or temporary earnings fluctuations.

(3) Seasonal Employees. Generally, the trier-of-fact shall base a seasonal employee's monthly net income on a yearly average.

(4) Earning Capacity.
(i) When a party willfully fails to obtain or maintain appropriate employment, the trier-of-fact may impute to the party an income equal to the party's earning capacity.
(A) Earning Capacity Limitation. The trier-of-fact:
(I) shall not impute to the party an earning capacity that exceeds the amount the party could earn from one full-time position; and

(II) shall determine a reasonable work regimen based upon the party's relevant circumstances, including the jobs available within a particular occupation, working hours and conditions, and whether a party has exerted substantial good faith efforts to find employment.

(B) The trier-of-fact shall base the party's earning capacity on the subdivision (d)(4)(ii) factors.

(C) After assessing a party's earning capacity, the trier-of-fact shall state the reasons for the assessment in writing or on the record.

(D) When the trier-of-fact imputes an earning capacity to a party who would incur childcare expenses if the party were employed, the trier-of-fact shall consider reasonable childcare responsibilities and expenses.

(ii) Factors. In determining a party's earning capacity, the trier-of-fact shall consider the party's:
(A) child care responsibilities and expenses;

(B) assets;

(C) residence;

(D) employment and earnings history;

(E) job skills;

(F) educational attainment;

(G) literacy;

(H) age;

(I) health;

(J) criminal record and other employment barriers;

(K) record of seeking work;

(L) local job market, including the availability of employers who are willing to hire the party;

(M) local community prevailing earnings level; and

(N) other relevant factors.

(e) Net Income Affecting Application of the Support Guidelines.

(1) Low-Income Cases.
(i) Self-Support Reserve (SSR).
(A) The SSR is the minimum monthly net income reserved to the obligor to meet the obligor's basic needs.

(B) The SSR amount is $ 1,063 per month.

(ii) Action for Child Support Only. When the obligor's monthly net income and the number of children in the action intersect in the Basic Child Support Schedule's shaded area as set forth in Pa.R.C.P. No. 1910.16-3, the trier-of-fact shall determine the obligor's basic child support obligation utilizing the lesser of the two calculated amounts from the following methodologies.
(A) The initial calculation is determined by using the obligor's monthly net income only, the schedule set forth in Pa.R.C.P. No. 1910.16-3, and the number of children.

(B) The second calculation is determined by using the parties' combined monthly net income and the basic child support formula in Pa.R.C.P. No. 1910.16-4(a).

(C) If the obligor's monthly net income is at or below the SSR, the trier-of-fact may award support only after consideration of the parties' actual financial resources and living expenses.

Example 1: The parties have two children. The obligee has monthly net income of $2,500. The obligor has monthly net income of $1,500, which falls into the shaded area of the schedule for two children. The initial calculation is made using only the obligor's monthly net income. The basic child support obligation for two children would be $397.

The second calculation uses the parties' combined monthly net income. The parties' combined monthly net income is $4,000. The basic child support obligation for two children is $1,340. The obligor's proportionate share of the parties' combined monthly net income is 38% with a basic child support obligation of $509. The obligor's basic child support obligation using only the obligor's monthly net income is less than the calculated amount using the parties' combined monthly net income. As a result, the trier-of-fact should award the lesser amount, and the obligor's basic child support obligation is $397.

(iii) Action for Spousal Support/Alimony Pendente Lite Only.
(A) After calculating the spousal support or alimony pendente lite obligation as provided in Pa.R.C.P. No. 1910.16-4, the spousal support obligation shall not reduce the obligor's monthly net income below the SSR.

(B) If the obligor's monthly net income after subtracting the spousal support or alimony pendente lite obligation is less than the SSR, the trier-of-fact shall adjust the spousal support or alimony pendente lite obligation downward by an amount sufficient for the obligor to retain the SSR amount.

Example 2: The obligor has $1,200 monthly net income, and the obligee has $300 monthly net income. The formula in Pa.R.C.P. No. 1910.16-4(a)(1)(Part B) would result in a monthly spousal support obligation of $276 (($1,200 x 33% = $396) minus ($300 x 40% = $120) for a total of $276)). Since this amount leaves the obligor with only $924 per month, the trier-of-fact should adjust the support obligation so the obligor retains at least $1,063 per month. Therefore, the spousal support obligation is $137 per month ($1,200 - $1,063).

(iv) Action with Child Support and Spousal Support or Alimony Pendente Lite.
(A) The trier-of-fact shall calculate the spousal support or alimony pendente lite obligation as provided in Pa.R.C.P. No. 1910.16-4.

(B) The trier-of-fact shall subtract the calculated spousal support or alimony pendente lite obligation from the obligor's monthly net income to determine the obligor's adjusted monthly net income.

(C) When the obligor's adjusted monthly net income and the number of children in the action intersect in the Basic Child Support Schedule's shaded area as set forth in Pa.R.C.P. No. 1910.16-3, the trier-of-fact:
(I) shall not award spousal support or alimony pendente lite; and

(II) shall calculate child support as provided in subdivision (e)(1)(ii).

Example 3: Obligor and obligee have monthly net incomes of $2,000 and $165, respectively, and have two children. Calculating spousal support under subdivision (e)(1)(iv)(A) results in a spousal support obligation of $450 ($2,000 x 25% minus $165 x 30%). Obligor's adjusted monthly net income ($2,000 minus $450) is $1,550. Obligor's adjusted monthly net income of $1,550 with two children is in the shaded area of the Basic Child Support Schedule, and as a result, the trier-of-fact shall not award spousal support. Instead, the trier-of-fact should award child support only as provided in subdivision (e)(1)(ii).

(D) When the obligor's monthly net income and the number of children in the action do not intersect in the Basic Child Support Schedule's shaded area as set forth in Pa.R.C.P. No. 1910.16-3, the trier-of-fact shall calculate child support consistent with Pa.R.C.P. No. 1910.16-4.
(I) The combined spousal support or alimony pendente lite and basic child support obligations shall not reduce the obligor's remaining monthly net income below the SSR.

(II) If the obligor's monthly net income after subtracting the spousal support or alimony pendente lite and basic child support obligations is less than the SSR, the trier-of-fact shall adjust the support obligation downward by an amount sufficient for the obligor to retain the SSR amount.

(2) High-Income Cases. If the parties' combined monthly net income exceeds $30,000, the trier-of-fact shall calculate child support, spousal support, or alimony pendente lite pursuant to Pa.R.C.P. No. 1910.16-3.1.

(f) Child Tax Credit. In order to maximize the total income available to the parties and children, the trier-of-fact may award, as appropriate, the federal child tax credit to the non-custodial parent, or to either parent in cases of equally shared custody, and require the other party to execute the waiver required by the Internal Revenue Code, 26 U.S.C. § 152(e). The trier-of-fact shall consider the tax consequences associated with the federal child tax credit in calculating the party's monthly net income available for support.

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