(h) Adjusted support obligation. The child support obligation table does not include the cost of the parent’s work related child care costs, health insurance premiums, or uninsured health care expenses. The additional expenses for the child’s health insurance premiums and work related child care costs shall be included in the calculations to determine child support. A nonparent custodian’s expenses for work related child care costs and health insurance premiums shall be taken into account when establishing a final child support order.
(1) Work related child care costs.
(A) Work related child care costs necessary for the parent’s employment, education, or vocational training that are determined by the court to be appropriate, and that are appropriate to the parents’ financial abilities and to the lifestyle of the child if the parents and child were living together, shall be averaged for a monthly amount and entered on the child support worksheet in the column of the parent initially paying the expense. Work related child care costs of a nonparent custodian shall be considered when determining the amount of this expense.
(B) If a child care subsidy is being provided pursuant to a means-tested public assistance program, only the amount of the child care expense actually paid by either parent or a nonparent custodian shall be included in the calculation.
(C) If either parent is the provider of child care services to the child for whom support is being determined, the value of those services shall not be an adjustment to the basic child support obligation when calculating the support award.
(D) If child care is provided without charge to the parent, the value of these services shall not be an adjustment to the basic child support obligation. If child care is or will be provided by a person who is paid for his or her services, proof of actual cost or payment shall be shown to the court before the court includes such payment in its consideration.
(E) The amount of work related child care costs shall be determined and added as an adjustment to the basic child support obligation as “additional expenses” whether paid directly by the parent or through a payroll deduction.
(F) The total amount of work related child care costs shall be divided between the parents pro rata to determine the presumptive amount of child support and shall be included in the worksheet and written order of the court.