Child Support Calculations
How Child Support is Calculated in Louisiana
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For general inquiries, please click the button below to contact us via email.When parents separate or divorce, questions about child support are often among the most stressful and misunderstood issues. Louisiana child support laws are largely statute-driven, which means the courts rely on established guidelines and formulas rather than subjective judgment.
Below is a clear overview of how child support is calculated in Louisiana and some of the most common issues that arise during these cases.
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Child Support Is Based on Statutory Guidelines
Louisiana law uses a statutory chart to determine child support. The legislature has evaluated the cost of raising children at different income levels and created guidelines based on each parent’s gross monthly income (before taxes) and the number of children involved.
Because of this framework, there is generally less room for argument than many people expect. Once income and custody arrangements are determined, the calculation is fairly straightforward.
Custody Arrangements Matter:
Worksheet A vs. Worksheet BThere are two primary child support calculation methods, depending on the custody arrangement.
Worksheet A: Majority Custody
Worksheet A applies when one parent has the children the majority of the time. For example, one parent may have the children during the school year, while the other has extended summer visitation and some weekends.
Worksheet B: Shared Custody
Worksheet B is used when parents share custody equally, typically in a 50/50 arrangement such as alternating weeks. Because both parents are assumed to have similar day-to-day expenses, the basic child support amount is usually lower under this worksheet.
How Courts Determine Income
The first step in any child support calculation is determining each parent’s income.
For W-2 employees, income is calculated using the prior year’s earnings divided by 12. For self-employed individuals or independent contractors, courts review tax returns to determine true income, which can be more complex.
Certain deductions used for tax purposes—such as depreciation and amortization—may be added back when calculating child support, as they are not considered actual out-of-pocket expenses.
Example: Basic Child Support Calculation
Assume the following:
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Parent A earns $30,000 per year ($2,500 per month)
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Parent B earns $60,000 per year ($5,000 per month)
Their combined monthly income is $7,500. Under Louisiana’s child support guidelines, the basic child support obligation for one child at this income level is approximately $1,047 per month.
If Parent B earns 67% of the total income and Parent A has primary custody, Parent B would owe roughly $700 per month in basic child support.
Additional Expenses Beyond Basic Child Support
In addition to basic child support, Louisiana law requires parents to share certain additional expenses in proportion to their income. These may include health insurance premiums for the child, uncovered medical expenses over $250 per child per year, daycare and aftercare costs, and private school tuition, registration, and supply fees if ordered by the court.
It’s important to note that the paying parent generally cannot demand an accounting of how basic child support payments are spent.
Child Support in Shared Custody Cases
In shared custody cases, the basic child support amount is reduced to reflect equal parenting time. Using the same income example above, the monthly child support obligation would be reduced to approximately $262 per month.
However, additional shared expenses—such as medical costs and childcare—still apply.
Who Gets the Child Tax Deduction?
Typically, the domiciliary parent, often the parent receiving child support, claims the child tax deduction. However, if the other parent pays more than 51% of child support, the deduction may shift to that parent.
In many cases, courts alternate the deduction between parents in even and odd years to keep the arrangement equitable.
Underemployment and Earning Capacity
Courts may find a parent underemployed if they voluntarily reduce their income, such as by quitting a higher-paying job or failing to work in their trained field.
In these situations, the court may assign income based on earning capacity rather than actual income to prevent manipulation of child support obligations.
How Overtime Is Treated
Extraordinary overtime is generally excluded from income calculations. However, if overtime has been consistent over a three-year period, courts may include it as ordinary income.
Final Thoughts
Child support calculations can seem complicated, but they are rooted in clear statutory guidelines. Understanding how income, custody arrangements, and additional expenses factor into the equation can help parents approach the process with more confidence and clarity.
If you have questions about child support or other family law matters, an experienced attorney can help you understand your rights and obligations.
Nicole Dillon is a board-certified family law attorney and partner at Seale & Ross, where she has practiced for more than a decade. To discuss your situation or schedule an appointment, contact Seale & Ross today.
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