Attachment of earnings

Employee's guide

The process starts when your employer receives an attachment of earnings order. The order states your name and address and the amount you owe. It orders your employer to calculate the deductions in accordance with the legislation and the deduction tables. 

Your employer’s duties

Your employer must start making the deductions as soon as possible after receiving the order. They must inform you in writing about each deduction, and either the total deductions made to date or the outstanding balance to be repaid to the council, when you are given your pay slip.  

Calculating deductions

Your employer should make a deduction against your take-home pay, this is also referred to as your net earnings.

How much should be deducted

Once your employer has worked out your net earnings, they will calculate how much should be deducted based on the government standards.

You can use the deduction tables to calculate how much should be deducted. You can also refer to the example calculations to find out how the deductions are applied for both regular and irregular pay cycles.

Administration costs

Your employer is entitled to deduct £1 towards their administration costs from your earnings each time they make a deduction.

This amount must be included when your employer notifies you about deductions made.

Your duties

You must write to us within 14 days of being asked to do so, giving:

  • the name and address of your employer
  • the amount of your take-home pay
  • your place of employment, the nature of your work and any pay reference/works number

You must write to us within 14 days of leaving your employment or becoming unemployed or re-employed.

You could be liable for a fine where you fail, without reasonable excuse, to supply information or make a statement that you know to be false.

Can I tell my employer not to make deductions?

No. An attachment of earnings order is a legal document. Your employer must make deductions, or they could be prosecuted.

Duration of the order

Deductions should be made each pay day until the total amount on the order has been paid.

If your employer does not comply with the order

The attachment of earnings order is a legal document, and your employer could be liable for a fine if they:

  • fail to comply with the order unless they can prove reasonable steps were taken to comply
  • fail to give all required notifications relating to the order
  • make a statement they know to be false or recklessly make a statement which is false in any respect.

The council’s duties

We must tell your employer when the whole amount, covered by the order, has been paid, including when the payment was not made by deduction from earnings.

We may on application from a debtor or a debtor’s employer, make an order discharging the attachment of earnings order. If it is discharged the council must notify the employer.