Massachusetts Child Support Guidelines are rules set by the state of Massachusetts that determine the amount of money that a non-custodial parent is expected to pay for the support of his or her children. The Guidelines are based on the ability of the non-custodial parent to pay, as well as the needs of the children. There are two types of Massachusetts Child Support Guidelines: the M.G.L. c. 208, § 28 Guidelines and the M.G.L. c. 119A Guidelines. The M.G.L. c. 208, § 28 Guidelines are used to calculate child support payments when the non-custodial parent earns more than $84,000 per year. The M.G.L. c. 119A Guidelines are used to calculate child support payments when the non-custodial parent earns less than $84,000 per year. Both sets of Guidelines take into account the incomes of both parents, the number of children, the amount of time each parent spends with the children, and the cost of health care and childcare. The Guidelines are adjusted yearly to account for changes in the cost of living.