New York Child Support Income Withholding Calculator (2026)
Last verified: March 2026 — $193,000 income cap, $21,546 self-support reserve, CCPA tiers per official NYS Withholding Limitations Worksheet. NYS updates these figures biennially - the next review is March 1, 2028 - and values are subject to change.
Official source — opens in new tab
Step 1: Calculate Your Child Support Obligation
Enter your income and custody details to estimate your basic child support amount under the NY CSSA formula. Note: Courts may apply additional adjustments not captured here (e.g., FICA deductions from CSSA income, prior child support paid). Use this as an estimate only.
Step 2: Calculate Your Disposable Income
Disposable income = gross income minus the six mandatory deductions required by NYS law. Per the official NYS Withholding Limitations Worksheet, health insurance premiums are NOT subtracted here — they are treated separately in the proration process.
Step 3: Determine Your CCPA Maximum Withholding Cap
The CCPA (Consumer Credit Protection Act) limits how much can be withheld from your disposable income. The cap depends on your IWO date, arrears status, and (for pre-August 29, 2018 IWOs only) whether you support another family. Source: Official NYS Withholding Limitations Worksheet.
$0.00 maximum per month
Step 4: Calculate Your Actual Withholding Amount
The final amount that will be withheld from your paycheck each month — the lesser of your child support obligation or the CCPA cap.
Remaining after withholding: $0.00
This calculator provides an informational estimate based on the published rules and rates for United States / New York State as of March 2026 (income cap $193,000; self-support reserve $21,546; CCPA tiers per official NYS Withholding Limitations Worksheet). It does not constitute tax, legal, or financial advice. Individual circumstances—including personal exemptions, deductions, health insurance premium treatment, judicial discretion, and special situations—may produce different results. Consult a qualified professional licensed in your jurisdiction.
Instant Answer: How Much Will Be Withheld From Your Paycheck?
See estimated withholding amounts for common income scenarios. These examples use 2026 NYS guidelines. The CCPA cap shown (50%) applies to the most common scenario: IWO dated August 29, 2018 or later, no arrears or arrears under 12 weeks — per the official NYS Withholding Limitations Worksheet.
| Monthly Gross Income | Children | Custody % | Disposable Income* | Child Support Obligation | CCPA Max (50%) | Actual Withholding |
|---|---|---|---|---|---|---|
| $3,000 | 1 | 0% | $2,100 | $357 | $1,050 | $357 |
| $3,000 | 2 | 0% | $2,100 | $525 | $1,050 | $525 |
| $3,000 | 1 | 30% | $2,100 | $250 | $1,050 | $250 |
| $5,000 | 1 | 0% | $3,500 | $595 | $1,750 | $595 |
| $5,000 | 2 | 0% | $3,500 | $875 | $1,750 | $875 |
| $5,000 | 2 | 50% | $3,500 | $438 | $1,750 | $438 |
| $7,500 | 1 | 0% | $5,250 | $893 | $2,625 | $893 |
| $7,500 | 2 | 0% | $5,250 | $1,313 | $2,625 | $1,313 |
| $10,000 | 1 | 0% | $7,000 | $1,190 | $3,500 | $1,190 |
| $10,000 | 2 | 0% | $7,000 | $1,750 | $3,500 | $1,750 |
| $10,000 | 2 | 30% | $7,000 | $1,225 | $3,500 | $1,225 |
| $15,000 | 1 | 0% | $10,500 | $1,785 | $5,250 | $1,785 |
| $15,000 | 2 | 0% | $10,500 | $2,625 | $5,250 | $2,625 |
*Disposable income shown after mandatory deductions (federal tax, state tax, FICA, local tax, involuntary retirement contributions) per official NYS Withholding Limitations Worksheet. Individual results vary. Assumptions: IWO dated August 29, 2018 or later, no arrears or arrears under 12 weeks → CCPA cap of 50% (per official NYS worksheet). Single order, no other IWOs, combined parental income within $193,000 cap. Each example assumes the paying parent earns 70% of the combined parental income (pro-rata income share); your actual withholding will differ if your income share differs. For pre-August 29, 2018 IWOs without a second family, the cap is 60%; for arrears over 12 weeks, caps rise by 5%.
Use the calculator above for your exact numbers.
How to Calculate Child Support Withholding in NY — Step by Step
Follow these steps to calculate exactly how much will be withheld from your paycheck for child support in New York.
- Determine your gross income. Add up all your earned income including wages, salary, bonuses, commissions, and self-employment income.
- Calculate your child support obligation using the CSSA formula. Combined Parental Income (capped at $193,000 for 2026, effective March 1, 2026) × CSSA percentage (17–35% based on number of children) × your pro-rata income share.
- Calculate your disposable income. Gross income minus the six mandatory deductions required by NYS law: federal income tax, Social Security tax (FICA), Medicare tax, NY state income tax, NYC or Yonkers local tax, and involuntary retirement or pension plan payments. Note: health insurance premiums are treated separately and are not subtracted from disposable income under the official NYS Withholding Limitations Worksheet.
- Apply the CCPA federal withholding cap. For IWOs dated August 29, 2018 or later: 50% of disposable income (no arrears or arrears under 12 weeks) or 55% (arrears over 12 weeks). For IWOs dated before August 29, 2018: if supporting another family, 50% or 55%; if not supporting another family, 60% or 65%. Source: Official NYS Withholding Limitations Worksheet (childsupport.ny.gov).
- Determine your actual withholding. The lesser of your child support obligation or the CCPA cap. If multiple IWOs exist, prorate proportionally among all orders up to the cap.
Use the calculator above to get your exact numbers in seconds.
How New York Child Support Withholding Works
Child support withholding in New York follows a straightforward five-step process. Your employer receives a court order called an Income Withholding Order (IWO), then deducts the specified amount from your paycheck each pay period.
Court Issues Income Withholding Order (IWO)
The court or Child Support Enforcement Unit issues an IWO (Form LDSS-5037) to your employer. This order specifies the monthly child support amount, any arrears owed, and the date the order was issued. The IWO date — specifically whether it is before or on/after August 29, 2018 — determines your CCPA withholding cap tier.
Employer Calculates Your Disposable Income
Your employer subtracts the six mandatory deductions from your gross pay as required by NYS law: federal income tax, Social Security (FICA), Medicare, New York state income tax, NYC or Yonkers local tax, and involuntary retirement or pension plan payments. Voluntary deductions (401(k), union dues, voluntary life insurance) are not subtracted. Health insurance premiums are handled separately in the proration step, not deducted here.
Employer Applies the CCPA Federal Limit
The Consumer Credit Protection Act (CCPA) caps how much can be withheld. For IWOs dated August 29, 2018 or later, the cap is 50% (no arrears or arrears under 12 weeks) or 55% (arrears over 12 weeks). For IWOs before August 29, 2018, the cap depends on whether the employee supports another family. Source: Official NYS Withholding Limitations Worksheet.
Employer Withholds the Correct Amount
Your employer withholds the lesser of your child support obligation (including arrears) or the CCPA maximum allowed. If court-ordered health insurance premiums are also required, these are factored into the proration calculation per the NYS Withholding Limitations Worksheet.
Employer Sends Payment to the SDU
Your employer sends the withheld support amount (not including the health insurance premium) to the New York State Child Support Processing Center (SDU) within 7 business days of the pay date. The SDU then distributes the payment to the custodial parent.
Visual Flowchart:
2026 NY Child Support Income Cap ($193,000)
The 2026 New York child support income cap is $193,000, effective March 1, 2026 through February 28, 2028. This is the maximum combined parental income subject to the automatic Child Support Standards Act (CSSA) formula percentage. Income above this cap is subject to judicial discretion under DRL §240(1-b)(f).
How the cap works
Under the CSSA formula, child support is calculated as a percentage of combined parental income up to the cap. For example:
- Parent A earns $120,000
- Parent B earns $100,000
- Combined income: $220,000
- Cap applied: $193,000
- Only $193,000 is subject to the automatic CSSA percentage formula; for income above the cap, courts exercise discretion
Impact on withholding
The income cap affects the base child support amount. Income above the cap does not automatically increase the formula-based support amount, though courts routinely apply CSSA percentages to some or all above-cap income based on the statutory factors in DRL §240(1-b)(f). The withholding amount is based on the court-ordered support obligation.
Statutory basis: The cap is set by the CSSA, codified in Domestic Relations Law §236 and Family Court Act §413. The cap is updated biennially by the Commissioner of Social Services based on the Consumer Price Index for all urban consumers. The 2026 cap of $193,000 increased from the previous $183,000 cap (March 1, 2024 – February 28, 2026). Source: OTDA Child Support Standards Chart, LDSS-4515, Rev. 03/26.
Self-support reserve (2026)
For lower-income parents, the self-support reserve protects parents from falling below poverty level. Effective March 1, 2026, the SSR is $21,546 per year ($1,795.50 per month), which equals 135% of the 2026 federal poverty income guideline of $15,960 for a single person. If a parent's income falls below the SSR after paying child support, the court applies a reduced minimum order of $50/month (for income between the poverty level and SSR) or $25/month (for income at or below the poverty level). Source: OTDA Child Support Standards Chart, LDSS-4515, Rev. 03/26.
The cap and your withholding
The withholding amount is based on the child support obligation ordered by the court. Since the cap limits the automatically calculated base income used in the formula, it indirectly limits the formula-based support amount — but courts may order additional support for income above the cap.
CCPA Maximum Withholding Limits
The maximum amount that can be withheld from your paycheck for child support is capped by the federal Consumer Credit Protection Act (CCPA), codified at 15 U.S.C. §1673. The cap ranges from 50% to 65% of your disposable income, depending on your specific situation. The official NYS Withholding Limitations Worksheet (childsupport.ny.gov) governs how New York employers apply these limits.
The Official NYS CCPA Tier Table
| IWO Date | Arrears Status | Supports Another Family? | Maximum Withholding |
|---|---|---|---|
| August 29, 2018 or later | No arrears OR arrears < 12 weeks | N/A (not a factor for newer IWOs) | 50% of disposable income |
| August 29, 2018 or later | Arrears > 12 weeks | N/A (not a factor for newer IWOs) | 55% of disposable income |
| Before August 29, 2018 | No arrears OR arrears < 12 weeks | Yes — supports another spouse or child | 50% of disposable income |
| Before August 29, 2018 | Arrears > 12 weeks | Yes — supports another spouse or child | 55% of disposable income |
| Before August 29, 2018 | No arrears OR arrears < 12 weeks | No — does NOT support another family | 60% of disposable income |
| Before August 29, 2018 | Arrears > 12 weeks | No — does NOT support another family | 65% of disposable income |
Source: Official NYS Withholding Limitations Worksheet, childsupport.ny.gov. Note: For IWOs dated August 29, 2018 or later, only the IWO date and arrears status affect the CCPA cap — whether the employee supports another family is irrelevant for newer IWOs.
Understanding the Tiers
Post-Aug 29, 2018 IWO — No/Low Arrears; OR Pre-Aug 29, 2018 IWO — Supports Another Family, No/Low Arrears
Two scenarios trigger the 50% cap: (1) IWO dated August 29, 2018 or later with no arrears or arrears under 12 weeks; or (2) IWO dated before August 29, 2018 and the employee supports another spouse or child with no arrears or arrears under 12 weeks.
Post-Aug 29, 2018 IWO — Arrears > 12 Weeks; OR Pre-Aug 29, 2018 IWO — Supports Another Family, Arrears > 12 Weeks
Two scenarios trigger the 55% cap: (1) IWO dated August 29, 2018 or later with arrears over 12 weeks; or (2) IWO dated before August 29, 2018, employee supports another family, and arrears exceed 12 weeks.
Pre-Aug 29, 2018 IWO — No Second Family, No/Low Arrears
For IWOs dated before August 29, 2018 where the employee does NOT support another spouse or child and has no arrears or arrears under 12 weeks, the maximum withholding is 60% of disposable income.
Pre-Aug 29, 2018 IWO — No Second Family, Arrears > 12 Weeks
For IWOs dated before August 29, 2018 where the employee does NOT support another family and arrears exceed 12 weeks, the maximum withholding is 65% of disposable income — the highest possible cap.
Example (post-August 29, 2018 IWO, no arrears — the most common scenario):
- Disposable income: $4,000/month
- Post-Aug 29, 2018 IWO, no arrears: max = $2,000 (50%)
- Post-Aug 29, 2018 IWO, arrears > 12 weeks: max = $2,200 (55%)
- Pre-Aug 29, 2018 IWO, no second family, no arrears: max = $2,400 (60%)
- Pre-Aug 29, 2018 IWO, no second family, arrears > 12 weeks: max = $2,600 (65%)
Important: The CCPA cap is the maximum allowed. Your employer will withhold the lesser of your child support obligation or the CCPA cap. If your child support obligation is $1,500 and your CCPA cap is $2,000, your employer withholds $1,500. The cap only limits withholding when the obligation would otherwise exceed it.
What Counts as Disposable Income?
Disposable income is the amount of money you have left after the six mandatory deductions required by New York State law are subtracted from your gross pay. This is the figure used to calculate your CCPA withholding cap — not your gross income and not your net pay. The definition comes directly from the official NYS Withholding Limitations Worksheet at childsupport.ny.gov.
The Formula (per Official NYS Withholding Limitations Worksheet):
Gross Pay − 6 Required Deductions = Disposable Income
The Six Mandatory Deductions (Subtracted from Gross Pay per NYS Law)
| Deduction | Description |
|---|---|
| 1. Federal income tax | Required by federal law |
| 2. Social Security tax (FICA) | 6.2% up to $184,500 annual wage base (2026) |
| 3. Medicare tax (FICA) | 1.45% (+ 0.9% additional Medicare tax on wages over $200,000) |
| 4. NY State income tax | Required by New York State law — estimate yours with the New York IT-2104 tax calculator |
| 5. NYC or Yonkers local tax | Required for NYC or Yonkers residents, if applicable |
| 6. Involuntary retirement or pension plan payments | Court-ordered or legally required retirement/pension contributions only |
Important: Health Insurance Premiums Are NOT Subtracted
Per the official NYS Withholding Limitations Worksheet: Health insurance premiums are NOT subtracted when calculating disposable income. Instead, they are handled separately in the proration process — the full premium must be withheld in addition to child support, but only if doing so keeps the total within the CCPA cap. The premium cannot be partially paid; it is either withheld in full or not at all.
Voluntary Deductions (NOT Subtracted from Disposable Income)
- 401(k) or IRA contributions (voluntary)
- Union dues
- Voluntary life insurance premiums
- Wage garnishments from other creditors
- Charitable contributions
- Health insurance premiums
Gross vs. Net vs. Disposable Income — What's the Difference?
| Term | Definition | Used For |
|---|---|---|
| Gross Income | Your total earnings before any deductions | CSSA child support formula |
| Net Pay (Take-Home) | Gross income minus ALL deductions (mandatory + voluntary) | Your actual paycheck amount |
| Disposable Income | Gross income minus only the 6 mandatory deductions per NYS law | CCPA withholding cap calculation |
Example Calculation
- Gross monthly income: $5,000
- Mandatory deductions:
- Federal tax: −$450
- State tax: −$200
- FICA (Social Security + Medicare): −$380
- Local tax: −$0
- Involuntary retirement: −$0
- Disposable income: $3,970
- Health insurance ($200/month) is handled separately — not subtracted here
- CCPA cap (post-Aug 29, 2018 IWO, no arrears): $3,970 × 50% = $1,985 maximum
Why This Matters: Many people mistakenly believe withholding is based on gross income, net pay, or a figure that includes health insurance deductions. The CCPA cap is specifically tied to disposable income calculated using only the six mandatory deductions specified by NYS law. Understanding this distinction helps you accurately calculate how much can be withheld from your paycheck.
Multiple Income Withholding Orders — Proration
If you have more than one Income Withholding Order (IWO) against your paycheck, employers must prorate the available withholding amount among all valid orders. This ensures each order receives its fair share of the CCPA-limited amount.
The CCPA Rule for Multiple Orders: When multiple withholding orders exist, the total amount withheld cannot exceed the CCPA cap (50–65% of disposable income depending on your scenario). If the total of all orders exceeds the cap, each order is paid proportionally based on its share of the total obligation.
Priority of Orders (What Gets Paid First)
| Priority | Order Type | Notes |
|---|---|---|
| 1 | Federal tax levies | Highest priority by federal law |
| 2 | Child support IWOs | State and federal priority |
| 3 | Student loan garnishments | Federal priority |
| 4 | Other garnishments | Creditor garnishments, wage assignments |
The table above covers the order types that most commonly compete with child support. For the complete New York priority ladder — including state tax levies and consumer-debt judgments, which are not shown here — use the New York wage garnishment priority calculator, which stacks every garnishment type in statutory order.
Proration Example
- Disposable income: $4,000/month
- CCPA cap (post-Aug 29, 2018 IWO, no arrears): 50% = $2,000
- IWO #1 (Child support): $1,400/month
- IWO #2 (Child support — another child): $900/month
- Total obligations: $2,300
- Cap: $2,000
Since the total obligations ($2,300) exceed the cap ($2,000), the employer prorates:
- IWO #1 share: $1,400 / $2,300 = 60.9%
- IWO #2 share: $900 / $2,300 = 39.1%
- IWO #1 receives: $2,000 × 60.9% = $1,217
- IWO #2 receives: $2,000 × 39.1% = $783
Each order is partially paid, and both receive their proportional share of the available withholding amount. The total withheld ($2,000) does not exceed the CCPA cap.
What if there's a federal tax levy?
Federal tax levies take priority over child support IWOs. If a federal tax levy exists, it must be paid in full before any child support withholding occurs. The remaining amount (if any) is then distributed to child support orders under the CCPA cap.
What if the employee changes jobs?
The IWO follows the employee to their new employer. The new employer must begin withholding within 15 business days of receiving the order. If multiple orders exist, the new employer must prorate as described above.
Official Form — LDSS-5037 (Income Withholding Order)
The LDSS-5037 is the official New York State Income Withholding Order (IWO) form. This is the document courts and Child Support Enforcement Units use to direct employers to withhold child support from an employee's paycheck.
What the Form Does
The LDSS-5037 legally requires your employer to deduct child support from your wages and send it to the State Disbursement Unit (SDU). The form includes:
- Your name, address, and Social Security number
- Your employer's name and address
- The child support amount to be withheld (including arrears if any)
- The IWO issue date (critical for determining the CCPA cap tier — the key cutoff is August 29, 2018)
- Instructions for the employer on calculation and remittance
- Whether arrears over 12 weeks are owed (checked box on the form)
How to Fill It Out
In most cases, the court or Child Support Enforcement Unit fills out the LDSS-5037 and serves it to your employer. However, if you need to complete portions yourself:
- Employee Section: Provide your full legal name, date of birth, Social Security number, and current address. Include your employer's name and address.
-
Employer Section: Your employer must complete this section using the Official NYS
Withholding Limitations Worksheet, including:
- Employee's gross income
- Six mandatory deductions
- Disposable income calculation
- CCPA cap determination (IWO date and arrears status)
- Withholding amount
- Remittance instructions
- Return Information: The form must be returned to the court or Child Support Enforcement Unit within 15 business days of receipt.
Employer Responsibilities
When an employer receives an LDSS-5037:
- Verify the form: Check that it's properly completed and signed by the court or enforcement unit.
- Calculate disposable income: Use the employee's gross pay minus the six mandatory deductions per the NYS Withholding Limitations Worksheet. Health insurance premiums are handled in the proration step, not here.
- Apply the CCPA cap: Determine the maximum withholding based on the IWO date (August 29, 2018 cutoff) and arrears status. For pre-August 29, 2018 IWOs, also consider whether the employee supports another family.
- Begin withholding: Start withholding within 15 business days of receiving the order.
- Send payments: Remit withheld support amounts (not including health insurance premium) to the SDU within 7 business days of each pay date.
- Notify if employee leaves: If the employee terminates employment, notify the court or enforcement unit within 10 business days.
Where to Send Payments:
New York State Child Support Processing Center
PO Box 15363
Albany, NY 12212-5363
What If the Employer Doesn't Comply?
Employers who fail to withhold or remit child support payments can be held liable for the full amount of the unpaid obligation, plus penalties and interest. This is a serious legal obligation, not optional.
Download the LDSS-5037 Form: The official LDSS-5037 form and the NYS Withholding Limitations Worksheet are available at childsupport.ny.gov.
NY Child Support Formula — CSSA
The Child Support Standards Act (CSSA) establishes the formula for calculating child support in New York. The formula is codified in Family Court Act §413 and Domestic Relations Law §236. It applies to all child support orders in New York State.
The Basic Formula:
Child Support = Combined Parental Income (CPI) × CSSA Percentage × Pro-Rata Share
CSSA Percentage Table
| Number of Children | Percentage of Combined Parental Income |
|---|---|
| 1 child | 17% |
| 2 children | 25% |
| 3 children | 29% |
| 4 children | 31% |
| 5+ children | 35%+ |
Combined Parental Income (CPI)
CPI is the total income of both parents up to the 2026 cap of $193,000. Note that under the CSSA statute (FCA §413), each parent's income is first adjusted by subtracting FICA taxes paid, NYC/Yonkers taxes paid, child support actually paid under other orders, and other statutory deductions to arrive at "CSSA income." For most wage earners, the most significant of these adjustments are FICA taxes. This calculator uses gross income as an approximation — actual court-calculated CSSA income may differ.
Custody/Visitation Adjustments
The CSSA formula assumes one parent has primary custody. If the non-custodial parent has significant parenting time, the court may adjust the support amount at its discretion based on the actual time spent with the child and the expenses each parent incurs. Custody adjustments are not formulaic — they are determined by the court based on the specific facts of each case. The calculator's custody percentage input provides a rough estimate only.
Pro-Rata Share
Each parent pays their proportional share of the child support amount based on their income relative to combined income. If Parent A earns 60% of the combined income, they pay 60% of the support amount.
Self-Support Reserve (SSR) — 2026
The SSR protects lower-income parents from falling below poverty level. Effective March 1, 2026, the SSR is $21,546 per year ($1,795.50 per month), equal to 135% of the 2026 federal poverty income guideline of $15,960. Courts apply a minimum order of $50/month for parents with income between the poverty level and the SSR, and $25/month for parents at or below the poverty level. Source: OTDA Child Support Standards Chart, LDSS-4515, Rev. 03/26.
Example Calculation:
- Parent A monthly gross income: $6,000
- Parent B monthly gross income: $4,000
- Combined income: $10,000/month ($120,000/year — below the $193,000 annual cap)
- 2 children: 25% of $10,000 = $2,500 total monthly child support
- Parent A income share: 60% ($6,000 / $10,000)
- Parent B income share: 40% ($4,000 / $10,000)
- Parent A pays: $2,500 × 60% = $1,500/month
- Parent B pays: $2,500 × 40% = $1,000/month
The $1,500 paid by Parent A is the court-ordered child support obligation used in the withholding calculation. FICA and other CSSA deductions may further reduce these figures under actual court calculation.
For Employers — Processing Income Withholding Orders
As an employer in New York, you have a legal obligation to process Income Withholding Orders (IWOs) for child support using the official NYS Withholding Limitations Worksheet. Failure to comply can result in significant liability.
Your Role: When you receive an LDSS-5037 (Income Withholding Order), you must deduct child support from the employee's wages and send the payments to the State Disbursement Unit (SDU). Use the Official NYS Withholding Limitations Worksheet (available at childsupport.ny.gov) to calculate withholding correctly.
Timeline Requirements
- 15 business days — Begin withholding within 15 business days of receiving the IWO
- 7 business days — Remit withheld support amounts (not health insurance premium) to the SDU within 7 business days of each pay date
- 10 business days — Notify the court or enforcement unit if the employee terminates employment
Calculation Responsibilities
When processing an IWO, you must use the Official NYS Withholding Limitations Worksheet and:
- Calculate gross income: Include wages, salary, bonuses, commissions, and other compensation.
- Calculate disposable income: Subtract the six mandatory deductions: federal income tax, Social Security (FICA), Medicare, NY state income tax, NYC/Yonkers local tax, and involuntary retirement or pension plan payments. Do NOT subtract health insurance premiums at this step.
- Apply the CCPA cap: For IWOs dated August 29, 2018 or later, use 50% (no arrears or arrears under 12 weeks) or 55% (arrears over 12 weeks). For older IWOs, also consider whether the employee supports another family. Check the online calculator at childsupport.ny.gov/dcse/iex_worksheet.html.
- Withhold the correct amount: Withhold the lesser of the child support obligation or the CCPA cap. If health insurance premiums are also court-ordered, follow the proration worksheet to determine whether and how to include them. If there are multiple IWOs, prorate per the worksheet.
Penalties for Non-Compliance
Employers who fail to withhold or remit child support payments can be held liable for the full amount of the unpaid obligation, plus:
- 9% annual interest on the unpaid amount (CPLR §5004)
- Civil penalties up to $1,000 per violation
- Court costs and attorney fees
- Potential contempt of court proceedings
When an Employee Terminates
- Calculate final withholding: Withhold any remaining child support from the final paycheck.
- Send final payment: Remit the final withheld support amount to the SDU within 7 business days.
- Notify the court: Send written notice to the court or enforcement unit within 10 business days of the employee's termination.
- Return the IWO: Return the LDSS-5037 to the court or enforcement unit with termination details.
Official Resources for Employers:
The NYS Office of Child Support Services provides the official Withholding Limitations Worksheet, training materials, and direct support at childsupport.ny.gov/dcse/iex_worksheet.html.
Frequently Asked Questions
Find answers to the most common questions about New York child support income withholding. Click any question to expand the answer.
The maximum amount that can be withheld depends on your disposable income, your IWO date, and your arrears status. Under the federal CCPA and the official NYS Withholding Limitations Worksheet, the cap ranges from 50% to 65% of your disposable income.
- 50%: IWO dated August 29, 2018 or later, no arrears or arrears under 12 weeks; OR pre-August 29, 2018 IWO, supports another spouse or child, no arrears or arrears under 12 weeks
- 55%: IWO dated August 29, 2018 or later, arrears over 12 weeks; OR pre-August 29, 2018 IWO, supports another family, arrears over 12 weeks
- 60%: Pre-August 29, 2018 IWO, does NOT support another family, no arrears or arrears under 12 weeks
- 65%: Pre-August 29, 2018 IWO, does NOT support another family, arrears over 12 weeks
Your employer withholds the lesser of your child support obligation or the CCPA cap. Source: Official NYS Withholding Limitations Worksheet, childsupport.ny.gov.
Disposable income is your gross pay minus the six mandatory deductions required by New York State law. It is the amount used to calculate your CCPA withholding cap — not your gross income and not your net pay.
The formula (per Official NYS Withholding Limitations Worksheet): Gross Pay − Six Required Deductions = Disposable Income
The six mandatory deductions are:
- Federal income tax
- Social Security tax (FICA) — 6.2% up to $184,500 annual wage base (2026)
- Medicare tax (FICA) — 1.45% (+ 0.9% additional for wages over $200,000)
- NY State income tax
- NYC or Yonkers local tax (if applicable)
- Involuntary retirement or pension plan payments
Important: Health insurance premiums are NOT subtracted when calculating disposable income. They are handled separately in the proration process per the official NYS worksheet.
Voluntary deductions like 401(k) contributions and union dues are also not subtracted from disposable income.
These three terms are often confused, but they have distinct meanings:
- Gross Income: Your total earnings before any deductions. Used for the CSSA child support formula.
- Net Pay (Take-Home): Gross income minus ALL deductions (mandatory + voluntary). This is your actual paycheck amount.
- Disposable Income: Gross income minus only the six mandatory deductions specified by NYS law (NOT including health insurance premiums). Used for the CCPA withholding cap calculation.
Your withholding cap is based on disposable income, not gross income or net pay.
If you have more than one IWO, employers must prorate the available withholding amount among all valid orders. The total amount withheld cannot exceed the CCPA cap.
Example (post-August 29, 2018 IWO, no arrears):
- Disposable income: $4,000/month
- CCPA cap (50%): $2,000
- IWO #1: $1,400/month, IWO #2: $900/month (total $2,300)
- IWO #1 receives: $2,000 × ($1,400 / $2,300) = $1,217
- IWO #2 receives: $2,000 × ($900 / $2,300) = $783
Federal tax levies take priority over child support IWOs and must be paid first.
The 2026 New York child support income cap is $193,000, effective March 1, 2026 through February 28, 2028. This is the maximum combined parental income subject to the automatic CSSA formula percentage. Income above this cap is subject to judicial discretion.
The cap is updated biennially by the Commissioner of Social Services based on the Consumer Price Index. The 2026 cap of $193,000 increased from the previous $183,000 cap (March 1, 2024 – February 28, 2026). Source: OTDA Child Support Standards Chart, LDSS-4515, Rev. 03/26.
Example: Parent A earns $120,000, Parent B earns $100,000. Combined income is $220,000, but only $193,000 is subject to the automatic CSSA percentage formula; courts exercise discretion on the remaining $27,000.
The self-support reserve (SSR) protects lower-income parents from falling below the poverty level. Effective March 1, 2026, the SSR is $21,546 per year ($1,795.50 per month), which equals 135% of the 2026 federal poverty income guideline of $15,960 for a single person. Source: OTDA Child Support Standards Chart, LDSS-4515, Rev. 03/26.
If a parent's income falls below the SSR after paying child support, the court applies:
- A minimum order of $50/month if income is between the poverty level ($15,960) and the SSR ($21,546)
- A minimum order of $25/month if income is at or below the federal poverty level ($15,960)
Example: If your income is $20,000/year (between the poverty level and the SSR), the court would set a minimum order of $50/month regardless of what the full CSSA formula would otherwise produce.
Arrears (back child support owed) affect the CCPA cap and may increase the maximum withholding amount by 5 percentage points when arrears exceed 12 weeks.
- Post-August 29, 2018 IWO, arrears > 12 weeks: Cap increases from 50% to 55% of disposable income
- Pre-August 29, 2018 IWO, supports another family, arrears > 12 weeks: Cap increases from 50% to 55%
- Pre-August 29, 2018 IWO, no second family, arrears > 12 weeks: Cap increases from 60% to 65%
Check the arrears box on page 1 of any IWO. If this box is checked on ANY IWO for the employee, the arrears-over-12-weeks cap applies. Interest on arrears accrues at 9% per year under CPLR §5004.
Yes, you can request a modification of your IWO if your circumstances have changed significantly.
Common reasons for modification:
- Change in income (job loss, salary change, new job)
- Change in custody or parenting time
- Change in the child's needs
- Change in the other parent's income
- Three years have passed since the order was entered
- The current order deviates 15% or more from the current CSSA calculation
To request a modification, file a petition with the court or Child Support Enforcement Unit. The court will review your circumstances and determine if a modification is warranted. Your withholding amount changes only after the court issues a modified IWO — you cannot change it on your own.
50/50 custody does not automatically eliminate child support. The court will calculate the CSSA formula and then apply a parenting time adjustment based on judicial discretion and the specific facts of the case.
The adjustment considers actual time spent with the child and the expenses each parent incurs during their parenting time. In a true 50/50 arrangement, the court may significantly reduce or even eliminate the support obligation depending on each parent's income and expenses — but this is not automatic and varies by case.
The withholding amount is based on the adjusted court-ordered support amount, not the basic CSSA formula amount. The calculator's custody percentage input provides a rough estimate — actual adjustment is at the court's discretion.
Child support withholding typically stops when:
- The child turns 21 — In New York, child support obligations generally end at age 21 under Family Court Act §413 (not 18 or 19 as in many other states).
- The child becomes emancipated — Through marriage, military service, or self-support.
- The court terminates the order — Based on a petition for modification or termination.
- The child dies — The obligation ends upon the child's death.
Your employer cannot stop withholding without a new court order. You must petition the court to terminate the obligation or receive a new IWO directing the employer to cease withholding.
The maximum percentage depends on your specific circumstances, ranging from 50% to 65% of disposable income per the official NYS Withholding Limitations Worksheet:
- 50%: Post-August 29, 2018 IWO, no arrears or arrears under 12 weeks; OR pre-August 29, 2018 IWO, supports another family, no arrears or arrears under 12 weeks
- 55%: Post-August 29, 2018 IWO, arrears over 12 weeks; OR pre-August 29, 2018 IWO, supports another family, arrears over 12 weeks
- 60%: Pre-August 29, 2018 IWO, does not support another family, no arrears or arrears under 12 weeks
- 65%: Pre-August 29, 2018 IWO, does not support another family, arrears over 12 weeks
The actual withholding amount is the lesser of your child support obligation (including arrears) or the applicable CCPA cap. Your employer cannot exceed these limits.
Employers in New York have a legal obligation to process Income Withholding Orders (IWOs) using the official NYS Withholding Limitations Worksheet. Key responsibilities include:
- Begin withholding: Within 15 business days of receiving the IWO
- Calculate correctly: Determine disposable income using the six mandatory deductions and apply the correct CCPA cap per the official worksheet
- Remit payments: Send withheld support amounts (not health insurance premium) to the SDU within 7 business days of each pay date
- Notify the court: Within 10 business days if the employee terminates employment
- Provide employee notice: Give the employee a copy of the IWO and explain the withholding process
Employers who fail to comply can be held liable for the full unpaid amount plus 9% annual interest and civil penalties.
Methodology
This calculator is built on the official New York State Child Support Standards Act (CSSA) formula and federal Consumer Credit Protection Act (CCPA) guidelines, as implemented through the official NYS Withholding Limitations Worksheet. All calculations are verified against the latest 2026 official data.
Data Sources
- New York State Child Support Standards Act (CSSA): Family Court Act §413, Domestic Relations Law §236
- Income Cap (2026): $193,000 — effective March 1, 2026 through February 28, 2028 (OTDA Child Support Standards Chart, LDSS-4515, Rev. 03/26)
- Self-Support Reserve (2026): $21,546 per year ($1,795.50/month) — 135% of the 2026 federal poverty income guideline of $15,960 (OTDA Child Support Standards Chart, LDSS-4515, Rev. 03/26)
- CCPA Federal Limits: 15 U.S.C. §1673 — 50%/55%/60%/65% caps per Official NYS Withholding Limitations Worksheet (childsupport.ny.gov/dcse/iex_worksheet.html)
- IWO Date Cutoff: August 29, 2018 — the official NYS CCPA tier dividing line
- Disposable Income Definition: Six mandatory deductions per Official NYS Withholding Limitations Worksheet (health insurance premiums are NOT a disposable income deduction)
- Social Security Wage Base (2026): $184,500 (6.2% Social Security tax rate)
- Official Forms: LDSS-5037 (Income Withholding Order), Official NYS Withholding Limitations Worksheet
- State Disbursement Unit (SDU): NYS Child Support Processing Center, PO Box 15363, Albany, NY 12212-5363
Calculation Methodology
The calculator follows the official NYS Withholding Limitations Worksheet methodology in four steps:
- Child Support Amount (CSSA Formula Estimate): Combined Parental Income (capped at $193,000 annual) × CSSA percentage (17–35% based on number of children) × custody adjustment (approximate) × pro-rata income share. Note: This is an approximation. The actual CSSA formula further adjusts each parent's income by subtracting FICA taxes and other statutory deductions before applying percentages.
- Disposable Income: Gross income minus the six mandatory deductions per NYS law: federal income tax, Social Security (FICA), Medicare, NY state income tax, NYC/Yonkers local tax, and involuntary retirement or pension plan payments. Health insurance premiums are NOT deducted at this step.
- CCPA Maximum Withholding Cap: Disposable income × applicable CCPA percentage. For IWOs dated August 29, 2018 or later: 50% (no arrears or arrears under 12 weeks) or 55% (arrears over 12 weeks). For IWOs before August 29, 2018: 50%/55% (supports another family) or 60%/65% (does not support another family). Source: Official NYS Withholding Limitations Worksheet.
- Actual Withholding: The lesser of child support obligation or CCPA cap. If multiple orders exist, prorated proportionally per the official worksheet. Health insurance premium treatment requires the full NYS Withholding Limitations Worksheet for accurate calculation.
Disclaimer
This calculator provides estimates based on the information you enter and current NYS and federal guidelines as of March 2026 ($193,000 income cap; $21,546 self-support reserve; CCPA tiers per official NYS Withholding Limitations Worksheet). Results are for informational purposes only and do not constitute legal advice.
Actual withholding amounts may vary based on:
- Specific court orders and judicial discretion
- Actual CSSA income calculations (which subtract FICA and other deductions from each parent's gross income before applying percentages)
- Health insurance premium withholding (handled separately from disposable income per the official worksheet)
- Custody and parenting time adjustments made at judicial discretion
- Variations in employer payroll systems
- Changes in tax rates or deductions
Consult the Official NYS Withholding Limitations Worksheet at childsupport.ny.gov and a qualified attorney or the New York State Office of Child Support Services for final determination of your withholding obligations.
Last Updated: March 2026