Child support is generally awarded during a divorce, paternity, separate maintenance or custody action. Mississippi child support statutes provide guidelines for noncustodial parents using the percentage of his or her adjusted gross income (gross income minus mandatory deductions) to determine payments. The percentages are as follows:
[1] 14% for one child;
[2] 20% for two children;
[3] 22% for three children;
[4] 24% for four children; and,
[5] 26% for five or more children.
The statute presumes that the guidelines are correct for individuals with an adjusted gross yearly income between $5,000 and $50,000. The court may award an upward or downward adjustment from the guidelines based on expenses of the parents, the needs of the children, or other particular facts of the case.
In determining child support payments, the court will consider an individual’s gross income from all sources. Part time employment Income would likely be included in gross income in Mississippi if the work is consistent and reliable.
After calculating gross income, the individual’s gross income is adjusted for taxes, other mandatory deductions (i.e. state tax with holdings) and support for other children. Statutory percentages are then applied to the adjusted gross income to determine the correct amount of child support. The court may order a lower or higher payment based on certain criteria. The court may order payment of expenses not covered by child support payments such as health insurance, uncovered medical expenses, and college expenses.
The obligation to pay child support continues in Mississippi until each child reaches the age twenty one (21) or is otherwise emancipated.
