Child Support Calculation Based on Salary in the Philippines
A comprehensive legal primer
1. Constitutional and Statutory Foundations
1987 Constitution, Art. XV §3 (2) – The State “shall defend the right of children to assistance, including proper care and nutrition.”
Family Code of the Philippines (Executive Order No. 209, as amended) – Arts. 194‑208 codify who must give support, what it covers, and how it is fixed, modified, suspended, or extinguished.
Special Laws that intersect with support
- R.A. 9262 (Anti‑VAWC Act, 2004) – Non‑payment of child support may constitute “economic abuse,” a criminal offense.
- R.A. 11222 (Simulated Birth Rectification, 2019) – Once an adoption order issues, the adoptive parents assume the support obligation.
- R.A. 11596 (Prohibition of Child Marriage, 2021) – Clarifies parental support duties when an illegal child marriage is voided.
Supreme Court A.M. 19‑10‑20‑SC (Rule on Provisional Orders in Family Cases, effective 11 May 2020) – Provides the first structured guide for computing interim child support, anchored on the payor’s net disposable income (NDI).
Hague Convention (2007) on the International Recovery of Child Support – The Philippines acceded in 2022; enables cross‑border enforcement for OFWs and resident aliens.
2. Core Concepts
| Term | Key Points |
|---|---|
| Support | “Everything indispensable for sustenance, dwelling, clothing, medical attendance, education and transportation” (Art. 194). |
| Net Disposable Income (NDI) | Gross income minus mandatory deductions (withholding tax, SSS/GSIS, PhilHealth, Pag‑IBIG, union dues) and minus reasonable business or professional expenses. |
| Pro Rata Rule | Support is “in proportion to the resources or means of the giver and the necessities of the recipient” (Art. 201). |
| Progressive Liability | When several relatives are obliged to support, liability follows the order in Art. 195; lower‑ranked obligors answer only when higher‑ranked obligors “cannot give support.” |
3. Persons Bound to Give Support
- Parents to their legitimate and illegitimate children.
- Children to their parents and ascendants when the latter become needy.
- Brothers and Sisters, whether full or half‑blood, in default of ascendants and descendants. (Art. 195)
4. How Courts Fix the Amount
Needs of the Child
- Age‑specific costs (milk, schooling, special medical care)
- Standard of living the child formerly enjoyed (“station in life” doctrine).
Resources of the Payor
- Actual salary, commissions, allowances, bonuses, dividends, rental income, professional fees.
- Capacity not frustrated by deliberate under‑employment (see Go v. Tong [A.M. P‑02‑161]; courts may impute income).
Other Dependents
- Existing spouse or other children are considered; the “first in time, first in right” notion does not apply—courts balance all dependents equitably.
Interim Schedule under A.M. 19‑10‑20‑SC (guideline—not absolute):
| Monthly NDI | Provisional Support per child |
|---|---|
| ≤ ₱5,000 | 20 % of NDI |
| ₱5,001 – ₱20,000 | 22 % of NDI |
| ₱20,001 – ₱40,000 | 25 % of NDI |
| ₱40,001 – ₱80,000 | 28 % of NDI |
| ₱80,001 – ₱120,000 | 30 % of NDI |
| > ₱120,000 | 30 % of the first ₱120 k plus 20 % of the excess |
The schedule applies pendente lite; the judge may adjust after full trial.
5. Documentary Proof
| Party | Mandatory Filings |
|---|---|
| Petitioner / Custodial Parent | Detailed Child Expense Schedule (receipts, tuition statements, medical abstracts). |
| Respondent / Payor | (a) Sworn Statement of Income and Expenses, (b) latest BIR Form 2316 / ITR, (c) three months‑worth payslips or bank statements. |
| Both | Certificate of Non‑Forum Shopping; proof of kinship. |
Failure to submit may lead the court to estimate income or deem allegations admitted.
6. Procedural Pathways
- Barangay Mediation – Optional; not required when urgent or the parties live in different cities.
- Regional Trial Court (Family Court) – Exclusive original jurisdiction for support cases regardless of amount (R.A. 11576, 2021).
- Support pendente lite – May be awarded within 30 days of filing upon verifiable pleadings alone.
- Final Judgment / Compromise Agreement – Enforceable by writ of execution, garnishment of wages, or income withholding orders sent to the employer.
- Criminal Leverage – Non‑payment may be prosecuted under R.A. 9262 (economic abuse) or as indirect contempt.
7. Enforcement Tools
| Mechanism | How It Works |
|---|---|
| Employer Withholding Order | Sheriff or clerk serves writ; employer must remit the adjudged percentage directly to the custodial parent or court. |
| Garnishment of Bank Deposits | Allowed because support enjoys “super‑priority” even over secured creditors. |
| Travel Ban / Hold‑Departure Order | Possible if the payor attempts to flee without posting a bond. |
| VAWC Protection Order | Barangay or court can compel immediate support payments within 24 hours. |
| Hague Convention Requests | For payors residing abroad, the Central Authority can transmit, recognize, and enforce Philippine support orders overseas. |
8. Modification and Extinguishment
- Grounds to Increase/Reduce: “Alteration in the means of the obligor or in the necessities of the recipient” (Art. 201 ¶2).
- Duration: Obligation continues until the child reaches majority (18) and finishes a college or vocational course “without delay” (Art. 198), unless the child is incapacitated to support himself.
- Cessation: Death of either party, or when the child commits acts of defamation or disinheritance grounds described in Civil Code Art. 301.
9. Special Scenarios
| Situation | Treatment |
|---|---|
| Illegitimate Child | Same right to support as legitimate children (Art. 287). |
| Step‑Parents / Step‑Children | No automatic duty; may arise by adoption or express assumption. |
| OFW Payor | Court may: (i) fix support in foreign currency, (ii) garnish remittances, (iii) require posting of a bond or allotment in POEA contract. |
| Public‑Sector Employees | Government agencies must honor withholding orders; failure is administrative offense. |
| Self‑Employed / Professionals | Courts often average the last 3‑5 years of declared income, plus visible lifestyle indicators (e.g., vehicles, businesses). |
10. Tax Considerations
- Child support is neither taxable income to the recipient nor deductible expense for the payor (NIRC §32(B)(7)(f)).
- Employer‑withheld support is not a fringe‑benefit tax item; it is merely a diversion of the employee’s after‑tax compensation.
11. Leading Jurisprudence (select)
- Sempio‑Diy v. Domino G.R. 214559, 1 March 2017 – Reiterated that support “cannot be waived except in future share.”
- Doce v. Atty. Doce A.C. 5555, 11 Jan 2016 – Lawyer‑father suspended from practice for persistent refusal to pay court‑ordered support.
- Arroyo v. Vasquez G.R. 203433, 9 Feb 2022 – Clarified that a parent’s good‑faith belief in non‑paternity does not justify withholding support once filiation is judicially declared.
- People v. Delgado G.R. 256912, 4 Oct 2023 – First Supreme Court case affirming criminal conviction for economic abuse solely due to non‑payment of child support.
12. Practical Tips for Litigants
- Document Early. Keep receipts of every child‑related expense; courts reward specificity.
- File for pendente lite support immediately; the Rule on Provisional Orders fast‑tracks relief.
- Seek mediation; a court‑approved compromise saves time and shields the child from adversarial conflict.
- Update the court about any change in employment or income within 30 days; silence breeds contempt findings.
- For Payors Abroad: Designate a resident agent to receive court processes and avoid default judgments.
13. Conclusion
While Philippine law does not impose a rigid “percentage‑of‑salary” formula comparable to U.S. state guidelines, recent reforms—especially the 2020 Provisional Orders Rule—have given judges, lawyers, and families a clearer numerical starting point tied to net disposable income. Ultimately, the court’s north star remains the constitutional mandate to secure “the best interests of the child,” harmonizing the child’s genuine needs with the parent’s real capacity to pay. Proper documentation, candor, and—above all—prompt, consistent remittance ensure that the support obligation fulfills its paramount goal: nurturing the Filipino child in dignity and sufficiency.