The Mississippi Child Support statute provides statutory percentages to be paid in child support. The statute requires payment of:
  • 14% for one child
  • 20% for two
  • 22% for three
  • 24% for four
  • 26% for five or more.

The percentage is taken from adjusted gross income, which is, basically, gross salary after mandatory state and federal withholding. The statute provides that the percentages are a “rebuttable presumption,” and that the amount can be increased or decreased based upon enumerated considerations.
One of the considerations is whether or not day care is required for the custodial parent to work. If it is, the Court can increase support beyond the child support percentage to cover it. Marin v. Stewart, NO. 2012–CA–00834–COA (9/24/13) This appears to be a significant addition to child support obligation law.
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