CHILD SUPPORT GUIDELINES
458-C:3 Child Support Formula.
I. (a) The child support guidelines shall be based on the following:
Percent of Combined Net Income Devoted to Child Support
%5B15,000 or less 25.6 percent 35.5 percent 42.5 percent 45 percent
$25,000 25 35 42 44.5
$35,000 24 33.5 40.5 43
$50,000 23 31.5 38 40.5
$60,000 22 30.5 36.5 39
$70,000 21.5 30 36 38.5
$80,000 21 29 35 37.5
$90,000 21 28.5 34.5 37
$100,000 20 27.5 33 35.5
$125,000 or more 19 26 31 33.5
(b) The department of health and human services shall calculate and publish a schedule of child support amounts using the table in subparagraph (a). The schedule shall provide child support amounts in $1,000 increments of combined net income, with a directly proportional change in the percentage of combined net income devoted to child support based on income level and number of children. The department shall determine the fractional percentage between each income level by interpolating between the percentages within each column of the table under subparagraph (a). Nothing in this paragraph shall preclude the department from publishing child support guidelines in increments of less than $1,000, based on the schedule and formula provided in this section.
II. (a) The total support obligation shall be determined by multiplying the parents' total net income, as defined in RSA 458-C:2, VI, by the appropriate percentage derived from this section.
(b) The total child support obligation shall be divided between the parents in proportion to their respective incomes as adjusted by this section, except when there are incurred by the obligee child care expenses or for the actual amount paid as the medical support obligation, for the minor children to whom the child support order applies.
(c) For those cases involving allowable child care expenses or medical support obligation expenses incurred by the obligee, the same methodology described in subparagraphs (a) and (b) shall be used, except that as part of the determination of each parent's share of the child support obligation, the obligee's allowable child care expenses or medical support obligation expenses shall be deducted from the adjusted gross income of the obligee.
(d) All child support obligations calculated pursuant to this chapter shall be rounded to the nearest whole dollar.
III. The number of children in the same household for which child support is paid is a determining factor in the percentage applied against net income.
IV. Self-support reserve and minimum child support obligation.
(a) If the obligor parent's gross income is less than the self-support reserve and the court has determined that the obligor is not voluntarily unemployed or underemployed, the court shall order the child support obligation in the amount of a minimum support order.
(b) If the obligor parent's gross income is greater than the self-support reserve but payment of the parental support obligation as calculated under this chapter would reduce the obligor parent's adjusted gross income below the self-support reserve, the presumptive child support obligation shall be the difference between the self-support reserve and the obligor parent's adjusted gross income, but in any event shall be no less than the amount of a minimum support order.
V. The court shall establish and order a reasonable medical support obligation for each parent. The presumptive amount of a reasonable medical support obligation shall be 4 percent of the individual parent's gross income, unless the court establishes and orders a different amount based on a written finding or a specific finding, made by the presiding officer on the record, that the presumptive amount would be unjust or inappropriate, using the criteria set forth in RSA 458-C:5.
Source. 1988, 253:1. 1989, 406:2, 3. 1990, 224:3, 4. 1998, 242:4. 2002, 227:3. 2004, 169:3. 2007, 227:6. 2008, 245:2. 2010, 166:3, 5. 2012, 248:3, 4. 2013, 81:3, eff. June 19, 2013.