|
|
State Income Withholding Information
[PDF - 207 KB]
Click on a state below for its Income Withholding information:
| Alabama |
| Contact Information |
Melanie K. Duncan
Phone: (334) 242-9300
Fax: (334) 242-0606
Child Support Enforcement Division
Email: melanie.duncan@dhr.alabama.gov |
| When to Start Withholding |
Immediately upon receipt |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
Promptly |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
$2 per month |
| Legislative Cite |
Code of Ala.§§30-3-61, 30-3-66, 30-3-67, 30-3-71, 38-10-8 |
Top of Page
| Alaska |
| Contact Information |
Phone: (907) 269-6900
Richard Romero, Operation's Manager
Phone: (907) 269-6803
Cathy San Juan, Operation's Support
Phone: (907) 269-6990 |
| When to Start Withholding |
1st payday after receipt |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA, mandatory retirement plans |
| Exception to Federal CCPA Limits |
40% of disposable income; may go up to 65% when good cause is determined by agency as outlined in Alaska Admin. Code
|
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
Promptly |
| How Long to Retain Order After Employee’s Termination |
3 years after termination |
| Maximum Admin Fee (optional) |
$5 per payment |
| Legislative Cite |
Alaska Employer’s Guide to Wage Withholding for Child Support; Ak. Stat. §§25.27.062, 25.27.255; 15 Ak. Adm. Code §125.540 |
Top of Page
| Arizona |
| Contact Information |
Arizona Department of Economic Security
Division of Child Support Enforcement (DCSE)
Policy Unit
P.O. Box 40458 (Attention: Site Code 776A)
Phoenix, AZ 85067
Phone: (602) 771-8000 or (602) 771-8127
Fax: (602) 771-8130
Email: DCSE-POLICYQUESTIONS@azdes.gov |
| When to Start Withholding |
1st pay period occurring 14 days after date of notice |
| When to Send Payment ("within" the # of days stated, after payday) |
2 business days |
| Mandatory Deductions |
Federal, state, local income taxes, FICA, Medicare taxes |
| Exception to Federal CCPA Limits |
50% of disposable income |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
10 days after termination |
| How Long to Retain Order After Employee’s Termination |
At least 90 days |
| Maximum Admin Fee (optional) |
$1 per payment or $4 per month, whichever is greater |
| Legislative Cite |
A.R.S. §§25-504, 33-1131 |
Top of Page
| Arkansas |
| Contact Information |
Mary Smith
Phone: (501) 682-6828
Email: mary.e.smith@ocse.state.ar.us
Toni Erwin
Phone: (800) 216-0224
Email: Employer.Relations@ocse.state.ar.us
|
| When to Start Withholding |
1st pay period occurring 14 days after date notice was mailed |
| When to Send Payment ("within" the # of days stated, after payday) |
Payday |
| Mandatory Deductions |
Federal, state, local income taxes, FICA, Medicare, Railroad Retirement |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
Immediately |
| How Long to Retain Order After Employee’s Termination |
Keep on file until notified |
| Maximum Admin Fee (optional) |
$2.50 per payment |
| Legislative Cite |
A.C.A. §§9-12-312, 9-14-224, 9-14-227, 9-14-228 |
Top of Page
| California |
| Contact Information |
Phone: (916) 464-5883
Email: policy.branch@dcss.ca.gov
|
| When to Start Withholding |
10 days after receipt |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state and local taxes; FICA; Medicare; and disability insurance; union dues and payments to public employees’ retirement systems, provided that the deductions are required as a condition of employment |
| Exception to Federal CCPA Limits |
Cannot exceed 50% of disposable earnings; or 25% (may be lower by written agreement) of state disability,
temporary worker's compensation benefits, or unemployment benefit payments.
|
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
Within 10 days |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
$1.50 per payment |
| Legislative Cite |
Cal. Civ. Proc. Code §§706.022, §§706.030, 706.052; Cal. Fam. Code §§5235, 5238, 5282 |
Top of Page
| Colorado |
| Contact Information |
Phone: (303) 866-4300
Fax: (303) 866-4377
Email: Cse.employer.Outreach@state.co.us
Website: www.childsupport.state.co.us
|
| When to Start Withholding |
First pay period that begins within 14 business days from the date of the withholding notice |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
10 days after termination |
| How Long to Retain Order After Employee’s Termination |
Keep on file until notified by child support agency |
| Maximum Admin Fee (optional) |
$5 per month (from remainder of employee’s income after deductions and withholding) |
| Legislative Cite |
C.R.S. §§13-54-104, 14-14-111.5; 14-14-102 Colorado Child Support Enforcement Employer’s Guide |
Top of Page
| Connecticut |
| Contact Information |
Phone: (888) 233-7223
Website: www.ctchildsupport.com
|
| When to Start Withholding |
1st pay period after 14 days from service |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state city taxes, FICA, normal retirement contributions, union dues, group life and health insurance premiums*.
* Cash child support has priority over med insurance premium.
|
| Exception to Federal CCPA Limits |
If weekly disposable income is:
>$145, then maximum amount to withhold is 15% (e.g., withhold $15 if weekly disposable is $100).*
<$145, then maximum amount to withhold is weekly disposable minus $123.25*
*unless lower amount ordered
|
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
Promptly |
| How Long to Retain Order After Employee’s Termination |
No retention unless employee may return at a later date |
| Maximum Admin Fee (optional) |
No provision |
| Legislative Cite |
CT General Statutes Sec. 52-362(e). |
Top of Page
| Delaware |
| Contact Information |
Andrew Haman, Social Services Administrator
Phone: (302) 395-6500
Email: Andrew.Haman@state.de.us
|
| When to Start Withholding |
7 days after 1st payday after receipt |
| When to Send Payment ("within" the # of days stated, after payday) |
On or before payday |
| Mandatory Deductions |
Federal, state, city taxes, FICA, mandatory retirement, union dues, public assistance payments, tax refunds |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
No timeframe specified |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
No provision |
| Legislative Cite |
13 DE. Code §513 |
Top of Page
| District of Columbia |
| Contact Information |
Aggie Rhodes
Phone: (202) 724-2119
Email: Aggie.Rhodes@dc.gov
|
| When to Start Withholding |
7 business days after payday |
| When to Send Payment ("within" the # of days stated, after payday) |
Payday |
| Mandatory Deductions |
Federal, state, city taxes, FICA |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
10 days after termination |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
$2 per payment |
| Legislative Cite |
D.C. Code §§46-208, 46-212, 46-216, 46-217 |
Top of Page
| Florida |
| Contact Information |
Phone: (866) 435-2763
Email: DORCSE@dor.state.fl.us
|
| When to Start Withholding |
1st pay period occurring 14 business days after date notice was posted |
| When to Send Payment ("within" the # of days stated, after payday) |
2 days |
| Mandatory Deductions |
Federal, city taxes, FICA |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
Promptly |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
$5 for 1st payment, $2 per payment thereafter |
| Legislative Cite |
Fla. Stat. §61.1301 |
Top of Page
| Georgia |
| Contact Information |
Angelo Bonito
Phone: (404) 657-3865
Email: ambonito@dhr.state.ga.us |
| When to Start Withholding |
No later than the first pay period that occurs after 14 days following the date the notice was mailed |
| When to Send Payment ("within" the # of days stated, after payday) |
Within two business days after each payment date |
| Mandatory Deductions |
None |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate payments to all NCP cases that are IVD |
| When to Send Termination Notice (of employees with orders only) |
When the payor no longer provides income to the obligor |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
Up to $25.00 against the obligor´s income to reimburse the payor for administrative costs for the first income deduction pursuant to an income deduction order and up to $3.00 for each deduction thereafter. |
| Legislative Cite |
O.C.G.A. §19-6-33 |
Top of Page
| Guam |
| Contact Information |
Yolanda Salalila, SDU Supervisor
Phone: (671) 475-3324, ext. 669
Fax: (671) 475-3203
Email: yolanda.salalila@guamcse.net
|
| When to Start Withholding |
First pay period after receipt of the Order |
| When to Send Payment ("within" the # of days stated, after payday) |
Within 5 days of the day an employee’s pay is due |
| Mandatory Deductions |
Local tax, FICA |
| Exception to Federal CCPA Limits |
60% of disposable income, but only 50% if NCP supporting either a spouse or child not subject of an Order |
| Allocation of Orders |
Divide equally |
| When to Send Termination Notice (of employees with orders only) |
Immediately |
| How Long to Retain Order After Employee’s Termination |
Notify agency if employee is terminated |
| Maximum Admin Fee (optional) |
No fee allowed |
| Legislative Cite |
5 GCA Section 34132, 34133.1, 34134, 34135, 34137, 34138 |
Top of Page
| Hawaii |
| Contact Information |
Roxanne Watanabe
Phone: (808) 692-7032
Phone: (808) 692-7082
Email: roxanne.h.watanabe@hawaii.gov
|
| When to Start Withholding |
1st pay period within 7 days from mailing |
| When to Send Payment ("within" the # of days stated, after payday) |
5 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
Immediately |
| How Long to Retain Order After Employee’s Termination |
Keep order until notified by IV-D |
| Maximum Admin Fee (optional) |
$2 per payment |
| Legislative Cite |
H.R.S. §576E-16 |
Top of Page
| Idaho |
| Contact Information |
Kristy White
Phone: (208) 334-4975
Email: Whitek@dhw.Idaho.gov
|
| When to Start Withholding |
1st pay period after receipt |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal and state taxes, health insurance premiums for child and periodic payments pursuance to a pension or retirement program. |
| Exception to Federal CCPA Limits |
50% of disposable income |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
Promptly |
| How Long to Retain Order After Employee’s Termination |
Keep until notified |
| Maximum Admin Fee (optional) |
$5 per payment |
| Legislative Cite |
Id. Code §32-1210 |
Top of Page
| Illinois |
| Contact Information |
Robert Hopp
Phone: (217) 782-1380
Email: AIDLSU@mail.idpa.state.il.us |
| When to Start Withholding |
1st payday after receipt |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days; if remitting for 10 or more employees OR if have 250 employees or more (do not all have to be in IL) and remitting for 1 or more, must send payments ELECTRONICALLY |
| Mandatory Deductions |
Federal, state, and local taxes and other retirement and disability contributions required to be withheld by law, FICA, union dues and health insurance premiums*.
*Cash child support has priority over med ins premium.
|
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
7 days after termination |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
$5 per month |
| Legislative Cite |
750 ILCS 28/35 |
Top of Page
| Indiana |
| Contact Information |
Employer Maintenance Unit (EMU)
Phone: (800) 292-0403 or (317) 232-0327
|
| When to Start Withholding |
14 business days after order is received |
| When to Send Payment ("within" the # of days stated, after payday) |
Payday; if remitting for 50 or more employees, must send payments ELECTRONICALLY
|
| Mandatory Deductions |
Federal, state, city taxes, FICA |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
10 days after termination |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
$2 per payment |
| Legislative Cite |
Ind. Code Ann. §§31-16-15-15, 31-16-15-17, 31-16-15-18 |
Top of Page
| Iowa |
| Contact Information |
Dawn Shepard
Phone: (319) 226-7052
Phone: (877) 274-2580
Fax: (319) 226-7150
Email: csrue@dhs.state.ia.us
Website: http://iowachildsupport.gov |
| When to Start Withholding |
10 days after receipt |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA |
| Exception to Federal CCPA Limits |
50% of disposable income |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
Promptly |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
$2 per payment |
| Legislative Cite |
Iowa Code §§252D.17, 252D.18A |
Top of Page
| Kansas |
| Contact Information |
Phone: (785) 296-3237
Website: http://www.srskansas.org/cse/iwo/
|
| When to Start Withholding |
1st pay period after 14 days from receipt |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA and other retirement and disability contributions |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Divide equally |
| When to Send Termination Notice (of employees with orders only) |
Promptly |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
Lesser of $5 per pay period or $10 per month |
| Legislative Cite |
K.S.A. §§23-4,108, 23-4, 109 |
Top of Page
| Kentucky |
| Contact Information |
Wendy Cumpston
Phone: (502) 564-2285, ext. 4428
Email: WendyS.Cumpston@ky.gov |
| When to Start Withholding |
1st pay period after 14 business days after date of notice |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
Promptly |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
$1 per payment |
| Legislative Cite |
K.R.S. §§405.465, 405.467, 405.470 |
Top of Page
| Louisiana |
| Contact Information |
Gloria Garner
Phone: (225) 342-2148
Email: ggarner1@dss.state.la.us |
| When to Start Withholding |
1st pay period after receipt |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA, retirement, medical, life insurance |
| Exception to Federal CCPA Limits |
50% of disposable income |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
10 days after termination |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
$5 per pay period |
| Legislative Cite |
La. R.S. 13:3881, 46:236.3 |
Top of Page
| Maine |
| Contact Information |
Mike Hughes
Phone: (207) 287-2916
Email: mike.hughes@Maine.gov |
| When to Start Withholding |
1st payday after receipt |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA, state employee’s retirement, required union dues |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
15 days after termination |
| How Long to Retain Order After Employee’s Termination |
Order stands until released by the child support agency |
| Maximum Admin Fee (optional) |
$2 per payment |
| Legislative Cite |
14 M.R.S.A. §3126-A; 19-A M.R.S.A. §§2306, 2652, 2663; Code Me. R. 10-144-351 |
Top of Page
| Maryland |
| Contact Information |
William Kelly
Phone: (800) 332-6347
Email: wkelly@dhr.state.md.us |
| When to Start Withholding |
1st pay period after receipt |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
10 days after termination |
| How Long to Retain Order After Employee’s Termination |
Not required |
| Maximum Admin Fee (optional) |
$2 per payment |
| Legislative Cite |
Md. Code Ann., Family Law §§10-128, 10-129, 10-130 |
Top of Page
| Massachusetts |
| Contact Information |
Karen Melkonian
Phone: (617) 626-4204
Email: melkonian@dor.state.ma.us |
| When to Start Withholding |
1st payday more than 3 days after notice |
| When to Send Payment ("within" the # of days stated, after payday) |
3 days; if remitting for 5 or more employees, must send payments electronically |
| Mandatory Deductions |
Federal, state, city taxes, FICA and mandatory public employee deductions |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
Before next payday following termination |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
$1 per payment |
| Legislative Cite |
Mass. Ann. Laws ch. 119A, §12 |
Top of Page
| Michigan |
| Contact Information |
Ryann Moore
Phone: (517) 241-4453
Email: Moorer6@michigan.gov |
| When to Start Withholding |
7 days after service |
| When to Send Payment ("within" the # of days stated, after payday) |
3 days |
| Mandatory Deductions |
Federal, state, city taxes, FICA |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
Promptly |
| How Long to Retain Order After Employee’s Termination |
Until notified by agency; IWN stays in effect even upon return to employment
|
| Maximum Admin Fee (optional) |
No provision |
| Legislative Cite |
M.C.L. §§552.609, 552-611, 552-611a, 552.614
|
Top of Page
| Minnesota |
| Contact Information |
Policy Help Desk
Phone: (800) 657-3890
|
| When to Start Withholding |
1st pay period occurring 14 days after receipt |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
10 days after termination |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
$1 per payment |
| Legislative Cite |
Minn. Stat. § §518A.53 |
Top of Page
| Mississippi |
| Contact Information |
Sherry Taylor, Program Manager of Customer Services
Phone: (601) 359-4592
Email: staylor@mdhs.state.ms.us |
| When to Start Withholding |
1st pay period within 14 days after service |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA, other retirement and disability contributions |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
Promptly |
| How Long to Retain Order After Employee’s Termination |
Do not retain; return copy of order to agency after termination |
| Maximum Admin Fee (optional) |
$2 per payment plus $5 to be withheld each month for DHS (the monthly $5 may be sent in with the withheld obligation). |
| Legislative Cite |
Miss. Code Ann. §93-11-111 |
Top of Page
| Missouri |
| Contact Information |
Matthew Williams
Phone: (800) 585–9234 or (573) 526–8699
Email: Matthew.Williams@dss.mo.gov |
| When to Start Withholding |
2 weeks after mailing or electronic issuance of notice |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
Within 10 days after termination |
| How Long to Retain Order After Employee’s Termination |
Until notified by enforcing authority |
| Maximum Admin Fee (optional) |
$6 per month |
| Legislative Cite |
Section 454.505, RSMo |
Top of Page
| Montana |
| Contact Information |
Julie Bailey
Phone: (406) 444-6893
Email: jbailey@mt.gov |
| When to Start Withholding |
1st pay period after receipt |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA, employment taxes, mandatory retirement and mandatory union dues |
| Exception to Federal CCPA Limits |
50% of disposable income; if income is not wages, earnings or remuneration for personal services, up to 100% of net income (100% of contract proceeds) |
| Allocation of Orders |
State orders take priority over income withholding orders issued by Montana court or court agency of another state. |
| When to Send Termination Notice (of employees with orders only) |
Promptly |
| How Long to Retain Order After Employee’s Termination |
Keep order until notified by IV-D that order is terminated or modified |
| Maximum Admin Fee (optional) |
$5 per month |
| Legislative Cite |
Mont. Code Ann. §§40-5-423 |
Top of Page
| Nebraska |
| Contact Information |
Dan Redler
Phone: (402) 479-5555
|
| When to Start Withholding |
1st pay period after date of notice |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state city taxes, FICA, mandatory retirement |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
30 days after termination |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
$2.50 per month |
| Legislative Cite |
Neb. Rev. Stat. §§42-364.01, 42-364.12, 43-1722, 43-1723, 43-1718.02 (2)(i) |
Top of Page
| Nevada |
| Contact Information |
Customer Service Unit
Phone: (775) 684-0704
|
| When to Start Withholding |
1st pay period occurring 14 days after date notice is mailed |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA, union dues, health care for dependents |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
Timely |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
$3 per payment.
Employer also required to collect $2 per payment (max. $4 per month) to be sent to State Treasurer no less than quarterly per NRS 31A.080(3); $2 fee to be deducted from the income due obligor after withholding of child support.
|
| Legislative Cite |
Nev. Rev. Stat. Ann. §§31.295, 31A.030, 31A.075, 31A.080, 31A.090 |
Top of Page
| New Hampshire |
| Contact Information |
Sarah Kourian
Phone: (603) 271-4750
Email: skourian@dhhs.state.nh.us |
| When to Start Withholding |
1st pay period occurring 14 days after date of notice |
| When to Send Payment ("within" the # of days stated, after payday) |
Payday |
| Mandatory Deductions |
Federal, state, city taxes, FICA |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
15 days after termination |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
$1 per payment |
| Legislative Cite |
N.H. Rev. Stat. Ann. §§458-B:4, 458-B:6 |
Top of Page
| New Jersey |
| Contact Information |
Sara Pascale
Phone: (609) 631-2787
Email: sara.pascale@dhs.state.nj.us |
| When to Start Withholding |
1st pay period ending after postmark date |
| When to Send Payment ("within" the # of days stated, after payday) |
Payday |
| Mandatory Deductions |
Federal, state, city taxes, FICA |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
Promptly |
| How Long to Retain Order After Employee’s Termination |
No law; if employee leaves, notify IV-D |
| Maximum Admin Fee (optional) |
$1 per payment |
| Legislative Cite |
N.J. Stat. §§2A:17-56.8, 2A:17-56.11 |
Top of Page
| New Mexico |
| Contact Information |
Mark Youtzy
Phone: (505) 222-9987
Email: mark.youtzy@state.nm.us |
| When to Start Withholding |
Next payday after service |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA; union dues |
| Exception to Federal CCPA Limits |
50% of disposable income |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
No specific provision; governed by federal requirements to send termination notice “promptly” |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
$1 per payment |
| Legislative Cite |
N.M. Stat. Ann. §§40-4A-6, 40-4A-8 |
Top of Page
| New York |
| Contact Information |
Cheryl Morris
Phone: (518) 474-0549
Email: Cheryl.Morris@otda.state.ny.us |
| When to Start Withholding |
1st pay period after 14 days after service |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, and FICA |
| Exception to Federal CCPA Limits |
An administrative additional amount that is included on all income withholding above and beyond what is stated in the court order, which is included to recover arrears, is capped at 40% of disposable income |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
Promptly |
| How Long to Retain Order After Employee’s Termination |
Return order to issuer if employee terminates |
| Maximum Admin Fee (optional) |
No provision |
| Legislative Cite |
N.Y. Civil Practice Law & Rules §5241 |
Top of Page
| North Carolina |
| Contact Information |
Vickie Odom
Phone: (919) 355-3800
Email: Vickie.Odom@ncmail.net |
| When to Start Withholding |
1st pay period occurring 14 days after receipt |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA, and involuntary retirement contributions |
| Exception to Federal CCPA Limits |
40% of disposable income if one order only; 45% if multiple orders and NCP directly supports other dependents; 50% if multiple orders and no other dependents. |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
Promptly |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
$2 per payment |
| Legislative Cite |
N.C. Gen. Stat. §§110-136.6, 110-136.8 |
Top of Page
| North Dakota |
| Contact Information |
Suzanne "Sam" Witkowski
Phone: (701) 328-3582
Email: sowits@nd.gov |
| When to Start Withholding |
Next payday after receipt of notice |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA |
| Exception to Federal CCPA Limits |
Not to exceed 50% of the obligor's disposable income . . . N.D.C.C. § 14-09-09.16(6) |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
Within 7 business days of termination |
| How Long to Retain Order After Employee’s Termination |
Until notified by child support agency that order has terminated |
| Maximum Admin Fee (optional) |
$3 per month |
| Legislative Cite |
N.D. Cent. Code §14-09-09.16, 14-09-09.10 |
Top of Page
| Ohio |
| Contact Information |
Jacques Saliba
Phone: (614) 752-6561
Email: SALIBJ@odjfs.state.oh.us |
| When to Start Withholding |
Begin the withholding no later than:
(a) Fourteen business days from the date the notice is
mailed to the payor; or
(b) The first pay period that occurs after fourteen
business days from the date the notice is mailed to the payor.
|
| When to Send Payment ("within" the # 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. |
| Mandatory Deductions |
Federal, state, city taxes, FICA |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
10 business days after termination |
| How Long to Retain Order After Employee’s Termination |
Order to be kept on file until notified by IV-D to terminate or to reduce withholding |
| Maximum Admin Fee (optional) |
$2 or up to 1% of payment, whichever is greater |
| Legislative Cite |
Ohio Rev. Code §§3121.03, 3121.033, 3121.034, 3121.037, 3121.18, 3121.19 |
Top of Page
| Oklahoma |
| Contact Information |
Phone: (405) 522-2357
|
| When to Start Withholding |
Next payday after receipt |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA |
| Exception to Federal CCPA Limits |
Not exceeding 50% of disposable income in practice |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
10 days after termination |
| How Long to Retain Order After Employee’s Termination |
Orders to be kept on file indefinitely |
| Maximum Admin Fee (optional) |
$5 per payment; up to $10 per month |
| Legislative Cite |
12 Okla. Stat. §§1171.2, 1171.3 |
Top of Page
| Oregon |
| Contact Information |
Employer Services Central Unit
Phone: (866) 907-2857
Email: ead.staff@doj.state.or.us |
| When to Start Withholding |
1st payday within 5 business days after date of notice |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA, worker’s compensation, statutory pension contributions |
| Exception to Federal CCPA Limits |
50% of disposable income unless noted otherwise; arrears only cases must retain disposable income of 160 hours x federal minimum wage (FMW) before withholding occurs. |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
Next payday |
| How Long to Retain Order After Employee’s Termination |
Until further notice from court or entity issuing notice |
| Maximum Admin Fee (optional) |
$5 per order per month |
| Legislative Cite |
O.R.S 25.411, 25.414, 25.421; The IV-D Child Support Program in Oregon (prepared by Legal Aid Service of Oregon-Central Office, rev. 11-98) |
Top of Page
| Pennsylvania |
| Contact Information |
Diane R. Simmerson
Phone: (717) 783-2569
Email: dsimmerson@state.pa.us |
| When to Start Withholding |
No later than 14 days from the issuance of the notice to the employer. |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
No specific provision; governed by federal requirements to send termination notice “promptly” |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
2% of payment |
| Legislative Cite |
23 Pa. C.S. §4348 |
Top of Page
| Puerto Rico |
| Contact Information |
Silvia Bula-Bula
Assistant IV-D Director
Phone: (787) 767-1500, ext. 2704
Email: sbula@asume.gobierno.pr |
| When to Start Withholding |
7 business days after 1st payday |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
30 days after termination |
| How Long to Retain Order After Employee’s Termination |
Orders to be kept on file until 30 days after termination |
| Maximum Admin Fee (optional) |
Will be stated on order (up to $1 per payment) |
| Legislative Cite |
8 L.P.R.A. §523 |
Top of Page
| Rhode Island |
| Contact Information |
Cathy Collins
Phone: (401) 458-4403
Email: ccollins@cse.state.ri.us
|
| When to Start Withholding |
1 week from date received |
| When to Send Payment ("within" the # of days stated, after payday) |
7 days |
| Mandatory Deductions |
Federal, state, city taxes, FICA and Medicare taxes |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
10 days after termination |
| How Long to Retain Order After Employee’s Termination |
Order remains in effect until modified or terminated by court |
| Maximum Admin Fee (optional) |
$2 per payment |
| Legislative Cite |
R.I. Gen. Laws §§15-5-24, 15-16-5.1, 15-16-9, 15-16-10, 15-16-12 |
Top of Page
| South Carolina |
| Contact Information |
Gordon Moseley
Phone: (803) 898-9339
Email: Gordon.Moseley@dss.sc.gov |
| When to Start Withholding |
Next pay period after service |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA, other retirement deductions, disability contributions |
| Exception to Federal CCPA Limits |
None |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
20 days after termination |
| How Long to Retain Order After Employee’s Termination |
If employee leaves, employer’s responsibility ends |
| Maximum Admin Fee (optional) |
$3 per payment |
| Legislative Cite |
S.C. Code Ann. §20-7-1315 |
Top of Page
| South Dakota |
| Contact Information |
Carmin Sommer
Phone: (605) 773-3641
Email: carmin.sommer@state.sd.us |
| When to Start Withholding |
1st payday after receipt |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Deductions |
Federal, state, city taxes, FICA, Medicare, health insurance premiums for dependents as ordered and statuatory pension contributions. |
| Exception to Federal CCPA Limits |
50% of disposable income; total amount of arrearage may be withheld from property, money and credits or other income not listed |
| Allocation of Orders |
Prorate |
| When to Send Termination Notice (of employees with orders only) |
5 days after termination |
| How Long to Retain Order After Employee’s Termination |
No law or policy |
| Maximum Admin Fee (optional) |
Effective 7-1-2004: up to $3.00 per month |
| Legislative Cite |
S.D. Cod. L. §§25-7A-32, 25-7A-34, 25-7A-35, 25-7A-36 |
Top of Page
| Tennessee |
| Contact Information |
Elsie Rhodes, Coordinator
Phone: (615) 313-5761
Fax: (615) 532-2791
Email: Elsie.Rhodes@state.tn.us |
| When to Start Withholding |
14 days after date of the order |
| When to Send Payment ("within" the # of days stated, after payday) |
7 business days |
| Mandatory Ded | |