Automatic Calculation of Arrears of Protected Earnings 

Scenario

Suppose a court order for child support against an employee specifies that £30 should be deducted from the employee's earnings monthly. His protected earnings are £1,000. In one month his attachable earnings were only £900 and in the following month his attachable earnings were £1,500.

The payroll then calculates as follows:

Month 1

Protected earnings:

£1,000

Court order

£30

Attachable earnings

£900

Deduction

NIL

Arrears of order

£30

Arrears of protected earnings

£100

 

Month 2

Protected earnings:

£1,100

Court order plus arrears

£60

Attachable earnings

£1,500

Deduction

£60

Arrears of order

NIL

Arrears of protected earnings

NIL