Inland Revenue Department
What is child support?
Child support is money paid by parents who are not living with their children, to help financially support their children. The scheme is administered by the Inland Revenue Department (IRD).
How does child support work?
There are three steps to child support.
Inland Revenue Child Support collects payments from the paying parent and passes them on to:
Child support can provide financial help until the child is 19 years old.
The aims of Child Support
Child Support is governed by the Child Support Act 1991. This legislation aims to ensure that:
Child Support is needed in our society where the number of breakdowns of marriages and de facto relationships is increasing. Most marriages and many de facto partnerships involve children. In April 2000 there were 192,000 custodians registered with Child Support and the number is growing. For statistical details and projections, see the Work and Income NZ and Statistics New Zealand.
What are not matters for Child Support?
Child Support does not:
Note too that child support is not family assistance..
Read some frequently asked questions on child support.
How is child support calculated?
The IRD use a simple four-step calculation (often called the child support formula) to work out how much child support a paying parent must pay. The result is the formula assessment.
The four steps in the child support formula are:
For more information, visit the Inland Revenue Department website