Reporting the Pay Date: You must report the pay date when sending the payment. The pay date is the date on which the amount was withheld from the employee/obligor’s wages. You must comply with the law of the state (or tribal law if applicable) of the employee/obligor’s principal place of employment regarding time periods within which you must implement the withholding and forward the support payments.

Multiple IWOs: If there is more than one IWO against this employee/obligor and you are unable to fully honor all IWOs due to federal, state, or tribal withholding limits, you must honor all IWOs to the greatest extent possible, giving priority to current support before payment of any past-due support. Follow the state or tribal law/procedure of the employee/obligor’s principal place of employment to determine the appropriate allocation method.

Lump Sum Payments: You may be required to notify a state or tribal CSE agency of upcoming lump sum payments to this employee/obligor such as bonuses, commissions, or severance pay. Contact the sender to determine if you are required to report and/or withhold lump sum payments.

Liability: If you have any doubts about the validity of this IWO, contact the sender. If you fail to withhold income from the employee/obligor’s income as the IWO directs, you are liable for both the accumulated amount you should have withheld and any penalties set by state or tribal law/procedure. In Indiana those penalties can be found in IC 31-16-15-23.

Anti-discrimination: You are subject to a fine determined under state or tribal law for discharging an employee/obligor from employment, refusing to employ, or taking disciplinary action against an employee/obligor because of this IWO. In Indiana those disciplinary actions can be found in IC 31-16-15-25.

Withholding limits: You may not withhold more than the lesser of: 1) the amounts allowed by the Federal Consumer Credit Protection Act (CCPA) [15 USC §1673(b)]; or 2) the amounts allowed by the law of the state of the employee/obligor’s principal place of employment, if the place of employment is in a state; or tribal law of the employee/obligor’s principal place of employment if the place of employment is under tribal jurisdiction. Disposable income is the net income after mandatory deduction such as: state, federal, local taxes; Social Security taxes; statutory pension contributions; and Medicare taxes. The federal limit is 50% of the disposable income if the obligor is supporting another family and 60% of the disposable income if the obligor is not supporting another family. However, those limits increase 5% -- to 55% and 65% -- if the arrears are greater than 12 weeks. If permitted by the state or tribe, you may deduct a fee for administrative costs. The combined support amount and fee may not exceed the limit indicated in this section.

Depending upon applicable state or tribal law, you may need to consider amounts paid for health care premiums in determining disposable income and applying appropriate withholding limits.

Arrears greater than 12 weeks? If the Order Information does not indicate that the arrears are greater than 12 weeks, then the employer should calculate the CCPA limit using the lower percentage.

• You may retain a two dollar ($2.00) fee from the employee/obligor’s income each time income withheld is forwarded according to Indiana law. The sum total of the amount to be withheld plus this fee shall not exceed the maximum amount permitted under the CCPA.
• Indiana specific information and FAQs can be found under the Employer Services section of the Child Support Bureau website at https://www.in.gov/dcs/2944.htm.
• For any payment processing questions, please contact the Employer Maintenance Unit(EMU) at (317)232-0327 or (800)292-0403 or EMU@dcs.in.gov.
• If you cannot withhold the full amount of support for any or all orders for this employee/obligor, withhold up to _____ % of disposable income for all orders.
• For electronic payment and processing information log on to the Child Support Bureau website at www.childsupport.in.gov, click on Payment Processing under Employer Services and follow the links , or call: (317).232-0327 or (800) 292-0403. IC 31-16-15-16 requires employers with more than 50 employees and more than one obligor/employee to process child support payments electronically.