61.30 Child support guidelines; retroactive child support.

61.30 Child support guidelines; retroactive child support.

   (1)(a) The child support guideline amount as determined by this section presumptively establishes the amount the trier of fact shall order as child support in an initial proceeding for such support or in a proceeding for modification of an existing order for such support, whether the proceeding arises under this or another chapter. The trier of fact may order payment of child support which varies, plus or minus 5 percent, from the guideline amount, after considering all relevant factors, including the needs of the child or children, age, station in life, standard of living, and the financial status and ability of each parent. The trier of fact may order payment of child support in an amount which varies more than 5 percent from such guideline amount only upon a written finding explaining why ordering payment of such guideline amount would be unjust or inappropriate. Notwithstanding the variance limitations of this section, the trier of fact shall order payment of child support which varies from the guideline amount as provided in paragraph (11)(b) whenever any of the children are required by court order or mediation agreement to spend a substantial amount of time with either parent. This requirement applies to any living arrangement, whether temporary or permanent.

   (b) The guidelines may provide the basis for proving a substantial change in circumstances upon which a modification of an existing order may be granted. However, the difference between the existing monthly obligation and the amount provided for under the guidelines shall be at least 15 percent or $50, whichever amount is greater, before the court may find that the guidelines provide a substantial change in circumstances.

   (c) For each support order reviewed by the department as required by s. 409.2564(11), if the amount of the child support award under the order differs by at least 10 percent but not less than $25 from the amount that would be awarded under s. 61.30, the department shall seek to have the order modified and any modification shall be made without a requirement for proof or showing of a change in circumstances.

   (2) Income shall be determined on a monthly basis for each parent as follows:

   (a) Gross income shall include, but is not limited to, the following:

   1. Salary or wages.

   2. Bonuses, commissions, allowances, overtime, tips, and other similar payments.

   3. Business income from sources such as self-employment, partnership, close corporations, and independent contracts. “Business income” means gross receipts minus ordinary and necessary expenses required to produce income.

   4. Disability benefits.

   5. All workers’ compensation benefits and settlements.

   6. Unemployment compensation.

   7. Pension, retirement, or annuity payments.

   8. Social security benefits.

   9. Spousal support received from a previous marriage or court ordered in the marriage before the court.

   10. Interest and dividends.

   11. Rental income, which is gross receipts minus ordinary and necessary expenses required to produce the income.

   12. Income from royalties, trusts, or estates.

   13. Reimbursed expenses or in kind payments to the extent that they reduce living expenses.

   14. Gains derived from dealings in property, unless the gain is nonrecurring.

   (b) Monthly income shall be imputed to an unemployed or underemployed parent if such unemployment or underemployment is found by the court to be voluntary on that parent’s part, absent a finding of fact by the court of physical or mental incapacity or other circumstances over which the parent has no control. In the event of such voluntary unemployment or underemployment, the employment potential and probable earnings level of the parent shall be determined based upon his or her recent work history, occupational qualifications, and prevailing earnings level in the community if such information is available. If the information concerning a parent’s income is unavailable, a parent fails to participate in a child support proceeding, or a parent fails to supply adequate financial information in a child support proceeding, income shall be automatically imputed to the parent and there is a rebuttable presumption that the parent has income equivalent to the median income of year-round full-time workers as derived from current population reports or replacement reports published by the United States Bureau of the Census. However, the court may refuse to impute income to a parent if the court finds it necessary for that parent to stay home with the child who is the subject of a child support calculation or as set forth below:

   1. In order for the court to impute income at an amount other than the median income of year-round full-time workers as derived from current population reports or replacement reports published by the United States Bureau of the Census, the court must make specific findings of fact consistent with the requirements of this paragraph. The party seeking to impute income has the burden to present competent, substantial evidence that:

   a. The unemployment or underemployment is voluntary; and

   b. Identifies the amount and source of the imputed income, through evidence of income from available employment for which the party is suitably qualified by education, experience, current licensure, or geographic location, with due consideration being given to the parties’ time-sharing schedule and their historical exercise of the time-sharing provided in the parenting plan or relevant order.

   2. Except as set forth in subparagraph 1., income may not be imputed based upon:

   a. Income records that are more than 5 years old at the time of the hearing or trial at which imputation is sought; or

   b. Income at a level that a party has never earned in the past, unless recently degreed, licensed, certified, relicensed, or recertified and thus qualified for, subject to geographic location, with due consideration of the parties’ existing time-sharing schedule and their historical exercise of the time-sharing provided in the parenting plan or relevant order.

   (c) Public assistance as defined in s. 409.2554 shall be excluded from gross income.

   (3) Net income is obtained by subtracting allowable deductions from gross income. Allowable deductions shall include:

   (a) Federal, state, and local income tax deductions, adjusted for actual filing status and allowable dependents and income tax liabilities.

   (b) Federal insurance contributions or self-employment tax.

   (c) Mandatory union dues.

   (d) Mandatory retirement payments.

   (e) Health insurance payments, excluding payments for coverage of the minor child.

   (f) Court-ordered support for other children which is actually paid.

   (g) Spousal support paid pursuant to a court order from a previous marriage or the marriage before the court.

   (4) Net income for each parent shall be computed by subtracting allowable deductions from gross income.

   (5) Net income for each parent shall be added together for a combined net income.

   (6) The following guidelines schedule shall be applied to the combined net income to determine the minimum child support need:

Combined

Monthly Net

Child or Children

Income

One

Two

Three

Four

Five

Six

800.00

190

211

213

216

218

220

850.00

202

257

259

262

265

268

900.00

213

302

305

309

312

315

950.00

224

347

351

355

359

363

1000.00

235

365

397

402

406

410

1050.00

246

382

443

448

453

458

1100.00

258

400

489

495

500

505

1150.00

269

417

522

541

547

553

1200.00

280

435

544

588

594

600

1250.00

290

451

565

634

641

648

1300.00

300

467

584

659

688

695

1350.00

310

482

603

681

735

743

1400.00

320

498

623

702

765

790

1450.00

330

513

642

724

789

838

1500.00

340

529

662

746

813

869

1550.00

350

544

681

768

836

895

1600.00

360

560

701

790

860

920

1650.00

370

575

720

812

884

945

1700.00

380

591

740

833

907

971

1750.00

390

606

759

855

931

996

1800.00

400

622

779

877

955

1022

1850.00

410

638

798

900

979

1048

1900.00

421

654

818

923

1004

1074

1950.00

431

670

839

946

1029

1101

2000.00

442

686

859

968

1054

1128

2050.00

452

702

879

991

1079

1154

2100.00

463

718

899

1014

1104

1181

2150.00

473

734

919

1037

1129

1207

2200.00

484

751

940

1060

1154

1234

2250.00

494

767

960

1082

1179

1261

2300.00

505

783

980

1105

1204

1287

2350.00

515

799

1000

1128

1229

1314

2400.00

526

815

1020

1151

1254

1340

2450.00

536

831

1041

1174

1279

1367

2500.00

547

847

1061

1196

1304

1394

2550.00

557

864

1081

1219

1329

1420

2600.00

568

880

1101

1242

1354

1447

2650.00

578

896

1121

1265

1379

1473

2700.00

588

912

1141

1287

1403

1500

2750.00

597

927

1160

1308

1426

1524

2800.00

607

941

1178

1328

1448

1549

2850.00

616

956

1197

1349

1471

1573

2900.00

626

971

1215

1370

1494

1598

2950.00

635

986

1234

1391

1517

1622

3000.00

644

1001

1252

1412

1540

1647

3050.00

654

1016

1271

1433

1563

1671

3100.00

663

1031

1289

1453

1586

1695

3150.00

673

1045

1308

1474

1608

1720

3200.00

682

1060

1327

1495

1631

1744

3250.00

691

1075

1345

1516

1654

1769

3300.00

701

1090

1364

1537

1677

1793

3350.00

710

1105

1382

1558

1700

1818

3400.00

720

1120

1401

1579

1723

1842

3450.00

729

1135

1419

1599

1745

1867

3500.00

738

1149

1438

1620

1768

1891

3550.00

748

1164

1456

1641

1791

1915

3600.00

757

1179

1475

1662

1814

1940

3650.00

767

1194

1493

1683

1837

1964

3700.00

776

1208

1503

1702

1857

1987

3750.00

784

1221

1520

1721

1878

2009

3800.00

793

1234

1536

1740

1899

2031

3850.00

802

1248

1553

1759

1920

2053

3900.00

811

1261

1570

1778

1940

2075

3950.00

819

1275

1587

1797

1961

2097

4000.00

828

1288

1603

1816

1982

2119

4050.00

837

1302

1620

1835

2002

2141

4100.00

846

1315

1637

1854

2023

2163

4150.00

854

1329

1654

1873

2044

2185

4200.00

863

1342

1670

1892

2064

2207

4250.00

872

1355

1687

1911

2085

2229

4300.00

881

1369

1704

1930

2106

2251

4350.00

889

1382

1721

1949

2127

2273

4400.00

898

1396

1737

1968

2147

2295

4450.00

907

1409

1754

1987

2168

2317

4500.00

916

1423

1771

2006

2189

2339

4550.00

924

1436

1788

2024

2209

2361

4600.00

933

1450

1804

2043

2230

2384

4650.00

942

1463

1821

2062

2251

2406

4700.00

951

1477

1838

2081

2271

2428

4750.00

959

1490

1855

2100

2292

2450

4800.00

968

1503

1871

2119

2313

2472

4850.00

977

1517

1888

2138

2334

2494

4900.00

986

1530

1905

2157

2354

2516

4950.00

993

1542

1927

2174

2372

2535

5000.00

1000

1551

1939

2188

2387

2551

5050.00

1006

1561

1952

2202

2402

2567

5100.00

1013

1571

1964

2215

2417

2583

5150.00

1019

1580

1976

2229

2432

2599

5200.00

1025

1590

1988

2243

2447

2615

5250.00

1032

1599

2000

2256

2462

2631

5300.00

1038

1609

2012

2270

2477

2647

5350.00

1045

1619

2024

2283

2492

2663

5400.00

1051

1628

2037

2297

2507

2679

5450.00

1057

1638

2049

2311

2522

2695

5500.00

1064

1647

2061

2324

2537

2711

5550.00

1070

1657

2073

2338

2552

2727

5600.00

1077

1667

2085

2352

2567

2743

5650.00

1083

1676

2097

2365

2582