Child support withholding
Child support withholding is an employer’s deduction of ordered child support from an employee’s pay, under an Income Withholding for Support order.
- LAW
- 15 U.S.C. §1673(b); 42 U.S.C. §666(b)
- BOUNDARY
- Disposable earnings, not net pay
- FORMULA
- Lesser of the order or 50-65% of disposable earnings
- WATCH FOR
- Missed withholding: you owe the amount you skipped
The order sets the amount, and you withhold it each pay periodPay period. A pay period is the recurring block of time, such as a week or a month, for which you calculate and pay wages.Click to open the term. In most cases you send each payment to the state disbursement unit named on the order. Federal law caps the total at 50-65% of disposable earnings, set by the employee’s family and arrears. Child support comes before every other garnishmentGarnishment. Garnishment is a legal order requiring an employer to withhold part of an employee’s wages and send it to a creditor, court, or agency.Click to open the term except an IRS tax levy entered before the support order. The law of the employee’s work state decides when withholding begins.
How do you find the most you can withhold?
Disposable earnings are gross payGross pay. Gross pay is the total amount an employee earns in a pay period before taxes, benefits, and other deductions are subtracted.Click to open the term minus the deductions the law requires, such as taxes. They differ from net payNet pay. Net pay is the amount an employee receives by paycheck or direct deposit after every tax and deduction is subtracted from gross pay.Click to open the term, which is $469 in ACF’s example. An employee supporting no other spouse or child, with no arrears, faces a 60% cap: $365.40 here. The $295 weekly order fits under it, so you withhold it in full.
- =Gross pay$760.00 for the week, in ACF’s example
- −Federal income tax$95.00
- −Social Security tax$45.00
- −Medicare$11.00
- =Disposable earnings$609.00, the base for the cap
What percentage cap applies?
State law can protect more pay, and the order can name a smaller amount. When the cap falls short of the order, you withhold only the cap, and the rest goes overdue. With several orders, the work state’s method splits the money. ACF counts 49 states and territories that prorate by current support and 6 that split equally. Where the state permits, you may also deduct its administrative fee, within the same cap.
| EMPLOYEE’S FAMILY | CAP | CAP WITH ARREARS OVER 12 WEEKS |
|---|---|---|
| Supports another spouse or child | 50% | 55% |
| Supports no other spouse or child | 60% | 65% |
What deadlines apply?
A missed start date or remittance can bring state penalties, which may include repaying the support plus fines. Federal law requires states to hold you liable for any amount you fail to withhold after proper notice.
- First pay periodafter the number of days the order names: withholding starts no later than then, under the work state’s law.
- Penalty deadline: 7 business daysafter each pay date, or fewer under work-state law: you send the withheld amount to the state disbursement unit.
Frequently asked
- 42 U.S.C. §666, Requirement of statutorily prescribed procedures to improve effectiveness of child support enforcement
- 15 U.S.C. §1673, Restriction on garnishment
- 45 CFR 303.100, Procedures for income withholding
- Administration for Children and Families, Income Withholding
General information, not legal or tax advice. Apply current federal and state rules with qualified guidance.