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Direct Earnings Attachment: an employers' guide (8 February 2021)
Guidance
Direct Earnings Attachment: an employers' guide
Information for employers making Direct Earnings Attachment (DEA) deductions.
Published 4 April 2013
Last updated 8 February 2021 — see all updates
From:
Department for Work and Pensions
Documents
Direct earnings attachment: a guide for employers
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Direct earnings attachment: a guide for employers
PDF, 500KB, 32 pages
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Direct earnings attachment: a more detailed guide
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Direct earnings attachment: a more detailed guide
PDF, 383KB, 26 pages
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Direct earnings attachment: employer declaration form (Word version)
MS Word Document, 43.8KB
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Direct earnings attachment: employer declaration form (Open Document version)
ODT, 33.8KB
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Details
As an employer, you may be asked to deduct money an employee owes the Department for Work and Pensions (DWP) from their pay. This is called a Direct Earnings Attachment.
The employers’ guide explains what you need to do if you’re asked to implement a Direct Earnings Attachment. It tells you:
- how to operate and make payments for a Direct Earnings Attachment
- what your legal responsibilities are
We have also published more detailed guidance for employers and payroll software developers that includes worked examples on how a DWP Direct Earnings Attachment should be operated.
These guides are intended to help you understand the main points about Direct Earnings Attachments. They are not a full description or statement of the law.
More about Direct Earnings Attachments on GOV.UK
Find out more in our guide Make debt deductions from an employee’s pay.
Published 4 April 2013
Last updated 8 February 2021 + show all updates