IRRV Alert - week ending 10th July 2020
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Direct Earnings Attachment: an employers' guide (7 July 2020)
Guidance
Direct Earnings Attachment: an employers' guide
Information for employers making Direct Earnings Attachment (DEA) deductions.
Published 4 April 2013
Last updated 7 July 2020 — see all updates
From:
Department for Work and Pensions
Documents
Direct earnings attachment: a guide for employers
PDF, 500KB, 32 pages
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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
PDF, 113KB, 5 pages
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Details
Changes to DEA deductions because of coronavirus (COVID-19)
Benefit debt repayments have been temporarily stopped because of coronavirus. You should not make any DEA deductions from your employees’ pay.
We will write to you when you need to restart making deductions.
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 7 July 2020 + show all updates