Under Arkansas law the noncustodial parent is required to pay child support for the support and maintenance of their minor children. The amount of child support they pay is based on their income. In determining the amount of child support, you will calculate the net income of the payor of the child support. The net income is derived from taking their gross pay and subtracting any taxes, social security paid and the costs of insurance that they are providing for the minor children. Once the net income is determined, you refer to the Arkansas Child Support Guidelines which can be found online and it will state the amount of child support to be paid. Courts are required to follow the Arkansas Child Support Guidelines in determining child support unless there are circumstances that warrant modification from the Arkansas Child Support Guidelines.