The calculation of child support in Minnesota is set by statute and based upon the gross income of each parent.  The court does have discretion to deviate from the calculation, but only does so in limited circumstances, such as those involving a child with special needs.  Although the calculation is straightforward, determining gross income can sometimes be difficult, particularly if one or both parents is self-employed.  

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There are three components of child support: Basic Support, which is a cash payment to cover the basic needs of the child, such as food, shelter, and clothing; Medical Support, which involves a division of the medical and dental insurance premiums for the children, along with an allocation of any uninsured medical and dental expenses; and Childcare Support, which involves division of childcare costs attributable to a parent's work or educational pursuits.