SUPREME COURT OF NEW JERSEY
It is ORDERED that the attached revisions to Appendix IX-A ("Considerations in the Use of Child Support Guidelines"), Appendix IX-B ("Use of the Child Support Guidelines—General Information; Line Instructions for the Sole-Parenting Worksheet; Line Instructions for the Shared-Parenting Worksheet"), and Appendix IX-H ("Combined Tax Withholding Tables for Use with the [Child] Support Guidelines") of the Rules Governing the Courts of the State of New Jersey are adopted effective immediately.
For the Court,
Stuart Rabner
Chief Justice
Dated: April 8, 2014
APPENDIX IX-A
CONSIDERATIONS IN THE USE OF CHILD SUPPORT GUIDELINES
(Includes Amendments through those effective April 8, 2014 [September 1, 2013])
1. Philosophy of the Child Support Guidelines
No change.
2. Use of the Child Support Guidelines As a Rebuttable Presumption
No change.
3. Deviating from the Child Support Guidelines
No change.
4. The Income Shares Approach to Sharing Child-Rearing Expenses
No change.
5. Economic Basis for the Child Support Guidelines
No change.
6. Economic Principles Included in the Child Support Guidelines
No change.
7. Assumptions Included in the Child Support Guidelines
a. No change.
b. No change.
c. No change.
d. No change.
e. No change.
f. No change.
g. No change.
h. Self-Support Reserve - The self-support reserve is a factor in calculating a child support award only when one or both of the parents have income at or near the poverty level. The self-support reserve is 105% of the U.S. poverty guideline for one person. It attempts to ensure that the obligor has sufficient income to maintain a basic subsistence level and the incentive to work so that child support can be paid. A child support award is adjusted to reflect the self-support reserve only if its payment would reduce the obligor's net income below the reserve and the custodial parent's (or the Parent of the Primary Residence's) net income is greater than 105% of the poverty guideline. The latter condition is necessary to ensure that custodial parents can meet their basic needs so that they can care for the children. As of January 22, 2014 [January 24, 2013], the self-support reserve is $236 [$232.00] (this amount is 105% of the poverty guideline for one person).
i. No change.
j. No change.
k. No change.
8. Expenses Included in the Child Support Schedules
No change.
9. Expenses That May Be Added to the Basic Child Support Obligation
No change.
10. Adjustments to the Support Obligation
No change.
11. Defining Income
No change.
12. Imputing Income to Parents
The fairness of a child support award resulting from the application of these guidelines is dependent on the accurate determination of a parent's net income. If the court finds that either parent is, without just cause, voluntarily underemployed or unemployed, it shall impute income to that parent according to the following priorities:
a. No change
b. No change
c. If a NJDOL wage or benefit record is not available, impute income based on the full-time employment (40 hours) at the New Jersey minimum wage ($8.25 [$7.25] per hour).
In determining whether income should be imputed to a parent and the amount of such income, the court should consider: (1) what the employment status and earning capacity of that parent would have been if the family had remained intact or would have formed, (2) the reason and intent for the voluntary underemployment or unemployment, (3) the availability of other assets that may be used to pay support, and (4) the ages of any children in the parent's household and child-care alternatives. The determination of imputed income shall not be based on the gender or custodial position of the parent. Income of other household members, current spouses, and children shall not be used to impute income to either parent except when determining the other-dependent credit. When imputing income to a parent who is caring for young children, the parent's income share of child-care costs necessary to allow that person to work outside the home shall be deducted from the imputed income. For further information on imputing income, seeStrahan v. Strahan, 402 N.J. Super. 298 (App. Div. 2008), Caplan v. Caplan, 182 N.J. 250 (2005), Gertcher v. Gertcher, 262 N.J. Super.176 (Ch. Div. 1992), Bencivenga v. Bencivenga, 254 N.J. Super.328 (App. Div. 1992), Thomas v. Thomas, 248 N.J. Super.33 (Ch. Div. 1991), Arribi v. Arribi, 186 N.J. Super.116 (Ch. Div. 1982), Lynn v. Lynn, 165 N.J. Super.328 (App. Div. 1979), Mowery v. Mowery, 38 N.J. Super.92 (App. Div. 1955).
13. Adjustments for PAR Time (formerly Visitation Time)
No change.
14. Shared-Parenting Arrangements
a. No change.
b. No change.
c. No change.
d. No change.
e. If a shared-parenting award is inappropriate due to the PPR's limited household income, a sole-custody award shall be calculated.
| Shared-Parenting Primary Household Net Income Thresholds | ||
| (2.0 x [2013] 2014 Poverty Guideline) | ||
| Total Persons in Household | Weekly Net Income | Annual Net Income |
| 2 | $605 [$597] | $31,460 [$31,020] |
| 3 | $761 [$751] | $39,580 [$39,060] |
| 4 | $917 [$906] | $47,700 [$47,100] |
| 5 | $1,073 [$1,060] | $55,820 [$55,140] |
| 6 | $1,230 [$1,215] | $63,940 [$63,180] |
| 7 | $1,386 [$1,370] | $72,060 [$71,220] |
| 8 | $1,542 [$1,524] | $80,180 [$79,260] |
f. No change.
g. No change.
h. No change.
i. No change.
j. No change.
15. Split-Parenting Arrangements
No change.
16. Child in the Custody of a Third Party
No change.
17. Adjustments for the Age of the Children
No change.
18. College or Other Post-Secondary Education Expenses
No change.
19. Determining Child Support and Alimony or Spousal Support Simultaneously
No change.
20. Extreme Parental Income Situations
Although these guidelines apply to all actions to establish and modify child support awards, extremely low or high parental income situations make the Appendix IX-F awards inappropriate due to the limitations of the economic data. The guidelines listed below apply to extreme parental income situations.
a. ObligorsWith Net Income Less Than the U.S. Poverty Guideline. If an obligor's net income, after deducting that persons share of the total support award, is less than 105% of the U.S. poverty guideline for one person (net income of $236 [$232] per week as of January 22, 2014 [January 24, 2013] or as published annually in the Federal Register), the court shall carefully review the obligor's income and living expenses to determine the maximum amount of child support that can reasonably be ordered without denying the obligor the means of self-support at a minimum subsistence level. If an obligee's income is less than 105% of the poverty guideline, no self-support reserve adjustment shall be made regardless of the obligor's income. When assessing whether an obligee has sufficient net income to permit the application of the self-support reserve for an obligor, the court may consider the effect of the obligee's share of the child support obligation (note that this amount is not calculated on either worksheet). Thus, at the Court's discretion, the obligor self-support reserve may not be applied if the obligee's net income minus the obligee's child support obligation is less than 105% of the poverty guideline for one person. In all cases, a fixed dollar amount shall be ordered to establish the principle of the parent's support obligation and to provide a basis for an upward modification should the obligor's income increase in the future. In these circumstances, the support award should be between $5.00 per week and the support amount at $180 combined net weekly income for the appropriate number of children.
b. No change.
21. Other Factors that May Require an Adjustment to a Guidelines-Based Award
No change.
22. Stipulated Agreements
No change.
23. Modification of Support Awards
No change.
24. Effect of Emancipation of a Child
No change.
25. Support for a Child Who has Reached Majority
No change.
26. Health Insurance for Children
No change.
27. Unpredictable, Non-Recurring Unreimbursed Health-Care In Excess of $250 Per Child Per Year
No change.
28. Distribution of Worksheets and Financial Affidavits
No change.
29. Background Reports and Publications
No change.
Read more: http://www.njlawjournal.com/id=1202652351304/Amendments-to-Child-Support-Guidelines-Appendices#ixzz38sjt4pAl
