North Carolina uses a formula based on both parents' gross income

North Carolina child support is calculated using the Income Shares Model, which treats child support as each parent's proportional share of the total cost of raising a child. The state publishes a Child Support Guidelines table that shows the combined parental obligation based on combined gross monthly income. Each parent then pays their portion based on what percentage of the combined income they earn.

The calculation starts with gross income — not take-home pay. Gross income includes wages, salary, bonuses, commissions, self-employment income, rental income, Social Security benefits, unemployment benefits, workers' compensation, and certain other sources. The court can also count income a parent is capable of earning if they are voluntarily underemployed or unemployed without good cause.

Once the court determines each parent's gross income, it looks up the combined total in the guidelines table to find the base child support obligation. That obligation is then divided between the parents based on their income percentages. A parent earning 60% of the combined income pays 60% of the obligation; a parent earning 40% pays 40%.

Key Takeaways

  • North Carolina calculates child support by adding both parents' gross monthly income, looking up the total in the state guidelines table, and dividing the obligation by each parent's income percentage.
  • Gross income includes wages, self-employment earnings, rental income, Social Security, unemployment, and workers' compensation — not just paychecks.
  • The guidelines table changes based on the number of children; support for one child is lower than for three children at the same income level.
  • Either parent can request a deviation from the guidelines if circumstances like high income, low income, custody arrangements, or other children warrant a different amount.
  • The calculation does not include childcare costs or health insurance premiums in the base obligation, but these are often added on top as separate line items.

What counts as gross income in North Carolina

The state's definition of gross income is broad and includes almost any money coming in. W-2 wages and salary are the most straightforward. Self-employment income is calculated as gross receipts minus ordinary and necessary business expenses. If you own a business, you report the net profit from Schedule C of your tax return, not the gross revenue.

Passive income sources also count: rental income (after deducting the mortgage interest, taxes, insurance, and maintenance), royalties, and interest. Social Security benefits, including retirement and disability, are included. Unemployment insurance and workers' compensation are counted. Bonuses, commissions, and overtime are included if they are regular or recurring.

Some income is not counted: means-tested public benefits like TANF (Temporary Assistance for Needy Families) or food stamps, child support received from another child, and tax refunds. However, if a parent deliberately reduces their income to lower their child support obligation — for example, by quitting a job or turning down a promotion — the court can impute income based on their earning capacity and work history.

How the guidelines table works

North Carolina publishes an official Child Support Guidelines table that shows the monthly child support obligation for different combined income levels and different numbers of children. The table is updated periodically, and the current version is available through the North Carolina Administrative Office of the Courts.

The table is organized by combined gross monthly income in rows and by number of children in columns. For example, if two parents have a combined gross monthly income of $4,000 and one child, the table might show a base obligation of $650 per month (these are example figures; actual amounts change with guideline updates). If the same parents have three children, the obligation would be higher — perhaps $1,050 per month — because the cost of raising more children is greater.

The table has a cap: once combined income exceeds a certain threshold (currently around $30,000 per month in North Carolina, though this changes), the court must use the table amount or calculate above-guideline income using a different method. High-income cases do not automatically mean higher support; the court has discretion to deviate.

How each parent's share is determined

After the base obligation is found in the table, it is divided between the parents based on their income ratio. If Parent A earns $2,400 per month and Parent B earns $1,600 per month, their combined income is $4,000. Parent A's percentage is 60% ($2,400 ÷ $4,000), and Parent B's percentage is 40% ($1,600 ÷ $4,000).

If the guidelines table shows a $650 obligation for one child at $4,000 combined income, Parent A would owe $390 per month (60% of $650) and Parent B would owe $260 per month (40% of $650). The parent without primary custody typically pays their share to the other parent; if custody is shared, the calculation may be adjusted.

The parent with primary custody does not write a check to themselves. Instead, the non-custodial parent's obligation is what is ordered by the court. If both parents share custody roughly equally, the court may calculate both parents' obligations and then order the parent with the higher obligation to pay the difference to the other parent.

Deviations from the guidelines

The guidelines amount is a starting point, not a ceiling. Either parent can request that the court deviate above or below the guidelines if the circumstances warrant it. Common reasons for deviation include:

  • Income above the guideline cap (high-income cases)
  • Income below the guideline minimum
  • Substantial custody time with the non-custodial parent (more than 123 overnights per year)
  • Significant childcare or health insurance costs
  • Other children the parent is supporting
  • Extraordinary medical or educational needs of the child
  • Tax consequences of the support order
  • Ability of each parent to provide child support

A deviation is not automatic. The parent requesting it must show that applying the guidelines would be unjust or inappropriate under the circumstances. The court must state its reasons in writing if it deviates. A deviation can go either direction: the court might order more than the guidelines suggest if a parent has very high income and the child has special needs, or less if the non-custodial parent has substantial custody time.

Childcare and health insurance costs

The base child support obligation calculated from the guidelines table does not include childcare expenses or health insurance premiums. These are typically added on top as separate obligations. If one parent pays for childcare so the other parent can work, that cost is often split between the parents proportionally to their income, similar to how the base obligation is divided.

Health insurance for the child is usually ordered as a separate line item. The court typically assigns the obligation to the parent whose insurance is most affordable or who has access to group coverage through an employer. If the insured parent pays $200 per month for a family plan that covers the child, the other parent might be ordered to reimburse a portion of that cost based on their income percentage.

Extraordinary medical expenses — orthodontia, therapy, surgery — may also be split between the parents, either equally or proportionally to income, depending on what the order specifies. These are not part of the base calculation but are addressed separately in the court order.

When income changes or circumstances shift

A child support order is not permanent in the sense that it cannot be changed. Either parent can request a modification if there has been a substantial change in circumstances. In North Carolina, a change is considered substantial if it would result in a 15% or more difference in the monthly obligation.

Common reasons for modification include a job loss, a significant raise, a change in custody, or the birth of another child. The parent requesting the change must file a motion with the court and show the change in income or circumstances. The court will recalculate using the current guidelines and current income figures.

Child support continues until the child reaches age 18, or age 20 if the child is still in high school and living with a parent, or until the child is otherwise emancipated. If a child turns 18 mid-month, support typically continues through the end of that month.

Frequently Asked Questions

Does the parent with custody pay child support?

No. The parent with primary custody does not pay child support to themselves. The non-custodial parent (or the parent with less custody time) pays to the custodial parent. If custody is shared roughly equally, both parents' obligations are calculated, and the parent with the higher obligation pays the difference to the other parent.

What if one parent is self-employed or has irregular income?

Self-employment income is calculated as net profit (gross receipts minus ordinary business expenses) from the most recent tax return, usually averaged over the past two or three years if income fluctuates. If income is highly irregular, the court may average it or use a reasonable estimate of ongoing income. Bonus or commission income is included if it is regular or recurring.

Can child support be modified if a parent loses their job?

Yes, but only if the job loss is involuntary and the parent is making a good-faith effort to find new work. If a parent quits a job to avoid paying support, the court will not reduce the obligation and may impute income based on their earning history. A temporary layoff or reduction in hours can be grounds for modification, but the parent must file a motion and show the change.

Are bonuses and overtime included in the calculation?

Bonuses and overtime are included if they are regular or recurring — meaning the parent has earned them consistently over time. A one-time bonus or occasional overtime may not be counted. The court looks at the parent's recent tax returns and pay stubs to determine what is typical.

What happens if a parent refuses to pay?

Unpaid child support can be enforced through wage garnishment, tax refund interception, driver's license suspension, and in some cases contempt of court proceedings. The state's child support enforcement agency can pursue collection. Arrears (unpaid support) accrue interest and do not go away, even if the child turns 18.