Garnishments BEYOND Child Support

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1 Garnishments BEYOND Child Support Agenda Involuntary nta Deductions Federal Tax Levy State Tax Levy Student Loan Creditor Garnishment Bankruptcy 1

2 Involuntary Deductions Involuntary deductions Neither the employer nor employee have control 2

3 Employer s responsibilities Is the claim valid? Inform the employee Are there employee exemptions? How will it affect employee s pay? Employer s responsibilities Does it exceed any limits? Will it affect other deductions? Review with legal department 3

4 Deduction order 1. Child support 2. Bankruptcy 3. Federal administrative garnishment Deduction order 4. Federal tax levy 5. Student loan 6. State tax levy 4

5 Deduction order 7. Local tax levy 8. Creditor garnishment 9. Voluntary deductions Federal Tax Levy 5

6 IRS Tax Facts A delinquency investigation is opened when a taxpayer does not respond to an IRS notice of a delinquent return. In 2012, the Internal Revenue Service had over 2.96 million delinquency investigations. (Information obtained from IRS web site) Why are you getting a levy? A levy is the result of the delinquency of an employee to pay owed tax liabilities 6

7 Form 668-W Form 668-W, Part 1 For Employer 7

8 Form 668-W, Part 3 8

9 The federal tax levy What is the priority of the federal tax levy as compared with other attachments? The federal tax levy Payments exempt from the levy Unemployment benefits Workers compensation payments Certain pension and annuity payments Certain disability and welfare payments Pre-existing involuntary deductions 9

10 The federal tax levy Wage exemption The federal tax levy Publication

11 21 The federal tax levy Levy deductions lasting into successive years

12 The federal tax levy Subtract these before determining take-home pay Taxes Existing deductions Some increases in existing deductions The federal tax levy Post-levy deductions or increases to existing deductions lower the exempt amount 12

13 The federal tax levy Payments of any type are subject to the levy The federal tax levy When do we stop withholding? 13

14 The federal tax levy Form 668-D /11/14 5,000 Month X 14

15 When employment ends Complete the back side of 668-W, Part 3 and return it to the IRS Voluntary agreement Employee may contact the IRS to negotiate a voluntary agreement 15

16 Voluntary agreement Employee may file Form 2159 State Tax Levy 16

17 State Tax Levy CALIFORNIA follows CCPA limitsit State Tax Levy NEW YORK 10% of gross earnings 17

18 State Tax Levy SOUTH CAROLINA 25% of gross earnings State Tax Levy IOWA 100% of disposable earnings 18

19 State Tax Levy IDAHO 100% of wages Student Loan 19

20 Student Loan Maximum deduction the lesser of: 15% of disposable earnings, or 30 times the federal hourly minimum wage Student Loan Protection from discharge 20

21 Student Loan Notice before garnishment 30 days before withholding begins Student Loan No guidance on priorities 21

22 Student Loan Grace period after reemployment 12 months Student Loan Penalties Liable for any amount not withheld plus legal l costs 22

23 Creditor Garnishment What is a creditor garnishment? An employee has a debt that remains unpaid 23

24 What is a creditor garnishment? Awage garnishment is a legal means by which the person who is owed the money can obtain payment What is a creditor garnishment? Wage attachment Income execution Writ i 24

25 Disposable Earnings Consumer Credit Protection Act (Title III) Disposable Earnings Maximum amount of an employee s disposable earnings 25

26 Disposable Earnings Disposable earnings = Gross earnings minus all deductions required by law Disposable Earnings Deductions required by law include withholding: Federal state or local Federal, state, or local income tax 26

27 Disposable Earnings Deductions required by law include withholding: Mandated payments for state employee retirement systems Garnishment Limits Maximum amount of an employee s disposable earnings is lesser of: 25% of the employee s disposable earnings for the week, or 27

28 Garnishment Limits the amount by which the employee s disposable earnings for the week exceeds 30 times the federal minimum wage Garnishment Limits State laws may still apply 28

29 Garnishment Limits State law garnishment limits apply when they require a lesser amount to be garnished Federal Minimum Wage $

30 Maximum Deduction AMOUNT SUBJECT TO GARNISHMENT Weekly Disposable earnings are $ or less: NONE Disposable earnings are more than $ but less than $290.00: AMOUNT ABOVE $ Disposable earnings are $ or more: MAXIMUM 25% 30

31 State Rules ST Disposable Garnishment Administrative earnings limits Fee AL That part of the earnings of a debtor remaining after deduction of amounts required by law to be withheld. Does not include periodic payments pursuant to a pension, retirement, or disability program. 75% of weekly disposable earnings exempt from withholding. No provision. State Rules ST Disposable Garnishment Administrative earnings limitsit Fee AZ That remaining portion of a debtor s wages, salary or compensation for personal services, including bonuses, commissions, payments pursuant ua to a pension or retirement program or deferred compensation plan, after deducting from such earnings those amounts required by law to be withheld. CCPA limits. However, court may determine at a hearing that judgment debtor or his family would suffer extreme economic hardship as a result of the garnishment and reduce the amount of nonexempt earnings withheld under a continuing lien ordered from 25% to not less than 15%. $5 per pay period, deducted from nonexempt earnings of judgment debtor. If there is not enough income to collect the fee and it remains owed when the writ becomes invalid or is released, the uncollected fee is chargeable against the creditor, not the judgment debtor. 31

32 State Rules ST AK Disposable Garnishment Administrative earnings limits Fee The following will be treated as earnings: (1) Disability, illness, or unemployment; (2) alimony; (3) insurance proceeds; (4) amounts paid under a stock bonus, pension, profit-sharing, annuity or similar plan providing benefits. Net earnings of an individual are determined by subtracting from the gross earnings all sums required by law or court order to be withheld. $350 or $550, if individual s earnings alone support household. Student loans: $5 per payment, deducted from other wages or salary owed to the borrower. State Rules ST Disposable Garnishment Administrative earnings limits Fee CA Earnings means compensation payable for personal services performed, whether denominated as wages, salary, commission, bonus, or otherwise. CCPA limits. However, portion of debtor s earnings which is necessary for the support of the judgment debtor or family is exempt from levy. This does not apply if: (1) debt was incurred for common necessaries of life or incurred for personal services rendered for employer; (2) order is a withholding order for support or a state tax order. $1.50 per payment, deducted from employee s earnings. 32

33 State Rules ST Disposable Garnishment Administrative earnings limits Fee SC No provision. Earnings of a debtor for personal services may not be garnished by creditors. No provision. State Rules ST PA Disposable Garnishment Administrative earnings limits Fee Generally, wages No provision. salaries and commissions of employees are exempt from For purposes of amounts owed to creditor-landlord, net wages means all wages paid less only the following items: federal, state and local income taxes; FICA payments and nonvoluntary retirement payments; union dues and health insurance premiums. garnishment ih while in the hands of the employer 33

34 State Rules ST Disposable Garnishment Administrative earnings limits Fee TX No provision. State constitution prohibits current wages for personal service to be subject to garnishment, except for the enforcement of court ordered: (1) child support payments or (2) spousal maintenance. No general provision Multiple Garnishments Federal garnishment maximum applies no matter how many garnishments are received 34

35 Areas of state regulation Thepriorityofmultiple of garnishments Exceptions Wages subject to withholding for child support, tax levies, or bankruptcy orders are not considered deductions required by law 35

36 Exceptions Withholding for child support, tax levies, or bankruptcy orders are not to be subtracted from gross earnings Areas of state regulation Time limits for remitting withheld amounts 36

37 Areas of state regulation Whether the employer can charge an administrative fee for processing the garnishment Areas of state regulation The procedure to follow when an out-of-state t t garnishment order is received 37

38 Discharge Employers are prohibited by the CCPA from terminating an employee because of the employee s one indebtedness Bankruptcy 38

39 Bankruptcy Chapter 7 Liquidation of assets Cancellation of debts Start over Bankruptcy Chapter 11 Business Reorganization Trustee pays creditors 39

40 Bankruptcy Chapter 13 Individuals Reorganization Trustee pays creditors Bankruptcy An amount of the employee s wages are withheld and paid to the trustee 40

41 Bankruptcy The payment to the employee s creditors is handled by the bankruptcy trustee Bankruptcy The payment The payment satisfies the employee s creditors 41

42 General Rules The debts underlying the bankruptcy will be paid by the trustee Bankruptcy Continue to satisfy the bankruptcy order until notified by the court to stop 42

43 General Rules Bankruptcy orders issued under Chapter XIII of the Bankruptcy Act take priority over any other claim General Rules other than child support withholding orders... 43

44 General Rules and retirement loans Additional Resources APA s Guide to Federal and State Garnishment Laws AmericanPayroll.org 44

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