如何处理雇员的收入扣缴令

以下是作为雇主你需要知道的事情

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Many employers receive income withholding orders from employees. 这份文件可能被称为“收入预提支持”.” If you have one of these orders, you’re probably wondering what to do with it. 以下是如何遵守预提收入命令的方法, plus answers to other questions you might have as the employer.

什么是扣缴收入令? 

An income withholding order (IWO) is an order that directs you (the employer) to withhold a specific amount from the paychecks of an employee. 预提金额是用来支付的 孩子的抚养费, spousal support, medical support, or other types of support.

根据纽约州儿童福利院的说法, income withholders such as employers help make sure that children have financial and medical support from both parents.

谁来监管收入预提?

所有儿童抚养费的执行问题, 包括扣缴收入命令, are handled by 状态 and local authorities—not the federal government. Each 状态 has different regulations regarding when to begin withholding, 强制扣除, 扣缴的限制, 和其他要求.

儿童抚养执法局有一个 国家机构名单, known as State Disbursement Units (SDU), who deal with IWOs.

这个列表包括各种各样的细节, 比如联系信息, 费用, 州最大值, 和其他要求, 尽管信息的数量因州而异.

扣缴收入的命令是什么样子的? 

IWO有两种来源: 

  1. 它可以是由律师发出的通知, 部落的法定代表人, 私人收藏机构, 或者个人.
  2. A court or 孩子的抚养费 agency called an SDU (状态 disbursement unit, 处理IWOs的国家机构)可以发出命令.

大多数收入扣缴命令遵循特定的格式. 如果命令不是来自国家机构, 它可能看起来不同, 但它应该包含所有相同的信息. 这些资料应包括:

  • 用人单位, 雇员或债务人, 意思是必须扣缴工资的人, 还有孩子们的名字
  • Order information, about how much you must deduct and what it’s for
  • 扣缴的金额 支付时间
  • 汇款信息:向谁汇款以及何时汇款
  • 其他信息

You may receive an IWO for an employee or a non-employee (an 独立的承包商, 例如). As long as you are making payments to that individual, you must comply with the IWO.

收到硫磺申请后,我应该怎样做? 

评审的形式 

Make sure that the income withholding order is for one of your employees or for someone else you are paying.

Then, check to see where the order came from—is it a court order or a notice? If there is a cover letter, check to see if the underlying order is attached. The order should direct payment to the SDU or include a provision for authorizing withholding.

如果订单不包含所需的授权, 或者你没有支付给那个人, return it to the party issuing the order with an explanation of why it’s being returned. If the required authorization is included, you must follow the requirements as ordered.

如果你对IWO有问题, 尽快联系发件人, 这样你就不会因未按命令扣缴税款而受到惩罚.

遵守指示和要求

  1. 订单信息:首先, look at the “订单信息” section of the form to see how much must be withheld and how often. 
  2. 相当于拒绝: If your 支付时间 isn’t the same as the amount in the “订单信息” section, you should see alternatives for different pay cycles in the “相当于拒绝” section. 
  3. 汇款信息: Follow the directions and deadlines exactly as listed in the “汇款信息” section of the form. 每个州都有电子支付的选择. Note the second checkbox at the end of this section indicating if you must send a copy of the form to the employee or obligor.

我可以预扣多少有限制吗? 

Yes—if you receive an IWO and you already have another order or a 装饰 being withheld from a specific person’s pay, you need to check the limits. You can’t withhold from any one person more than the lesser of:

  • The amount allowed by the Federal Consumer Credit Protection Act
  • The amount allowed by the law of the 状态 or tribal jurisdiction of the employee’s principal place of employment

The federal limit is 50% of the disposable income if the person is supporting another family, and 60% of disposable income if the person is not supporting another family. If the amount is in arrears (behind schedule) for more than 12 weeks, 这些限制可以增加5%, 分别.

Disposable income is the net amount after 强制扣除 (including federal, 状态, 和地方税收), 联邦保险捐税法税收,以及法定退休金供款. 

各种预提的优先次序

  • Current support payments have priority over payment of past-due support.  
  • Federal tax liens may have priority over IWOs—check with your 状态 agency on this.
  • 子女抚养费必须先于其他补贴支付.

The process for applying maximums to withholding and 装饰 amounts is complicated. Be sure to check with your attorney before you attempt to prioritize withholding orders. 

我可否收取处理IWO的费用? 

Some 状态s allow employers to take an administrative fee per payment or month, 最高限额由国家法律规定. For example, in California, employers can withhold an additional $1.50 per payment, while Idaho allows an administrative fee of $5 per payment.

The combined amount of your fee and the amount withheld can’t exceed the limits described above.

如果我不按指示保留呢? 

Each 状态 has penalties for failing to comply with an income withholding order or for not withholding within the 状态’s requirements.

除了, 你可能会因为解雇而被罚款, 拒绝雇佣, or taking disciplinary action against an employee because of an income withholding order.