How the guidelines model works
Florida uses an income-shares approach: the law estimates what the parents would have spent on the child if they remained together, then divides that obligation between them in proportion to each parent's share of combined net income. The exact dollar amounts are taken from the statutory schedule in Florida Statute 61.30.
What counts as income
Florida defines gross income broadly. Common categories include the following.
- Wages, salary, bonuses, commissions, and tips
- Self-employment net income
- Disability and workers' compensation benefits
- Pension and retirement benefits
- Rental income (net of expenses)
- Imputed income when a parent is voluntarily unemployed or underemployed
Adjustments to gross income
Florida law allows specific deductions to arrive at net income for the worksheet, including federal and state income taxes, FICA, mandatory union dues, mandatory retirement payments, health insurance premiums (except those covering the child), and court-ordered support for other children actually paid.
Overnights and shared parenting
When a parent has the child for 20% or more of the overnights in a year (73+ nights), Florida applies the gross-up method, which generally reduces the support obligation of the higher-earning parent. The closer the schedule moves toward 50/50, the more the calculation reflects shared expenses.
Health insurance and childcare
Premiums paid for the child's health insurance and work-related childcare costs are added on top of the basic obligation and divided between the parents in proportion to their shares of combined net income. These line items appear on the Guidelines Worksheet.