Based on Rule 1910.16 (Net Income Model)
PA applies a significant reduction if the Payer has 40% (146 nights) or more custody.
Pennsylvania uses an Income Shares Model based on the combined Monthly Net Income of both parents. This means the court looks at take-home pay, not gross salary.
One of the most critical thresholds in PA law is 40% custody (146 overnights).
If the paying parent has the child for less than 40% of the time, there is generally no reduction in the base support amount for visitation time.
Once the 40% threshold is met, a specific formula (Part II of Rule 1910.16-4) kicks in. This significantly lowers the support payment to account for the duplicated costs (housing, food) the payer incurs.
Allowable deductions include federal, state, and local income taxes, FICA (Social Security/Medicare), mandatory union dues, and alimony paid to a former spouse. Voluntary retirement contributions (like 401k) are typically NOT deducted.
Under Rule 1910.16-6(e), a Mortgage Contribution may be ordered if the obligee resides in the marital home and the mortgage exceeds 25% of their net income (including support). This is separate from basic support.