Attachment of earnings
Any attachment of earnings orders will confirm the:
- name and payroll number (if known) of the employee who owes Council Tax
- amount that needs to be paid
- Council Tax reference number you need to use as a payment reference
Deductions
Deductions should begin as soon as possible after the order has been received. We must receive the deducted amounts by the 18th 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 administrative costs. A statement of the total amount deducted (including the £1 administrative costs) should be given to your employee.
Deductions should be made each pay day until the total amount has been paid.
If the employee has moved on or has never been in your employment, you need to let us know within 14 days and then you no longer need to do anything.
Earnings
Earnings include:
- 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
- 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