Tax Levies and Creditor Garnishments: What Payroll Must Know to Stay in Compliance

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1 Tax Levies and Creditor Garnishments: What Payroll Must Know to Stay in Compliance FEATURED FACULTY: Vicki M. Lambert, CPP, The Payroll Advisor (702)

2 Vicki M. Lambert, CPP, "The Payroll Advisor" Vicki M. Lambert, CPP is an adjunct faculty member at Brandman University in Southern California and is the creator of and instructor for their Practical Payroll Online program. She is also the President and Academic Director of The Payroll Advisor a firm specialized in the training of payroll professionals. With over three decades of hands-on experience in all facets of payroll functions as well as over 20 years as a trainer and author, Ms. Lambert is a sought-after and respected voice in the practice and management of payroll issues. She has conducted open market training seminars on payroll issues across the United States as well as serving as an in-house trainer for businesses such as Sun Microsystems, Fox Studios, Disney, County of Riverside and the City of Hesperia. Ms. Lambert currently produces and presents payroll related audio seminars, webinars and webcasts for clients and business groups throughout the country.

3 **Certificates of attendance and CEUs, when available, must be requested through the online evaluation.** Evaluation for Live Event: We d like to hear what you thought about the audio conference. Please take a moment to fill in the survey located here: Requests for continuing education credits and certificates of attendance must be submitted within 10 days of the live event. Evaluation for CD Recording: Please use the following link to submit your evaluation of the recorded event: Please note: All links are case sensitive Receive 1.5 recertification credit hours toward PHR and SPHR recertification through the Human Resource Certification Institute (HRCI)! For more information about certification or recertification, please visit the HRCI homepage at "The use of this seal is not an endorsement by the HR Certification Institute of the quality of the program. It means that this program has met the HR Certification Institute's criteria to be preapproved for recertification credit." APA Approved Provider: Receive 1.5 RCH by attending! Receive 1.5 CPE credits by attending the live Audio Conference! CCM is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, Web site: Program Level: Intermediate Prerequisites: This course is for participants with some exposure to the subject. Advanced Preparation: None Delivery: Group Live CPE Credits: 1.5 Recordings of the program do not qualify for CPE credits. For more information regarding administrative policies such as complaint and refund, please contact our offices at C4CM (2426).

4 1 Tax Levies and Creditor Garnishments: What Payroll Must Know to Stay in Compliance About the Speaker 2 Vicki M. Lambert, CPP, is President and Academic Director of The Payroll Advisor, a firm specializing in payroll education and training. The company s website provides unique and expert services for anyone dealing with the complexities and technicalities of the payroll process. As an adjunct faculty member at Brandman University, Ms. Lambert is the creator of and instructor for the Practical Payroll Online payroll training program, which is approved by the APA for recertification credits. 1

5 What Is Our Focus For Today? 3 Terms, Definitions and Priorities Laws and Regulations Handling Garnishments in the Payroll Office Federal Tax Levies State Tax Levies Creditor Garnishments Voluntary Wage Assignments Bankruptcies Student Loans Types of Deductions 4 Voluntary credit union deduction for example Involuntary taxes for example Garnishments are involuntary someone else requests them other than the employee 2

6 Garnishment Many different types of garnishments can be received by one payroll department Can be Both Federal and state Employees can have more than one type Employees could have more than one for each type! Definition of Garnishment 6 Legal procedure through which the earnings of an employee are required by court order to be withheld by an employer for the payment of a debt. 3

7 Usual Suspects 7 Child Support Tax Levies Federal and State Creditor Student Loans Bankruptcies Usual order of priority Exceptions on Priority 8 Federal tax levy is received prior to child support order Bankruptcy may include other levies and child support and therefore goes first Student loans fall in with creditor State tax levy and creditor depend on state requirements 4

8 9 Consumer Credit Protection Act Limits the amount that can be deducted from disposable pay for child support and creditor garnishments Limits apply if more than one garnishment is in effect Does not apply to federal or state tax levies 10 A Garnishment is Received in Payroll Several steps payroll needs to do before processing on the payroll system Should set up written procedures so all in department follow the same methods The following steps should be included 5

9 Is It Your Employee? 11 Does the employee currently work for you? Does the name and Social Security number match your records? Doesn t mean you can t process just need to clarify with issuing party Is It Legal? 12 Need to determine if the garnishment received is legal On the proper form? From the proper source? Completed correctly? Delivered properly? Allowed under law? 6

10 What Laws Do I Follow? 13 State law where the employee is located for most items except IRS tax levies Need source on rules and regulations for states you are located in Books, guides, internet are good sources Answer Back 14 Form may have response included Time allowed is usually limited Examples: Federal Tax Levy send in with first payment Creditor Garnishment: Answer backs for Garnisheesometimes 20 days 7

11 15 Go Tell It To The Employee 16 Form may include employee notification Example: Federal Tax Levy May be time limit Again Federal Tax Levy Should include form letter from payroll Should be done regardless if garnishment requires 8

12 Payroll Form 17 Create templates for each type of garnishment department handles Inform the employee as to: What you have received Payroll it will begin on Amount of deduction if known or IRS chart for tax levies Contact information for deduction questions Disclaimer on responsibility of garnishment 18 Sample Letter Creditor Garnishment NOTE: This notice is not meant to be construed as legal advice but as a sample of the type of letter that a payroll department may send. It is recommended that payroll departments get legal advice before issuing notification letters. 9

13 Date: To: From: RE: Payroll Department Creditor Garnishment The attached creditor garnishment (or insert name of garnishment) has been received by the payroll department. To comply with all federal and state regulations concerning the withholding and remittance of creditor garnishments, payroll will begin withholding on (insert payroll date). The amount withheld will vary from pay day to pay day depending on the amount you have earned on that individual payroll check. The amount deducted is based on the Consumer Credit Protection Act garnishment chart we have enclosed. If you have any questions regarding the processing of this garnishment within the payroll department please contact. However, please be aware that the payroll department has no control over the amount of the withholding to be deducted except to comply with legal federal and state limits under Title III of the Consumer Credit Protection Act. If you have any disputes as to the amount of the garnishment, the legality of the garnishment itself or any other legal matters please contact the issuing court listed on the attached copy of the garnishment. The payroll department cannot delay, suspend or in any way alter the garnishment Set It Up In Payroll Kept in separate files in payroll Each garnishment should have separate file even if multiple for one employee Tracking system separate from payroll system for reconciliations and questions 10

14 Setting It Up 21 Always date stamp the garnishment Discuss security later Process on the same day as received Do not let sit in your in-box Determine pecking order if employee has more than one garnishment Seek legal advice Tracking System 22 Basically an excel spreadsheet One for each garnishment processed Use for life of garnishment Include amounts and dates of payments Current balance due if levy Of course, reconciliation spreadsheet for all garnishments processed matches payroll totals 11

15 23 Paying It Out Different types of garnishments have different due dates Best to due by pay date to make sure you comply with all garnishments and state requirements EFT may be required Reconciling 24 Make sure you reconcile the G/L account each month Spread sheet you created for tracking comes in handy now Reconcile spreadsheet to payroll before releasing payments 12

16 Terminating Employees 25 Garnishments and tax levies are a per payroll event Take normal deduction Do the required notifications Watch for the state tax levies may require entire amount taken Security 26 Confidentiality is a must Anything that may be a garnishment should come to payroll first Only payroll has access NO Human Resources does not need to know Watch out for processing through A/P 13

17 Security 27 Never discuss garnishments over the phone Payroll personnel need to be secure as well 28 Security for Payroll Personnel A must in this day and age Blind mail boxes for e- mail Voice mail for phone Fake name for payroll personnel handling garnishments/lawsuits Physical security of building or office Face to Face by manager 14

18 Federal Tax Levies 29 Form 668-W Notice of Levy on Wages, Salary and Other Income Amount of deduction based on Publication 1494 Chart lists amount exempt from levy Deduct from take home pay Form 668-W 30 Six part form (Part 6 retained by IRS) Part 1 Employer s copy Parts 2-5 Given to employee Part 2 Employee s copy to keep Parts 3-5 require employee to complete information Part 3 and 4 are returned to employer within 3 days 15

19 Form 668-W 31 Employee keeps part 5 Payroll gets back parts 3 and 4 Payroll keeps Part 4 and sends in Part 3 If not received use married filing separately plus one personal exemption Do not use Form W-4 Use same chart even if year changes unless employee submits new form 32 16

20 33 What is Meant by Take Home Pay Subtract the following in calculating take home pay: Taxes Voluntary and involuntary deductions in effect before the levy is received Increases in preexisting deductions beyond the employee s control Condition of employment deductions that come after the levy is received Direct deposit is not counted 34 Federal Tax Levy Calculations Our Example: Employee Charlie receives $1,300 every two weeks. A tax levy of $15,000 is received. Charlie claims married filing jointly with 2 exemptions. He has the following deductions: 17

21 Deductions for Charlie 35 Fit $ SS $ Medicare $ SIT $ (k) plan 3% $ Health Ins. $ Total $ Tax Levy Would Calculate Take Home Pay $ ($1,300 - $328.45) Exempt from Levy $ (From 2013 Chart) Amount subject to levy $ ($ $769.23) 18

22 37 Paying the Levy 38 Pay on the same day that payments are made or are due to employee Complete back of Part 3 of form with first payment Make payable to United States Treasury Put information on check not stub 19

23 Stopping the Levy 39 Must receive Form 668-D IRS wants you to continue to withhold until release is received even if it exceeds amount on levy Call when you are getting close! 40 20

24 41 Voluntary Deduction Agreement 42 Form 2159 Payroll Deduction Agreement Totally voluntary on both sides Still need release form to stop original levy Six-Part Form 21

25

26 45 46 State Tax Levies CCPA limits do not apply to state tax levies under 15 USC 1673(b)(1)(c) COULD BE 25% of disposable or the amount that exceeds 30 times the federal minimum hourly wage COULD BE anything they want it to be Example KY allows employee to keep $125/week Plus $60 for each dependent COULD come on a tax levy form or COULD be a letter 23

27 47 State Tax Levies Disposable income could match federal or may not even give a definition May have priority over other creditor garnishments or it may not Answer back may or may not be required May be able to collect a fee Read the garnishment carefully 48 Creditor Garnishments CCPA limits apply except where state is lower 25% of disposable or the amount that exceeds 30 times the federal minimum hourly wage Some states have severe restrictions Federal chart furnished-as of July

28 More Disposable Income Disposable Income = gross pay - mandatory deductions. Disposable income is the amount of earnings remaining after subtracting certain mandatory deductions from an employee's gross pay. Mandatory deductions include federal, state and local taxes; unemployment insurance; workers' compensation insurance; state employee retirement deductions; other deductions determined by state law. 25

29 51 Disposable Income and Net Pay Note that disposable income is not necessarily the same as net pay. An employee may have a deduction taken from his pay that is not mandatory, such as union dues or a car loan payment. Watch out for tips to be included Limit applies even to multiple garnishments Other garnishments are not subtracted before determining disposable pay 52 Let s Do An Example Tony's weekly disposable income is $700. Store A serves a garnishment against Tony for a $1,000 debt. Determine the lesser of: Disposable income minus 30 times minimum wage: $700 - $ = $ % of disposable income: 25% x $700 = $175 $175 is the lesser of these two amounts. Therefore: We can take the $175 to satisfy the garnishment 26

30 But What if There s a Child Support Order? 53 Tony's child support withholding obligation is /week. Deduct $180 for child support from Tony's $700 pay Difference between allowed amount for garnishment and the child support deduction taken: $175 - $180 = -$5 The child support deduction of $180 has already exceeded the allowed amount for garnishment; therefore nothing may be withheld for Tony's creditor garnishment. Let s Do One Where He Has the Money 54 Tony's child support withholding obligation is $140/week. His weekly disposable income is $1,000. A creditor serves a garnishment against Tony for a $1,000 debt. Deduct $140 for child support from Tony's $1,000 pay 27

31 55 Then Do the Garnishment Calculation Determine the lesser of: Disposable income minus 30 times minimum wage: $ $ = $ % of disposable income: 25% x $1000 = $250 $250 is the lesser of these two amounts. Difference between allowed amount for garnishment and the child support deduction taken: $250 - $140 = $110 $110 can be withheld for Tony's creditor garnishment 56 State Examples Illinois: The greater of 85% of weekly gross earnings or disposable earnings up to 45 times the federal minimum wage or 45 times the state minimum hourly wage, whichever is greater, is exempt from garnishment. Nevada: The maximum that employers can withhold is the lesser of: 25 percent of disposable earnings or the amount by which weekly disposable earnings exceed 50 times the federal minimum wage. Disposable earnings are those remaining after deductions required by law. 28

32 More State Examples 57 Hawaii: The maximum that employers can withhold is 5 percent of the first $100 of disposable wages per month, 10 percent of the next $100 per month, and 20 percent of all sums in excess of $200 per month. Disposable earnings are the amount of earnings remaining after the deduction of any amount required by law. Maine: The maximum that employers can withhold is the lesser of 25 percent of disposable earnings, or the amount by which weekly disposable earnings exceed 40 times the federal minimum wage. However, In North Carolina 58 The courts of North Carolina are not permitted to order an employer to withhold wages for other types of debts such as car loans, credit card debt, and other personal debt items. While the North Carolina courts are not permitted to garnish wages based on these debts, creditors in other states may be able to get an order of garnishment under their own states laws. It is not a violation of the North Carolina Wage and Hour Act for an employer to withhold an employee s wages if required to do so by law. If a court from another state issues a valid order under that state s laws requiring an employer to withhold a North Carolina employee s wages for payment of a debt, the employer does not violate the North Carolina Wage and Hour Act by obeying that order. 29

33 59 State Fees Collection of a fee for the employer is sometimes permitted For Example: Florida $5.00 for the first deduction processed; $2.00 for each deduction processed thereafter May also be a fee to collect for the state or court or plaintiff in the case Read the garnishment Voluntary Wage Assignment 60 Are not the same thing as a court-ordered garnishment Are voluntary so not covered under CCPA limits Can be revoked at any time by employee so watch for this State sets the limit and the rules State can forbid employer to honor, especially for small loans 30

34 Bankruptcy 61 Governed by the federal Bankruptcy Act Chapter XIII bankruptcy orders take priority over any other claim against wages including child support and tax levies Should be included in bankruptcy verify Get releases when required child support Notify courts if child support is involved-no more automatic stays for child support Student Loans 62 Higher Education Act amended to allow for garnishment of wages to repay student loans 15% of disposable or 30 times federal minimum wage which ever is less Multiples can use the 25% garnishment limit 31

35 Disposable Pay Is Defined As 63 The employee s compensation including salary, overtime, bonuses, commissions, sick leave and vacation pay minus any deductions for health insurance and deductions required by law. Deductions required by law or proper deductions include federal, state and local taxes; state unemployment and disability taxes; social security taxes; Medicare taxes; and involuntary pension contributions. But They Do Not Include 64 Voluntary pension deduction or retirement plan contributions or union dues. A Wage Garnishment Worksheet is included with the Wage Garnishment Order to assist payroll in calculating disposable pay and the wage garnishment amount. 32

36 65 Handling a Student Loan Garnishment ED first notifies the employer that debtor pay must be withheld by sending a Wage Garnishment Order (SF-329B) form Provides the debtor s name, address, and social security number as well as instructions for withholding. The employer then: completes and returns the Employer Certification (ED-329D) within 20 days of receipt Begins withholding the amount directed in the order 66 But What if the Employee is Gone? If the debtor is no longer employed by your organization when you receive the Order, simply indicate this on the form and return it to ED or call the Administrative Wage Garnishment Branch at

37 67 Then Each Quarter ED will send the employer an Employment Confirmation Report to obtain any information needed regarding any changes to the employment status of the debtor. The Report lists the debtor/employee's account balance. Keep in mind that the balance shown on the Report reflects interest that has accrued since the Order was issued. In addition, ED has used part of the amounts withheld and paid to ED to defray collection costs ED incurs in collecting the debt. Questions or account balance call (404) What We Covered Today 68 Terms and Definitions for Garnishments Laws and Regulations Handling within a Payroll Department Specifics for tax levies, creditor garnishments, student loans, voluntary wage assignments and bankruptcies 34

38 Are There Any Questions? 69 35

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