(a) Net income. — Net available income for each parent is determined by subtracting, limited deductions and a Self Support Allowance from gross income. The result is discounted further by a designated percentage based upon the number of other children each parent is obligated to support. Obligations are calculated on a monthly basis and all values should be rounded to the nearest whole number. Gross income includes:(1) Salary and wages. — This includes salaries, wages, commissions, bonuses, overtime and any other income (other than self-employment income) that is subject to Federal Retirement and/or Medicare taxes. For child support purposes, it also includes all income and benefits identified by an employer as “pre-tax” or other similar designation.(2) Self employment. — This includes all income earned as an independent contractor and subject to federal self-employment tax. (3) Unearned. — This includes all other taxable income including but not limited to dividends, severance pay, pensions, interest, trust income, annuities, capital gains, workers’ compensation, unemployment compensation, disability insurance benefits, prizes, and alimony or maintenance received.(4) Nontaxable. — This includes all other income not subject to income taxation such as:
(i) Most Social Security Disability (SSD) or retirement benefits and some pension/disability benefits issued by private corporations. Such benefits paid to a child on account of a parent’s disability are included in that parent’s income but offset the Net Monthly Obligation of that parent as set forth in Rule 506 dollar for dollar. Benefits paid to a child due to the child’s own disability are included as income to the household in which it is received.(ii) Military Allowances. — Military allowances in addition to pay shall be treated as income. However, military clothing allowances shall be excluded and a servicemember’s housing allowance (BAH) shall be limited to the amount which he or she would receive if stationed at Dover Air Force Base.(5) Exceptions.-
(i) Expense reimbursements or in-kind payments received in the course of employment, self-employment, or operation of a business should be counted as income only if they are significant and reduce personal living expenses.(ii) A cost of living stipend given to an employee as compensation due to relocation to a high cost location will not be included as income as long as it is clearly identified on pay documents. (iii) Adoption subsidies disbursed pursuant to 42 U.S.C. ยง 673 or a subsequent or similar statute shall not be counted as income. (b) Taxes. —
(1) Except as otherwise provided in subsection (2) herein, taxes, either actual or estimated, shall not be deducted in determining available income. (2) Self-employed parents who establish with documentation actual payment of self-employment taxes shall have their available income reduced a designated amount. That amount shall be 7% of self-employment income to the extent that the sum of taxable wages and self-employment income does not exceed the Social Security wage base.(c)Deductions.– Allowable Deductions include:
(1) Medical insurance. — Medical insurance premiums (including COBRA payments) paid by either parent (but not guardian or stepparent) and regardless of which persons are covered by the policy are deductible except for any portion of a premium found allocable to a child and included as an element of primary support pursuant to Rule 503(b)(3).(2) Pension.– All mandatory retirement contributions are deductible. If that amount is less than 5% of gross income, voluntary contributions to a 401(k) or similar IRS approved retirement plan of up to 5% (including mandatory) of gross income also may be deducted.(3) Union dues. — Average monthly amount paid to any labor organization as a condition of employment is deductible.(4) Alimony paid.– Court ordered periodic cash payments for the support of a former spouse shall be deductible from gross income.(5) Disability insurance. — Disability insurance premiums withheld from pay or purchased privately for purposes of income replacement (but not to guarantee credit card, mortgage or other third party obligations) shall be deductible in determining net income available for child support.(6) Other. — Other mandatory unreimbursed business expenses such as supplies required by the employer to be purchased are deductible.(d) Self Support Allowance. — The Self Support Allowance shall be 110% of the Federal Poverty Guideline for a one-person household as published in the Federal Register by the United States Department of Health and Human Services rounded to the nearest multiple of ten ($10). The allowance shall be adjusted in January of each year.(e) Adjustment for other dependent. — Each parent’s available net income will be diluted in recognition of his or her duty of support to other dependent children, excluding step-children, not of this union either in or out of the household by multiplying net income after the subtraction of the self-support Allowance by 70%. Children outside a parent’s household should be counted only if there is a court order for current support or proof of a pattern of support. A parent’s support of an adult dependent may be similarly recognized, but only if the parent is legally obligated to provide that support as established either by other court order or the agreement of the parties before the Court.
Del. Fam. Ct. R. Civ. P. 502
Amended eff. January 1, 2011; amended January 28, 2015, eff. April 20, 2015; amended November 8, 2018, effective February 1, 2019.
