The 2 Modules of Child Support Deductions
1. Deductions Under Section 72 A (Garnishee) Notice
a cents in the dollar amount - To pay an amount of in every dollar earned
For example, one of the employees, Ethan Davis, is required to make direct payments to the Child Support Registrar under Section 72A. The amount to be paid is $0.19 for every dollar earned, with an outstanding debt of $27,192.00.
To deduct the child support amount from the employee's payroll, you must first enter two fixed salary fields in the employee master file: Child Support By Percentage (based on the percentage to be paid) and Child Support Deduction(based on the total debt amount).
When calculating the employee's pay run, the child support deduction will be calculated as $1,890 * 0.19 = $359.10.
2. Notice to commence child support deductions
Protected Earnings Amount when deducting child support (PEA)
Pay Cycle | PEA Calculation |
Weekly | $534.23 |
Monthly | $76.31857 x 30.4375 days per month = $2,322.95 |
Fornightly | $534.23 x 2 weeks = $1,068.46 |
Daily | $534.23 ÷ 7 days = $76.31857 |
4 weekly | $534.23 x 4 weeks = $2,136.92 |
Example for making basic deduction
For example, one of the employees, Ethan Davis, is required to pay child support in the amount of $199.35, with a protected earnings amount of $1,029.
To calculate his child support deduction in Workstem, you will need to enter the child support amount and protected earnings as fixed salary data in the employee's master file accordingly.
Then, calculate the pay run to determine the child support deduction amount.
Gross Weekly Pay = $1,890
Net Pay = Gross Pay - Tax Withheld Amount
= $1,890 - $539 = $1,351Set Aside Protected Earnings Amount (PEA) = Net Pay - PEA
= $1,351 - $1,029 = $322Deduct Child Support = Amount to Set Aside for Child Support - Child Support Amount
= $322 - $199.35 = $122.65Add PEA Back = Remaining Amount + PEA
= $122.65 + $1,029 = $1,151.65
So, after deducting the child support amount, the final net pay after applying the protected earnings amount is $1,151.65.
Example when you’re unable to deduct the full amount because of PEA
If employee Ethan Davis gross pay for this month is only $1,324.80, the calculation for his child support deduction for that month should be:
Gross Weekly Pay = $1,324.80
Net Pay = Gross Pay - Tax Withheld Amount
= $1,324.80 - $122 = $1,202.80Set Aside Protected Earnings Amount (PEA) = Net Pay - PEA
= $1,202.80 - $1,029 = $173.80Deduct Child Support = Amount to Set Aside for Child Support - Child Support Amount
= $173.80 - $199.35 = -$25.2 (as deducting $199.35 would leave Ethan with less than the PEA of $1,029)Add PEA Back
= $1,029
In this case, you cannot deduct the full amount as it would leave Ethan with less than the protected earnings amount (PEA). Therefore, $173.80 will be deducted for Ethan's child support instead of $199.35, and the final net pay will remain the same as his protected earnings amount (PEA), which is $1,029.