The parent that has primary physical custody is entitled to child support payments from the non-custodial parent. In New York, child support is based upon a percentage of gross income, after certain adjustments such as Social Security, Medicare, NYC tax and amounts paid pursuant to other support orders. These percentages are as follows: 17 for one child, 25 for two children, 29 for three children, 31 for four children and 35 for five or more children. However, the courts may, on occasion, adjust these percentages if it determines that they are unfair or inappropriate under the circumstances. Child support can be determined in the context of a divorce, or where there is no divorce.