Child support in Nevada: a step by step tutorial
Calculating Child Support in Nevada
Calculating child support is often a confusing thing to do for many Nevada parents. As a result, several websites have “calculators” that help. So far, none of them accurately calculate the amount for every situation, though some get close.¹ The best way to do it is a step at a time. It helps to start with the basics of the law.
Nevada law requires parents provide financial support for their children until the child reaches the age of 18 (or 19 years if they are still in high school). NRS 125C.001(3) expressly states that parents have an equivalent duty to provide for their children. Then, in the section that begins the law of child support, NRS 125B.020(1) is intended to be gender neutral and requires both parents to provide their children with their necessary financial means, health care, education and support. Courts regularly require parents to obtain full-time employment in order to meet their financial obligation if they are not employed.
For most cases, child support is calculated according to the guidelines set forth in NRS 125B.070—080 and NAC 425. To calculate child support, a few pieces of information are required:
The Gross Monthly Income (“GMI”) of the parties;
The number of children involved;
The Physical Custodial Arrangement; and
The Gross Monthly Income of the Parties (including overtime and bonuses).
Gross Monthly Income
Gross monthly income is defined as the total amount of income a person receives in any given month, with some exceptions. (For the list of what is and is not included in Gross Income, click HERE.) The income of a new spouse or roommate is not included.
The court will look at the latest pay stubs to see what a parent is currently earning, and may also look at the prior years’ tax returns to look at consistency of the numbers. The court will include things like overtime, bonuses, per diem allowances, and other additions to a person’s base wage or salary if those things are consistently received. Sometimes the court will simply look at last year’s W-2 (if the case occurs early in a calendar year), or they will take the year-to-date figure from the paycheck and divide it by the number of months or weeks that have accrued during that year, then convert that to a monthly figure. That becomes that person’s gross monthly income for purposes of calculating child support.²
For example, if a non-custodial parent earns $6,000 per month as base pay, but then also receives regular overtime income of another $1,500, and a car allowance of $500 each month, the calculation starts with the parent’s total GMI, or $8,000.
The Number of Children Involved
Once the gross monthly income is determined, the court looks at how many children are involved in the case. Only children from the relationship are considered in calculating support at this stage.3 For information about child support awards in Nevada if there are children from another relationship, read our article HERE.
Physical Custodial Arrangement
There are two custodial arrangements in Nevada law: “joint physical custody” and “primary physical custody.”
When a custody order gives a parent primary physical custody (usually more than 60% of the parenting time), the non-custodial parent is the only party who pays support. The reasoning is that the primary custodial parent is devoting a majority of their time and resources already to support the children. The support obligation is merely applied to the paying party (the “obligor”) based upon their GMI.
When a custody order gives the parents joint physical custody, the calculation is similar, but it includes a comparison of both parents’ incomes. The parent who makes more, pays the difference in their obligations to the parent who earns less. This comparison will be shown later in our examples of how to calculate the total amount.
Determining the Child Support Award
Once we know the GMI for the parents, the number of children, and the custody arrangement, we can calculate the base child support award. There are three methods of determining the amount: (1) by looking it up on a table for low-income earners, (2) by reaching a very specific agreement between the parties, and (3) by plugging the numbers into the calculation.
For particularly low-income earners (those earning below $1,595 per month), the guidelines simply refer to a chart, which you can find HERE.
Parents can also reach an agreement that sets or eliminates child support. That agreement must meet specific requirements, which are found HERE. The court might reject it, but courts generally try to allow parties to reach agreements. And if either party ever asks a court to review the amount, the court must follow the Guidelines.
For everyone else, we work through the calculation.
Child support for those with GMI above $1,595 is calculated in three tiers:
The first $6,000 of income;
The next $4,000 of income; and then
Everything earned above the first $10,000.
From there, the number of children will determine the percentages of income to be used in each tier. Remember, the “obligor” is the one who has to pay - in a primary physical custody case, the non-custodial parent is the obligor, and in joint physical custody cases, both parents are obligors, and the parent who is obligated to pay more, pays the difference to the other parent. This will be demonstrated below.
The calculations based upon the number if children are as follows:
1. For one child, the sum of:
(a) For the first $6,000 of an obligor’s monthly gross income, 16 percent of such income;
(b) For any portion of an obligor’s monthly gross income that is greater than $6,000 and equal to or less than $10,000, 8 percent of such a portion; and
(c) For any portion of an obligor’s monthly gross income that is greater than $10,000, 4 percent of such a portion.
2. For two children, the sum of:
(a) For the first $6,000 of an obligor’s monthly gross income, 22 percent of such income;
(b) For any portion of an obligor’s monthly gross income that is greater than $6,000 and equal to or less than $10,000, 11 percent of such a portion; and
(c) For any portion of an obligor’s monthly gross income that is greater than $10,000, 6 percent of such a portion.
3. For three children, the sum of:
(a) For the first $6,000 of an obligor’s monthly gross income, 26 percent of such income;
(b) For any portion of an obligor’s monthly gross income that is greater than $6,000 and equal to or less than $10,000, 13 percent of such a portion; and
(c) For any portion of an obligor’s monthly gross income that is greater than $10,000, 6 percent of such a portion.
4. For four children, the sum of:
(a) For the first $6,000 of an obligor’s monthly gross income, 28 percent of such income;
(b) For any portion of an obligor’s monthly gross income that is greater than $6,000 and equal to or less than $10,000, 14 percent of such a portion; and
(c) For any portion of an obligor’s monthly gross income that is greater than $10,000, 7 percent of such a portion.
5. For each additional child, the sum of:
(a) For the first $6,000 of an obligor’s monthly gross income, an additional 2 percent of such income;
(b) For any portion of an obligor’s monthly gross income that is greater than $6,000 and equal to or less than $10,000, an additional 1 percent of such a portion; and
(c) For any portion of an obligor’s monthly gross income that is greater than $10,000, an additional 0.5 percent of such a portion.
Let’s work through a few examples to make sure this makes sense:
EXAMPLE #1: Say Dad earns $9,000 per month, and Mom earns $4,000 per month, and they have one child. Mom has primary physical custody, and Dad is the non-custodial parent. In such cases, Mom’s income is ignored, and Dad’s is used for the calculation:
First find the percentages of each tier for one child (#1 above): 16% / 8% / 4%. Dad’s income is broken into two pieces: the first $6,000, and the rest, $3,000. (If Dad earned more than $10,000 GMI, all three tiers would be used. He doesn’t, so it’s just the first two.)
$6,000 x 16% (or 0.16) = $960
$3,000 x 8% (or 0.08) = $240
So Dad’s total obligation is $960 + $240 = $1,200. Dad pays Mom $1,200 per month.
EXAMPLE #2: Say Mom earns $11,000 per month, and Dad earns $9,000 per month, and they have joint physical custody of three children. Now, both incomes are considered:
First find the percentages of each tier for three children (#3 above): 26% / 13% / 6%. First, Mom’s income is broken into three pieces: the first $6,000, the next $4,000, and the rest, $1,000. Then, Dad’s income is broken into two pieces: the first $6,000, and the rest, $3,000. Now take them in order
Mom’s obligation is calculated:
$6,000 x 26% (or 0.26) = $1,560
$4,000 x 13% (or 0.13) = $520
$1,000 x 6% (or 0.06) = $60
So Mom’s total obligation is $1,560 + $520 + $60 = $2,140.
Then Dad’s obligation is calculated:
$6,000 x 26% (or 0.16) = $1,560
$3,000 x 13% (or 0.08) = $390
So Dad’s total obligation is $1,560 + $390 = $1,950.
Since the parents have joint physical custody, the parent who has the higher obligation pays the difference to the other parent, so here, Mom pays Dad $190 per month in child support ($2,140 - $1,950 = $190.)
EXAMPLE #3: Say Dad earns $12,000 per month, and Mom earns $3,000 per month, and they have joint physical custody of SIX children. Again, both incomes are considered, but there’s a step you have to take to get the percentages for each tier:
First find the percentages of each tier for six children. There isn’t one specified, so you combine the ones for four children (#4 above) and for each additional child (#5 above) and calculate the tiers: 28 + 2 + 2 = 32% / 14 + 1 + 1 = 16% / 7 + 0/5 + 0.5 = 8%. (Remember, it’s the % for each tier for 4 children, plus additional % for each additional child, until you get to six children, so for the first tier, it’s 28% + 2% + 2%, and so on.) So the tier calculations use 30% / 15% / 8%.
Then, Dad’s income is broken into three tiers: the first $6,000, the next $4,000, and the rest, $2,000. Then, Mom’s income is under the first $6,000, so it’s just $3,000. Now take them in order:
Dad’s obligation is calculated:
$6,000 x 32% (or 0.32) = $1,920
$4,000 x 16% (or 0.16) = $640
$2,000 x 8% (or 0.08) = $160
So Dad’s total obligation is $1,920 + $640 + $160 = $2,720.
Then Mom’s obligation is calculated:
$3,000 x 32% (or 0.32) = $960
So Mom’s total obligation is $960.
Since the parents have joint physical custody, the parent who has the higher obligation pays the difference to the other parent, so here, Dad pays Mom $1,760 per month in child support ($2,720 - $960 = $1,760.)
It’s important to note here that the new calculation rules don’t mean you get to automatically modify your child support amount. The standard rule of “3 years or a 20% change in income” still applies to being allowed to request a review of your child support amount. If you are unsure if you are eligible for a review, feel free to call us.
Adjustments to Support Calculations
As before, the courts still have the ability to accommodate certain special conditions that justify a deviation from the calculated support. These deviations or adjustments are expected to be the exception, not the rule. Though the list is shorter than it was before, the court does have some flexibility. The stated factors allowing deviation are:
1. Any child support obligation may be adjusted by the court in accordance with the specific needs of the child and the economic circumstances of the parties based upon the following factors and specific findings of fact:
(a) Any special educational needs of the child;
(b) The legal responsibility of the parties for the support of others;
(c) The value of services contributed by either party;
(d) Any public assistance paid to support the child;
(e) The cost of transportation of the child to and from visitation;
(f) The relative income of both households, so long as the adjustment does not exceed the total obligation of the other party;
(g) Any other necessary expenses for the benefit of the child; and
(h) The obligor’s ability to pay.
2. The court may include benefits received by a child from Social Security in the parent’s gross income and adjust an obligor’s child support amount by subtracting the amount of the child’s benefit. In no case may this adjustment require an obligee to reimburse an obligor for any portion of the child’s benefit.
So, for example, let’s look again at EXAMPLE #2 above, but assume Mom was covering the cost of transportation because they lived 75 miles apart and the child has special needs and goes to a school that addresses them. Say the extra transportation costs the Mom $100 per month, and the school tuition was $90 per month.
Under the calculation above, Mom’s obligation was calculated to be $2,140, and Dad’s obligation was calculated to be $1,950, meaning Mom was to pay Dad $190 per month.
But now, Mom’s transportation costs of $100 and the school tuition of $90 is deducted from her support amount. That leaves her with a support amount of $0 ($190 support - $190 in costs = $0).
In another example, this time using EXAMPLE #1 above, say instead of transportation and tuition costs being deducted, the child was getting support from the Social Security Administration in the form of disability payments in the amount of $1,500 per month.
Under the calculation above Dad’s obligation was $1,200 per month. Mom receives SSD on behalf of the child in the amount of $1,500 per month. Because the rule states that the recipient doesn’t have to reimburse the obligor if the benefit exceeds the child support amount, the benefits simply reduce the child support obligation to zero. ($1,200 - $1,500 = -$300 => $0)
Again, if you need help with this, give us a call. We can help.
UNEMPLOYMENT
Another special condition to be considered is when an obligor parent is unemployed or underemployed. If a parent who would normally be required to pay child support is not employed, unless there is a disability or some other compelling reason why they can’t work, the court will set child support at the lowest amount on the Low Income Table ($84 per month for one child, $116 per month for two children, up to $158 per month for five children), and will typically order that the parent search for full-time employment.
If the court deems that parent to be voluntarily unemployed or underemployed (meaning they could earn an income if they want to but have chosen not to work or to work a job that pays them less than they could earn if they were honest about it), then the court can and should “impute” income (meaning it assumes income for the purposes of child support) in an amount consistent with what that person should be able to earn, given their skills and experience. Thus, a parent who plays games in order to reduce the monthly obligation can be forced to pay the support that they would pay were they being honest about their employment.
MODIFYING A CHILD SUPPORT AWARD
Once a support award is established, that order remains in place until the court changes it. A review of the amount can be requested upon any “triggering event” such as a significant change in financial circumstances of the parents or one of the children emancipates (turns 18 and graduates from high school). Though the parents can voluntarily agree to pay different amounts, the order remains in place and is enforceable, even if the parties agree otherwise. It is ALWAYS best to ask the court for a modification when things change.
NRS 125B.145 provides that every child support award can be reviewed every three years, or at any time upon a change in gross monthly income of more than 20%. Either party can request that the support amount be reviewed by the court.
It’s really important to understand, however, that just because three years have passed, it doesn’t mean child support will automatically change. This is true even if the amount of support would change under the new guidelines. Only if a triggering event has occurred will the amount be adjusted.
The Child Support Guideline Committee debated at length whether to make the change in the guidelines a “triggering event,” and the consensus was that (1) children and parents should be able to expect some consistency in their recent support awards, and (2) making the change in the guidelines a triggering event would mean that every child support order would be subject to review. This would overwhelm the courts. So the decision was made to let the triggering events that the Legislature created remain the ones that cause a modification in the support amount. But since most people get raises or change jobs within a given three year period, it’s likely you will see a significant change in the total circumstances within that time frame.
Note too, that if you have more than one child, you should plan on revisiting the child support order each time a child turns 18 and graduates from high school. The existing order stays in place until a new order is issued - even if a child turns 18. Make sure you put this on your calendar.
If you still have questions regarding calculating child support, call us at Nevada Family Law Group. (702) 910-4300. We can help you.
¹ The best calculator we’ve found is located at the Division of Family Services website. Click HERE to go there. Note it does not address all custodial arrangements, but the basic calculations are correct. At present, none of the private websites have it right.
² Note that people that are self-employed offer special problems to courts and counsel alike in calculating gross monthly income. If a person controls his income, the court will likely order an outside expert—usually a “forensic accountant” to come in and estimate the person’s income. This can be an expensive proposition, but it’s often the only way to get an objective view of that person’s income.
² The presence of other children can affect the final support amount, as can “split custody awards”.
