4720.2.
(a) The statewide uniform guideline for determining child support awards is as follows: CS = K (NCN). (b) (1) The components of the formula are as follows:
CS = child support amount.
K = adjustment factor for different levels of income.
NCN = noncustodial parent’s net monthly disposable income.
TN = total net monthly disposable income of parties.
(2) To compute net disposable income, see paragraph (4) of subdivision (g).
(3) K changes as combined net monthly disposable income changes as follows:
Total Net Disposable
Income Per Month K
$0- 1,667 K = .26
$1,668- 4,999 K = .20 + 100/TN
$5,000-10,000 K = .16 + 300/TN
Over $10,000 K = .12 + 700/TN
(4) For more than one child, multiply CS by:
2 children 1.5
3 children 2
4 children 2.25
5 children 2.5
6 children 2.625
7 children 2.75
8 children 2.813
9 children 2.844
10 children 2.86
(c) The court shall state on the record the net monthly disposable income of each parent.
(d) There shall be a rebuttable presumption affecting the burden of proof that 100 percent of the amount of child support established by the formula set forth in subdivision (a) is the correct amount of child support to be awarded subject to subdivision (e).
(e) The presumption of subdivision (d) may be rebutted by facts showing that application of the guideline would be unjust or inappropriate in a particular case because one or more of the following factors is found to be applicable by a preponderance of the evidence and the revised amount is in the best interests of the child or children:
(1) The parties have stipulated to a different amount of child support under subdivision (k).
(2) The rental value of the family residence in which the children for whose support the award is made are allowed to reside exceeds the mortgage payments, homeowner’s insurance, and property taxes. The amount of any adjustment pursuant to this paragraph shall not be greater than the excess amount and shall be made pursuant to former Section 4728.5, prior to its repeal by Chapter 1493 of the Statutes of 1990, and applicable published appellate court decisions.
(3) A parent’s subsequent spouse or nonmarital partner has income which helps meet that parent’s basic living expenses, thus increasing the parent’s disposable income.
(4) The child or children subject to the order are not receiving Aid to Families with Dependent Children and the custodial parent has a higher income than the noncustodial parent. In such a case the court may order the custodial parent to pay support to the noncustodial parent or the court may reduce the amount of support paid by the noncustodial parent.
(5) The child or children subject to the order are not receiving Aid to Families with Dependent Children and the noncustodial parent has parenting time that results in substantial expenses to the noncustodial parent and substantial savings to the custodial parent. In such a case the court may reduce the amount of support paid by the noncustodial parent.
(6) The parent being ordered to pay child support has an extraordinarily high income and the amount determined under the formula would exceed the needs of the child or children.
(7) Application of the guideline would be unjust or inappropriate due to special circumstances in the particular case. The court shall state on the record the facts constituting the special circumstances.
(f) If the court determines that the presumption provided for in subdivision (d) is rebutted by factors stated in subdivision (e), the court shall state its determination, and any factual basis therefore, in writing or on the record, including, but not limited to, the amount of support that would have been received under the guidelines and including a justification of why the order varies from the guidelines. The court shall make any other findings required by federal law.
(g) (1) The annual gross income of each parent means income from whatever source derived, except as specified in subparagraph (C) and includes, but is not limited to, all of the following:
(A) Income such as commissions, salaries, royalties, wages, bonuses, rents, dividends, pensions, interest, trust income, annuities, workers’ compensation benefits, unemployment insurance benefits, disability insurance benefits, and spousal support actually received from a person not a party to the order.
(B) Income from the proprietorship of a business, such as gross receipts from the business reduced by expenditures required for the operation of the business.
(C) In the discretion of the court, employee benefits or self-employment benefits, taking into consideration the benefit to the employee, any corresponding reduction in living expenses, and other relevant facts.
(2) The court may, in its discretion, consider the earning capacity of a parent in lieu of that parent’s income, consistent with the best interests of the child.
(3) Annual gross income shall not include any income derived from child support payments actually received and income derived from any public assistance program, eligibility for which is based on a determination of need.
(4) The annual net disposable income of each parent shall be computed by deducting from his or her annual gross income the actual amounts attributable to the following items or other items permitted by this section:
(A) The state and federal income taxes attributed to the parent. Federal and state income tax deductions shall bear an accurate relationship to the tax status of the parties (that is, single, married, married filing separately, or head of household) and number of dependents. State and federal income taxes shall be those actually payable (not necessarily current withholding) after considering appropriate filing status, all available exclusions, deductions, and credits, and the actual tax effects of any deductible support in the present case.
(B) Deductions attributed to the employee’s contribution or the self-employed worker’s contribution pursuant to the Federal Insurance Contributions Act (FICA), or an amount not to exceed that allowed under FICA for persons not subject to FICA, provided that the deducted amount is used to secure retirement or disability benefits for the parent.
(C) Deductions for mandatory union dues and retirement benefits, provided that they are required as a condition of employment.
(D) Deductions for health insurance premiums for the parent and for any children the parent has an obligation to support and state disability insurance premiums.
(E) Any child or spousal support actually being paid by the parent pursuant to a court order, to or for the benefit of any person who is not a subject of the award to be established by the court. In the absence of a court order, any child support actually being paid, not to exceed the amount established by these guidelines, for a natural or adopted child or children of the parent not residing in that parent’s home, who is not the subject of the award to be established by the court, and of whom the parent has a duty of support.
(F) Job related expenses, if allowed by the court after consideration of whether the expenses are necessary, the benefit to the employee, and any other relevant facts.
(G) A hardship, as defined by former Section 4725, prior to its repeal by Chapter 1493 of the Statutes of 1990, and applicable published appellate court decisions exists. In the event a hardship exists, the amount of the hardship shall not be deducted from the amount of child support but shall be deducted from the income of the party to whom it applies. In applying any hardship under former subdivision (b) of Section 4725, the court shall use the formula provided for in that section and not any local formula in order to provide equity between competing child support orders.
(5) The annual net disposable income shall be divided by 12 to reflect the monthly net disposable income. The court may modify the monthly net disposable income figure thus obtained to reflect the actual or prospective earnings of the parties at the time the determination of support is made.
(h) Unless contrary to federal law, in the event the amount of support calculated by this section is less than the minimum amount mandated by the Agnos Child Support Standards Act of 1984, the amount mandated by that act shall be used. As used in this section, the Agnos Child Support Standards Act of 1984 means the provisions of that act in effect immediately before the changes made by Chapter 1493 of the Statutes of 1990.
(i) The amounts in this subdivision, if ordered to be paid, are considered support.
(1) For the purposes of this subdivision, the net income of the parent paying child support shall be reduced by the amount of any child support paid by that parent under this section. The net income of the parent receiving child support shall not be increased by any amount of child support received under this section.
(2) The following expenses shall be added to the amount of child support calculated under subdivision (a):
(A) Child care costs, after any applicable tax credits, related to employment shared in accordance with the net income of the parties.
(B) Absent good cause to the contrary, health care and health insurance costs for the children not deducted from gross income under subdivision (g) and health care costs for the children shared in accordance with the net income of the parties.
(3) The following expenses may be added to the amount of child support calculated under subdivision (a):
(A) In the court’s discretion and subject to the paying parent’s ability to pay, costs related to the special educational or other needs of a child.
(B) Child care costs related to reasonably necessary education or training for employment skills shared in accordance with the net income of the parties.
(C) Travel expenses for visitation shared in accordance with the net income of the parties, unless this creates an unreasonable hardship on one parent. The court shall find on the record or make a written finding of any unreasonable hardship.
(4) Except where there is an assignment of rights pursuant to Section 11477 of the Welfare and Institutions Code, any payment ordered pursuant to this subdivision may be ordered paid directly to a provider of services.
(j) The court may adjust the child support award as appropriate to accommodate seasonal or fluctuating income of either parent.
(k) Unless applicable federal law prohibits, this section shall not impair the right of parties to enter stipulated agreements, except that the court shall not approve a stipulated agreement for a child support award unless all of the following conditions are met:
(1) The parties acknowledge that they are fully informed of their rights pursuant to this title and that the award is being agreed to without coercion or duress.
(2) The parties declare that (A) the agreement is in the best interests of the children involved and (B) their children’s needs will be adequately met by the stipulated amount.
(3) The right to support has not been assigned to the county pursuant to Section 11477 of the Welfare and Institutions Code, and no public assistance application is pending.
( l) If the parties to a stipulated agreement stipulate to a child award below the amount established by this section, no change of circumstances need be demonstrated to obtain a modification of the child support award to the applicable guideline level or above.
(m) Orders and stipulations otherwise in compliance with this guideline may designate as “family support” an unallocated total sum for support of the spouse and any children without specifically labeling all or any portion as “child support” so long as the amount is adjusted to reflect the effect of additional deductibility. The amount of the order shall be adjusted to maximize the tax benefits for both parents.
(n) In the event that the Legislature extends the operative date of this section beyond January 1, 1994, it is the intent of the Legislature that the uniform guidelines provided by this section shall be reviewed by the Legislature at least every four years and revised as appropriate to ensure that its application results in the determination of appropriate child support award amounts. The review shall include consideration of changes necessitated by applicable federal laws and regulations. If the operative date of this section is so extended, it is the intent of the Legislature that it shall establish the procedure for the initial review of the guidelines no later than October 1, 1994.
(o) This section shall remain in effect only until January 1, 1994, and as of that date is repealed, unless a later enacted statute, which is enacted before January 1, 1994, deletes or extends that date.