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Attachment of earnings
Deduction tables
The following tables should be used when calculating the amount you should deduct from the employee's net earnings.
Net earnings
Net earnings are earnings after the deduction of:
- income tax
- class 1 national insurance contributions
- superannuation contributions and
- any deduction with a higher priority than the AOE
Earnings are defined as:
- wages or salary (including any fees, bonus, commission, overtime pay or other payments in addition to wages or salary payable under a contract of service)
- statutory sick pay
Earnings do not include:
- pay and allowances of members of the armed forces (other than that paid by an employer to a person as a special a member of a reserve force)
- statutory maternity/paternity pay, and statutory adoption pay (note that it is statutory payments that are not included – contractual payments are included)
- tax credits
- allowances payable in respect of disablement or disability
Table 1: Monthly paid employees
| Net earnings | Percentage payable | Minimum amount | Maximum amount |
|---|---|---|---|
| Up to £300 | No deduction | £0.00 | £0.00 |
| Over £300 but not more than £550 | 3% | £9.00 | £16.50 |
| Over £550 but not more than £740 | 5% | £27.50 | £37.00 |
| Over £740 but not more than £900 | 7% | £51.80 | £63.00 |
| Over £900 but not more than £1420 | 12% | £108.00 | £170.40 |
| Over £1420 but not more than £2020 | 17% | £241.40 | £343.40 |
| Over £2020 | 17% in respect of the first £2020 and 50% in respect of the remainder | £343.40 | Unlimited |
Table 2: Weekly paid employees
| Net earnings | Percentage payable | Minimum amount | Maximum amount |
|---|---|---|---|
| Up to £75 | No deduction | £0.00 | £0.00 |
| Over £75 but not more than £135 | 3% | £2.25 | £4.05 |
| Over £135 but not more than £185 | 5% | £6.75 | £9.25 |
| Over £185 but not more than £225 | 7% | £12.95 | £15.75 |
| Over £225 but not more than £335 | 12% | £27.00 | £40.20 |
| Over £335 but not more than £505 | 17% | £56.95 | £85.85 |
| Over £505 | 17% in respect of the first £505 and 50% in respect of the remainder | £85.85 | Unlimited |
Table 3: Daily paid employees
| Net earnings | Percentage payable | Minimum amount | Maximum amount |
|---|---|---|---|
| Up to £11.00 | No deduction | £0.00 | £0.00 |
| Over £11 but not more than £20 | 3% | £0.33 | £0.60 |
| Over £20 but not more than £27 | 5% | £1.00 | £1.35 |
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