Garnishments. William Dunn Director, Government Relations American Payroll Association

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1 Garnishments William Dunn Director, Government Relations American Payroll Association 1

2 Garnishments in General Involuntary Deductions: Employer nor employee has control Must deduct and remit to satisfy debt Failure to deduct results in penalties, fines, and interest Employer Responsibilities: Contact the agency or court to make sure the claim and amount are valid Tell the employee About the order How to apply for exemptions, if any How the order will affect net pay Determine the maximum amount allowed by law Determine priority, if more than one order Contact legal counsel Priorities: 1) Child support order 2) Bankruptcy order 3) Federal administrative garnishment 4) Federal tax levy 5) Student loan 6) State tax levy 7) Local tax levy 8) Creditor garnishment 9) Employer deductions 2

3 Child Support Withholding Orders: Wage withholding required All initial orders unless agreed otherwise Enforcement framework: Part D Title IV Social Security Act Consumer Credit Protection Act (CCPA) Withholding limits: 50% of disposable income if supporting another family 60% of disposable earnings if not supporting another family Additional 5% if in sufficient arrears Disposable earnings: Disposable earnings = gross wages deductions required by law Existing wage attachments not considered required by law Tips as earnings Cash and credit card tips not subject Mandatory service fees are subject 3

4 Lump-sum payments Inform the agency in advance for: Bonuses Commissions Severance Incentives Relocation pay Vacation pay States with lump sum requirements: AR, AZ, CA, CO, DE, IA, IN, KS, KY, MS, NH, ND, OH, OR, PA, TX, WV Debt Inquiry Service for lump-sum payments visit OCSE website State Disbursement Units: All payments, with a few exceptions, are to go to an SDU South Carolina does not have an SDU Priorities: Priority over all other garnishments EXCEPT tax levies already in effect Changes in Federal Bankruptcy Code: child support is exempt from automatic stay 4

5 When order takes effect 1 st pay period after 14 working days States may require sooner Remains in effect until notified otherwise Remitting payments: Within 7 business days after wages paid States may require sooner Payment to party named on the order Requests to stop withholding Combining payments: Payments must be to same agency Itemize amount, employee, date Most states now require or allow EFT Administrative fees: State may allow employer to charge administrative fee Amount is determined by work state If funds are insufficient, take fee from amount to be remitted 5

6 Notifications: After employee leaves Notify agency Timeframe set by state ( promptly ) Employee injured or ill Notify agency Give court or agency workers comp or disability provider contact info Discharge: Employer may not Discharge Discipline Discriminate States may fine Income withholding order: Standardized IWO Under certain circumstances you must reject this IWO and return it to the sender. Work state: Base employee s work state on where you pay UI taxes 6

7 State developments: Arizona Biweekly pay period No withholding third pay of month Colorado Payment if full each month Weekly/Biweekly = don t annualize Truncated SSNs The full SSN is a mandatory element on the standard IWO Electronic payments Required in: CA, FL, IA, IL, IN, MA, NE, ND, NV, OH, OR, TX, VA, WV, Priority set by state law Allocate each order based on percentage (preferred by OCSE) Allocate equally First-come-first-served 7

8 UIFSA Uniform Interstate Family Support Act (UIFSA) Appears regular on its face Follow the rules of the sending state Duration and amount of periodic payments Payment remittance information Medical support Agency or court fees Arrearages Follow the rules from the work state Employer s administrative fee Maximum amount permitted by law When to implement order and remit payments Priorities for multiple orders Tax Levies State and Federal Tax Levies: Employee fails to pay taxes Employer required to deduct amount owed Remit to government agency Employer must determine Wages subject to levy Other claims with priority 8

9 State tax levies: Withholding rules vary Withhold like a federal levy Withhold like a creditor garnishment 100% withholding is permitted Federal tax levies: Form 668-W, Notice of Levy on Wages, Salary, and Other Income Part 1 employer s copy Part 3 Employee completes and provides to employer, Employer returns to IRS with first payment If not completed, treat as married, filing separately with 1 exemption Priority: Satisfied before all other garnishments Except child support already in effect Wage exemption: Standard deduction and personal exemptions For year the levy is received 9

10 IRS Publication 1494: Enclosed with each notice of levy Levies spanning more than one year Continue to use the original Publication 1494 Unless the employee submits a new Part 3 of Form 668-W Take home pay May subtract Federal, state, and local taxes All involuntary and voluntary deductions in effect Increases in preexisting deductions beyond the employee s control Deductions from condition of employment Direct deposit/payroll cards: Method of payment is irrelevant Not considered payroll deductions New voluntary deductions: New voluntary deductions come from exempt amount 10

11 Making payments: Remit amounts on payday To the address on Part 1 Send Part 3 with first payment Stop withholding: Form 668-D, Release of Levy/Release of Property from Levy When employment ends: Complete the back of Part 3 Send to the IRS Penalties: Full amount of levy, plus interest Penalty = 50% of the amount recoverable 11

12 Voluntary deduction agreement: Form 2159, Payroll Deduction Agreement May prevent levy Voluntary agreement between IRS, employee, and employer Student Loan Collections Withholding: Maximum amount to withhold lesser of: 15% of disposable earnings, or The amount over 30 times federal minimum wage Disposable pay = Gross deductions required by law & health insurance premiums Protection from discharge May not discharge or discriminate against due to garnishment order Priority: Law is unclear, but child support is given priority 12

13 Due process: Notice requirements Employee should have 30 days notice before withholding begins Reemployment 12-month grace period Penalties: Failure to withhold Amount not withheld, attorney fees, court costs Multiple student loan garnishments Lesser of: 25% of disposable earnings, or The amount over 30 times federal minimum wage Federal Agency Collections Administrative wage garnishments Debt Collection Improvement Act of 1996 Form SF-329, United States Garnishment Wage Order 13

14 Withholding: Maximum amount to withhold lesser of 15% of disposable earnings, or The amount over 30 times federal minimum wage Disposable pay = Gross deductions required by law & health insurance premiums Creditor Garnishments A wage garnishment is one legal means for a person who is owed money to obtain payment Withholding: Consumer Credit Protection Act (Title III) Maximum amount lesser of 25% of disposable earnings, or The amount over 30 times federal minimum wage Most states use the federal minimum wage to determine the exempt amount Exceptions: AL, AK, AR, DE, HI, NJ, OR, WI Garnishments not allowed, or limited, in PA, SC, TX Limit applies to multiple garnishments Exceptions other types of garnishments 14

15 State regulation: Priority Maximum limits Remittance timing Administrative fees Procedures for out-of-state orders Penalties State developments: AR eff. 7/1/13, have 30 days to answer GA repeals attorney signature requirement Out-of-state orders: Employers must comply if: Order has been registered in a court in the employee s work state The employer does business in the state of origin 15

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