Income Withholding Information for Employers & Payroll Service Providers

An important component of the Wisconsin Child Support Program is the state statutory requirement that all orders for child support, maintenance, and family support include a provision for immediate income withholding by the payer’s employer. Income withholding is required whether or not the individual is delinquent in making payments.

A court order for child support constitutes an assignment to the agency designated to receive payments of all income, including commissions, earnings, salaries, wages, pension benefits, and other money due or to be due in the future. Current obligations, past-due support (arrearages), and annual receipt and disbursement fees are subject to income withholding per § 767.75, Wis. Stats.

Income withholding for child support has priority over any other legal process (e.g., a garnishment) against the same income. However, federal tax levies in effect before receipt of an income withholding notice have priority unless the Internal Revenue Service (IRS) agrees to an alternative priority.

The items in the Quick Links box on this page point to calculators, coupons, withholding lists, laws, notices, and other topics to help you perform your responsibilities for income withholding in child support cases.

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