Child support guidelines in Minnesota focus on the gross income of both parents. After certain adjustments to the gross income each, a parental income for child support figure is arrived at (PICS) which is utilized to assist in establishing child support based upon the respective gross incomes of each party. Consideration is also given to the amount of time a parent spends with the children. Broad definition is given to what income entails, which can include wages, interest earnings, unemployment benefits, and other periodic forms of payment.

Child support is an award which is to be utilized for current expenses with regard to a child's upbringing.  Payment is made to a party to whom physical custody has been awarded by court order.  In the event of a joint physical custody arrangement, if both parents are exercising approximately equal caretaking of the children, there will be a setoff of child support to be paid by one parent to the other based upon the respective incomes of each.

In addition to cash child support, other specific financial considerations to be addressed under Minnesota law include contribution to daycare expenses as well as contribution to expenses related to premiums paid for medical and dental coverage's for the child and allocation of uncovered costs. The child support guidelines provide for a percentage contribution to these expenses consistent with the relative gross incomes of the parties as calculated for basic child support purposes.

Child support is subject to future modification.  The burden is on the party seeking modification to demonstrate that there has been a significant change in financial circumstance since the last order which makes the current order unfair or unreasonable.  Generally, the Court must first make a finding that under the present circumstances there would be an increase or decrease of twenty percent (20%) of the current support being paid (and at least $50) before the Court should presumptively consider modification. Additionally, modification may occur if there is a change in the number of children for whom child support is being paid.

It is common that child support orders are enforced through income withholding through the State of Minnesota.  The parties may waive income withholding should they choose to do so.  Income withholding will result in an automatic deduction from the obligor's paycheck toward payment of the child support obligation.