STATE OF CONNECTICUT
NANCY WYMAN COMPTROLLER	OFFICE OF THE STATE COMPTROLLER 55 ELM STREET HARTFORD, CONNECTICUT 06106-1775	MARK OJAKIAN DEPUTY COMPTROLLER

MEMORANDUM NO. 2001-23

March 29, 2001

TO THE HEADS OF ALL STATE AGENCIES

1. PURPOSE

To provide payroll instructions for Withholding Orders for employees who have multiple withholding orders but not enough income, have no earnings for a pay cycle(s) to cover the order(s), or are on Workers' Compensation.

2. AUTHORITY

In accordance with Connecticut General Statute, Section 52-362, the Department of Social Services, Bureau of Child Support Enforcement, and the Judicial Branch, Support Enforcement Services (SES).

3. PAYROLL PROCEDURES

The agency payroll staff must review the withholding order for the employee who has the order issued against his or her earnings and follow the instructions on the form. When an employee does not have enough earnings in a pay cycle to fulfill a withholding order or orders against his or her earnings, use the following example below to calculate the amount of withholding required by SES:

The statutes exempt 85% of the first $145 of weekly earnings from withholding. Since the state pays on a bi-weekly basis, the amount of disposable income legally exempt from withholding is $290 ($145 x 2).

Example: The employee has multiple withholding orders that total $600 bi-weekly, and the employee earns $400 bi-weekly. Do not separate the orders.

1. First amount withheld: $400 - $290 (145 x 2) = $110.00
2. Second amount withheld: $290 x 15% (employee keeps 85% of $290) = $ 43.50
3. Total amount of withholding is: $153.50

Upon receipt of the withholding payment, the Child Support Automated System will divide the payment among the employee's multiple orders.

If an employee has no earnings for a pay cycle(s), then no withholding deduction is taken by the agency for that pay cycle(s). The withholding order is still in effect and will resume when the employee's earnings resume. Any missed payments are the responsibility of the employee.

4. WORKERS' COMPENSATION WITHHOLDING

When an employee is placed on workers' compensation, the agency should notify SES because workers' compensation is considered income for the purpose of withholding. The agency should provide the compensation carrier's name and address with the notification. SES will issue an income withholding order(s) to the carrier. The current provider is:

Berkley Administrators
PO Box 4012
195 Scott Swamp Road
Farmington, CT 06032

To facilitate communication between the two agencies, SES has designated their Information and Problem Resolution Unit (IPRU) as the official contact for workers' compensation notification. The IPRU can be reached by telephone at 1-800-228-KIDS, by fax at 566-2452, or by e-mail at csipru@jud.state.ct.us.

5. QUESTIONS

Please direct all questions or requests for assistance to the following:

Memorandum Interpretation:

Comptrollers Policy Services Division - (860) 702-3440

 

Payroll Procedures:

Comptrollers Payroll Division - (860) 702-3452 or (860) 702-3454

NANCY WYMAN

STATE COMPTROLLER

NW:ED

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