North Carolina ...... public Hospitals: $1.00 for each deduction North Dakota ...... $10 paid by creditor Ohio ...... $3.00 per pay period Oklahoma ...... $10 for answering summons Oregon ...... $2.00 per week, assessed after garnishment has been paid off. ...... $5 from landlord amount Puerto Rico ...... no provision Rhode Island ...... $5.00 for each garnishment served South Carolina ...... no provision South Dakota ...... $15 paid by creditor Tennessee ...... may deduct $5.00 for state employees ...... $10.00 per month under state Employer or federal wage attach- ments (i.e. student ) Utah ...... $10 for single garnishment and $25 for continuing Reimbursement garnishment, paid by the creditor Vermont ...... $10 or $50 paid by creditor Guide for Child Virginia ...... $10 for each garnishment summons served Washington ...... $20 for first answer and $10 at the time second answer Support and is submitted West Virginia ...... no provision Wisconsin ...... $15 paid by creditor for garnishment summons Garnishment Wyoming ...... no provision

ADP is not responsible for any inaccuracies contained in this guide. Wage deduction regulations are always subject to change. Processing

Federal Law does not prohibit you from collecting fee, look at state law. . c n .

ADP has about 540,000 clients; pays 1-in-6 U.S. employees I c , n

– and approximately 31 million worldwide on their payday and P I D A printed and delivered over 52 million year-end statements in , 3 g

North America. Electronically moved over $1 trillion in client tax, 1 t 0 n h i 2 direct deposit, and related client funds in fiscal 2009. g s i ' r s y p e o

Call on ADP for accurate and timely handling of your payroll c C o 8 d

requirements…to withhold the , make the tax deposits and r r A 6 S a P 0 prepare/file your wage and tax reports. U v 7 a n e i 0 t l a d

Call our toll-free number, 1.800.CALL ADP (1.800.225.5237) or visit u J e D t o n us at www.ADP.com N i B c , r i P t d P a n 3 D 7 The ADP Logo and ADP are registered trademarks of ADP, Inc. a m l 0 A - e o

'2010, ADP, Inc. 2 e t s 7 1 n u o - 3 A O R 0 PAYROLL SERVICES – BENEFITS ADMINISTRATION – RETIREMENT PLAN SERVICES HR INFORMATION MANAGEMENT – TAX & COMPLIANCE MANAGEMENT TIME & LABOR MANAGEMENT – PROFESSIONAL EMPLOYER ORGANIZATION PRE- SCREENING – SMALL BUSINESS SOLUTIONS CHILD SUPPORT ORDERS: Michigan ...... In come submitted by electronic The following table indicates which states have a means: $1 each payment, provision for the reimbursement of employer administra - but not to exceed $2 per tive costs related to garnishment orders. Fee For Employer’s Administrative Costs month. Income submitted by other means: $2 each Most states allow an employer to charge a fee to the payment, but not to exceed State Maximum Employer Fee employee for the administrative costs of processing a $4 per month court-ordered support withholding. Minnesota ...... $1.00 per remittance Alabama ...... no provision Mississippi ...... $2.00 per remittance Alaska...... $5.00 per order for student The fee is deducted from the employee’s wages, not Missouri ...... $6.00 per month loans wage attachments from the support payment. However, the combined amount Montana ...... $5.00 per month Arizona ...... $5.00 per payment of employer fee and support payment may not exceed the Nebraska ...... $2.50 per month Arkansas ...... $2.50 per payment deduction limit set by the federal Consumer Nevada ...... $3.00 per remittance California ...... $1.50 per payment Protection Act or the state’s debtor protection laws, New Hampshire ...... $1.00 per remittance Colorado ...... no provision whichever is more favorable to employees. New Jersey ...... $1.00 per remittance Connecticut ...... no provision New Mexico ...... $1.00 per remittance If the support withholding by itself meets or exceeds Delaware ...... no provision NewYork ...... no provision Federal limits, an employer may reduce the amount with - District of Columbia ...... $2.00 per payment North Carolina ...... $2.00 per remittance held for support in order to collect the administrative fee. It ...... $5.00-first deduction; North Dakota ...... $3.00 per month is advisable to explain why the withholding was reduced by $2.00-thereafter Ohio ...... greater of $2.00 or 1% of the submitting a note with the remittance. If there is a deficiency amount remitted Georgia ...... $25 or 10%; whichever between the amount withheld and the ordered support Oklahoma ...... $5.00 per remittance, not to is greater, but not to payment, the employer may charge the employee fee later exceed $10.00 per month exceed $50 as funds become available. Oregon ...... $5.00 per month Guam ...... no provision The maximum fee that a state allows usually is Pennsylvania ...... 2% of the remittance Hawaii ...... no provision shown on the court’s notice of withholding, and is on the Puerto Rico ...... will be stated on order Idaho ...... no provision following table. Rhode Island ...... $2.00 per remittance Illinois ...... 2% of amount required South Carolina ...... $3.00 per remittance to be deducted State Maximum Employer South Dakota ...... $3.00 per month Indiana ...... $12 per garnishment notice Fee Deduction Tennessee ...... up to 5% of remittance not to or 3% of order; whichever exceed $5.00 is greater. Payable half by Alabama ...... $2.00 per month Texas...... $10.00 per month employee; half by creditor Alaska ...... $5.00 per remittance Utah ...... one time fee of $25.00 payable Iowa ...... no provision Arizona ...... greater of $1.00 per pay period over several pay periods Kansas ...... $10 for each 30-day period for or $4.00 per month Vermont ...... $5.00 per month which income is withheld Arkansas ...... $2.50 per pay period Virginia ...... $5.00 per remittance Kentucky ...... no provision California ...... $1.50 per remittance Washington ...... $10.00 for the first remittance; Louisiana ...... $3.00 per remittance Colorado ...... $5.00 per month thereafter $1.00 per remittance Maine ...... $1.00 from amount withheld West Virginia ...... $1.00 per remittance Connecticut ...... no provision prior to remittance Wisconsin ...... $3.00 per remittance Delaware ...... no provision Maryland ...... no provision Wyoming ...... $5.00 per remittance District of Columbia...... $2.00 per remittance Massachusetts ...... no provision Florida ...... $5.00 for first deduction; Michigan ...... $6.00 paid by creditor, at the thereafter $2.00 per remittance time writ is served Georgia ...... $25 for the first deduction; WAGE GARNISHMENT ORDERS: Minnesota ...... $15 paid by creditor, at the thereafter $3.00 per remittance time of writ is served Guam ...... no provision Mississippi ...... no provision Hawaii ...... $2.00 per remittance Fee for Employer’s Administrative Costs Missouri ...... $8.00 or 2% of garnishment, Idaho ...... $5.00 per remittance whichever is greater Garnishment procedures enable creditors to obtain Illinois ...... $5.00 per month Montana ...... no provision a court order to withhold some portion of an individual’s Indiana ...... $2.00 per remittance Nebraska ...... no provision wages for the payment of a .The court order is directed Iowa ...... $2.00 per remittance Nevada ...... $3.00 up to $12 a month. to the employer in order to reach the employee’s wages Kansas ...... lesser of $5.00 per pay period $5.00 included with writ; paid before they are paid. Some states provide for an administra - or $10 per month by creditor tive fee to reimburse such employers for their efforts. Kentucky ...... $1.00 per remittance New Hampshire ...... no provision Louisiana ...... $5.00 per pay period Unlike the administrative fees for child support, which New Jersey ...... 5% of amt deducted from Maine ...... $2.00 per remittance are generally collected from the employee, state law may creditor funds Maryland ...... $2.00 per remittance direct the administrative fee for a commercial garnishment New Mexico ...... court will award you cost Massachusetts ...... $1.00 per remittance to be paid by the creditor.The fee may be deducted from NewYork ...... no provision the payment to the creditor, or paid to the employer at the outset when the withholding order is served.