Thus, although the charts use combined gross monthly income as one factor in determining child support, the entries in the schedules used to calculate the actual child support obligation are based upon after-tax income. The schedules also assume a reduction in average expenditures per child, particularly at lower combined income levels, because of the financial impact on the family of maintaining two households instead of one after the dissolution of the family unit. The Domestic Gross Income for the wage earner is income from all sources, excluding public assistance and child support received for other children in the custody of either parent. In determining Domestic Gross Income, it may be necessary for the Court to consider historical information and the seasonal nature of employment. For example, if overtime is regularly earned by one of the parties, then an historical average of one year should be considered.
Income includes all income which is regularly and periodically received from any source.
Frequently, a wage earner's income is adjusted for a salary reduction arrangement for qualified benefits offered under a cafeteria plan. Therefore, the gross income of the wage earner, regardless of whether it is taxable or nontaxable, is to be used to compute child support payments. E. Imputed Income 1. Absent substantial justification, it should be assumed that a parent is able to earn at least the federal minimum wage and to work 40 hours per week. When a parent is deliberately unemployed, although capable of working full time, employment potential and probable earnings may be based on the parent's recent work history, occupational skills, and the prevailing job opportunities in the community.