CS
720P-2 Forms and Packets
11/85 Revised 09/08/26 Training
Completed 09/22/26 Last Reviewed 09/29/26
42 U.S. Code 653a(g)(1) and 654a(g)(A)(i); 45 CFR
303.100; Utah Code
26B-9-301 to 313, 403, and 405; 78A-2-216; U.R.C.P. 64D; R527-300.
Automated
Notice to Withhold Packet
The
automated Notice to Withhold (NTW) contains system generated wage withholding
forms and letters to both the employer and the noncustodial parent (NCP). The
automated packet consists of the following forms and letters:
1. Employer’s packet.
a. Withholding Cover Letter to Employer: This letter is sent to the employer the first time wage withholding is sent to the employer for the NCP.
b. Income Withholding for Support.
2. NCP’s packet
a. Notice of Income Withholding to the Obligor; or,
b. Notice to Obligor – Change in Withholding Amount.
c. Income Withholding for Support;
d. Written Response Contesting Income Withholding; and,
NOTE: This form is only included in the packet when it is a new or
reinstated case.
e. Written Request for Review: Payment Schedule.
Manual
Notice to Withhold Packets
If
appropriate, there are two NTW packets that you may manually generate from document
generation: the “Earned Income” and the “Unearned Income” packets. Below is a
list of the forms and letters that you will need to include with the manual
packets. Refer to CS 735P Notice to Withhold, Procedures for Unemployment
Compensation for more information.
1. Income Withholding for Support: Earned Income Withholding Packet.
a. Employer’s packet.
i. Withholding Cover Letter to Employer: This letter is sent to the employer the first time wage withholding is sent to the employer for the NCP.
ii. Income Withholding for Support.
b. NCP’s packet
i. Notice of Income Withholding to the Obligor; or,
ii. Notice to Obligor – Change in Withholding Amount.
iii. Income Withholding for Support;
iv. Written Response Contesting Income Withholding; and,
NOTE: This form is only included in the packet when it is a new or
reinstated case.
v. Written Request for Review: Payment Schedule.
2. Income Withholding for Support: Unearned Income Withholding Packet.
a. Employer’s packet.
i. Withholding Cover Letter to Unearned Income Agency: This letter is sent to the agency that is providing the unearned income benefits to the NCP.
ii. Income Withholding for Support: Unearned form.
b. NCP’s packet.
i. Notice of Income Withholding to the Obligor; or,
ii. Notice to Obligor - Change in Withholding Amount.
iii. Income Withholding for Support: Unearned;
iv. Written Response Contesting Income Withholding; and,
NOTE: This form is only included in the packet when it is a new or
reinstated case.
v. Written Request for Review: Payment Schedule.
Notice to
Withhold Form
Utah Code 26B-9-306. Notice to payor.
“Upon compliance with the
applicable provisions of this part the office shall mail or deliver to each
payor at the payor's last-known address written notice stating:
(1) the amount of child support to
be withheld from income;
(2) that the child support must be
withheld from the obligor's income each time the obligor is paid, but that the
amount withheld may not exceed the maximum amount permitted under Section 303
(b) of the Consumer Credit Protection Act, 15 U.S.C. Sec. 1673(b);
(3) that the payor must mail or
deliver the withheld income to the office within seven business days of the
date the amount would have been paid or credited to the employee but for this
section;
(4) that the payor may deduct from
the obligor's income an additional amount which is equal to the amount payable
to a garnishee under Rule 64D of the Utah Rules of Civil Procedure, as the
payor's fee for administrative costs, but the total amount withheld may not
exceed the maximum amount permitted under Section 303(b) of the Consumer Credit
Protection Act, 15 U.S.C. Sec. 1673(b);
(5) that the notice to withhold is
binding on the payor and on any future payor until further notice by the office
or a court;
(6) (a) that if the payor fails to
mail or deliver withheld income to the office within the time period set in
Subsection (3), the payor is liable to the office for a late fee of $50 or 10%
of the withheld income, whichever is greater, for each payment that is late,
per obligor; and
(b) that if the payor willfully
fails to withhold income in accordance with the notice, the payor is liable to
the office for $1,000 or the accumulated amount the payor should have withheld,
whichever is greater, plus interest on that amount;
(7) that the notice to withhold is
prior to any other legal process under state law;
(8) that the payor must begin to
withhold income no later than the first time the obligor's earnings are
normally paid after five working days from the date the payor receives the
notice;
(9) that the payor must notify the
office within five days after the obligor terminates employment or the periodic
income payment is terminated, and provide the obligor's last-known address and
the name and address of any new payor, if known;
(10) that if the payor discharges,
refuses to employ, or takes disciplinary action against an obligor because of
the notice to withhold, the payor is liable to the obligor as provided in
Section 26B-9-217, and to the office for the greater of $1,000 or the amount of
child support accumulated to the date of discharge which the payor should have
withheld, plus interest on that amount; and
(11) that, in addition to any
other remedy provided in this section, the payor is liable for costs and
reasonable attorneys' fees incurred in enforcing any provision in a notice to
withhold mailed or delivered to the payor's last-known address.”
Payor’s fee: Pursuant to Utah Code 26B-9-306(4), an employer may deduct from an
employee’s income an amount in addition to the child support to cover the
administrative costs for implementing the withholding. This “fee” must be equal
to the amount payable to a garnishee under U.R.C.P.
64D(c)(5). The amount set in Utah law (Utah Code 78A-2-216) allows
$10.00 per single garnishment and $25.00, as a one-time fee, for a continuing
garnishment. Since the NTW is a “continuing” process, employers are entitled to
deduct a one-time $25.00 fee. However,
the total amount withheld from any one paycheck cannot exceed the maximum
amount permitted under Section 303(b) of the Consumer Credit Protection Act, 15
U.S. Code Sec. 1673(b). The payor fee may be deducted
all at one time or in increments (e.g., $5.00 per pay period for a total of 5
pay periods).
NOTE: If you
determine that an employer is deducting a $10.00 monthly fee, which was the fee
amount employers were previously allowed to deduct prior to August 1999, you
may send the employer the “Employer Stop Payor Fee” letter. The letter
instructs the employer to stop deducting the $10.00 fee.
Remitting payment: Pursuant to Utah Code
26B-9-306(3), the payor must mail or deliver the
amount withheld to ORS within seven (7) business days of the date the absent
parent is paid, and must report to ORS the date on which the amount was
withheld from the NCP's wages (payday). When remitting the payment
the payor must provide the following:
1.
The
employee/NCP’s name;
2.
The
employee/NCP’s social security number; and,
3.
The
amount paid for that employee/NCP.
NOTE: Utah Code 26B-9-307(1)(b) states:
“(1) . . . (b) A payment of withheld income mailed to the office
in an envelope postmarked within seven business days of the date the amount
would have been paid or credited to the obligor but for this section satisfies
Subsection 26B-9-306(3).”
The payor may combine
withheld amounts from multiple NCPs into a single payment. If a combined
payment is made, the payor shall specify the amount attributable to each
individual NCP, identified by name and social security number. If the payor does
not send the required information about each NCP, you may send the payor the “Required
Remittance Information” letter. The Employer/Agency Customer Service Unit located
in the ORS accounting section also sends these letters. This letter is a
reminder to the payor of the required information that must be sent regarding
each NCP.
Multiple Notices: If the payor received more than
one NTW for the NCP, all Notices must be honored provided the total withholding
does not exceed 50% of the NCP's disposable income or the amount allowed by the
Consumer Credit Protection Act. If one or more of the notices are issued by
another state, the payor shall apply the income withholding law of the state of
the NCP’s principal place of employment in determining:
·
The
payor’s fee for processing income withholding;
·
The
maximum amount permitted to be withheld from the NCP’s income;
·
The
time periods within which the payor must implement income withholding and
forward child support payments;
·
The
priorities for withholding and allocating withheld income for multiple child
support custodial parents; and,
·
Any
term or condition for withholding not specified in the notice.
For more information
about multiple Notices and multiple states, refer to CS 156P Direct Income
Withholding.