Without going into extreme detail on the case, the Ohio Supreme Court announced on October 16, 2013 that "employer provided benefits" (i.e. non-cash benefits) that a support obligor (i.e. the person who pays support) gets from employment (e.g. company car, car insurance, cell phone, etc.) may, like regular cash wages/salary, also be used to calculate his/her "income" for child support purposes. This ruling obviously will have an impact on those child support obligors who received great employer paid benefits instead of cash money for their work. Further, self-employed people who can legally deduct these benefits from their gross income for tax purposes STILL will have those items considered for their child support. Accounting offices for very small employers or self-employed people paying child support across Ohio will probably be making some changes . . .