Employers FAQ
- How do I determine the amount to withhold from a lump sum payment?
- I received a notice, but the person quit, was terminated, or never worked for this company. What do I do?
- What are my income withholding responsibilities as an employer?
- How do I calculate the amount to withhold?
- What is the status of the payment I have submitted?
- I have other questions. How can I get more information?
- How do I determine the amount to withhold from a lump sum payment?
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There are two (2) different types of lump sum payments: aggregated periodic payments and lump sum payments. How you withhold depends on the type of payment. If the payment is compensation for personal services, the federal Consumer Credit Protection Act (CCPA) and New York State limitations apply regardless of the type of lump sum payment.
Aggregated Periodic Payments consist of a combination of periodic payments that are being paid at one (1) time. In this situation, you must calculate the amount that would have been withheld from each periodic payment. Suppose an employee is due four weeks' back pay, the employee is paid weekly, and you want to combine the four weeks' back pay into one payment. You would calculate the maximum amount of support arrears/past due support that can be withheld for each week separately. The limitations would apply to each individual payment because back pay is compensation for personal services. You would then remit the sum of the permitted withholdings from each separate payment.
Lump sum payments are payments which are non-periodic and non-recurring. (An example might be a year-end bonus.) In this situation, you must withhold the full amount of the arrears due. If the income is compensation for personal services, the limitations must be applied to the total payment.
- I received a notice, but the person quit, was terminated, or never worked for this company. What do I do?
- The correct action depends on which Notice you received. Look for the name of the notice for
instructions about what to do:
- Wage and Health Benefits Report (WHBR)
If the person no longer: 1) works for you, 2) is under contract with you, or 3) receives benefits from you, then you must complete and return the WHBR form no later than ten (10) business days from the date on page 1 of the form. You must provide as much information as possible. If the person never worked for your company, print "Never worked here" on page 1 of the form. Follow the instructions found in the upper left-hand corner of page 1 to return the form by mail or fax (518-320-1081). - Income Withholding for Support
(IWO)
Complete the Notification of Employment Termination or Income Status section on page 4 of the Income Withholding for Support notice. Check the appropriate box and provide the requested information. Mail the completed response to the address provided in the Contact Information section on page 4 of the notice. - Support Withholding Non-Compliance
Notice
Follow the instructions on the non-compliance notice under "Immediate Action Required" and return the form to the address provided. - National Medical Support Notice (NMSN)
Complete the Employer Response on page 3 of Part A of the National Medical Support Notice. If the person has never been employed by you, check Box 1. If the person is no longer employed by you, check Box 4 and provide the requested information. Then complete the "Completed By" information at the bottom of the page and return the response to the Issuing Agency at the address found on page 1 of Part A. - Reminder Notice to Respond
to National Medical Support Notice
If you received this reminder and have not provided a response to Part A of the National Medical Support Notice, you must complete the Employer Response on page 3 of Part A and return the response to the Issuing Agency at the address found on page 1 of Part A.
If you received this reminder notice and already provided a response to Part A of the National Medical Support Notice, print "Never worked here" or "No longer employed" on this notice, as appropriate. Return the reminder notice to the Medical Support Unit at the address found in the upper left-hand corner of this notice.
- Wage and Health Benefits Report (WHBR)
- What are my income withholding responsibilities as an employer?
- An Income Withholding for Support Notice (IWO) requires an employer to do the following:
- Begin withholding the amount indicated no later than the first pay period which occurs fourteen (14) days after the service of the notice. The amount you withhold may not exceed the limits set by the federal CCPA and State regulation (18 NYCRR 347.9[a][2][iv][h][12]).
- Make the payment payable to NYS Child Support Processing Center and remit the
payment no later than seven (7) business days after it is withheld. Use any of the following
methods:
- Mail the withholding payment to PO Box 15363, Albany NY 12212-5363
- Remit electronically via EFT/EDI. For information about electronic payments, please call the Child Support Helpline toll-free at 1-888-208-4485 (TTY: 1-866-875-9975), Monday–Friday, 8:00 AM–7:00 PM, to arrange for your first EFT/EDI submission.
- Send payments through
ExpertPay. The FIPS code is required to register for ExpertPay; call the Child Support Helpline toll-free at 1-888-208-4485
(TTY: 1-866-875-9975) for
registration information.
Online payment services may charge registration and processing fees.
- Continue withholding until you receive official written notification that the IWO is terminated. Do not stop withholding for child support until official notification is received.
- Notify the child support agency of any change in employment, such as resignation, termination, layoff, or retirement, which causes you to stop making payments to the employee/obligor. However, if the employee/obligor is reinstated or reemployed within 90 days after termination, the IWO is still in effect.
Note: If you would like to reduce the paperwork associated with IWOs, you may be interested in the electronic income withholding (e-IWO) process. e-IWO is a free and efficient way to receive IWOs and accept or reject IWOs. In addition, you can report terminations and upcoming lump sum payments. Registering to use e-IWO can save employers an average of $4.50 per order and has the additional benefit of getting support to the family faster.
- How do I calculate the amount to withhold?
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To calculate the amount to withhold, you can access the Income Withholding Calculator or the Withholding Limitations information on this website. For additional information, refer to the Withholding Limits section on page 3 of the Income Withholding Order.
The amount to withhold follows the terms of the notice and cannot exceed the employee's allowable disposable income pursuant to the federal CCPA limitations and State regulation (18 NYCRR 347.9[a][2][iv][h][12]).
- What is the status of the payment I have submitted?
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To determine the status of a payment that you submitted, contact the Child Support Helpline toll-free at 1-888-208-4485 (TTY: 1-866-875-9975), Monday–Friday, 8:00 AM–7:00 PM. You will need to provide the date, amount, and check number of the payment. Please allow fifteen (15) days from the date you mailed your payment for processing.
If your payment has not been received and was mailed over fifteen (15) days ago, you may want to contact your bank and determine the status of the check and what options are available for you. We recommend mailing a replacement check immediately. Please be sure to include the New York Case Identifier, pay date, and county name with the payment. Mail the payment to the following address:
NYS Child Support Processing Center
PO Box 15363
Albany NY 12212-5363 - I have other questions. How can I get more information?
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Call the Child Support Helpline toll-free at 1-888-208-4485 (TTY: 1-866-875-9975), Monday–Friday, 8:00 AM–7:00 PM. If you are asking a general question that does not relate to a specific employee/obligor, you will be asked to provide your name and the address and phone number of the business. If you are calling with a question about a specific employee, you may also be asked to provide the federal Employer Identification Number (FEIN) of the business as well as the employee's New York Case Identifier and the name of the county providing child support services; this information is listed on page 1 of the Income Withholding for Support notice. If appropriate, you will also be asked to provide the employee's date and reason for termination, last known address, and any known information about the new employer/income withholder.