2416 Wage Attachments and Levies

Document purpose

To identify the circumstances under which the University will make deductions, other than statutory tax deductions, from an employee’s pay without the employee’s consent.

effective

July 2019

revised

May 2022

Reviewed

May 2023

Responsible Office

Comptroller

Approval

Comptroller

Policy

  1. The University is required, by law, to execute, with or without the employee’s consent, all legal wage assignments such as tax levies, garnishments, notice of child support or other court-ordered wage attachments, subject to the terms described in each individual instrument.

  2. Upon receipt of an Internal Revenue Service Levy, the Payroll Department will send a copy of the levy by first-class mail to the employee’s home address currently listed in Workday.  This form must be completed and returned to the Payroll Department within five working days, or the Payroll Department will begin to deduct the levied amount without regard to the employee’s claimed dependent exemptions.

  3. Court-ordered wage attachments will be deducted, based on the information provided by the court, in the payroll cycle immediately following receipt of the attachment.

  4. The Payroll Department will use its best efforts to ensure that the deductions do not exceed statutory limits and that timely payments are made to the respective agencies. 

  5. The Payroll Department will treat wage attachments and levies as confidential information, which will be handled in accordance with the University’s policy on confidentiality of records.  (See Policy No. 201 Confidentiality of Records, in the Human Resources Policy Manual.)

  6. The Payroll Department may charge the employee an administrative fee for processing the wage withholding order each pay period. The maximum amount is set by state law, and the fee will be withheld from the employees’ other wages.