(a) Subject to the exclusions and deductions in this section, gross income includes any form of periodic payment to an individual, including, but not limited to, salaries, wages, commissions, self-employment income under section 518A.30, workers' compensation, unemployment benefits, annuity payments, military and naval retirement, pension and disability payments, spousal maintenance received under a previous order or the current proceeding, Social Security or veterans benefits provided for a joint child under section 518A.31, and potential income under section 518A.32. Salaries, wages, commissions, or other compensation paid by third parties shall be based upon gross income before participation in an employer-sponsored benefit plan that allows an employee to pay for a benefit or expense using pretax dollars, such as flexible spending plans and health savings accounts. No deductions shall be allowed for contributions to pensions, 401-K, IRA, or other retirement benefits.
(b) Gross income does not include compensation received by a party for employment in excess of a 40-hour work week, provided that:
(1) child support is ordered in an amount at least equal to the guideline amount based on gross income not excluded under this clause; and
(2) the party demonstrates, and the court finds, that:
(i) the excess employment began after the filing of the petition for dissolution or legal separation or a petition related to custody, parenting time, or support;
(ii) the excess employment reflects an increase in the work schedule or hours worked over that of the two years immediately preceding the filing of the petition;
(iii) the excess employment is voluntary and not a condition of employment;
(iv) the excess employment is in the nature of additional, part-time or overtime employment compensable by the hour or fraction of an hour; and
(v) the party's compensation structure has not been changed for the purpose of affecting a support or maintenance obligation.
(c) Expense reimbursements or in-kind payments received by a parent in the course of employment, self-employment, or operation of a business shall be counted as income if they reduce personal living expenses.
(d) Gross income may be calculated on either an annual or monthly basis. Weekly income shall be translated to monthly income by multiplying the weekly income by 4.33.
(e) Gross income does not include a child support payment received by a party. It is a rebuttable presumption that adoption assistance payments, Northstar kinship assistance payments, and foster care subsidies are not gross income.
(f) Gross income does not include the income of the obligor's spouse and the obligee's spouse.
(g) Spousal maintenance payments ordered by a court for a former spouse or ordered payable to the other party as part of the current proceeding are deducted from other periodic payments received by a party for purposes of determining gross income.
(h) Gross income does not include public assistance benefits received under section 256.741 or other forms of public assistance based on need.
2005 c 164 s 14,29; 1Sp2005 c 7 s 28; 2006 c 280 s 25; 2014 c 312 art 25 s 34; 2021 c 30 art 10 s 62
Structure Minnesota Statutes
Chapters 517 - 519A — Domestic Relations
Section 518A.26 — Definitions.
Section 518A.27 — Maintenance Or Support Money.
Section 518A.28 — Providing Income Information.
Section 518A.29 — Calculation Of Gross Income.
Section 518A.30 — Income From Self-employment Or Operation Of A Business.
Section 518A.31 — Social Security Or Veterans' Benefit Payments Received On Behalf Of The Child.
Section 518A.32 — Potential Income.
Section 518A.33 — Deduction From Income For Nonjoint Children.
Section 518A.34 — Computation Of Child Support Obligations.
Section 518A.35 — Guideline Used In Child Support Determinations.
Section 518A.36 — Parenting Expense Adjustment.
Section 518A.37 — Written Findings.
Section 518A.38 — Minor Children; Support.
Section 518A.39 — Modification Of Orders Or Decrees.
Section 518A.40 — Child Care Support.
Section 518A.41 — Medical Support.
Section 518A.42 — Ability To Pay; Self-support Adjustment.
Section 518A.43 — Deviations From Child Support Guidelines.
Section 518A.44 — Notice To Public Authority.
Section 518A.45 — Failure Of Notice.
Section 518A.47 — Provision Of Legal Services By The Public Authority.
Section 518A.48 — Sufficiency Of Notice.
Section 518A.49 — Assignment Of Rights; Judgment.
Section 518A.50 — Payment To Public Agency.
Section 518A.51 — Fees For Iv-d Services.
Section 518A.52 — Overpayments.
Section 518A.53 — Income Withholding.
Section 518A.54 — Child Support Payment Center; Definitions.
Section 518A.55 — Central Collections Unit.
Section 518A.56 — Mandatory Payment Of Obligations To Central Collections Unit.
Section 518A.57 — Notice Of Order.
Section 518A.58 — Escrow Account; Child Support; Maintenance Obligation.
Section 518A.59 — Notice Of Interest On Late Child Support.
Section 518A.60 — Collection; Arrears Only.
Section 518A.61 — Collection; Revenue Recapture.
Section 518A.62 — Child Support Debt And Arrearage Management.
Section 518A.64 — Administrative Seek Employment Orders.
Section 518A.65 — Driver's License Suspension.
Section 518A.66 — Occupational License Suspension.
Section 518A.67 — Motor Vehicle Lien.
Section 518A.68 — Recreational License Suspension.
Section 518A.685 — Consumer Reporting Agency; Reporting Arrears.
Section 518A.69 — Payment Agreements.
Section 518A.70 — Data On Suspensions For Support Arrears.
Section 518A.71 — Security; Sequestration; Contempt.
Section 518A.72 — Contempt Proceedings For Nonpayment Of Support.
Section 518A.73 — Employer Contempt.
Section 518A.735 — Enforcement Of Child Support.
Section 518A.74 — Publication Of Names Of Delinquent Child Support Obligors.
Section 518A.75 — Cost-of-living Adjustments In Maintenance Or Child Support Order.
Section 518A.76 — Case Reviewer.