Child support

Child support is paid by parents who do not live with their children, or who share care of their children with someone else.

Payments for child support

Child support helps to pay for the costs of raising a child. The parent making payments is the ‘liable parent’, the parent or non-parent carer getting the money is the ‘receiving carer’.

It’s up to parents and carers to decide the type of child support arrangement that’s best for their situation.

How child support works — Inland Revenue

Types of child support

There are 3 different child support arrangements. You can choose a:

  • private arrangement — you agree on the amount and manage the payments, Inland Revenue (IR) is not involved
  • voluntary agreement — you agree on the amount and ask IR to manage the payments
  • formula assessment — IR works out the amount and manages the payments.

Choosing a type of child support — Inland Revenue

Note: If you receive an unsupported child’s benefit for a child in your care — you must have a formula assessment.

Children you can apply for

You can apply to IR to manage your child support if your child is:

  • under 18, or 18 and attending a registered school in NZ or overseas
  • an NZ citizen or ordinarily resident here
  • not married or in a civil union or de facto relationship
  • financially dependent — not working more than 30 hours a week on average or receiving a benefit or student allowance.

Once you know the child is eligible, check the other criteria to see if you can get child support for the child.

Who can pay or receive child support? — Inland Revenue

Overseas child support

You may be able to get child support even if you and the child, or the other parent, lives outside of NZ.

Overseas child support — Inland Revenue

Amount of child support

If you choose a formula assessment, the amount of child support depends on:

  • what both parents earn — their taxable income
  • an allowance for both parents’ living costs
  • the cost of raising a child
  • other dependent children in care
  • the amount of time the child is in each parent’s care.

If the carer is not a parent of the child (non-parent carer), their income is not included in IR’s calculations.

Calculate child support

You can work out how much you might get or how much you may have to pay under a child support formula assessment with IR’s calculator. You can also use the amount as a guide if you’re agreeing on how much child support to pay.

Work out how much child support I’ll pay or receive — Inland Revenue

Disagree with child support amount

If you disagree with the amount of child support, you may be able to ask for a review.

Reviews, objections and exemptions — Inland Revenue

Pay child support

If you’re a liable parent, you must pay by deductions from your income. If you earn salary or wages or if you receive a benefit, IR will let your employer or Work and Income know when and how much to take from your pay.

If you do not receive salary, wages or a benefit, you need to organise payments yourself.

Making child support payments — Inland Revenue

If you need help paying your formula-assessed child support, you may be able to get assistance from Work and Income.

Check what you might get — Ministry of Social Development

Updating child support

Let IR know if any of your details have changed, so they can make sure your child support is still correct. 

Update my child support details — Inland Revenue

There are different reasons for child support to end. Check the list of reasons on IR’s website.

Ending child support — Inland Revenue

More information and support

If you have any questions about child support, contact IR to discuss.

Contact us: child support — Inland Revenue

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