Enter Gross Income: Input the annual gross (before tax) income for both parents. The formula deducts a Living Allowance automatically to find your "Child Support Income."
Adjust Living Allowance (Optional): The 2025 standard allowance is pre-filled ($28,612). If you have other dependent children in your care (not part of this assessment), this allowance increases.
Set Care Levels: Use the slider to indicate how many nights per year the children stay with Parent 1. Inland Revenue uses specific "Care Cost Percentages" based on these nights (e.g., 28% care = 24% cost credit).
Add Children: Ensure you separate children by age (Under 13 vs 13+), as older children have a higher calculated expenditure cost in the formula.
Frequently Asked Questions
What is the Living Allowance?▼
The Living Allowance is the amount of money Inland Revenue assumes you need to support yourself before you pay child support. For the tax year ending 31 March 2025, the standard amount is $28,612. Income below this threshold is generally not assessed for child support.
How does shared care affect payments?▼
Care is calculated based on nights per year. If you have care for at least 28% of the time (103 nights), you receive a "Cost Percentage" credit. If you have 28-34% care, your cost credit is 24%. As care increases, your credit increases, reducing the amount you pay (or increasing what you receive).
What if I have children from another relationship?▼
This creates a "Multi-group" allowance. You are entitled to a higher Living Allowance to account for the other dependents in your home. This calculator currently estimates for a single family group; for multi-group complexity, use the official IR calculator.
What is the Minimum Annual Rate?▼
Even if your income is very low, if you are liable to pay child support, the minimum amount is $1,150 per year (approx $22/week). This applies unless you are exempt (e.g., in prison, hospital, or under 16).