Skip to main content

If a child regularly lives with each parent some of the time, the child support formula can take this into account. We call this recognised care.

It’s important to get this right, since generally the more a child is in your care, the higher your costs will be.

How recognised care works

Recognised care is usually based on the number of nights a child regularly lives with each parent or carer.

To be included in the formula, the child needs to live with a parent for at least 28% of the time (about 2 nights a week, or 103 nights a year). Anything less than this the formula counts as ‘0% care’.

For a parent or carer to receive child support payments, the child needs to live with them for at least 35% of the time (about 5 nights a fortnight, or 128 nights a year).

Other sorts of care

However, you can still have ongoing care of a child even if they do not stay with you overnight. For example, if they are at boarding school, or if they are regularly in your care during the day. Talk to us if you’re in this situation, and we’ll see if this can be included in your assessment.

Working for Families

Working for Families has different care requirements from child support. If you also get Working for Families, make sure you understand how this might affect you.

Shared care of a child – Working for Families  

Sometimes no one pays

Sometimes, when a child lives in more than 1 household, the formula works out that no one should pay any child support.

For example, if 1 parent has a much higher income than the other, but also has at least 9 nights of care a fortnight. The formula works out that the parent with higher income should pay the other, but because the other parent does not have enough care (at least 35%), they cannot receive child support.

Care arrangements must be ongoing

We know life is flexible and childcare can change from day to day, but by law, we can only recognise ongoing living arrangements. For example, if a regular living arrangement changes for school holidays, your recognised care percentage probably will not change.

It's good to keep notes in a diary or calendar of when a child is actually in your care in case there’s a disagreement in the future.

Nights per year calculator

Court orders or parenting agreements

We will base your care percentage on any parenting agreements and orders unless there is good reason not to do so. For example:

  • both parents agree that the agreement or order is not being followed
  • 1 parent provides evidence that the agreement or order is not being followed. 

Read more about parenting orders and agreements on the Ministry of Justice website.

Agree on parenting arrangements – justice.govt.nz

When your care changes

Tell us if there's been a change to ongoing care arrangements for a child. This means that either you and the other carer:

  • have agreed to change the arrangement
  • have not agreed to change it, but the care has changed anyway, and this has continued for some time and is unlikely to change back. For example, if a child starts living with 1 parent full-time.

How to tell us about changes

You can:

  • update the care details by completing the Change of circumstances section under 'More ...' in myIR
  • call us, especially if the other parent is on the phone with you
  • complete a Change of circumstances - IR116 form
  • send us a letter by post.

Tell us within 28 days

If you tell us within 28 days of the change taking place, we will update your records from the date of the change. If you tell us more than 28 days later, we will update your records from the date you tell us.

Confirming with the other parent

We’ll confirm the change with the other parent and update your records. Your payments may change.

If we cannot confirm the change with the other parent, or if they disagree, we may ask you for more information.

We can only make decisions based on information we have at the time. If you provide your information late, we cannot backdate our decision.

Update your details
Child support - contact us 

Our recognised care questionnaire

To help us decide, we may ask you to complete a Recognised care questionnaire - IR120. This form asks for information about who the child stays with overnight and other care arrangements.


Was this page helpful?

What did you like about this page?

Please tell us how we could improve this page?

Thanks for sharing your opinion! Your feedback has been received.

Sorry there was an issue submitting your feedback, please try again later.

Last updated: 30 Apr 2025
Jump back to the top of the page