John Allan Hendry and Sally Frances Hendry were married in 1998, and after three children were born of the marriage, they were divorced. In its final judgment and decree of divorce, the trial court awarded primary physical custody of the children to Sally, and it ordered John to pay $2,400 to Sally each month as child support. John appeals,
1. The record shows that John is paid $935 each month by his employer to reimburse the amount that he pays from a checking account as a premium for family health insurance, insurance that covers the children born of his marriage to Sally. The reimbursement covers the entire cost of the premium, and his employer identifies the reimbursement as a benefit, not as salary. Nothing in the record indicates that, if the cost of the premium decreased, his employer would continue to pay the same amount to John as a benefit, such that John might redirect the portion of the benefit in excess of the cost of the premium to his ordinary living expenses. The trial court counted the reimbursement as gross income attributable to John, and John contends that this finding was erroneous. We agree.
For purposes of child support, gross income includes “all income from any source,” OCGA § 19-6-15 (f) (1) (A), and generally speaking, fringe benefits of employment that “significantly reduce personal living expenses” are counted as gross income. OCGA § 19-6-15 (f) (1) (C). Gross income does not include, however, “employee benefits that are typically added to the salary, wage, or other compensation that a parent may receive as a standard added benefit, including, but not limited to, employer paid portions of health insurance premiums____” OCGA § 19-6-15 (f) (1) (C) (emphasis supplied). John argues that his monthly reimbursement for the cost of his health insurance premium represents “employer paid portions of health insurance premiums,” and that the reimbursement does
When we consider the meaning of a statute, “we look first to the text of the [statute], and if the text is clear and unambiguous, we look no further, attributing to the [statute] its plain meaning.” Daniel Corp. v. Reed,
But subsection (f) (1) (C), of course, does not stand alone. When we consider the meaning of a statutory provision, we do not read it in isolation, but rather, we read it in the context of the other statutory provisions of which it is a part. East West Express v. Collins,
When a parent provides health insurance for his child, and the parent, not his employer, bears the cost of the insurance, other statutory provisions direct a court to adjust the child support obligation of the parent to reflect this cost. See OCGA § 19-6-15 (b) (6), (b) (7), (h) (2) (A). This adjustment is required whenever health insurance premiums for the child are “paid
It appears from the record that John is paid $935 each month by his employer only because he actually remits that amount each month as a premium for family health insurance, and we find no evidence that he would continue to receive the same amount if the cost of his premiums decreased or that he could redirect the amount of his reimbursement to his ordinary living expenses. In these circumstances, the premiums that he remits to his insurer, and for which he is reimbursed by his employer, “are in reality employer paid health insurance premiums.” Culver v. Pilkauskas,
2. “[A] trial court must initially prorate child care expenses between the parents to arrive at the adjusted child support obligation, OCGA § 19-6-15 (b) (6), and must then adjust that figure by factoring in the amount of child care expenses actually paid by each parent, OCGA § 19-6-15 (b) (7).” Dupree v. Dupree,
3. Finally, John argues that the trial court erred in adopting a child support worksheet presented to the court by Sally that never was entered into evidence or filed with the court and that was presented only during closing argument. Although OCGA § 19-6-15 (c) (4) provides that “the parties shall submit to the court their worksheets and schedules,” it does not provide when they should be submitted or that they should be introduced as evidence at trial. John relies on Uniform Superior Court Rule 24.2, which requires that the child support worksheet and schedules be completed to the extent possible, filed with the clerk, and served on the opposing party, along with a financial affidavit, at least 15 days before the hearing.
Where a statute [or rule] directs that a thing be done in a certain time without negative words prohibiting the subsequent performance, generally, the provision of time is directory only; where no injury results from such delay, subsequent performance is deemed substantial compliance with the statutory requirements.
Beacon Med. Products v. Travelers Cas. & Surety Co. of America,
Judgment affirmed in part, reversed in part, and case remanded with direction.
Notes
Pursuant to OCGA § 5-6-35 (a) (2) and Supreme Court Rule 34 (4), John timely filed an application for discretionary review of the final judgment and decree of divorce, which we granted.
Sally also argues that, in the absence of evidence that his employer reimbursed health insurance premiums for other employees, John is not entitled to exclude the reimbursements from his gross income because they are not a “standard added benefit.” But the reference in OCGA § 19-6-15 (f) (1) (C) to “standard added benefit” is followed immediately by the phrase “including, but not limited to, employer paid portions of health insurance premiums.” This phrase reflects broad language of illustration or enlargement. See Berryhill v. Ga. Community Support & Solutions,
Although the trial court counted the reimbursements as gross income, it did give John some credit for the provision of health insurance for the children by adjusting his child support obligation pursuant to OCGA § 19-6-15 (h) (2) (A). As we have explained, however, such an adjustment is warranted only when a parent bears the costs of providing health insurance, and in this case, the costs ultimately were borne not by John, but by his employer. Moreover, to exclude the amount of his reimbursements from his gross income pursuant to OCGA § 19-6-15 (f) (1) (C), and at the same time, to credit him by way of an adjustment under OCGA § 19-6-15 (h) (2) (A), would be to give John double credit for providing health insurance for the children, and it would confer a windfall. See Jarvis v. Jarvis,
John also argues that the amount of the child care expenses credited to Sally was not sufficiently proved because, although Sally had found employment by the time of the hearing, she did not know, he claims, how many days or hours she would he working. But Sally presented evidence that she had already started her new job, that she would be working 20 hours each week, and that she would be paying an average of $775 per month in preschool tuition and additional child care expenses. The child support guidelines provide for such proof of the actual cost of work-related child care which will be necessary in the future. OCGA § 19-6-15 (h) (1) (D).
We note that the Uniform Superior Court Rules are to be read in conjunction with, and in case of conflict must yield to, Georgia’s statutory law. Hammock v. Hammock,