State of Alabama Unified Judicial System Form CS-34 Case Number INSTRUCTIONS FOR EMPLOYER 03/01 ___ ___ ___ ______ CO ID YR Number Read the attached Income Withholding Order (IWO) carefully. The IWO will instruct you as to the amount(s) to be withheld and where the payments should be made. This continuing order for the enforcement of support has been served upon you, the employer of the obligated parent or spouse, as is required by both federal and state law. This IWO is effective immediately and shall remain in effect and be binding upon any employer upon whom it is served until further notice of the court. Employer's Answer (CS-35). You must file the enclosed answer form (CS-35) with the clerk of court within fourteen (14) days of service of this order on you. Failure to answer may lead to a judgment against you for the amount(s) of support ordered. Priority. Withholding under this Order/Notice has priority over any other legal process under state law against the same income including writs of garnishment, whether such writ or order was served prior or subsequent to the IWO. Federal tax levies in effect before receipt of this order have priority. If you are unable to honor all support due to federal or state withholding limits, you must comply with law of the state of the employee's/obligor’s principal place of employment. Where the employee's/obligor’s principal place of employment is in Alabama, Section 30-3-67, Code of Alabama 1975, provides that if an obligor’s income is subject to more than one IWO (or a current writ for garnishment for child support and an IWO), the total amounts withheld may not exceed the statutory maximum limits and the current month's support payments shall be satisfied before any arrearages are satisfied. You must honor all orders/notices to the greatest extent possible. Withholding Limits. You must withhold the total dollar amount(s) stated in the court's order unless the total dollar amount(s) exceed the percentage of the employee's aggregate disposable weekly earnings (ADWE) as indicated in the court’s order. If the total dollar amount(s) exceed the percentage of ADWE, only withhold that percentage of the employee’s/obligor’s ADWE. You may not withhold more than the lessor of: 1) the amount allowed by the Federal Consumer Credit Protection Act (15 U. S. C. § 1673(b)); or 2) the amount allowed by the state of the employee's/obligor’s principal place of employment. The federal limit applies to the (ADWE). ADWE is the net income left after making mandatory deductions such as state, federal, and local taxes, social security taxes, and medicare taxes. Generally, the federal law and Alabama law allow the employer to withhold for child support an amount not to exceed sixty per centum (60%) of the employee's/obligor's AWDE if the obligor is not providing support a spouse or dependent child other than that for which support is ordered. Where the employee/obligor is supporting another spouse or dependent child other that for which support is order, the amount withheld cannot exceed fifty per centum (50%) of the employee's/obligor's AWDE. The maximum limits shall be 65 per centum (65%) and 55 per centum (55%), respectively; to the extent such earnings are to enforce an order/notice with respect to a period which is prior to the twelve-week period which ends with the beginning of the such workweek. If you have questions concerning these withholding limits, please contact your attorney. Lump Sum Payments. You may be required to report and withhold from lump sum payments such as bonuses, commissions, or severance pay. If you have any questions about lump sum payments, contact the clerk of court's office. - . Court Costs Information Costs of this proceeding are $_____________ and have been taxed against the defendant/obligor. In accordance with the provision of § 30-3-63(a), the amount of court costs shall be withheld from the first pay period covered by this order and shall be over and above any monies withheld for support but may not exceed the maximum withholding limits established by state and federal law. This amount withheld for court costs shall be paid directly to the court clerk at _____________________________________________________________________________________________ _____________________________________________________________________________________________ American LegalNet, Inc. www.FormsWorkflow.com