Florida Child Support: Fla. Stat. § 61.30 Guidelines Explained (2026)

By Nadia Pazos, Family Law Attorney, Pazos Law Group · Updated May 2026  ·  ← All blog posts

Fla. Stat. § 61.30 is the Florida child support statute. It sets out the income-shares guideline that determines how much support a parent owes, the time-sharing gross-up that applies when each parent has at least 73 overnights per year, the rules for imputing income to unemployed parents, the circumstances under which the court can deviate from the guideline, and the standards for modification. This guide explains each piece with the statutory citations and current 2026 application.

What § 61.30 Governs

Fla. Stat. § 61.30 is the central child-support statute in Florida. It governs initial child support determinations in divorce, paternity, and dependency proceedings, contains the income-shares guideline calculation and table, sets the time-sharing gross-up threshold, defines what counts as income, establishes the standard for imputing income to non-working or underemployed parents, lists the bases on which the court can deviate from guideline support, and provides the standards for modification post-judgment.

The Income-Shares Model

Florida uses an income-shares approach — the philosophy is that the child should receive the same proportion of parental income they would have received if the parents lived together. The calculation:

1. Determine each parent’s net monthly income. Gross income (defined broadly in § 61.30(2)) minus allowable deductions in § 61.30(3) — federal income tax, FICA, mandatory retirement, mandatory union dues, court-ordered support to other children, and health insurance premiums (other than for the children in this case).
2. Sum the two net incomes. This is the combined monthly net income.
3. Look up the basic support obligation on the statutory table in § 61.30(6) using combined net income and number of children.
4. Allocate proportionally. Each parent’s share of the basic support obligation is equal to their share of combined net income.
5. Add child-care costs and health insurance premiums for the children — allocated proportionally.
6. Apply the time-sharing gross-up if applicable (see below).
7. The result is the support that flows from the higher-income parent (the obligor) to the lower-income parent (the obligee).

The Time-Sharing Gross-Up (73-Overnight Rule)

When each parent has the child for 73 or more overnights per year (approximately 20% of overnights), Fla. Stat. § 61.30(11)(b) applies a different method:

1. The basic support obligation from the table is multiplied by 1.5 (the gross-up factor).
2. The grossed-up amount is allocated between the parents based on their proportional share of combined income.
3. That allocation is then adjusted by each parent’s share of overnights.
4. The two adjusted amounts are netted; the higher pays the difference to the lower.

Why the 1.5x: maintaining two homes that can accommodate the child — bedrooms, clothes, supplies, food — costs more than a single primary household. The gross-up reflects this duplication of expense.

The 73-overnight threshold is hard. At 72 overnights the standard non-gross-up calculation applies. At 73 the gross-up applies. Cases where one parent has 70–76 overnights often involve parties negotiating intensively over which side of the line the parenting plan falls on, because the financial impact is substantial.

What Counts as Income

Fla. Stat. § 61.30(2) defines income broadly. Income includes:

• Wages, salary, bonuses, commissions, allowances, overtime, tips
• Business income from self-employment, partnership, close corporations, independent contracts, after ordinary and necessary expenses
• Disability benefits, workers’ compensation, unemployment compensation
• Pension, retirement, annuity payments, and Social Security benefits
• Spousal support received from a previous marriage (or current marriage, if not part of this case)
• Interest and dividends
• Rental income (gross receipts minus ordinary and necessary expenses)
• Income from royalties, trusts, and estates
• Gains derived from dealings in property (recurring), excluding nonrecurring sales
• Reimbursed expenses or in-kind payments to the extent that they reduce living expenses
• Income from any other source, including new spouse’s income to the extent it reduces living expenses (limited)

Imputing Income

Under § 61.30(2)(b), the court can impute income to a parent who is voluntarily unemployed or underemployed. This is one of the most contested areas of child support practice. The court considers:

• The parent’s recent work history (typically the last 5 years)
• Occupational qualifications
• The prevailing earnings level in the community for the parent’s skill set
• Whether the parent has made a good-faith effort to find work
• Whether the parent is unable to work due to caring for a child of the parties under 5 years old (a statutory exception)

In high-income cases, imputation often requires a vocational evaluator — an expert witness who assesses the parent’s earning capacity given their qualifications and the local labor market. Imputed income can be substantial for a professional who claims to be unemployable.

The Guideline Cap and High-Income Cases

The Fla. Stat. § 61.30(6) table extends to combined monthly net income of $10,000. For combined income above $10,000, § 61.30(1)(a) provides:

• The court applies the guideline at $10,000, then adds a percentage of the income over $10,000:
• 1 child: 5% of excess
• 2 children: 7.5%
• 3 children: 9.5%
• 4 children: 11%
• 5 children: 12%
• 6 children: 12.5%

The court can adjust upward or downward by up to 5% within the guideline based on the specific circumstances of the case. Adjustments greater than 5% require written findings under the deviation rules below.

Deviation from the Guideline

Under Fla. Stat. § 61.30(11)(a), the court can deviate from the guideline by more than 5% only with written findings explaining why guideline support is unjust or inappropriate. The statute lists 11 permissible deviation bases:

1. Extraordinary medical, psychological, educational, or dental expenses
2. Independent income of the child (not including SSI)
3. The payment of both parents’ household expenses by one parent
4. Seasonal variations in one or both parents’ incomes or expenses
5. The age of the child, taking into consideration the greater needs of older children
6. Special needs that have traditionally been met within the family budget
7. Total available assets of the obligee, obligor, and child
8. The impact of the IRS dependency exemption and waiver of that exemption
9. An application of the child support guidelines requires the obligor to pay more than 55% of his or her gross income for a child support obligation
10. The particular shared parental arrangement
11. Any other adjustment necessary to achieve an equitable result

Deviations greater than 5% are heavily scrutinized on appeal. The trial court must explain its reasoning with specificity.

Modification of Child Support

Under Fla. Stat. § 61.30(1)(b) and § 61.14, child support can be modified on a showing of a substantial change in circumstances. Florida law provides a presumption of substantial change: if a recalculation under the current guideline would produce support that differs by 15% or $50, whichever is greater, from the current order, a substantial change is presumed.

Common bases for modification:

• Significant change in either parent’s income (job loss, raise, retirement, disability)
• Substantial change in time-sharing (crossing the 73-overnight threshold either direction)
• The child’s changing needs (medical, educational)
• Emancipation of an older child in a multi-child case
• One parent’s remarriage to a person whose income reduces their living expenses (limited application)

Florida applies the rule of Pimm v. Pimm, 601 So. 2d 534 (Fla. 1992) here as well: a parent cannot reduce their support obligation by voluntarily reducing income, except in cases of bona fide retirement or genuine involuntary change.

Enforcement

Florida law provides multiple tools to enforce child support orders:

• Income Deduction Order (IDO) under Fla. Stat. § 61.1301 — automatic withholding from the obligor’s paycheck, the standard mechanism for support payment
• License suspension under Fla. Stat. § 61.13016 — driving privileges and professional licenses can be suspended for non-payment
• Contempt of court — with possible fines and jail time for willful non-payment
• Tax refund interception via the federal Treasury Offset Program
• Lottery winnings interception
• Liens on real and personal property
• Credit reporting — delinquent support is reported to credit agencies

The Florida Department of Revenue Child Support Program assists custodial parents with enforcement at no cost. The program can locate non-paying parents, establish paternity, modify orders, and pursue enforcement remedies.

Health Insurance and Uninsured Medical

Under § 61.13(1)(b), the court must address health insurance for the child as part of every order. The cost of health insurance for the child is added to the basic support obligation and allocated proportionally. Uninsured medical, dental, and prescription expenses are generally divided pro-rata based on each parent’s share of combined income, separate from the support obligation.

When Does Child Support End?

Florida child support generally ends at age 18, but Fla. Stat. § 743.07 provides important exceptions:

• Support continues until age 19 if the child is still in high school with a reasonable expectation of graduation
• Support can continue indefinitely for a child who is mentally or physically incapacitated before reaching majority
• Parents can agree by marital settlement agreement to extend support (e.g., through college), and a properly drafted agreement is enforceable

Try the Florida Child Support Calculator

Pazos Law Group offers a free Florida Child Support Calculator that applies the § 61.30 guideline including the time-sharing gross-up at 73+ overnights. The calculator is for estimation only and is not a substitute for legal advice on a specific case.

Frequently Asked Questions

Related Reading

• Florida Child Support Calculator — instant estimate under § 61.30
• Modifying Florida Child Support and Alimony
• Florida Time-Sharing Law: § 61.13 — affects child support calculation
• Florida Alimony: § 61.08
• Florida Equitable Distribution: § 61.075

The information on this page is for general informational purposes only and does not constitute legal advice. Reading or sharing this content does not create an attorney-client relationship with Pazos Law Group. Florida law and the application of statutes change over time; please consult a licensed Florida attorney about your specific situation.