How much should child support be now?
Two calculation examples
On 9 October, the Supreme Court answered the preliminary question of whether, when determining child support, the child-related budget including the single-parent allowance should be taken into account by deducting this from the costs of the children or by including these allowances when determining the recipient's capacity to pay.
The answer is that both the child-related budget and the single parent allowance must be taken into account when calculating the ability to pay. This means that the ability to pay of the recipient of the allowances increases, which means that this parent will receive a larger share of the costs of the children.
A numerical example with the following assumptions:
| Two children: | 2 and 4 years; |
| Net income father: | €3,500 per month; |
| Mother's net income: | €1,000 per month; |
| Costs of children according to Nibud at € 4,500 | €1,075 per month for 2 children; |
| Child-related budget incl. single parent allowance: | €406 per month for 2 children; |
| Care discount: | 15% |
Old situation1
In the old situation, the child-related budget was cut to cover the costs of the children.
The costs to which the parents had to contribute thus amounted to €669 per month (€1,075 -/- €406). The parents had to share in this amount in proportion to their ability to pay.
We set the mother's capacity to pay at €50 per month for 2 children. The father's capacity to pay is set at €1,103. The total capacity to pay is then €1,153 per month2.
Father's share of costs: (€1,103 / €1,153 = 0.96) 96% x €669 = €642.
Mother's share in costs: (€50 / €1,153 = 0.04) 4% x €669 = €27
With a care discount for father of 15% on the amount of €669, his share in the costs of the children comes to €542 per month (€642 -/- €100 = €542).
In the old situation, father had to pay mother an amount of €542 per month.
New situation
In the new situation, the child-related budget and single parent allowance will no longer be reduced from the costs of the children. The amount of €1,075 per month is therefore the amount in which the parents must share in proportion to their ability to pay.
In the new situation, the child-related budget and the single-parent allowance will be taken into account when calculating the mother's ability to pay. After all, she is the one who receives the allowances.
The father's capacity to pay remains €1,103 and the mother's capacity to pay is now €127 per month, because the allowances of €370 per month are added to her income. In proportion to their capacity to pay, the father must now pay 90 % of the costs and the mother 10%.
Father's share: 90% x € 1,075 = € 967
Mother's share: 10% x € 1,075 = € 108
In the new situation, the father is also entitled to a care discount of 15% on the costs of the children. The father may now deduct €161 for 2 children in care discount from his share of the costs. The care discount will be higher, because the percentage is calculated on the total amount of costs (from which no child-related budget is now deducted). In total, the father must now pay an amount of €806 per month in child support.
1 All amounts are fictitious and only illustrative for the explanation of the system.
2 The capacity to pay is calculated according to the following formula: For the father: 70% [NBI – (0.3 x NBI + 875)]. For the mother, a minimum capacity to pay of €50 applies for 2 children (because her income is lower than €1,275).
