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Employer Requirements for Child Support

Description

75% of the amount collected for child support comes from employer payor payments derived from income withholding. Federal and state laws require that most persons responsible for paying child, spousal, or family support are subject to income withholding to ensure those obligations are paid. State laws are imposing requirements to treat an independent contractor as an employee for the purpose of collecting support from payments for work performed. And as a result, employers or payors of other income face many requirements for administrating and deducting support.

Employers and other payors of income are responsible for understanding their legal requirements when an income withholding order for support is received. Requirements for employers payors begin with an individual's employment reemployment and may continue after employment ends. Failure to comply with all requirements can subject the employer payor to fines and or penalties against the payor. The focus of this presentation is on federal laws while highlighting various state laws that govern calculation and withholding of support.

The speaker will identify:

  • Significant federal laws that dictate legal requirements that impact employer payroll requirements
  • How to correctly calculate disposable earnings
  • Are health insurance premiums a deduction required by law?
  • The information that is needed to determine the correct withholding limit to apply to a single order or multiple orders
  • What to do when allowable disposable earnings is less than the support order
  • How to pay towards multiple orders when the total of all orders is more than allowable disposable earnings
  • Examples of pro rata and even distribution allocation methods to correctly calculate and withhold for multiple orders
  • Explanation and documentation of which states laws must be applied when an out of state support order is received
  • Issues employers face when states administratively change withholding limits, but do not change state law
  • Discussion of changes made to the Income Withholding Order (IWO) form approved August 31, 2017
  • Which states require the employer to report future lump sum payment made to employees with active child support orders
  • The advantages of participating in the Electronic Income Withholding Orders (E-iwo) program
  • Requirements for withholding support from payments made to independent contractor

Educational Objectives:

  • Know how to correctly calculate disposable earnings and what to do when allowable disposable earnings is less than the support order
  • Understand the advantages of participating in the Electronic Income Withholding Orders program
  • Recognize the information that is needed to determine the correct withholding limit to apply to a single order or multiple orders
  • Identify which states require the employer to report future lump sum payment made to employees with active child support orders

Who would benefit most from attending this program?
Payroll practitioners, payroll managers.

 

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Presenter

Amorette (Amy) Nelson Bryant
  • Garnishment Consultant

Amorette  Amy  Nelson Bryant is a recognized wage garnishment subject matter expert within the payroll industry and has consulted with the federal Office of Child Support to participate with creating employer training following Welfare Reform Legislation.  Amy consults with third party payroll providers, she provide training, procedures development and research for large employer, third party processors and software vendors. In addition, Ms. Bryant has authored the Complete Guide to Federal and State Garnishment, 2018 Edition  Wolters Kluwer  and served as the Payroll Manager of the City of Houston for 15 years. She is a member of the American Payroll Association  twice chair and active member of the APA GATF Child Support and Garnishment Subcommittee  President of the Houston, TX APA Chapter, and co founder of the Texas Payroll Conference.  She creates and conduct webinars for nationally recognized supporters of the payroll industry.

Continuing Education

Credits:
COA, 1.0 RCH
Level:
Intermediate
Production Date:
01/24/2018