Involuntary and Voluntary Pay Deductions: Pennsylvania
Federal law and guidance on this subject should be reviewed together with this section.
Author: Vicki M. Lambert, The Payroll Advisor
- An employer must begin withholding for child support with the first pay period that occurs 14 days after service of an income withholding order (IWO) for child support. Payments must be remitted within seven business days after payday. If an employee is terminated from employment, the employer must send a termination notice promptly thereafter. See Child Support Withholding.
- Pennsylvania restricts the circumstances under which creditor garnishments may be issued. See Creditor Garnishment Withholding.
- Pennsylvania allows employees to voluntarily assign their wages, if their employers consent in writing. See Voluntary Wage Assignments.
- Individuals with unpaid state taxes may become subject to income withholding to satisfy a tax levy. The maximum amount subject to a tax levy is 10% of an employee's disposable income. See Tax Levies.