Updating author: Paul Tew

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Summary
Future developments
Practical example
Action point checklist
Key references
Questions and answers
Deductions from wages
Attachment of earnings
Student loans
Arrestment of earnings (Scotland)
Scottish Debt Arrangement Scheme

Summary

2.512

• No deduction may be made from a worker's wages unless the deduction is required or permitted by statute or by a provision in the worker's contract, or the worker has given prior written consent to the making of the deduction (See 2.514 Deductions from wages)
• An employer may be required by a court to make deductions directly from an employee's wages where the employee is subject to a court order to pay money, and may be liable to a fine if it does not comply with the order through negligence (See 2.515 Attachment of earnings)
• Since 6 April 2000, student loans have been recoverable through the employer's payroll (See 2.516 Student loans)
• Three types of arrestment of earnings order can be made by a Scottish court (See 2.517 Arrestment of earnings (Scotland))
• Since 30 November 2004, deductions from employees' net pay have been legally enforceable under a Debt Arrangement Scheme for those habitually resident in Scotland (See 2.518 Scottish Debt Arrangement Scheme)

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Future developments

2.513 Child Support Maintenance: Under the Child Maintenance and Enforcement Commission (C-MEC), deduction of earnings orders to collect payments via the payroll system are likely to become a routine procedure for employers, and there will be a single set of rules for employers to apply where a full deduction has not been taken due to the employee's low earnings. C-MEC is to work closely with other government bodies, such as HM Revenue & Customs, to establish parents' income using the latest tax year information and set maintenance levels for the forthcoming year.