I received a wage garnishment or child-support withholding order for an employee — how do I record it, pay it, and what do I keep?

The money you withhold is your employee's, not yours: a deduction and a liability, never an expense

Payroll accounting also involves withholdings for items other than payroll taxes: courts of law may order employers to garnish an employee’s salary or wages, the purposes given as examples being paying child support or repaying debts. (jurisdiction: United States, entity_scope: employers with employees, conditions: 'may order' — arises only where a court so orders; the purposes listed are examples ('such as'), not a closed list)

“Payroll accounting also involves withholdings for items other than payroll taxes. For example, courts of law may order employers to garnish (withhold money from) an employee’s salary or wages for purposes such as paying child support or repaying debts.”

Intuit states that the employer is legally bound to withhold garnishment funds from active employees' wages and to send them to the agency or creditor. (jurisdiction: United States, entity_scope: Employers running payroll for employees subject to garnishment orders, conditions: applies to funds under court-ordered wage garnishments, tax levies and support orders; applies to active employees)

“You are legally bound to withhold these funds from active employees' wages and send them to the agency or creditor.”

For an amount withheld from employee pay the employer must record a current liability in its accounting records. (jurisdiction: United States, entity_scope: employers with employees, accounting_basis: accrual basis of accounting (financial statement reporting))

“The employer must record a current liability in its accounting records for the amount withheld”

Amounts withheld from employees for court-ordered withholdings are reported on the employer’s balance sheet as a current liability, and the liability is reduced when the employer remits the amounts to the designated parties. (jurisdiction: United States, entity_scope: employers with employees, accounting_basis: accrual basis of accounting (financial statement reporting))

“The amounts withheld from employees for court-ordered withholdings are reported on the employer’s balance sheet as a current liability. When the employer remits the amounts to the designated parties, the liability is reduced.”

In QuickBooks Desktop Payroll the garnishment payroll item is created with the item type 'Deduction'. (jurisdiction: United States, entity_scope: Employers running payroll for employees subject to garnishment orders, platform: QuickBooks, platform_edition: QuickBooks Desktop Payroll, en-US (United States) help article, updated 8/3/2026)

“Select Deduction , then Next .”

The garnishment deduction is set to 'Net' in Gross vs. Net so the amount is calculated after taxes. (jurisdiction: United States, entity_scope: Employers running payroll for employees subject to garnishment orders, platform: QuickBooks, platform_edition: QuickBooks Desktop Payroll, en-US (United States) help article, updated 8/3/2026)

“In Gross vs. Net choose Net to calculate amount after taxes. Select Next .”

Partly established. Established: a deduction reducing employee net pay that creates a liability (S04, S05). Missing: a court- or agency-ordered withholding is the employee's money held for a third party; never a business expense; never a reduction of wage expense.

Required authority: authoritative professional or accounting standard. Highest achieved: high quality professional secondary reference, official platform documentation.

How the withheld amount and any employer fee sit in the books until you pay them over

See For an amount withheld from employee pay the employer must record a current liability in its accounting records.

See Amounts withheld from employees for court-ordered withholdings are reported on the employer’s balance sheet as a current liability, and the liability is reduced when the employer remits the amounts to the designated parties.

Where voluntary withholdings are to be remitted to places outside the company, the amounts withheld are reported on the employer’s balance sheet as a current liability, which is reduced when the employer remits the withholdings. (jurisdiction: United States, entity_scope: employers with employees, accounting_basis: accrual basis of accounting (financial statement reporting), conditions: the voluntary withholding is to be remitted outside the company)

“If the voluntary withholdings are to be remitted to places outside of the company (a local charity, for example), the amounts withheld are reported on the employer’s balance sheet as a current liability. When the employer remits the withholdings, the current liability is reduced.”

Some court orders may include a small fee withheld from the employee to reimburse the employer for administrative expenses; in the example given the order directs the employer to withhold $101 and remit $100 to a designated agency, and the $1 difference is credited to the company’s administrative expenses or to a miscellaneous revenue account. (jurisdiction: United States, entity_scope: employers with employees, conditions: 'Some court orders may include' — only where the order provides for such a fee; the $101/$100/$1 figures are an illustration)

“Some court orders may include a small fee to be withheld from the employee in order to reimburse the employer for administrative expenses. For example, the court order might direct the employer to withhold $101 from the employee and to remit $100 to a designated agency. The $1 difference will be a credit to the company’s administrative expenses or to a miscellaneous revenue account.”

Required authority: authoritative professional or accounting standard. Highest achieved: high quality professional secondary reference.

Before any money moves: what you send back and what you hand the employee

The IWO must be regular on its face; in certain circumstances (identified in the separate IWO instructions the note cites) the recipient must reject the IWO and return it to the sender. (jurisdiction: United States (federal form issued for state and tribal child support income withholding), entity_scope: Employer/income withholder that receives this IWO for the named employee/obligor, effective_to: 2026-08-31 (OMB approval expiration date printed on the form), conditions: circumstances requiring rejection are set out in the separate IWO form instructions)

“NOTE: This IWO must be regular on its face. Under certain circumstances, you must reject this IWO and return it to the sender (see IWO instructions acf.gov/css/form/income-withholding-support-iwo-form-instructions-sample).”

The recipient is required by law to deduct the amounts entered in the Order Information section from the employee/obligor's income until further notice. (jurisdiction: United States (federal form issued for state and tribal child support income withholding), entity_scope: Employer/income withholder that receives this IWO for the named employee/obligor, effective_to: 2026-08-31 (OMB approval expiration date printed on the form))

“You are required by law to deduct these amounts from the employee/obligor's income until further notice.”

The employer is directed to write down when it received the order, because that date is needed to calculate multiple deadlines, such as how long the employer has to send information to the employee and the sheriff, and when to start withholding money. (jurisdiction: California, United States, entity_scope: Employers in California served with an Earnings Withholding Order for a civil money judgment (form WG-002, or form WG-030 for elder or dependent adult financial abuse), served through the sheriff or levying officer; the page states it does not cover orders to withhold earnings for child support, spousal support, or taxes)

“Write down when you received the order. You will need this date to calculate multiple deadlines, like how long you have to send information to the employee and sheriff, and when to start withholding money.”

Within 15 days of receiving the order, the employer must fill out both copies of the Employer's Return (form WG-005) and return them to the sheriff. (jurisdiction: California, United States, entity_scope: Employers in California served with an Earnings Withholding Order for a civil money judgment (form WG-002, or form WG-030 for elder or dependent adult financial abuse), served through the sheriff or levying officer; the page states it does not cover orders to withhold earnings for child support, spousal support, or taxes)

“Fill out and return form WG-005 to the sheriff. Within 15 days of receiving the order, fill out both copies of the  Employer’s Return  ( form WG-005 ) and return them to the sheriff.”

Within 10 days of receiving the order, an employer must give an employee who currently works for it a copy of the Earnings Withholding Order (form WG-002 or form WG-030), the Employee Instructions (form WG-003), the Claim of Exemption (form WG-006), and the Financial Statement (form WG-007). (jurisdiction: California, United States, entity_scope: Employers in California served with an Earnings Withholding Order for a civil money judgment (form WG-002, or form WG-030 for elder or dependent adult financial abuse), served through the sheriff or levying officer; the page states it does not cover orders to withhold earnings for child support, spousal support, or taxes, conditions: The employee currently works for the employer)

“Give forms to the employee (if they currently work for you). Within 10 days of receiving the order, give the employee: A copy of the  Earnings Withholding Order  ( form WG-002  or  form WG-030 ) Employee Instructions  ( form WG-003 ) Claim of Exemption  ( form WG-006 ) Financial Statement  ( form WG-007 )”

Where the box on the form is checked, the employer/income withholder must provide a copy of the form to the employee/obligor. (jurisdiction: United States (federal form issued for state and tribal child support income withholding), entity_scope: Employer/income withholder that receives this IWO for the named employee/obligor, effective_to: 2026-08-31 (OMB approval expiration date printed on the form), conditions: the corresponding box on the form is checked)

“If checked, the employer/income withholder must provide a copy of this form to the employee/obligor.”

Where the employee/obligor works in a state or for a tribe different from the state or tribe that issued the order, a copy of the IWO must be provided to the employee/obligor. (jurisdiction: United States (federal form issued for state and tribal child support income withholding), entity_scope: Employer/income withholder that receives this IWO for the named employee/obligor, effective_to: 2026-08-31 (OMB approval expiration date printed on the form), conditions: employee/obligor works in a state or for a tribe other than the issuing state or tribe)

“If the employee/obligor works in a state or for a tribe that is different from the state or tribe that issued this order, a copy of this IWO must be provided to the employee/obligor.”

A levy includes a Statement of Dependents and Filing Status, and the employer gives that statement to the employee to complete and return within three days. (jurisdiction: United States (federal), entity_scope: Employers served with an IRS wage levy (Form 668-W(ICS) or 668-W(ACS), or other levy form))

“A levy includes a Statement of Dependents and Filing Status. The employer gives this statement to the employee to complete and return within three days.”

If the person does not work for the employer or no longer works for the employer, the employer does not need to send them the forms; instead the employer fills out form WG-005 indicating that it does not employ the person and returns it to the sheriff. (jurisdiction: California, United States, entity_scope: Employers in California served with an Earnings Withholding Order for a civil money judgment (form WG-002, or form WG-030 for elder or dependent adult financial abuse), served through the sheriff or levying officer; the page states it does not cover orders to withhold earnings for child support, spousal support, or taxes, conditions: The person named in the order does not work, or no longer works, for the employer)

“If the employee does not work for you or no longer works for you, you do not need to send them the forms. Fill out form WG-005 indicating that you do not employ the person. Return it to the sheriff.”

Where the employer has any doubts about the validity of the IWO, it is directed to contact the sender. (jurisdiction: United States (federal form issued for state and tribal child support income withholding), entity_scope: Employer/income withholder that receives this IWO for the named employee/obligor, effective_to: 2026-08-31 (OMB approval expiration date printed on the form), conditions: employer has doubts about the validity of the IWO)

“Liability: If you have any doubts about the validity of this IWO, contact the sender.”

Partly established. Established: read the withholding instruction out of the order (S11); return the acknowledgement or answer the issuing court or agency requires (S13, S18); give the employee the required notice (S14, S15, S16, S17). Missing: these as obligations with their own deadlines; these as obligations with their own records.

Required authority: primary regulator or government. Highest achieved: primary regulator or government.

What the issuing court or agency requires from you, and by when

See The IWO must be regular on its face; in certain circumstances (identified in the separate IWO instructions the note cites) the recipient must reject the IWO and return it to the sender.

See The employer is directed to write down when it received the order, because that date is needed to calculate multiple deadlines, such as how long the employer has to send information to the employee and the sheriff, and when to start withholding money.

See Within 15 days of receiving the order, the employer must fill out both copies of the Employer's Return (form WG-005) and return them to the sheriff.

See Within 10 days of receiving the order, an employer must give an employee who currently works for it a copy of the Earnings Withholding Order (form WG-002 or form WG-030), the Employee Instructions (form WG-003), the Claim of Exemption (form WG-006), and the Financial Statement (form WG-007).

See Where the box on the form is checked, the employer/income withholder must provide a copy of the form to the employee/obligor.

See Where the employee/obligor works in a state or for a tribe different from the state or tribe that issued the order, a copy of the IWO must be provided to the employee/obligor.

See A levy includes a Statement of Dependents and Filing Status, and the employer gives that statement to the employee to complete and return within three days.

See If the person does not work for the employer or no longer works for the employer, the employer does not need to send them the forms; instead the employer fills out form WG-005 indicating that it does not employ the person and returns it to the sheriff.

See Where the employer has any doubts about the validity of the IWO, it is directed to contact the sender.

Partly established. Established: the acknowledgement or answer owed to the issuing authority (S13, S18); the notice owed to the employee (S14, S15, S16, S17). Missing: the deadlines attached to each.

Working out how much to take: the order's amount first, then the legal ceiling

See The recipient is required by law to deduct the amounts entered in the Order Information section from the employee/obligor's income until further notice.

Where the employer's pay cycle does not match the ordered payment cycle, the employer withholds one of the per-pay-period amounts entered by the sender on the form for a weekly, biweekly (every two weeks), semimonthly (twice a month) or monthly pay period. (jurisdiction: United States (federal form issued for state and tribal child support income withholding), entity_scope: Employer/income withholder that receives this IWO for the named employee/obligor, effective_to: 2026-08-31 (OMB approval expiration date printed on the form), conditions: employer pay cycle differs from the ordered payment cycle)

“If your pay cycle does not match the ordered payment cycle, withhold one of the following amounts: per semimonthly pay period (twice a month) $ per weekly pay period $ $ per biweekly pay period (every two weeks) $ per monthly pay period $”

The employer may not withhold more than the lesser of the amounts allowed by the federal Consumer Credit Protection Act (CCPA) [15 USC 1673(b)] and the amounts allowed by the law of the state of the employee/obligor's principal place of employment where that place of employment is in a state, or the tribal law of that principal place of employment where it is under tribal jurisdiction. (jurisdiction: United States (federal form issued for state and tribal child support income withholding), entity_scope: Employer/income withholder that receives this IWO for the named employee/obligor, effective_to: 2026-08-31 (OMB approval expiration date printed on the form), conditions: state law applies where the principal place of employment is in a state; tribal law applies where the principal place of employment is under tribal jurisdiction)

“You may not withhold more than the lesser of: 1) the amounts allowed by the Federal Consumer Credit Protection Act (CCPA) [15 USC §1673 (b)]; or 2) the amounts allowed by the law of the state of the employee/obligor’s principal place of employment if the place of employment is in a state; or the tribal law of the employee/obligor’s principal place of employment if the place of employment is under tribal jurisdiction.”

Where the Order Information section does not indicate that the arrears are greater than 12 weeks, the employer should calculate the CCPA limit using the lower percentage. (jurisdiction: United States (federal form issued for state and tribal child support income withholding), entity_scope: Employer/income withholder that receives this IWO for the named employee/obligor, effective_to: 2026-08-31 (OMB approval expiration date printed on the form), conditions: Order Information section does not indicate arrears greater than 12 weeks)

“If the Order Information section does not indicate that the arrears are greater than 12 weeks, then the employer should calculate the CCPA limit using the lower percentage.”

Where a support order against a noncustodial parent has been issued or modified in the State and is being enforced under the State plan, State withholding procedures must provide that so much of that parent's income is withheld as is necessary both to comply with the order and to provide for payment of any fee to the employer that may be required under paragraph (6)(A), up to the maximum amount permitted under section 1673(b) of title 15. (jurisdiction: United States - federal statute (42 U.S.C. 666, U.S. Code 2023 Edition) prescribing procedures each State must have in effect by law under its child support enforcement State plan (title IV-D of the Social Security Act), entity_scope: noncustodial parents whose support order was issued or modified in the State and is being enforced under the State plan, conditions: support order issued or modified in the State; order being enforced under the State plan)

“In the case of each noncustodial parent against whom a support order is or has been issued or modified in the State, and is being enforced under the State plan, so much of such parent's income must be withheld, in accordance with the succeeding provisions of this subsection, as is necessary to comply with the order and provide for the payment of any fee to the employer which may be required under paragraph (6)(A), up to the maximum amount permitted under section 1673(b) of title 15.”

The notice to the employer must include the amount to be withheld from the noncustodial parent's income and a statement that the amount actually withheld for support and other purposes, including the fee specified under paragraph (e)(1)(iii), may not be in excess of the maximum amounts permitted under section 303(b) of the Consumer Credit Protection Act (15 U.S.C. 1673(b)). (jurisdiction: United States (federal); requirements of 45 CFR part 303 on State child support (title IV-D) programs, entity_scope: employers receiving a State-issued Income Withholding for Support notice under a State IV-D program, conditions: content of the State's Income Withholding for Support notice to the employer)

“(i) The amount to be withheld from the noncustodial parent’s income, and a statement that the amount actually withheld for support and other purposes, including the fee specified under paragraph (e)(1)(iii) of this section, may not be in excess of the maximum amounts permitted under section 303(b) of the Consumer Credit Protection Act (15 U.S.C. 1673(b));”

Disposable earnings are money paid to the employee after taking out the deductions required by law; generally those required deductions are federal and state income tax, Social Security, Medicare, other state or local taxes, and any mandatory payments to public employee retirement systems. (jurisdiction: California, United States, entity_scope: Employers in California served with an Earnings Withholding Order for a civil money judgment (form WG-002, or form WG-030 for elder or dependent adult financial abuse), served through the sheriff or levying officer; the page states it does not cover orders to withhold earnings for child support, spousal support, or taxes)

“Disposable earnings are money paid to the employee after taking out the deductions required by law. Generally, these required deductions are federal and state income tax, Social Security, Medicare, other state or local taxes, and any mandatory payments to public employee retirement systems.”

State law limits how much an employer can withhold from each paycheck: the maximum amount to withhold (if any) is the lesser of two amounts - 20% of the employee's disposable earnings for the week, and 40% of the difference between the employee's disposable earnings for that week and the applicable minimum wage for that week - and the employer needs to calculate this amount so as not to exceed it. (jurisdiction: California, United States, entity_scope: Employers in California served with an Earnings Withholding Order for a civil money judgment (form WG-002, or form WG-030 for elder or dependent adult financial abuse), served through the sheriff or levying officer; the page states it does not cover orders to withhold earnings for child support, spousal support, or taxes)

“State law limits how much you can withhold from each paycheck You need to calculate this amount so you do not exceed it. The maximum amount to withhold (if any) is the lesser of two amounts: Amount 1 : 20% of the employee’s disposable earnings for the week Amount 2 : 40% of the difference between the employee’s disposable earnings for that week and the applicable minimum wage for that week.”

The section 1 tables show the amount of an individual's income — identified by the IRS as take home pay — that is exempt from a notice of levy used to collect delinquent tax in 2026; the pay measure the exempt amount is applied to is take home pay. (jurisdiction: United States (federal) — Internal Revenue Service notice of levy on wages, salary and other income, entity_scope: Individual taxpayers whose wages, salary or other income are subject to an IRS notice of levy (Forms 668-W(ACS) and 668-W(ICS)), and the employers or other payors honoring that levy, effective_from: 2026, conditions: notice of levy used to collect delinquent tax; calendar year 2026)

“The tables below show the amount of an individual's income (take home pay) that is exempt from a notice of levy used to collect delinquent tax in 2026.”

Where the employee/obligor's principal place of employment is not the state or tribe entered by the sender, the employer must obtain the withholding limitations, time requirements, the appropriate method to allocate among multiple child support cases/orders, and any allowable employer fees from the jurisdiction of the employee/obligor's principal place of employment. (jurisdiction: United States (federal form issued for state and tribal child support income withholding), entity_scope: Employer/income withholder that receives this IWO for the named employee/obligor, effective_to: 2026-08-31 (OMB approval expiration date printed on the form), conditions: employee/obligor's principal place of employment is not the state/tribe entered by the sender)

“If the employee/obligor’s principal place of employment is not (State/Tribe), obtain withholding limitations, time requirements, the appropriate method to allocate among multiple child support cases/orders, and any allowable employer fees from the jurisdiction of the employee/obligor’s principal place of employment.”

In interstate withholding, the law and procedures of the State in which the noncustodial parent is employed apply, except with respect to when withholding must be implemented, which is controlled by the State where the support order was entered. (jurisdiction: United States (federal); requirements of 45 CFR part 303 on State child support (title IV-D) programs, entity_scope: State IV-D agencies operating an approved State child support plan, conditions: interstate withholding under 45 CFR 303.100(f))

“(5) Except with respect to when withholding must be implemented which is controlled by the State where the support order was entered, the law and procedures of the State in which the noncustodial parent is employed shall apply.”

Generally, if the higher priority order requires the employer to withhold less than the maximum amount of disposable earnings, the employer must also withhold earnings under the lower priority order, and the amount to withhold under the lower priority order is the difference between the maximum amount and the amount under the higher priority order. (jurisdiction: California, United States, entity_scope: California employers holding more than one order affecting the earnings of the same employee, conditions: The higher priority order requires less than the maximum amount of disposable earnings to be withheld)

“Generally, if the higher priority order requires you to withhold less than the maximum amount of disposable earnings, then you must also withhold earnings under the lower priority order. The amount to withhold under the lower priority order is the difference between the maximum amount and the amount under the higher priority order.”

The ceiling on how much of a paycheck may be taken, and whose ceiling applies

See The recipient is required by law to deduct the amounts entered in the Order Information section from the employee/obligor's income until further notice.

See Where the employer's pay cycle does not match the ordered payment cycle, the employer withholds one of the per-pay-period amounts entered by the sender on the form for a weekly, biweekly (every two weeks), semimonthly (twice a month) or monthly pay period.

See The employer may not withhold more than the lesser of the amounts allowed by the federal Consumer Credit Protection Act (CCPA) [15 USC 1673(b)] and the amounts allowed by the law of the state of the employee/obligor's principal place of employment where that place of employment is in a state, or the tribal law of that principal place of employment where it is under tribal jurisdiction.

See Where the Order Information section does not indicate that the arrears are greater than 12 weeks, the employer should calculate the CCPA limit using the lower percentage.

See Where a support order against a noncustodial parent has been issued or modified in the State and is being enforced under the State plan, State withholding procedures must provide that so much of that parent's income is withheld as is necessary both to comply with the order and to provide for payment of any fee to the employer that may be required under paragraph (6)(A), up to the maximum amount permitted under section 1673(b) of title 15.

See The notice to the employer must include the amount to be withheld from the noncustodial parent's income and a statement that the amount actually withheld for support and other purposes, including the fee specified under paragraph (e)(1)(iii), may not be in excess of the maximum amounts permitted under section 303(b) of the Consumer Credit Protection Act (15 U.S.C. 1673(b)).

See Disposable earnings are money paid to the employee after taking out the deductions required by law; generally those required deductions are federal and state income tax, Social Security, Medicare, other state or local taxes, and any mandatory payments to public employee retirement systems.

See State law limits how much an employer can withhold from each paycheck: the maximum amount to withhold (if any) is the lesser of two amounts - 20% of the employee's disposable earnings for the week, and 40% of the difference between the employee's disposable earnings for that week and the applicable minimum wage for that week - and the employer needs to calculate this amount so as not to exceed it.

See The section 1 tables show the amount of an individual's income — identified by the IRS as take home pay — that is exempt from a notice of levy used to collect delinquent tax in 2026; the pay measure the exempt amount is applied to is take home pay.

See Where the employee/obligor's principal place of employment is not the state or tribe entered by the sender, the employer must obtain the withholding limitations, time requirements, the appropriate method to allocate among multiple child support cases/orders, and any allowable employer fees from the jurisdiction of the employee/obligor's principal place of employment.

See In interstate withholding, the law and procedures of the State in which the noncustodial parent is employed apply, except with respect to when withholding must be implemented, which is controlled by the State where the support order was entered.

See Generally, if the higher priority order requires the employer to withhold less than the maximum amount of disposable earnings, the employer must also withhold earnings under the lower priority order, and the amount to withhold under the lower priority order is the difference between the maximum amount and the amount under the higher priority order.

When a second order lands on the same employee

See Generally, if the higher priority order requires the employer to withhold less than the maximum amount of disposable earnings, the employer must also withhold earnings under the lower priority order, and the amount to withhold under the lower priority order is the difference between the maximum amount and the amount under the higher priority order.

Support collection under subsection (b) must be given priority over any other legal process under State law against the same income. (jurisdiction: United States - federal statute (42 U.S.C. 666, U.S. Code 2023 Edition) prescribing procedures each State must have in effect by law under its child support enforcement State plan (title IV-D of the Social Security Act), entity_scope: income of a noncustodial parent subject to withholding under subsec. (b) that is also subject to other legal process under State law)

“Support collection under this subsection must be given priority over any other legal process under State law against the same income.”

Where there is more than one IWO against the employee/obligor and the employer is unable to fully honor all of them because of federal, state or tribal withholding limits, the employer must honor all IWOs to the greatest extent possible, giving priority to current support before payment of any past-due support. (jurisdiction: United States (federal form issued for state and tribal child support income withholding), entity_scope: Employer/income withholder that receives this IWO for the named employee/obligor, effective_to: 2026-08-31 (OMB approval expiration date printed on the form), conditions: more than one IWO against the same employee/obligor; employer unable to fully honor all IWOs due to federal, state or tribal withholding limits)

“If there is more than one IWO against this employee/obligor and you are unable to fully honor all IWOs due to federal, state, or tribal withholding limits, you must honor all IWOs to the greatest extent possible, giving priority to current support before payment of any past-due support.”

The State must establish procedures for allocating support among families, and in no case may the allocation result in a withholding for one of the support obligations not being implemented. (jurisdiction: United States (federal); requirements of 45 CFR part 303 on State child support (title IV-D) programs, entity_scope: State IV-D agencies operating an approved State child support plan, conditions: more than one notice for withholding against a single noncustodial parent)

“The State must establish procedures for allocation of support among families, but in no case shall the allocation result in a withholding for one of the support obligations not being implemented.”

Among the matters listed in paragraph (f)(2) that are determined by the income withholding laws of the noncustodial parent's principal place of employment are the priorities for withholding and allocating income withheld for multiple child support obligees. (jurisdiction: United States (federal); requirements of 45 CFR part 303 on State child support (title IV-D) programs, entity_scope: employers receiving a direct withholding request from an out-of-State IV-D agency, conditions: direct withholding requested by an out-of-State IV-D agency; income withheld for multiple child support obligees)

“(iv) The priorities for withholding and allocating income withheld for multiple child support obligees; and”

The employer must comply with the order with the highest priority; the page lists, from highest priority to lowest: an earnings assignment order for support (for example, form FL-435), Earnings Withholding Order for Support (form WG-004), Earnings Withholding Order for Taxes (form WG-022), Earnings Withholding Order for Elder or Dependent Adult Financial Abuse (form WG-030), and Earnings Withholding Order (form WG-002). (jurisdiction: California, United States, entity_scope: California employers holding more than one order affecting the earnings of the same employee)

“You must comply with the order with the highest priority  In order from highest priority to lowest: An earnings assignment order for support (for example, form FL-435 ) Earnings Withholding Order for Support  ( form WG-004 ) Earnings Withholding Order for Taxes  ( form WG-022 ) Earnings Withholding Order for Elder or Dependent Adult Financial Abuse  ( form WG-030 ) Earnings Withholding Order  ( form WG-002 )”

Where orders have the same priority, the employer complies with the order it received first; in general, if it receives two Earnings Withholding Orders (form WG-002) or two Earnings Withholding Orders for Elder or Dependent Adult Financial Abuse (form WG-030), it complies with the order received first, and the other order is ineffective and is sent back to the sheriff. (jurisdiction: California, United States, entity_scope: California employers holding two orders of the same priority against the same employee)

“If the orders have the same priority, comply with the earnings withholding order you received first In general, if you receive two  Earnings   Withholding   Orders  ( form WG-002 ) or two  Earnings Withholding Orders for Elder or Dependent Adult Financial   Abuse  ( form WG-030 ): Comply with the order you received first. The other order is ineffective. Send it back to the sheriff.”

Kentucky reports that under KRS 405.467(11) child support must take priority over any attachment or assignment notwithstanding any contrary state statute or administrative regulation, and that the only exception is a federal tax lien, which federal law allows to take priority over a child support withholding if the federal tax levy was filed prior to the establishment of the child support obligation. (jurisdiction: United States — Kentucky (state), entity_scope: employers and other payors withholding income under a child support income withholding order, conditions: as reported by the state for the entry marked “Updated On: 12/09/2025” in this compilation)

“Priority for withholding KRS 405.467(11), child support must take priority over any attachment or assignment, notwithstanding any state statute or administrative regulation to the contrary. The only exception is a federal tax lien. Federal law allows a federal tax lien to take priority over a child support withholding if the federal tax levy was filed prior to the establishment of the child support obligation.”

Indiana reports that where there is more than one withholding order against a single obligor under the chapter and the obligor has insufficient disposable earnings to pay the amount required by all the orders, the income payor shall honor all withholdings to the extent the total withheld does not exceed the limits imposed under 15 U.S.C. 1673(b) and shall distribute the withheld income pro rata among the persons entitled to receive it, giving priority to orders for current child support, and may not distribute in a manner that would result in one of the current child support obligations not being honored. (jurisdiction: United States — Indiana (state), entity_scope: income payors subject to more than one withholding order against a single obligor, conditions: as reported by the state for the entry marked “Updated On: 04/17/2025” in this compilation)

“Allocation of orders If there is more than one (1) order for withholding against a single obligor under this chapter and the obligor has insufficient disposable earnings to pay the amount required by all the orders, the income payor shall: (1) honor all withholdings to the extent that the total amount withheld does not exceed the limits imposed under 15 U.S.C. 1673(b); and (2) distribute the withheld income pro rata among the persons entitled to receive income under the income withholding orders, giving priority to orders for current child support. The income payor may not distribute income under subsection (a) in a manner that would result in one (1) of the current child support obligations not being honored.”

Washington reports that where there is more than one income withholding order against the obligor and 50% of net earnings after mandatory deductions is not sufficient to honor all of them in full, priority goes to current support; that if 50% of net earnings does not satisfy the current support the amount withheld is allocated equally between the orders requiring current support; and that if it covers all current support but not all back support, all current support is honored first and the remainder divided equally between the orders requiring a back support payment. (jurisdiction: United States — Washington (state), entity_scope: employers subject to more than one income withholding order against the same obligor, conditions: as reported by the state for the entry marked “Updated On: 05/06/2025” in this compilation)

“Allocation of orders If there is more than one IWO against the obligor and 50% of net earnings after mandatory deductions is not sufficient to honor all IWOS in full, priority goes to current support. If 50% of net earnings does not satisfy the current support, allocate the amount withheld equally between IWOs that require current support. If 50% of net earnings is sufficient to cover all current support but does not cover all the back support, first honor all the current support and then divide the remainder equally between IWOs that require a back support payment.”

Which order is satisfied first, and how the remaining capacity is split

See Generally, if the higher priority order requires the employer to withhold less than the maximum amount of disposable earnings, the employer must also withhold earnings under the lower priority order, and the amount to withhold under the lower priority order is the difference between the maximum amount and the amount under the higher priority order.

See Support collection under subsection (b) must be given priority over any other legal process under State law against the same income.

See Where there is more than one IWO against the employee/obligor and the employer is unable to fully honor all of them because of federal, state or tribal withholding limits, the employer must honor all IWOs to the greatest extent possible, giving priority to current support before payment of any past-due support.

See The State must establish procedures for allocating support among families, and in no case may the allocation result in a withholding for one of the support obligations not being implemented.

See Among the matters listed in paragraph (f)(2) that are determined by the income withholding laws of the noncustodial parent's principal place of employment are the priorities for withholding and allocating income withheld for multiple child support obligees.

See The employer must comply with the order with the highest priority; the page lists, from highest priority to lowest: an earnings assignment order for support (for example, form FL-435), Earnings Withholding Order for Support (form WG-004), Earnings Withholding Order for Taxes (form WG-022), Earnings Withholding Order for Elder or Dependent Adult Financial Abuse (form WG-030), and Earnings Withholding Order (form WG-002).

See Where orders have the same priority, the employer complies with the order it received first; in general, if it receives two Earnings Withholding Orders (form WG-002) or two Earnings Withholding Orders for Elder or Dependent Adult Financial Abuse (form WG-030), it complies with the order received first, and the other order is ineffective and is sent back to the sheriff.

See Kentucky reports that under KRS 405.467(11) child support must take priority over any attachment or assignment notwithstanding any contrary state statute or administrative regulation, and that the only exception is a federal tax lien, which federal law allows to take priority over a child support withholding if the federal tax levy was filed prior to the establishment of the child support obligation.

See Indiana reports that where there is more than one withholding order against a single obligor under the chapter and the obligor has insufficient disposable earnings to pay the amount required by all the orders, the income payor shall honor all withholdings to the extent the total withheld does not exceed the limits imposed under 15 U.S.C. 1673(b) and shall distribute the withheld income pro rata among the persons entitled to receive it, giving priority to orders for current child support, and may not distribute in a manner that would result in one of the current child support obligations not being honored.

See Washington reports that where there is more than one income withholding order against the obligor and 50% of net earnings after mandatory deductions is not sufficient to honor all of them in full, priority goes to current support; that if 50% of net earnings does not satisfy the current support the amount withheld is allocated equally between the orders requiring current support; and that if it covers all current support but not all back support, all current support is honored first and the remainder divided equally between the orders requiring a back support payment.

May you keep an administrative fee, and whose money does it come out of?

See Some court orders may include a small fee withheld from the employee to reimburse the employer for administrative expenses; in the example given the order directs the employer to withhold $101 and remit $100 to a designated agency, and the $1 difference is credited to the company’s administrative expenses or to a miscellaneous revenue account.

See Where a support order against a noncustodial parent has been issued or modified in the State and is being enforced under the State plan, State withholding procedures must provide that so much of that parent's income is withheld as is necessary both to comply with the order and to provide for payment of any fee to the employer that may be required under paragraph (6)(A), up to the maximum amount permitted under section 1673(b) of title 15.

See The notice to the employer must include the amount to be withheld from the noncustodial parent's income and a statement that the amount actually withheld for support and other purposes, including the fee specified under paragraph (e)(1)(iii), may not be in excess of the maximum amounts permitted under section 303(b) of the Consumer Credit Protection Act (15 U.S.C. 1673(b)).

See Where the employee/obligor's principal place of employment is not the state or tribe entered by the sender, the employer must obtain the withholding limitations, time requirements, the appropriate method to allocate among multiple child support cases/orders, and any allowable employer fees from the jurisdiction of the employee/obligor's principal place of employment.

The amount specified by the notice may include a fee, established by the State, to be paid to the employer unless the employer waives it; the employer pays the withheld amount to the State disbursement unit after deducting and retaining the portion of it that represents the fee so established - that is, the fee comes out of the amount withheld from the employee's income rather than being added on top of it. (jurisdiction: United States - federal statute (42 U.S.C. 666, U.S. Code 2023 Edition) prescribing procedures each State must have in effect by law under its child support enforcement State plan (title IV-D of the Social Security Act), entity_scope: employers of a noncustodial parent to whom subsec. (b)(1) applies, conditions: a fee is established by the State; employer has not waived the fee)

“The employer of any noncustodial parent to whom paragraph (1) applies, upon being given notice as described in clause (ii), must be required to withhold from such noncustodial parent's income the amount specified by such notice (which may include a fee, established by the State, to be paid to the employer unless waived by such employer) and pay such amount (after deducting and retaining any portion thereof which represents the fee so established) to the State disbursement unit within 7 business days after the date the amount would (but for this subsection) have been paid or credited to the employee, for distribution in accordance with this part.”

The notice to the employer must state that, in addition to the amount withheld for support, the employer may deduct a fee established by the State for administrative costs incurred for each withholding, if the State permits a fee to be deducted. (jurisdiction: United States (federal); requirements of 45 CFR part 303 on State child support (title IV-D) programs, entity_scope: employers receiving a State-issued Income Withholding for Support notice under a State IV-D program, conditions: only if the State permits a fee to be deducted; fee amount is the one established by the State)

“(iii) That, in addition to the amount withheld for support, the employer may deduct a fee established by the State for administrative costs incurred for each withholding, if the State permits a fee to be deducted;”

Colorado reports a maximum optional employer administrative fee of $5 per month, taken from the remainder of the employee's income after deductions and withholding. (jurisdiction: United States — Colorado (state), entity_scope: employers and other payors withholding income under a child support income withholding order, conditions: as reported by the state for the entry marked “Updated On: 03/22/2025” in this compilation)

“Maximum administrative fee allowed to be taken by employer (optional) $5 per month (from remainder of employee's income after deductions and withholding)”

New Hampshire reports that, in addition to the amount withheld for support and arrearage, the employer/income withholder may deduct a fee of $1.00 for each withholding for the administrative cost incurred as a result of the withholding procedures. (jurisdiction: United States — New Hampshire (state), entity_scope: employers and income withholders operating a New Hampshire support withholding, conditions: as reported by the state for the entry marked “Updated On: 04/24/2025” in this compilation)

“Maximum administrative fee allowed to be taken by employer (optional) In addition to the amount withheld for support and arrearage, the employer/income withholder may deduct a fee of $1.00 for each withholding for the administrative cost incurred as a result of the withholding procedures.”

Pennsylvania reports that employers may charge a one-time administrative fee of up to $50 for processing an income withholding order, as authorized by 23 Pa.C.S. § 4348(j). (jurisdiction: United States — Pennsylvania (state), entity_scope: employers and other payors withholding income under a child support income withholding order, conditions: as reported by the state for the entry marked “Updated On: 09/19/2025” in this compilation)

“Maximum administrative fee allowed to be taken by employer (optional) Employers may charge a one-time administrative fee of up to $50 for processing an income withholding order (IWO), as authorized by 23 Pa.C.S. § 4348(j).”

New York reports that New York State law does not provide employers with the authority to withhold a fee, the exception — as noted on the IWO NOTICE under the “General Remittance Information” section — being that if the noncustodial parent's principal place of employment is located outside of New York State then a fee may be withheld if that state's laws permit it. (jurisdiction: United States — New York (state), entity_scope: employers and income withholders served with a New York IWO NOTICE, conditions: as reported by the state for the entry marked “Updated On: 05/14/2025” in this compilation)

“Maximum administrative fee allowed to be taken by employer (optional) New York State law does not provide employers with the authority to withhold a fee. The exception to this, as noted on the IWO NOTICE under the “General Remittance Information” section, is if the noncustodial parent’s principal place of employment is located outside of New York State, then a fee may be withheld if such state’s laws permit withholding of a fee.”

The employer may deduct $1.50 from the employee's earnings for each payment it makes under the earnings withholding order. (jurisdiction: California, United States, entity_scope: Employers in California served with an Earnings Withholding Order for a civil money judgment (form WG-002, or form WG-030 for elder or dependent adult financial abuse), served through the sheriff or levying officer; the page states it does not cover orders to withhold earnings for child support, spousal support, or taxes)

“You may deduct $1.50 from the employee’s earnings for each payment you make under the earnings withholding order.”

Administrative fees the employer adds are included in the Amount Requested for a Child/Spousal Support garnishment only if the order allows them, so any fee sits inside the amount deducted from the employee's paycheck. (jurisdiction: United States, entity_scope: Employers running payroll for employees subject to garnishment orders, platform: QuickBooks, platform_edition: Intuit QuickBooks Workforce, en-US (United States) help article, updated 8/3/2026, conditions: Child/Spousal Support garnishment type; only if allowed by the order)

“If allowed by the order, include any administrative fees you add. Note that this amount may decrease once disposable earnings are calculated.”

Partly established. Established: whether the employer may retain an administrative fee for operating the withholding (S09, S40, S41, S42, S43, S44, S45, S46); whose money it comes out of (S09, S23, S40, S42, S46, S47); how it is recorded distinctly from the withheld amount (S09). Missing: both permission and treatment vary by jurisdiction.

Required authority: authoritative professional or accounting standard, primary regulator or government. Highest achieved: high quality professional secondary reference, official platform documentation, primary regulator or government.

Employer fees, state by state and by type of order

See Where a support order against a noncustodial parent has been issued or modified in the State and is being enforced under the State plan, State withholding procedures must provide that so much of that parent's income is withheld as is necessary both to comply with the order and to provide for payment of any fee to the employer that may be required under paragraph (6)(A), up to the maximum amount permitted under section 1673(b) of title 15.

See The notice to the employer must include the amount to be withheld from the noncustodial parent's income and a statement that the amount actually withheld for support and other purposes, including the fee specified under paragraph (e)(1)(iii), may not be in excess of the maximum amounts permitted under section 303(b) of the Consumer Credit Protection Act (15 U.S.C. 1673(b)).

See Where the employee/obligor's principal place of employment is not the state or tribe entered by the sender, the employer must obtain the withholding limitations, time requirements, the appropriate method to allocate among multiple child support cases/orders, and any allowable employer fees from the jurisdiction of the employee/obligor's principal place of employment.

See The amount specified by the notice may include a fee, established by the State, to be paid to the employer unless the employer waives it; the employer pays the withheld amount to the State disbursement unit after deducting and retaining the portion of it that represents the fee so established - that is, the fee comes out of the amount withheld from the employee's income rather than being added on top of it.

See The notice to the employer must state that, in addition to the amount withheld for support, the employer may deduct a fee established by the State for administrative costs incurred for each withholding, if the State permits a fee to be deducted.

See Colorado reports a maximum optional employer administrative fee of $5 per month, taken from the remainder of the employee's income after deductions and withholding.

See New Hampshire reports that, in addition to the amount withheld for support and arrearage, the employer/income withholder may deduct a fee of $1.00 for each withholding for the administrative cost incurred as a result of the withholding procedures.

See Pennsylvania reports that employers may charge a one-time administrative fee of up to $50 for processing an income withholding order, as authorized by 23 Pa.C.S. § 4348(j).

See New York reports that New York State law does not provide employers with the authority to withhold a fee, the exception — as noted on the IWO NOTICE under the “General Remittance Information” section — being that if the noncustodial parent's principal place of employment is located outside of New York State then a fee may be withheld if that state's laws permit it.

See The employer may deduct $1.50 from the employee's earnings for each payment it makes under the earnings withholding order.

Partly established. Established: whether and to what extent an employer may retain an administrative fee for processing a withholding order (S40, S41, S42, S43, S44, S45, S46); how that permission varies by jurisdiction (S28, S41); whose money the fee comes out of - whether it may be taken from the employee's remaining pay in addition to the withheld amount or must come out of the amount otherwise remitted (S09, S23, S40, S41, S42, S43, S46). Missing: how that permission varies by order type.

Paying it over, and proving the liability cleared

See Amounts withheld from employees for court-ordered withholdings are reported on the employer’s balance sheet as a current liability, and the liability is reduced when the employer remits the amounts to the designated parties.

The employer must be held liable to the State for any amount it fails to withhold from income due an employee after receiving proper notice under subparagraph (A), but the employer shall not be required to vary its normal pay and disbursement cycles in order to comply with paragraph (6). (jurisdiction: United States - federal statute (42 U.S.C. 666, U.S. Code 2023 Edition) prescribing procedures each State must have in effect by law under its child support enforcement State plan (title IV-D of the Social Security Act), entity_scope: employers that have received proper notice under subsec. (b)(6)(A), conditions: employer has received proper notice under subsec. (b)(6)(A))

“The employer must be held liable to the State for any amount which such employer fails to withhold from income due an employee following receipt by such employer of proper notice under subparagraph (A), but such employer shall not be required to vary the normal pay and disbursement cycles in order to comply with this paragraph.”

Payment must be directed to an SDU in accordance with sections 466(b)(5) and (6) of the Social Security Act, or to a Tribal Payee. (jurisdiction: United States (federal form issued for state and tribal child support income withholding), entity_scope: Employer/income withholder that receives this IWO for the named employee/obligor, effective_to: 2026-08-31 (OMB approval expiration date printed on the form))

“Payment must be directed to an SDU in accordance with sections 466(b)(5) and (6) of the Social Security Act or Tribal Payee (see Payments in Section VI).”

Child support payments payable by income withholding must be sent to the appropriate SDU or to a tribal CSA within 7 business days after the date the income would have been paid to the employee/obligor (or fewer days if state law so requires), and must include the date the employer withheld the support from that income. (jurisdiction: United States (federal form issued for state and tribal child support income withholding), entity_scope: Employer/income withholder that receives this IWO for the named employee/obligor, effective_to: 2026-08-31 (OMB approval expiration date printed on the form), conditions: fewer than 7 business days if required by state law)

“Payments: You must send child support payments payable by income withholding to the appropriate SDU or to a tribal CSA within 7 business days, or fewer if required by state law, after the date the income would have been paid to the employee/obligor and include the date you withheld the support from his or her income.”

The Remittance ID is to be included with the payment, and where necessary the locator code of the SDU/tribal order payee is to be included on the payment as well. (jurisdiction: United States (federal form issued for state and tribal child support income withholding), entity_scope: Employer/income withholder that receives this IWO for the named employee/obligor, effective_to: 2026-08-31 (OMB approval expiration date printed on the form), conditions: locator code is included only if necessary)

“Include the Remittance ID with the payment and if necessary this locator code of the SDU/Tribal order payee on the payment.”

The employer may combine withheld amounts from more than one employee/obligor's income into a single payment provided each employee/obligor's portion of the payment is separately identified. (jurisdiction: United States (federal form issued for state and tribal child support income withholding), entity_scope: Employer/income withholder that receives this IWO for the named employee/obligor, effective_to: 2026-08-31 (OMB approval expiration date printed on the form), conditions: each employee/obligor's portion of the payment is separately identified)

“You may combine withheld amounts from more than one employee/obligor’s income in a single payment as long as you separately identify each employee/obligor’s portion of the payment. Child support payments may not be made through the federal Office of Child”

Ohio reports that the amount withheld is to be sent to the Ohio Child Support Payment Central (CSPC) immediately, but no later than seven business days after the obligor is paid. (jurisdiction: United States — Ohio (state), entity_scope: employers and other payors withholding income under a child support income withholding order, conditions: as reported by the state for the entry marked “Updated On: 04/08/2026” in this compilation)

“When to send payment (within a certain number of days stated, after payday) Send the amount withheld to the Ohio Child Support Payment Central (CSPC) immediately, but no later than seven business days after the obligor is paid.”

Texas reports that payment is to be sent on payday, and that for EFT/EDI payments it is to be sent no later than the 2nd business day after payday. (jurisdiction: United States — Texas (state), entity_scope: employers and other payors withholding income under a child support income withholding order, conditions: as reported by the state for the entry marked “Updated On: 03/22/2025” in this compilation)

“When to send payment (within a certain number of days stated, after payday) Payday; for EFT/EDI payments, no later than 2nd business day after payday”

The IRS directs the levy recipient to follow the instructions on the levy form when remitting levy payments; the remittance method is the one the levy form itself sets out. (jurisdiction: United States (federal), entity_scope: Any person or business served with an IRS levy that holds property, or rights to property, belonging to the person levied against (employees', vendors', customers' or other third parties' property))

“Follow the instructions on the levy form for remitting levy payments.”

To help ensure payments are applied to the correct account, the employer includes the case number, the sheriff's file number (if it is different from the case number), and the employee's name on the payments. (jurisdiction: California, United States, entity_scope: Employers in California served with an Earnings Withholding Order for a civil money judgment (form WG-002, or form WG-030 for elder or dependent adult financial abuse), served through the sheriff or levying officer; the page states it does not cover orders to withhold earnings for child support, spousal support, or taxes)

“To help ensure payments are applied to the correct account: Include   the case number, the sheriff’s file number (if it's different from the case number), and the employee’s name on the payments.”

A separate entry records the remittance of some of the payroll withholdings and the company matching that pertain to the work period. (jurisdiction: United States, entity_scope: employers with employees, accounting_basis: accrual basis of accounting (financial statement reporting), conditions: illustrative example: hourly-paid workweek of December 18–24)

“Hourly Payroll Entry #4: To record the remittance of some of the payroll withholdings and company matching that pertain to the hourly-paid workweek of Dec. 18–24.”

Intuit describes the withheld garnishment amounts as 'garnishment liabilities' to be tracked, and points to a separate article, 'Track and record garnishment payments', for doing so. (jurisdiction: United States, entity_scope: Employers running payroll for employees subject to garnishment orders, platform: QuickBooks, platform_edition: Intuit QuickBooks Workforce, en-US (United States) help article, updated 8/3/2026)

“To track garnishment liabilities, refer to Track and record garnishment payments .”

The garnishment payroll item records the name of the agency to which the liability is paid — Intuit describing the withheld amount as a liability owed to that agency. (jurisdiction: United States, entity_scope: Employers running payroll for employees subject to garnishment orders, platform: QuickBooks, platform_edition: QuickBooks Desktop Payroll, en-US (United States) help article, updated 8/3/2026)

“Enter the name of the agency to which the liability is paid.”

A description entered on the garnishment item in Intuit QuickBooks Workforce shows on the employer's reports and on pay stubs. (jurisdiction: United States, entity_scope: Employers running payroll for employees subject to garnishment orders, platform: QuickBooks, platform_edition: Intuit QuickBooks Workforce, en-US (United States) help article, updated 8/3/2026)

“Enter a description. This will show on your reports and pay stubs. It's a good idea to enter both the employee and agency names so that you’ll recognize which agency is owed the garnishment.”

Partly established. Established: the payee the order requires (S03, S49, S50, S53); the cadence the order requires (S50, S53, S54); the method the order requires (S55); the identifying data the order requires (S50, S51, S56); recording the payment against the liability (S05). Missing: reconciling the liability account each period to what has been deducted and not yet remitted.

Required authority: authoritative professional or accounting standard, primary regulator or government. Highest achieved: high quality professional secondary reference, official platform documentation, primary regulator or government.

Where the money goes, by when, how, and with what reference on it

See The employer must be held liable to the State for any amount it fails to withhold from income due an employee after receiving proper notice under subparagraph (A), but the employer shall not be required to vary its normal pay and disbursement cycles in order to comply with paragraph (6).

See Payment must be directed to an SDU in accordance with sections 466(b)(5) and (6) of the Social Security Act, or to a Tribal Payee.

See Child support payments payable by income withholding must be sent to the appropriate SDU or to a tribal CSA within 7 business days after the date the income would have been paid to the employee/obligor (or fewer days if state law so requires), and must include the date the employer withheld the support from that income.

See The Remittance ID is to be included with the payment, and where necessary the locator code of the SDU/tribal order payee is to be included on the payment as well.

See The employer may combine withheld amounts from more than one employee/obligor's income into a single payment provided each employee/obligor's portion of the payment is separately identified.

See Ohio reports that the amount withheld is to be sent to the Ohio Child Support Payment Central (CSPC) immediately, but no later than seven business days after the obligor is paid.

See Texas reports that payment is to be sent on payday, and that for EFT/EDI payments it is to be sent no later than the 2nd business day after payday.

See The IRS directs the levy recipient to follow the instructions on the levy form when remitting levy payments; the remittance method is the one the levy form itself sets out.

See To help ensure payments are applied to the correct account, the employer includes the case number, the sheriff's file number (if it is different from the case number), and the employee's name on the payments.

Partly established. Established: the payee to whom a remittance must be sent (S03, S49, S50, S53); the remittance deadline (S50, S53, S54); the identifying data an ordering authority requires (S51, S56). Missing: the accepted remittance methods.

The file to keep on the order

See The employer is directed to write down when it received the order, because that date is needed to calculate multiple deadlines, such as how long the employer has to send information to the employee and the sheriff, and when to start withholding money.

Arizona reports that the order is to be retained at least 90 days after the employee's termination, citing A.R.S. § 25-505.01(K). (jurisdiction: United States — Arizona (state), entity_scope: employers and other payors withholding income under a child support income withholding order, conditions: as reported by the state for the entry marked “Updated On: 04/17/2025” in this compilation)

“How long to retain order after employee's termination At least 90 days A.R.S. § 25-505.01(K)”

Alaska reports a retention period of 3 years for the order after the employee's termination. (jurisdiction: United States — Alaska (state), entity_scope: employers and other payors withholding income under a child support income withholding order, conditions: as reported by the state for the entry marked “Updated On: 06/12/2025” in this compilation)

“How long to retain order after employee's termination 3 years.”

California reports that, generally, the employer must retain the IWO until such time as the employer has been notified that the IWO has been terminated, and that by operation of law a withholding order for support shall automatically terminate one year after the employment of the employee by the employer terminates. (jurisdiction: United States — California (state), entity_scope: employers and other payors withholding income under a child support income withholding order, conditions: as reported by the state for the entry marked “Updated On: 03/22/2025” in this compilation)

“How long to retain order after employee's termination Generally, the employer must retain the IWO until such time that the employer has been notified that the IWO has been terminated. By operation of law a withholding order for support shall automatically terminate one year after the employment of the employee by the employer terminates.”

Arkansas reports that the order must be retained until such time that there is no longer a current child support obligation and no arrearages exist. (jurisdiction: United States — Arkansas (state), entity_scope: employers and other payors withholding income under a child support income withholding order, conditions: as reported by the state for the entry marked “Updated On: 05/12/2025” in this compilation)

“How long to retain order after employee's termination Order must be retained until such time that there is no longer a current child support obligation, and no arrearages exist.”

Virginia reports that there is no requirement for the employer to retain a copy of the IWO after the employee's termination, and that the order is binding upon the employer until further order is served or the employee is no longer employed. (jurisdiction: United States — Virginia (state), entity_scope: employers and other payors withholding income under a child support income withholding order, conditions: as reported by the state for the entry marked “Updated On: 03/27/2025” in this compilation)

“How long to retain order after employee's termination There is no requirement for the employer to retain a copy of the IWO after the employee’s termination. The order is binding upon the employer until further order is served or the employee is no longer employed. § 20-79.3. (https://law.lis.virginia.gov/vacode/title20/chapter5/section20-79.3/)”

Pennsylvania reports that there is no law or policy governing retention of the order after the employee's termination. (jurisdiction: United States — Pennsylvania (state), entity_scope: employers and other payors withholding income under a child support income withholding order, conditions: as reported by the state for the entry marked “Updated On: 09/19/2025” in this compilation)

“How long to retain order after employee's termination There is no law or policy governing retention of the order.”

See A description entered on the garnishment item in Intuit QuickBooks Workforce shows on the employer's reports and on pay stubs.

Partly established. Established: the order must be retained (S61, S62, S63, S64). Missing: the employer's response must be retained; the employee notice must be retained; the per-period deduction record must be retained; proof of each remittance must be retained; the confidentiality expectations that apply to holding an order in an employee file.

How long to keep the order once the employee has gone

See The employer is directed to write down when it received the order, because that date is needed to calculate multiple deadlines, such as how long the employer has to send information to the employee and the sheriff, and when to start withholding money.

See Arizona reports that the order is to be retained at least 90 days after the employee's termination, citing A.R.S. § 25-505.01(K).

See Alaska reports a retention period of 3 years for the order after the employee's termination.

See California reports that, generally, the employer must retain the IWO until such time as the employer has been notified that the IWO has been terminated, and that by operation of law a withholding order for support shall automatically terminate one year after the employment of the employee by the employer terminates.

See Arkansas reports that the order must be retained until such time that there is no longer a current child support obligation and no arrearages exist.

See Virginia reports that there is no requirement for the employer to retain a copy of the IWO after the employee's termination, and that the order is binding upon the employer until further order is served or the employee is no longer employed.

See Pennsylvania reports that there is no law or policy governing retention of the order after the employee's termination.

Partly established. Established: the retention obligation for a withholding order (S61, S62, S63, S64, S65, S66). Missing: the retention obligation for the employer's response; the retention obligation for the employee notice; the retention obligation for the per-period record of each amount deducted; the retention obligation for the remittance proofs; any confidentiality or handling constraint on those records.

When the order changes, ends, or the employee leaves

See If the person does not work for the employer or no longer works for the employer, the employer does not need to send them the forms; instead the employer fills out form WG-005 indicating that it does not employ the person and returns it to the sheriff.

The notice to the employer must state that the withholding is binding upon the employer until further notice by the State. (jurisdiction: United States (federal); requirements of 45 CFR part 303 on State child support (title IV-D) programs, entity_scope: employers receiving a State-issued Income Withholding for Support notice under a State IV-D program, conditions: content of the State's Income Withholding for Support notice to the employer)

“(iv) That the withholding is binding upon the employer until further notice by the State;”

The employer stops withholding when either the court tells it in writing to stop withholding, the sheriff tells it in writing to stop withholding, or it has withheld the total amount due as stated in the order plus the additional amount for costs and interest. (jurisdiction: California, United States, entity_scope: Employers in California served with an Earnings Withholding Order for a civil money judgment (form WG-002, or form WG-030 for elder or dependent adult financial abuse), served through the sheriff or levying officer; the page states it does not cover orders to withhold earnings for child support, spousal support, or taxes)

“When to stop withholding Stop withholding when either: The court tells you in writing to stop withholding The sheriff tells you in writing to stop withholding You have withheld the total amount due, as stated in the order, plus the additional amount for costs and interest”

A continuous wage levy may last for some time, and when all the tax shown on the levy is paid in full the IRS will issue a Form 668-D, Release of Levy/Release of Property from Levy. (jurisdiction: United States (federal), entity_scope: Employers served with an IRS wage levy (Form 668-W(ICS) or 668-W(ACS), or other levy form))

“A continuous wage levy may last for some time. When all the tax shown on the levy is paid in full, the IRS will issue a Form 668-D, Release of Levy/Release of Property from Levy.”

For an 'Other Garnishment' in Intuit QuickBooks Workforce, 'Total Amount Owed' is the total owed from the order, and the garnishment stops automatically once the employee's total amount garnished reaches that amount. (jurisdiction: United States, entity_scope: Employers running payroll for employees subject to garnishment orders, platform: QuickBooks, platform_edition: Intuit QuickBooks Workforce, en-US (United States) help article, updated 8/3/2026, conditions: 'Other Garnishment' garnishment type)

“Total Amount Owed - The total amount owed from the order. The garnishment will automatically stop when the employee's total amount garnished reaches this amount.”

The notice to the employer must state that the employer must notify the State promptly when the noncustodial parent terminates employment, and provide the noncustodial parent's last known address and the name and address of the parent's new employer, if known. (jurisdiction: United States (federal); requirements of 45 CFR part 303 on State child support (title IV-D) programs, entity_scope: employers receiving a State-issued Income Withholding for Support notice under a State IV-D program, conditions: noncustodial parent terminates employment; new employer details required only if known)

“(x) That the employer must notify the State promptly when the noncustodial parent terminates employment and provide the noncustodial parent’s last known address and the name and address of the noncustodial parent’s new employer, if known.”

Where the employee/obligor never worked for the employer, or the employer is no longer withholding income for that employee/obligor, the employer must promptly notify the CSA and/or the sender, either by returning the form to the address in the Contact Information section or by using the OCSS Child Support Portal. (jurisdiction: United States (federal form issued for state and tribal child support income withholding), entity_scope: Employer/income withholder that receives this IWO for the named employee/obligor, platform: OCSS Child Support Portal, effective_to: 2026-08-31 (OMB approval expiration date printed on the form), conditions: employee/obligor never worked for the employer, or the employer is no longer withholding income for the employee/obligor)

“If this employee/obligor never worked for you or you are no longer withholding income for this employee/obligor, you must promptly notify the CSA and/or the sender by returning this form to the address listed in the Contact Information section below or by using the OCSS Child Support Portal (ocsp.acf.hhs.gov/csp/).”

When reporting termination or income status, the employer is asked to provide the employee/obligor's termination date, last known telephone number, last known address, final payment date to the SDU/Tribal Payee, final payment amount, and the new employer's or income withholder's name and address. (jurisdiction: United States (federal form issued for state and tribal child support income withholding), entity_scope: Employer/income withholder that receives this IWO for the named employee/obligor, effective_to: 2026-08-31 (OMB approval expiration date printed on the form))

“Please provide the following information for the employee/obligor: Termination date: Last known telephone number: Last known address: Final payment date to SDU/Tribal Payee: Final payment amount: New employer’s or income withholder’s name: New employer’s or income withholder’s address:”

If the employer stops withholding because the employee stops working for it or is out on leave, it notifies the sheriff who gave it the order and does not return the order; the earnings withholding order is valid until 180 consecutive days have passed with no money withheld under that order from that employee's earnings, and if the employee returns to work and a pay period ends before 180 days have passed the order is still valid and the employer must resume withholding under it. (jurisdiction: California, United States, entity_scope: Employers in California served with an Earnings Withholding Order for a civil money judgment (form WG-002, or form WG-030 for elder or dependent adult financial abuse), served through the sheriff or levying officer; the page states it does not cover orders to withhold earnings for child support, spousal support, or taxes, conditions: The employer stops withholding because the employee stops working for it or is out on leave)

“If you stop withholding because the employee stops working for you or is out on leave, notify the sheriff who gave you the order. Do not return the order to the sheriff. The earnings withholding order is valid until 180 consecutive days have passed with no money withheld under that order from that employee’s earnings. If the employee returns to work and a pay period ends before 180 days have passed, the earnings withholding order is still valid and you must resume withholding earnings under that order.”

When an earnings withholding order ends, the employer returns it to the sheriff and explains in writing why it is returning it. (jurisdiction: California, United States, entity_scope: Employers in California served with an Earnings Withholding Order for a civil money judgment (form WG-002, or form WG-030 for elder or dependent adult financial abuse), served through the sheriff or levying officer; the page states it does not cover orders to withhold earnings for child support, spousal support, or taxes)

“When an earnings withholding order ends, return it to the sheriff and explain in writing why you are returning it.”

Maryland reports that within 10 days after the employer receives notice of an obligor's decision to terminate employment, or within 10 days after the termination, whichever occurs earlier, the employer shall notify the court and the support enforcement agency and forward to the court any available information as to the obligor's Social Security number, home address, and new place of employment (if known). (jurisdiction: United States — Maryland (state), entity_scope: employers served with a Maryland earnings withholding order or notice, conditions: as reported by the state for the entry marked “Updated On: 05/15/2025” in this compilation)

“When to send termination notice (for employees with orders only) Within 10 days after the employer receives notice of an obligor’s decision to terminate employment or within 10 days after the termination, whichever occurs earlier, the employer shall notify the court and the support enforcement agency and forward to the court any available information as to the obligor’s Social Security number, home address, and new place of employment (if known).”

Washington reports that a termination notice is not required by law, but that employers are requested to notify the agency as soon as possible. (jurisdiction: United States — Washington (state), entity_scope: employers and other payors withholding income under a child support income withholding order, conditions: as reported by the state for the entry marked “Updated On: 05/06/2025” in this compilation)

“When to send termination notice (for employees with orders only) It is not required by law, but it is requested they notify the agency as soon as possible.”

Partly established. Established: the employee separates as an event that changes or ends the withholding (S63, S76); a period produces no earnings as an event that changes or ends the withholding (S76). Missing: the order is modified, satisfied or terminated as an event that changes or ends the withholding; what must be recorded in each case; what must be reported back to the issuing authority in each case.

Required authority: primary regulator or government. Highest achieved: official platform documentation, primary regulator or government.

What you report back, and what you record when withholding stops

See If the person does not work for the employer or no longer works for the employer, the employer does not need to send them the forms; instead the employer fills out form WG-005 indicating that it does not employ the person and returns it to the sheriff.

See The notice to the employer must state that the withholding is binding upon the employer until further notice by the State.

See The employer stops withholding when either the court tells it in writing to stop withholding, the sheriff tells it in writing to stop withholding, or it has withheld the total amount due as stated in the order plus the additional amount for costs and interest.

See A continuous wage levy may last for some time, and when all the tax shown on the levy is paid in full the IRS will issue a Form 668-D, Release of Levy/Release of Property from Levy.

See The notice to the employer must state that the employer must notify the State promptly when the noncustodial parent terminates employment, and provide the noncustodial parent's last known address and the name and address of the parent's new employer, if known.

See Where the employee/obligor never worked for the employer, or the employer is no longer withholding income for that employee/obligor, the employer must promptly notify the CSA and/or the sender, either by returning the form to the address in the Contact Information section or by using the OCSS Child Support Portal.

See When reporting termination or income status, the employer is asked to provide the employee/obligor's termination date, last known telephone number, last known address, final payment date to the SDU/Tribal Payee, final payment amount, and the new employer's or income withholder's name and address.

See If the employer stops withholding because the employee stops working for it or is out on leave, it notifies the sheriff who gave it the order and does not return the order; the earnings withholding order is valid until 180 consecutive days have passed with no money withheld under that order from that employee's earnings, and if the employee returns to work and a pay period ends before 180 days have passed the order is still valid and the employer must resume withholding under it.

See When an earnings withholding order ends, the employer returns it to the sheriff and explains in writing why it is returning it.

See Maryland reports that within 10 days after the employer receives notice of an obligor's decision to terminate employment, or within 10 days after the termination, whichever occurs earlier, the employer shall notify the court and the support enforcement agency and forward to the court any available information as to the obligor's Social Security number, home address, and new place of employment (if known).

See Washington reports that a termination notice is not required by law, but that employers are requested to notify the agency as soon as possible.

Partly established. Established: what an employer must report back to the issuing authority when the employee separates (S73, S76, S78, S79); what an employer must report back to the issuing authority when a period produces no earnings to withhold from (S76). Missing: what an employer must report back to the issuing authority when the order is modified, satisfied or terminated; the record the employer must make and keep of each such event; the record the employer must make and keep of the report it makes.