Garnishment Workbook - Excel by N2ag2yc

VIEWS: 90 PAGES: 16

									OSPS is not qualified to interpret IRS, DOE, OAR and ORS codes/rules/statutes. If you have questions or concern you may

This worksheet is provided to Oregon State Agency payroll staff.

If you are uncertain about information provided, please contact the garnishor. Please notify OSPS if your
research reveals that there are errors within the spreadsheet(s); include the contact person to whom you
spoke, if applicable.

References are included in each spreadsheet and agency payroll staff are encouraged to refer to them.

There are phone numbers listed on the Child Support and Department of Education spreadsheets which may
prove helpful.

OAR 18.618 Property not subject to garnishment.
(1)(a) Notwithstanding ORS 18.615, the following are not garnishable property:
(A) Equitable interests, except to the extent allowed under ORS chapter 130.
(B) Property in the custody of the law.
(C) Property in the possession of a conservator.
(D) Property in the possession of a personal representative that constitutes the subject matter of a trust contained in a duly p
decedent.
(E) If a residential landlord is the garnishee, property in the possession of a residential landlord that is held as a security depo
ORS 90.300.
(F) The right of a seller under a land sale contract, as defined by ORS 18.960, to receive payments that are due more than 45
garnishment is delivered.
(G) Amounts in an account in a financial institution that are not subject to garnishment under ORS 18.784.
(H) An identification document, such as a driver license, passport, birth certificate or Social Security card.
(b) If a garnishee holds any property described in paragraph (a) of this subsection, the garnishee must note in the garnishee r
18.680 that the garnishee holds the property, but may not deliver the property to the garnishor.
(2)(a) Notwithstanding ORS 18.615, wages owing by a garnishee to a debtor for a specific pay period are not garnishable prop
(A) The writ is delivered within two business days before the debtor’s normal payday for the pay period;
(B) When the writ is delivered to the garnishee, the debtor’s wages are paid by direct deposit to a financial institution, or the
Oregon Department of Administrative Services or an independent contractor as defined in ORS 670.600 as payroll administra
payroll; and
(C) Before the writ is delivered to the garnishee, the garnishee issued instructions to the financial institution or the payroll ad
debtor for the pay period.
(b) If a garnishee owes any wages as described in paragraph (a) of this subsection, the garnishee must so note in the garnishe
ORS 18.680.
(3) Notwithstanding any other provision of law, if a voluntary or involuntary bankruptcy petition has been filed by or on beha
writ of garnishment could be issued under ORS 18.605, the garnishment of any property of the debtor in the garnishee’s pos
stions or concern you may wish to seek legal advise.




 a trust contained in a duly probated will of a

at is held as a security deposit or prepaid rent under

 that are due more than 45 days after the writ of




must note in the garnishee response required by ORS

 od are not garnishable property if:

a financial institution, or the garnishee uses the
70.600 as payroll administrator for the garnishee’s

 institution or the payroll administrator to pay the

must so note in the garnishee response required by

has been filed by or on behalf of the debtor after a
ebtor in the garnishee’s possession, control or
                                                                  Child Support


                            Child Support Withholding Order Worksheet
                                    Notice to Withhold Income

    Name:                                                                                    OR#

  Computing Disposable Income
             Do not enter info in shaded areas.                                     $            -    < Federal Tax                         ORS 18.375 Disposabl
                  They contain formulas.                                            $            -    < State Tax                           an individual's income
                                                                                    $            -    < WBF (Workers Benefit Fund)          any amounts required
                   Enter Gross Income for Pay Period ORS 18.735 $              -    $            -    < EE Social Security                  mandatory deduction
                           Total Taxes and other Deductible Amounts $          -    $            -    < EE Medicare                         income tax, social sec
                                                                                                                                            compensation (and an
                                          Total Disposable Income $            -                                                            payments).

  Computing Income Withholding                                                                                                              http://www.oregonch
                                Total Disposable Income for Obligor: $         -                                                            olding_faqs.shtml
                                   Current Support Amount OR (a): $            -
                       50% of Obligor's Total Disposable Income (b): $         -
                                              Smaller of (a) OR (b): $         -
          Amount(s) Previously Withheld This Month (Monthly EEs): $            -        Only if paying a monthly EE with additional wages
                                                                                    during Run 2 (See Note) ^^
                          Employer Court-Ordered Health/Dental Ins: $          -


                                   Balance Due This Pay Period      $          -
  Important References:
  ORS Volume 1 Chapter 18 - Judgments
  >>> Please Address All Child Support Questions To The Employer Services Central Unit at (503) 378-2868
       Or Visit: www.oregonchildsupport.gov
  Follow this link for Employer FAQs:
     http://www.oregonchildsupport.gov/employers/withholding_faqs.shtml
  >>> Alert: For Out of State Child Support Withholding Orders:
  Question: The notice from another state references the issuing
  state's laws instead of Oregon laws. Which do I follow?
  Follow the withholding laws of the state in which the employee works with regard to:
    •Employer Fee (maximum allowed)
    •Employer Fee frequency
    •Disposable earnings exclusion
    •Exceptions to Federal CCPA limits
    •Allocation of multiple orders
    •Exception to 7 business day remittance-- Order Retention when employee terminates
    •Maximum withholding amounts
  If your employee works in different states, follow the laws of the state that you report quarterly
  payroll earnings to.

  ^ For Monthly EEs: If you include a prior support payment made during Run 1 but
  you don't include the gross income and taxes paid, from which that amount was
  taken, you may withhold the wrong amount during Run 2. Be alert to the fixed
  amount specified in the support order to prevent over withholding.




Child Support 9/11/2012
                                                    Child Support




                          ORS 18.375 Disposable income is defined as the part of
                          an individual's income remaining after the deduction of
                          any amounts required to be withheld by law. In Oregon
                          mandatory deductions are: federal, state and local
                          income tax, social security, Medicare, workers'
                          compensation (and any statutory retirement
                          payments).

                          http://www.oregonchildsupport.gov/employers/withh
                          olding_faqs.shtml




Child Support 9/11/2012
                                                                      Creditor


                                              Creditor Garnishment Worksheet
                                                 Notice to Withhold Income

      Name:                                                                                       OR#

   Computing Disposable Income
               Do not enter info in shaded areas.                                        $             -   < Federal Tax
                    They contain formulas.                                               $             -   < State Tax
                                                                                         $             -   < WBF (Workers Benefit Fund)
                    Enter Gross Income for Pay Period ORS 18.735** $                -    $             -   < EE Social Security
                             Total Taxes and other Deductible Amounts $             -    $             -   < EE Medicare


                                            Total Disposable Income $               -
   Computing Income Withholding
                                   Total Disposable Income for Obligor $            -
                        Normal Exemption (75% of Disposable Inc)(a) $               -
                       Minimum Monthly/Semi-Monthly Exemption (b) $                 -         936.00       Mo = 936.00; 2x/mo = 468.00 - ORS 18.840 ^
               Wages Exempt from Garnishment - Greater of (a) or (b) $              -
                                                  Nonexempt Wages $                 -
                           Amount Withheld Pursuant to Support Order $              -
                            Withholding for Another Writ with Priority $            -
                         Wages Subject to This Creditor Garnishment $               -
            Amount(s) Previously Withheld This Month (Monthly EEs): $               -        Only if paying a monthly EE with additional wages
                                                                                        during Run 2 (See Note) ^^
                             Balance Due Creditor This Pay Period       $           -
   Important References:
   ** ORS 18.735(2): ... Each time there is any change in the debtor’s pay period or any change in the
   amount paid to the debtor during the debtor’s pay period, the garnishee must complete a new
   wage exemption calculation form and mail a copy of the completed form along with the payment.

   ORS Volume 1 Chapter 18 - Judgments
           Note: 18.854
   HB 2600 & 2682 - Exempt Disposable Earnings Outlined in Amended ORS 18.385(2)(a)(b)(c)(d)
     http://www.leg.state.or.us/11reg/measures/hb2600.dir/hb2682.en.html
   ^ This Spreadsheet and Minimum Exempt Amounts per ORS 18.840 - Wage Exemption Calculation Form .
     For payments for less than semi-monthly, consult ORS 18.840 for exempt amounts.
   ^^ For Monthly EEs: If you include an amount withheld during Run 1 but you don't
   include the gross income and taxes paid, from which that amount was taken, you
   may withhold the wrong amount during Run 2. Be alert to any writ/order that
   specifies a fixed monthly amount.




Creditor 9/11/2012
                                            Creditor




                     ORS 18.375: Disposable income is defined as the part of
                     an individual's income remaining after the deduction of
                     any amounts required to be withheld by law. In Oregon
                     mandatory deductions are: federal, state and local
                     income tax, social security, Medicare, workers'
                     compensation (and any statutory retirement
                     payments).




Creditor 9/11/2012
                                                              U.S. DOE Student Loan


             U.S. Dept of Education Student Loan Garnishment Worksheet
                              Notice to Withhold Income

   Name:                                                                                   OR#

 Computing Disposable Income
            Do not enter info in shaded areas.                                    $            -    < Federal Tax
                 They contain formulas.                                           $            -    < State Tax
                                                                                  $            -    < WBF (Workers Benefit Fund)
                                                                                  $            -    < EE Social Security
                              Enter Gross Income for Pay Period $            -    $            -    < EE Medicare                         FYI - Code of Federa
                         Total Taxes and other Deductible Amounts $          -    $            -    < Health Ins. Premiums
                                                                                                                                          31 CFR § 285.11(c) D
                                         Total Disposable Income $           -                                                            the debtor’s compen
 Computing Income Withholding                                                                                                             to, salary, bonuses,
                                                                                                                                          from an employer re
                               Total Disposable Income for Obligor $         -
                                                                                                                                          health insurance pre
                                              25% Disposable Pay $           -
                                                                                                                                          required by law to b
                       Amount Withheld Pursuant to Support Order $           -                                                            section, ‘‘amounts r
                         Withholding for Another Writ with priority $        -                                                            include amounts for
                          Total Withholding Pursuant to Order / Writ $       -                                                            taxes and withholdin
                         Total Subject to Withholding this month (a) $       -                                                            amount withheld pu
                   Income Subject to Student Loan Garnishment (b) $          -         15.00%       < 10% if necessary (Per Order)
      Disposable Income minus Monthly/Semi-Monthly Exemption (c) $           -        $942.50       < Mo = 942.50; 2x month = 471.25 ^
                                                Lesser of (a)(b)(c) $        -
         Amount(s) Previously Withheld This Month (Monthly EEs): $           -        Only if paying a monthly EE with additional wages
                                                                                 during Run 2 (See Note) ^^
                                  Balance Due This Pay Period       $        -
 Important References:
 Higher Education Act
 Code of Federal Regulations 31 CFR § 285.11(c) (page 33 of 43)    2011 Edition
 U.D. Department of Education Employer Handbook
 ^ This spreadsheet and Exemption Amounts is Formatted per Standard Form 329C, Prescribed by 31 CFR 285.11
 ^^ For Monthly EEs: If you include an amount withheld during Run 1 but you don't
 include the prior gross income and taxes paid, from which that amount was taken,
 you may withhold the wrong amount. Be alert to any writ/order that specifies a
 fixed monthly amount.
 CCPA Limits
    http://www.dol.gov/whd/regs/compliance/whdfs30.pdf
 Questions?
 If you have any questions, please contact ED's Administrative
 Wage Garnishment Compliance Branch (AWG/NCE) at (404) 562-
 6013 or email us at fsa.awg@ed.gov.




U.S. DOE Student Loan 9/11/2012
                                                     U.S. DOE Student Loan




                                  FYI - Code of Federal Regulations:


                                  31 CFR § 285.11(c) Disposable pay means that part of
                                  the debtor’s compensation (including, but not limited
                                  to, salary, bonuses, commissions, and vacation pay)
                                  from an employer remaining after the deduction of
                                  health insurance premiums and any amounts
                                  required by law to be withheld. For purposes of this
                                  section, ‘‘amounts required by law to be withheld’’
                                  include amounts for deductions such as social security
                                  taxes and withholding taxes, but do not include any
                                  amount withheld pursuant to a court order.




U.S. DOE Student Loan 9/11/2012
                                       Oregon Department of Revenue
                                        Tax Garnishment Worksheet

   Name:                                                                                       OR#

Computing Disposable Income                                                                                                                   Disposable income
           Do not enter info in shaded areas.                                         $            -    < Federal Tax                         individual's income
                They contain formulas.                                                $            -    < State Tax                           any amounts requir
                                                                                      $            -    < WBF (Workers Benefit Fund)          Oregon mandatory
                  Enter Gross Income for Pay Period ORS 18.735 $               -      $            -    < EE Social Security                  local income tax, so
                         Total Taxes and other Deductible Amounts $            -      $            -    < EE Medicare                         compensation and a
                                                                                                                                              payments.
                                         Total Disposable Income $             -
Computing Income Withholding
                                Total Disposable Income for Obligor $          -
                    Disposable Income Subject to This Garnishment $            -           25.00%       Change % if necessary (rare)
                 Normal Wage Exemption - 75% Disposable Income $               -      ^
                                               Nonexempt Wages $               -
               Amount withheld for writ / garnishment with priority $          -      DO NOT include support withholding ^^
         Amount(s) Previously Withheld This Month (Monthly EEs): $             -          Only if paying a monthly EE with additional wages
                                                                                      during Run 2 (See Note) ^^^
                                  Balance Due This Pay Period      $           -
Important References:
ORS Volume 1 Chapter 18 - Judgments
        Note: 18.854
^ This Spreadsheet per OAR 137-060-0260 - Wage Exemption Calculation Form:
  State Tax - Wage Exemption Calculation Form OAR 137-060-0260
http://www.doj.state.or.us/oregonians/garnishment.shtml
^^ DO NOT Include Support Orders: (2) Under ORS 18.385(4), the maximum
disposable earnings subject to garnishment is reduced by an order to withhold
wages for child or spousal support under ORS 25.378, 419B.408 or 419C.600 or ORS
Chapter 110. Normally, any other existing garnishments would then be limited to 25
percent of disposable earnings after subtracting the order to withhold wages.
However, ORS 18.385(6) specifies that, for garnishments to pay state tax debt, the
provisions of ORS 18.385(4) do not apply. Therefore, a garnishment to pay state tax
debt would be calculated upon disposable earnings and not reduced by an order to
withhold child or spousal support.

^^^ For Monthly EEs: If you include a garnishment amount made during Run 1 but
you don't include the prior gross income and taxes paid, from which that amount
was taken, you will under withhold the current payment. Be alert to any levy that
specifies a fixed monthly amount.




Revenue Tax 9/11/2012
                        Disposable income is defined as the part of an
                        individual's income remaining after the deduction of
                        any amounts required to be withheld by law. In
                        Oregon mandatory deductions are: federal, state and
                        local income tax, social security, Medicare, workers'
                        compensation and any statutory retirement
                        payments.




Revenue Tax 9/11/2012

								
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