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  4. Direct Earnings An Employers Guide - Standard Rate

Direct Earnings An Employers Guide - Standard Rate

In this section…

  1. Introduction
  2. Background information
  3. What does an employer have to do to operate a DEA?
  4. What payments are counted as earnings for the purposes of a DEA?
  5. You are here: What are net earnings?
  6. How do I work out the amount to deduct?
  7. What if you fail to take deductions or make incorrect deductions?
  8. Your employee has other court orders against them, which has priority?
  9. What if my employee does not earn enough for me to make the deduction?
  10. Your employee thinks the amount they owe is wrong
  11. Your employee thinks the amount of the deduction is too much?
  12. What happens once I am operating a Direct Earnings Attachment?
  13. Making payments to the Mansfield District Council
  14. Examples of Direct Earnings Attachment in practice
  15. Where can I get more information and advice?
  16. Employers Checklist

What are net earnings?

You must take the amount for the Direct Earnings Attachment directly from your employee’s net earnings. Net earnings are the earnings left after deduction of:

  • Income Tax
  • Class 1 National Insurance contributions
  • Contributions to a work place pension (including Additional Voluntary Contributions, Free Standing Additional Voluntary Contributions and Stakeholder Pension Contributions)
  • Previous page : What payments are counted as earnings for the purposes of a DEA?
  • Next page : How do I work out the amount to deduct?
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