Child support is based upon income. You take the gross income (income before taxes) and deduct the following: federal taxes, state taxes, social security, Medicare, health insurance paid for the child(ren) and any other court ordered support payments for children. This gets you the net figure for child support. There is a chart known as the Arkansas Child Support Guidelines. If your income falls within the chart, you simply pay the amount on the chart. However, pursuant to the Arkansas Child Support Guidelines, there are certain instances where the Court may deviate from said guidelines.