HMRC has updated both its Direct Earnings Attachment: a guide for employers and its Direct Earnings Attachment: more detailed guide.
Direct Earnings Attachments occur when employers are asked to deduct money an employee owes the Department for Work and Pensions (DWP) directly from their pay.
The employers’ guide explains what you need to do if you’re asked to implement a Direct Earnings Attachment. It explains:
- how to operate and make payments for a Direct Earnings Attachment
- what your legal responsibilities are.
The detailed guidance for employers and payroll software developers includes worked examples on how a DWP Direct Earnings Attachment should be operated.
These guides are intended to help employers understand the main points about Direct Earnings Attachments. They are not a full description or statement of the law.
