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Using the Income Withholding Calculators
See the Calculators for Income Withholding page for links to the Microsoft Excel spreadsheets, which will help you determine how much to withhold for support.
Entering Support Amounts
When entering support amounts, enter the amount(s) coinciding with your payroll period. The income withholding notice lists the amounts due for the most commonly-used payroll periods.
Withholding Limits
The total amount withheld from a paycheck may not exceed the federal Consumer Credit Protection Act (CCPA) limits as stated on the income withholding notice unless the employee asks you to withhold more support. The total amount may include withholdings under a notice other than the income withholding notice (e.g., the National Medical Support notice, the R&D fee notice).
If you cannot withhold the total support amount due, the parent still owes the amount that is not withheld. The parent may ask you to withhold all the support that is due, even if it exceeds the CCPA limits.
The Consumer Credit Protection Act limits are:
- 50% of disposable income if the payer has a second and does not owe past-due support.
- 55% of disposable income if the payer has a second family and owes past-due support.
- 60% of disposable income if the payer does not have a second family and does not owe past-due support.
- 65% of disposable income if the payer does not have a second family and owes past-due support.
A "second family" is a spouse and/or a child living with the parent.
Withholding Priorities
If the total amount of withholding exceeds the CCPA limits, notify the agency listed on the notice, and withhold support amounts -- up to the CCPA limit -- in priority order:
1. Current support
2. Spousal support
3. Medical support
4. Past-due support
5. Past-due spousal support
6. Past-due medical support
7. R & D fees
8. Other fees and costs as specified (e.g., birth costs, genetic testing, court costs)
Medical Support Payments Listed on the Income Withholding Notice
An income withholding notice might have a dollar amount listed under “medical support.” Treat this amount as any other support amount ordered (e.g., current support, past-due support) that you send to the Trust Fund.
Health Insurance Premiums
The amount withheld from the employee paycheck for health insurance premiums is controlled by the CCPA limits & withholding priorities. This amount is different that the "5% reasonable costs" described in the National Medical Support Notice.
The support & health insurance calculator will determine the allowable amount to withhold for insurance premiums under the CCPA limits & withholding priorities.
More information about Medical Support
Receipt & Disbursement (R&D) Fees
Send withheld R&D fee payments to Trust Fund with the special R&D coupon. Please do not combine R&D fee payments with other support payments.
Do not:
- withhold more than the R&D amount allowed under the CCPA limits & withholding priorities
- withhold any R&D fee balance from the next payroll
The support & R&D fee calculator will determine the allowable amount to withhold for fees under the withholding limits & priorities.
If a balance remains after withholding the R&D fee,
- employees may use their individual R&D coupons to payoff the balance, and/or
- you will receive another R&D withholding notice in the next mailing cycle (spring, summer, and fall)
More information about withholding R&D fees
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