DCF 150.04(5)(5) Determining the child support obligation of a high-income payer. DCF 150.04(5)(a)(a) The payer’s full monthly income available for child support shall be considered in determining the payer’s child support obligation. The court may apply the reduced percentages under pars. (c) and (d) to income at the indicated levels. DCF 150.04(5)(b)(b) The court shall apply the percentages in s. DCF 150.035 (2) to a payer’s monthly income available for child support that is less than $7,000. DCF 150.04 NoteNote: A monthly income of $7,000 is an annual income of $84,000.
DCF 150.04(5)(c)(c) The court may apply the following percentages to the portion of a payer’s monthly income available for child support that is greater than or equal to $7,000 and less than or equal to $12,500: DCF 150.04 NoteNote: A monthly income of $7,000 is an annual income of $84,000 and a monthly income of $12,500 is an annual income of $150,000. The percentages that apply to income between $84,000 and $150,000 are approximately 80% of the full percentage standards.
DCF 150.04(5)(d)(d) The court may apply the following percentages to the portion of a payer’s monthly income available for child support that is greater than $12,500: DCF 150.04 NoteNote: A monthly income of $12,500 is an annual income of $150,000. The standards that apply to income over $150,000 are approximately 60% of the full percentage standards.
DCF 150.04(6)(a)(a) General. The court may apply any combination of special circumstance provisions under subs. (1) to (5) to determine a child support obligation if the criteria apply and the combination of provisions is not specifically prohibited. DCF 150.04(6)(b)(b) Shared and split placement. If the parents have a combination of split-placement and shared-placement, the child support obligation may be determined as follows: DCF 150.04(6)(b)1.1. Determine the pro rata percentage standard for the total number of children for whom support is being established. The pro rata percentage standard for the total number of children for whom support is being established is calculated by determining the designated percentage for the total number of children and dividing by the total number of children. DCF 150.04 NoteNote: The pro-rata percentage standards for the number of children for whom support is being established are as follows:
DCF 150.04 Note2 children 12.5% for each child (25% ÷ 2)
DCF 150.04 Note3 children 9.67% for each child (29% ÷ 3)
DCF 150.04 Note4 children 7.75% for each child (31% ÷ 4)
DCF 150.04 Note5 children 6.8% for each child (34% ÷ 5)
DCF 150.04(6)(b)2.2. Determine support for the children who are placed with the other parent full-time. First, add together the pro rata percentage standards for the number of children who are placed full-time with the other parent. Then, multiply the sum of the pro-rata percentage standards by the parent’s monthly income available for child support, as adjusted for any previous child support obligations, for the parent whose child support obligation is being calculated. DCF 150.04(6)(b)3.3. Determine support for the children who are in shared-placement as follows: DCF 150.04(6)(b)3.a.a. Add together the pro rata percentage standards for the number of children who are in shared-placement. DCF 150.04(6)(b)3.b.b. Multiply the sum of the pro rata percentage standards by the parent’s monthly income available for child support, adjusted for any previous child support obligations. DCF 150.04 NoteNote: The 150% accounts for household maintenance expenditures duplicated by both parents, such as a bedroom, clothes, and personal items.
DCF 150.04(6)(b)3.d.d. Multiply each amount determined by the proportion of the time that the child spends with the other parent to determine each parent’s child support obligation. DCF 150.04(6)(b)4.4. Add or offset the child support obligation for children placed with the other parent full-time under subd. 2. with the child support obligation for children in shared-placement under subd. 3. e. The parent with a greater child support obligation is the payer. The payer shall pay the lesser of the amount determined under this subdivision or the amount determined using the designated percentage. If the payer under this subdivision is also a low-income payer, the child support obligation may be the lesser of the amount determined under this subdivision or under sub. (4). DCF 150.04(6)(b)5.5. In addition to the child support obligation determined under subd. 4., the court shall assign responsibility for payment of the child’s variable costs in proportion to each parent’s share of physical placement, with due consideration to a disparity in the parents’ incomes. The court shall direct the manner of payment of a variable cost order to be either between the parents or from a parent to a third-party service provider. The court shall not direct payment of variable costs to be made to the department or the department’s designee, except as incorporated in the fixed sum or percentage expressed child support order. DCF 150.04 NoteNote: Example of a combination of split-placement and shared-placement:
DCF 150.04 NoteAssumptions:
DCF 150.04 Note3 children
DCF 150.04 NoteParent A:
DCF 150.04 Note2 children full time
DCF 150.04 Note1 child 30%
DCF 150.04 Note$2,000/month income
DCF 150.04 NoteParent B:
DCF 150.04 Note1 child 70%
DCF 150.04 Note$3,000/month income
DCF 150.04 NoteCalculation:
DCF 150.04 NoteApplicable percentage 29%. Pro rata percentage is 9.67% per child.
DCF 150.04 NoteParent A:
DCF 150.04 Note2,000 x 9.67% (income x applicable pro rata % for child shared with Parent B) = 193.40\
DCF 150.04 Notex 1.5 (150%) =290.10
DCF 150.04 Notex 70% (% of time child is with parent B) = 203.07
DCF 150.04 NoteParent B:
DCF 150.04 Note3,000 x 19.34% (income x sum of pro rata percentage standards for 2 children who are placed full-time with Parent A) = 580.20
DCF 150.04 Note3,000 x 9.67% (income x applicable % for one child shared with parent A) = 290.10
DCF 150.04 Notex 1.5 (150%) = 435.15
DCF 150.04 Notex 30% (Child placed with parent A) = 130.55
DCF 150.04 NoteParent A’s obligation = 203.07 (1 shared child)
DCF 150.04 NoteParent B’s obligation = 130.55 (1 shared child) + 580.20 (2 children full-time with Parent A) = 710.75
DCF 150.04 NoteParent B is the payer. Total obligation following offset = $507.68
DCF 150.04(6)(c)(c) Shared-placement and serial-family parent. If a parent is a serial-family parent, including a serial-family parent in an intact family, and a child support obligation is being established for that parent’s children from a subsequent family or a subsequent paternity judgment in which both parents will have periods of placement of at least 25% or 92 days a year, the child support obligations may be determined as follows: DCF 150.04(6)(c)1.1. Determine the first child support obligation by either of the following: DCF 150.04(6)(c)1.b.b. If no court-ordered support obligation exists, multiplying the designated percentage by the parent’s monthly income available for child support. DCF 150.04(6)(c)2.2. Determine the child support obligation for the subsequent family by adjusting the monthly income available for child support by subtracting the support for the first legal obligation under subd. 1. from the parent’s monthly income available for child support under subd. 1. DCF 150.04(6)(c)3.3. Multiply the designated percentage for the number of children subject to the new order by the final adjusted monthly income available for child support determined under subd. 2. to determine the new child support obligation. DCF 150.04 NoteNote: The following example shows how the child support obligation is determined for a serial-family parent whose additional child support obligation for a subsequent family and both parents will have periods of placement of at least 25% or 92 days.
DCF 150.04 NoteAssumption:
DCF 150.04 NoteParent A: $2000 monthly income available for child support
DCF 150.04 NoteParent A has court ordered placement for 219 days a year or 60%
DCF 150.04 NoteParent A has a child from a previous relationship living with him or her
DCF 150.04 NoteParent B: $3000 monthly income available for child support
DCF 150.04 NoteParent B has court ordered placement for 146 days a year or 40%
DCF 150.04 NoteCalculation:
DCF 150.04 NoteParent A’s monthly income available for child support $2000
DCF 150.04 NoteParent A’s first legal obligation for support to a child
DCF 150.04 Notein an intact family = 17% $340
DCF 150.04 NoteAdjust Parent A’s monthly income available for
DCF 150.04 Notechild support $2000
DCF 150.04 Note -340
DCF 150.04 NoteAdjusted monthly income available for support $1660
DCF 150.04 NoteDetermine support for the second legal obligation
DCF 150.04 Note(shared placement):
DCF 150.04 HistoryHistory: Cr. Register, January, 1987, No. 373, eff. 2-1-87; am. (1) (a), (b) (intro.) and 1., (3) (intro.), (a) and (c), r. and recr. (2), Register, August, 1987, No. 380, eff. 9-1-87; r. and recr. (1), (2), Register, February, 1995, No. 470, eff. 3-1-95; CR 03-022: am (1) (b) 3. a., b., 4., 5. a., b., 6., 8., r. and recr. (2), and (3), cr. (4) and (5) Register December 2003 No. 576, eff. 1-1-04; corrections in (1) (b), (2) (b), (3) (a), (b), (4) (a) and (5) (b) made under s. 13.92 (4) (b) 7., Stats., Register November 2008 No. 635; CR 08-066: am. (4) (b) Register December 2008 No. 636, eff. 1-1-09; CR 09-036: am. (1), (2) (b) 1. and (3) (a), r. and recr. (3) (b), cr. (6) Register November 2009 No. 647, eff. 1-1-10; corrections in (6) (b) 4. made under s. 13.92 (4) (b) 7., Stats., Register November 2009 No. 647; CR 16-075: am. (1) (a), (b) 8., (2) (a) 1., (b) 5., 6., cr. (2) (b) 7., (6) (c) Register June 2018 No. 750, eff. 7-1-18; correction in (1) (b) 8. made under s. 35.17, Stats., Register June 2018 No. 750; 2021 Wis. Act 35: am. (1) (b) 1., 3. a., b., 5. a., b., 8.,(2) renum. to DCF 150.035 (1) and, as renumbered, am. (b) 1., 2., 5., am. (3) (b), (4) (a), (5) (b), (6) (b) 1., 4., (c) 1. b., 3. Register June 2021 No. 786, eff. 12-1-21; CR 23-011: am. (1) (b) 3. a., (4) (a) Register December 2023 No. 816, eff. 1-1-24. DCF 150.05(1)(1) Responsibility for health expenses. In addition to ordering child support for a child under this chapter, the court shall specifically assign responsibility for and direct the manner of payment for the child’s health expenses under s. 767.513, Stats.
