Texas Payroll Conference

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1 Texas Payroll Conference Garnishments All Others Taunya Fritzsching, CPP

2 Agenda Involuntary Deductions Garnishment Overview Federal Tax Levy State Tax Levy Student Loans Creditor Garnishments Bankruptcy

3 Involuntary Deductions Deductions in which neither the employer or the employee has control Employer is required by law to deduct a certain amount and remit to a person or government agency to satisfy the employee s debt Employer subject to a penalty equal to the amount required to be deducted, plus possible fines and interest

4 Types of Deductions Voluntary credit union deductions, direct deposit, etc. Involuntary taxes, garnishment, etc.

5 Garnishments Many different types of garnishments can be received by the payroll department Can be both Federal and State Employees can have more than one type Employees could have more than one for each type

6 Definition of Garnishment 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

7 Deduction Orders (Generally this is the priority order) Child Support Bankruptcy Federal administrative garnishment Federal tax levy Student loan State tax levy Local tax levy Creditor garnishments Voluntary deductions

8 Priority Exceptions Federal tax levy is received prior to child support order Bankruptcy may include other levies and child support; no more automatic stays for child support

9 Consumer Credit Protection Act Limits the amount that can be deducted from disposable income for child support and creditor garnishments Limits apply if more than one garnishment is in effect Limits DO NOT apply to federal or state tax levies

10 When Garnishment is Received in Payroll Develop written procedures so all departments follow the same steps before processing the garnishment in the payroll system Policy/Procedure should include the following steps:

11 Determine if Your Employee? Does the employee currently work for you? Does the name and Social Security number match your records? This doesn't mean you can t process, just need to clarify with issuing agency

12 Determine if Legal? Need to determine if the garnishment received is legal On the proper form? From the proper source? Completed correctly? Delivered properly? Allowed under law?

13 Determine Laws to Follow? State law is where the employee primarily located for most items Obtain source on rules and regulations for states you do business in Books, guides, internet are good sources Legal counsel

14 Response to Garnishments Form may required a written response Time allowed for response is usually limited Examples: Federal Tax Levy send with first payment Creditor Garnishment 14 to 20 days depending on state issuing

15 Tell the Employee Form may require employee notification Example: Federal Tax Levy May be a time limit Include form letter from payroll Should be done regardless if garnishment requires notification

16 Payroll Form Letters Create templates for each type of garnishment department handles Inform the employee as to: What you have received When payroll deduction will begin Amount of deduction if known or provide copy of IRS chart for tax levis Contact information for deduction questions Disclaimer on responsibility of garnishment

17 Sample Payroll Form Letter for Garnishment NOTE: This notice is not meant to be construed as legal advice but as a sample of the type of form letters that a payroll department may send. It is recommended that payroll departments get legal advice before issuing notification letters.

18 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 and the 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.

19 Payroll Setup of Garnishments Keep in separate files in payroll Each garnishment should be filed separately even if for the same employee Tracking system separate from payroll system for audit, reconciliations, and questions

20 Setting It Up Always date stamp when garnishment was received Process on the same day as received Determine priority of order if employee has multiple orders Seek legal advice

21 Paying It Out Different types of garnishments and states have different due dates Best to send out on pay date to make sure you comply with all garnishments and state requirements EFT may be required for remitting payments

22 Terminating Employees Garnishments and tax levies are deduction per payroll event Take normal deduction Send the required notifications Watch state tax levies as they may required entire amount to be taken

23 Security is Important Confidentiality is a must Payroll should get all garnishment Only payroll should have access HR should not have access Make sure confidentiality is secure if processing payments through A/P Don t forget security for payroll personnel

24 Federal Tax Levies Form 668-W Notice of Levy on Wages, Salary and Other Income Publication 1494 To determine deduction amount Charts lists amount exempt from levy Deduct from take home pay

25 Form 668-W FOR IRS USE ONLY

26 Form 668-W 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 Employee required to complete information Part 3 and 4 Employee should return to employer within 3 days

27 Form 668-W Part 5 Employee keeps Payroll keeps Part 4 and sends Part 3 to IRS with first payment If Parts 3 and 4 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

28 Form 668-W FOR IRS USE ONLY

29 Take Home Pay Subtract the following in calculating takehome pay Taxes Voluntary and involuntary deductions in effect before the levy is received Increases in preexisting deductions beyond employee s control Condition of employment deductions that come after the levy is received Direct deposit is not counted

30 Calculation Example Joe receives $3,500 every two weeks from his employer. On August 1, 2013 employer receives Form 668-W stating a federal tax levy was being issued against Joe s wages for $50,000. Joe claimed married filing jointly with 4 personal exemptions (plus 1 for himself) on Part 3 of the form and gave it to the payroll department. As of August 1 st Joe had the following Deductions: Deductions Amounts Federal income tax Social security tax Medical tax State income tax (k) plan contribution (6%) Health insurance (pre-tax) Total Deductions 1,007.64

31 Calculation Example Take Home Pay ($3, $1,007.64) $2, Exempt from Federal Tax Levy (From 2013 Chart) $1, Amount subject to Federal Tax Levy ($2, $1,219.23) $1,273.13

32 2012 Publication 1494 Pay Period Filing Status : Married Filing Joint Return (and Qualifying Widow(er)s) Number of Eepmtions claimed of Statement More Than 6 Daily Weekly Biweekly Semimonthly Monthly plus 15 for each exemption plus 75 for each exemption plus 150 for each exemption plus for each exemption plus 325 for each exemption

33 Remitting Payments to IRS Remit on same day that payments are made or are due to employee Complete back of Part 3 of Form 668-W and remit with first payment only Make payable to United States Treasury Put employee information on check, not stub

34 Form 668-W

35 Penalties Employers failing to withhold and remit amounts not exempt from levy are liable for: Full amount required to be withheld, plus interest from check date In addition a penalty equal to 50% of the amount recoverable by IRS after the failure to withhold and remit Penalty not applicable where there is a genuine dispute as to the amount to be withheld and paid over or the legal sufficiency of the levy

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

37 Form 668-D FOR IRS USE ONLY

38 Voluntary Deduction Agreement Form 2159 Payroll Deduction Agreement Totally voluntary for both employee and employer Still need Form 668-D to stop original levy Six-Part Form

39 Form 2159

40 Form 2159

41 Form 2159

42 State Tax Levies CCPA limits do not apply to state tax levis under 15 USC 1674(b)(1)(c) Limits vary by state but could be: 25% of disposable or amount that exceeds 30 times the federal minimum hourly wage 100% of disposable income (Example: IA, KY) Anything the state wants May receive a levy notice or letter

43 State Tax Levies Disposable income might match federal or may not even give a definition May or may not have priority over creditor garnishments May or may not require an answer back May be able to collect an administrative fee Read state garnishments carefully Seek legal counsel

44 Student Loans Congress amended the Higher Education Act to allow for garnishment of wages to repay delinquent student loans

45 Student Loans Limits 15% of disposable income or amount over 30 times the federal minimum wage which ever is less Increases to 25% for multiple delinquent student loans The order includes a Wage Garnishment Worksheet to assist payroll in calculating disposable pay and the wage garnishment amount

46 Creditor Garnishments Limit on amount that can be garnished 25% of disposable income; or the amount that exceeds 30 times the federal minimum hourly wage in effect State laws may still apply and vary among states

47 CCPA Limits

48 Disposable Income Disposable income is the amount of earnings remaining after subtracting certain mandatory deductions from and 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

49 Disposable Income and Net Pay Disposable income is not necessarily the same as net pay. Employee may have deductions from pay that are not mandatory, such as union dues or car loan payments Tips may or may not be earnings tips given directly to employee not included tips added to bill and given to employee at a later date are included Garnishments already in place are not subtracted before determining disposable income

50 Calculation Example 1 Joe s disposable income for a biweekly pay period are $1,000. Payroll receives a garnishment against Joe s wages for a $3,500 debt. Determine the lessor of: Disposable income minus 60 times minimum wage: $1,000 - $ = $ % of disposable income: 25% x $1,000 = $250 $250 is the lessor of these two amounts Therefore: We can take $250 to satisfy the garnishment

51 Calculation Example 2 What if Joe already had a child support order in place? Joe s child support withholding obligation is $275.00/biweekly. Deduct $275 for child support from Joe s $1,000 disposable income Difference between allowed amount for garnishment and the child support deduction taken: $225 - $275 = ($25) The child support deduction of $275 has already exceeded the allowed amount for garnishment; therefore nothing may be withheld for Joe s creditor garnishment

52 Calculation Example 3 Joe s child support withholding obligation is $200.00/biweekly. His weekly disposable income is $1,000. Payroll receives a garnishment against Joe s wages for a $3,500 debt. Deduct $275 for child support from Joe s $1,000 pay Then determine the lessor of: Disposable income minus 60 times minimum wage: $1,000 - $435 = $565 25% of disposable income: 25% x $1,000 = $250 Difference between allowed amount for garnishment and the child support deduction taken: $250 - $200 = $50 Therefore: We can take $50 to satisfy the garnishment

53 State Administrative Fee Employers are sometimes permitted to deduct a administrative fee Determined by state law and vary by state May be specific to type of order Examples: Arkansas - $2.50 per pay period California - $1.50 per payment Georgia - $25 for first payment, $3 for all others; $1.50 per payment to state Read the garnishment

54 Voluntary Wage Assignments Not the same thing as a court-ordered garnishment Voluntary therefore not covered under CCPA limits State laws set the limits and rules Some states forbid employer to honor, especially for small loans

55 Bankruptcy Governed by the Federal Bankruptcy Act Chapter XIII bankruptcy orders take priority over any other claim against wages including child support and tax levies Get releases when required child support Notify courts if child support is involved-no more automatic stays for child support

56 Garnishments All Others Questions? Please complete your evaluations!

57 THANK YOU!!! Taunya Fritzsching, CPP Payroll Tax Administrator Noble Energy Inc. (281)

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