Child Support Withholding
What is child support withholding?
Child support withholding is the mandatory deduction of child support payments from employee wages when ordered by a court or child support agency. Employers receive an Income Withholding Order and must begin withholding within a specified timeframe, typically the next pay period. The withheld amounts are remitted to the state disbursement unit, not directly to the custodial parent.
Employer obligations
When you receive an income withholding order, you must comply. Calculate the withholding per pay period, respecting maximum withholding limits that protect minimum take-home pay. Remit payments by the deadline specified in the order, often within seven business days of payday. Continue withholding until you receive official notice to stop, even if the employee claims the order is satisfied.
Handling multiple orders
Employees may have multiple child support orders from different cases. State rules determine how to allocate withholding when total obligations exceed the maximum allowed. Generally, current support takes priority over arrears. Document your allocation method and keep copies of all orders. Mistakes in allocation can result in employer liability.