Child support in New Jersey is based on the child support guidelines. Work sheets are completed based on income and approved deductions. Approved deductions are not living expenses such as a mortgage, rent or car payment. They are mandatory things such as mandatory contributions to retirement plans and appropriate tax withholdings. The definition of income is very broad: social security benefits, bonuses, commissions, etc. The income of both parents, earned or imputed, determines the amount of gross support that should be allocated for the child or children in a household. That amount of support that is shared by both parents. The parent who lives outside the home pays child support.