EMPLOYER WITHHOLDING INFORMATION

           

       

       

 

 

OVERVIEW:

 

Income withholding is an administrative or court ordered deduction of child and medical support obligations from a parent's income. The employer (or other source of income, i.e., banks, unemployment compensation, workers' compensation, etc.) deducts the specified amount each pay period and sends the payment to the Ohio Child Support Payment Central (CSPC) at:

 

Ohio CSPC

P.O. Box 182394

Columbus, OH 43218-2394

 

Income is defined as "any form of monetary payment, including personal earnings; workers' compensation payments; unemployment compensation benefits....; pensions, annuities; allowances; private or governmental retirement benefits; disability or sick pay; insurance proceeds; lottery prize awards; federal, state, or local government benefits...; any form of trust fund or endowment; lump sum payments; and any other payment in money." [O.R.C. 3121.01]

 

HOW MUCH CHILD SUPPORT CAN BE WITHHELD UNDER LAW?:

 

The amount to be withheld for child support may not exceed the limitations which are set by the Consumer Credit Protection Act (CCPA).  Of the employee’s take home pay you cannot withhold more than 50% if he/she is supporting another spouse, dependent child, or both (other than the party specified on the withholding notice); 60% if he/she is not supporting someone else; and an additional 5% shall be withheld above the maximum amount permitted if the obligor is twelve (12) or more weeks in arrears.  For unemployment benefit withholding, no more than 50% may be deducted.

 

REQUIRED TIME FRAMES FOR SUBMITTAL OF PAYMENTS:

 

Income providers are responsible to begin deducting child support immediately (but no later than the first pay period occurring 14 business days after the date of the notice) upon receipt of a notice of income withholding, known as JFS 04047.  Employers are to withhold and remit funds for child support immediately (but no later than 7 business days from the date that it is withheld).

 

HOW DO I CALCULATE WITHHOLDING BASED ON MONTHLY ADMINISTRATION:

 

You do not have to vary your pay cycle to be in compliance with the support order.  If your pay cycle does not match the ordered support payment cycle, use the following to determine how much to withhold:

 

  • If pay cycle is weekly, multiply monthly amount by 12 and divide by 52

 

  • If pay cycle is every other week, multiply monthly amount by 12 and divide by 26

 

  • If pay cycle is twice monthly, multiply monthly amount by 12 and divide by 24

 

HOW TO CALCULATE MULTIPLE ORDER DEDUCTIONS:

 

An employer may have an employee who has more than one case and order and therefore will receive multiple order/notices to withhold income. Federal law requires that some money will be paid to each order for current support. The employer may need to prorate the amount due. The following link will provide you with an easy calculator designed to assist you when you received multiple withholding orders for an employee www.ocda.us.

 

NATIONAL MEDICAL SUPPORT NOTICE (NMSN):

 

Upon receipt of the NMSN, the employer is required to review Part A of the document and determine, within 20 business days, whether the form can be completed and returned to the CSEA or if Part B needs to be forwarded to the Plan Administrator.  It is important that the individual completing the document, sign date and provide a telephone number on the form.  If family health care coverage is available, you are required to send Part B to the Plan Administrator no later than 20 business days after receipt.  Upon notification from the plan administrator that the child/ren are enrolled, you are required to either withhold from the employee’s wages the amount required for the health plan or complete section 4 to notify the agency that enrollment cannot be completed because of the limitations of withholding.  If the plan administrator notifies you that the employee is subject to a waiting period that expires more than 90 days from the date of its receipt of Part B, you are required to notify the issuing agency of the required waiting period and estimated enrollment time frames. 

 

Additional web sites and information fact sheets to assist you with other withholding question can be found at these links:

 

www.ocda.us

 

www.expertpay.com

 

http://jfs.ohio.gov/ocs/