You may have received an Attachment of Earnings Order from us for one of your staff.

The document you have received is a legal document and it is in a prescribed format that we are unable to change.

This page will explain the process and the legal information around the attachments.

We will provide as much information as we hold for your employees. This is usually their full name and address, but may also include their National Insurance Number and Date of Birth. We will also provide details of the debt that they owe and the number of deductions to be made (this will be 1 or 2).


What do I need to do?

You will need to calculate the amount to be deducted, based on the information below, and arrange for this to be taken out of your employees earnings and paid to the bank account detailed on the letter we have sent you.

Deductions should be made each pay day until the total amount has been paid.


What if that person no longer works for me, or never did?

If the employee has moved on, or has never been in your employment, you need to let us know within 14 days, using the contact details supplied on the letter we have sent you. After this you no longer need to do anything.


When do I need to start making deductions?

Deductions should begin as soon as possible after the order has been received. We must receive the deducted amounts by the 25 day of the month following the month in which the deduction was made.

As well as the deducted amount, you can deduct £1 per transaction from your employee's salary towards your administration costs. A statement of the total amount deducted (including the £1 administrative costs) should be given to your employee.


What do you mean by 'earnings?'

'Earnings' refers to:

  • wages or salary (including any fees, bonus, commission, overtime pay or other additions to wages or salary payable under a contract of service)
  • statutory sick pay

Earnings do not include:

  • public departments of the Government of Northern Ireland or of a territory outside the United Kingdom sums
  • armed forces pay and allowances
  • social security benefits or allowances (including maternity pay)
  • disability benefits or allowances
  • wages payable to a person as a seaman, other than as a seaman of a fishing boat
  • youth training allowances

How do I know how much to deduct?

The amount to be deducted depends on the total net earnings received by the employee. The first deduction is the percentage of their net wage. The second deduction is the percentage of their remaining net wage after the first deduction has been taken. Please use the table below to calculate the deduction amounts:

Daily Earnings after taxWeekly Earning after taxMonthly Earnings after taxPercentage of earnings taken
Up to £11Up to £75Up to £3000%
£11 to £20£75 to £135£300 to £5503%
£20 to £27£135 to £185£550 to £7405%
£27 to £33£185 to £225£740 to £9007%
£33 to £52£225 to £355£900 to £142012%
£52 to £72£355 to £505£1,420 to £2,02017%
Over £72Over £505Over £2,02017 - 50%*

* We'll take 17% of the first:

  • £72 for daily earnings
  • £505 for weekly earnings
  • £2,020 for monthly earnings

Then we'll take 50% of any money earned over these amounts for that day, week or month.


Examples

Mr A is 30 years old and works 40 hours per week for national minimum wage. His monthly take home pay is £1,262.49. We have requested 2 attachments to his earnings:

  • Attachment 1 - £151.50 (12% of £1,262.49)
  • Attachment 2 - £133.32 (12% of £1,110.99)

Total monthly deduction to be taken = £284.82.

Mr B is 38 and works 37 hours per week at £11.00 per hour. He pays 5% towards his pension. His monthly take home pays is £1,423.55. We have requested 2 attachments to his earnings:

  • Attachment 1 - £241.91 (17% of £1,423.55)
  • Attachment 2 - £141.80 (12% of £1,181.64)

Total monthly deduction to be taken = £383.71

Mrs C is 50 and earns £25,000.00 per year. Her monthly take home pay is £1,711.47. We have requested 2 attachments to her earnings:

  • Attachment 1 - £290.95 (17% of £1,711.47)
  • Attachment 2 - £241.49 (17% of £1,420.52)

Total monthly deduction to be taken = £532.44

Miss D is 45 and earns £2,900.00 per month or £34,800 per year. She takes home £2,266.80 monthly. We have requested 1 attachment to her earnings:

  • Attachment - £466.80 (17% of £2,020.00 and 50% of the remaining £246.80)

Total monthly deduction to be taken = £466.80

Where can I get more information?

If you need any additional information, or help with arranging the deduction, please email us at council.tax@swdevon.gov.uk.