KRS 403.211(6) says:
The court shall allocate between the parents, in proportion to their combined monthly adjusted parental gross income, reasonable and necessary child care costs incurred due to employment, job search, or education leading to employment, in addition to the amount ordered under the child support guidelines.
This appears to be fairly straight-forward, but as always, there are potential issues. Who decides what provider to use? What is a reasonable cost? And necessary? When the parties cannot agree on these issues, they present evidence and the judge decides. Keep in mind the statute calls for allocation of childcare costs actually incurred, so a judge will be looking for receipts or canceled checks as evidence.
Let’s go back to the original scenario where both child live with Mother with no maintenance payments and no prior-born children. The new worksheet that would be used if Sissy required childcare is Exhibit 13. I have now filled in the amount of childcare expense actually paid for Sissy, $400 per month. The worksheet automatically allocates the childcare according to percentage of income. Then, if the payor (here Father) is actually paying the childcare provider (as shown on Exhibit 13,) the amount of his obligation is reduced accordingly.
Easy enough? Have a great day!