Employee Details Attac
Employee Details Attachments
There is a serious lack of information with regards to legal deductions from employees. What follows is an interpetation of the limited information that is available. We have endeavoured to provide a realistic explanation of the available information. You are responsible for the interpretation of the attachment/arrestment.
The following requires to be entered in the attachment page.
Date
Date of the order.
Type
One of:
DEO, DEO%, DEA, AEO, AEON,AEO3,CCAEO, CTAEO, EA,CMA,DAS, OTHER.
Reference
The order reference.
Deduction
Amount to be deducted for each pay period. (DEO,DEO%,AEO,AEON,DAS,OTHER).
Amount to be deducted for each DAY. (CMA)
Protected
Amount declared in the order as the Protected earnings.(DEO,DEO%,AEO,AEON,OTHER).
Org.Debt
What the original debt is. Enter 0.00 if it is a maintenance order.
Pd.to Date
Leave blank if this is a new order. If you are just starting to use CalcPay, & there is an order in place, you should enter the brought forward figure from the manual records.
Order
1 for DEO, DEO% & perhaps AOE. This also arranges the sequence in which order's are calculated.
The lower number is processed first, if on the same number then the date is used.
Fin.
T (Y) if finished.
Name & Add
Information for your records.
Add Attachment
Adds an entry into the grid.
Remove Attachment
This will remove the line that is currently highlighted. You will be asked to confirm.
View Payments
Gives a brief display of this years deductions to date.
To get a printout of the deductions go to MENU:REPORTS:ORDERS.
Multiple payments in a period
If the employee receives holiday pay in advance the amount deducted will be increased by the number of holiday periods allowing for the Protected earnings.
Examples
DEO
Deduction from Earnings Order, Child Support Act.
You should be informed of:
Effective Date (ED)
CSA Reference number (CSARN)
Normal deduction Rate (NDR),
Protected Earnings Proportion (PEP), This must be an amount, not a %
Enter the following in the grid.
Date, ED
Type DEO
Reference CSARN
Deduction NDR
Protected PEP
Orig.Debt 0.00
Pd to Date 0.00
Order 1
Name CSA
As there is no total debt do not put an entry in the Org.Debt column.
CalcPay will start the deduction in the pay run dated on or after the ED.
The deduction will be taken off.
If the Protected earnings are breached, then the deduction will be reduced.
Any deduction not taken will be forwarded to the next payrun & will then be added to that deduction.
When the DEO is finished enter 'T' in the Fin. column.
You can see the payments deducted in the View Payments button.
SLD: if this is also in place then it will be deducted. It will not breach the PEP.
Holiday Pay: If you advance the PAYE week to take into account a holiday week then CalcPay will automatically calculate the correct figures.
There is more information at the CSA site http://www.csa.gov.uk/newcsaweb/employers.asp
Ref CINO BD-004 24/8/05
You must forward any deductions to the CSA office by the 19th of the following month.
Use 'Reports/Orders/Orders paid'
DEO%
Deduction from Earnings Order, Child Support Act.
Same as above except the Protected amount is a % of the 'Net Pay'
The Protected rate should be entered as 0.60, being 60%
DEA
DEAH This is the Higher % rate
Gov.Uk Direct Earnings Attachment: an employers' guide
Direct Earnings Attachment. NON PRIORITY
DEA uses 'Utilities/FileUtilities/EarningsArrestTables'
The DEA notice should tell you:
Reference number (RN)
Effective Date (ED) nb this is on or after 22 days from the notice date.
Normal Deduction Rate (NDR), As this is a percentage deduction this should be left blank. However sometimes there may be a figure, if so correct it to the appropriate weekly, 2weekly,4weekly,monthly figure. That figure will then be used as opposed to the % rate.
Protected Earnings Proportion (PEP) Leave blank,
It may give the Total Debt TD
Enter the following in the grid.
Date, 22 days after the Notice date
Type DEA/DEAH
Reference Reference Number from the Notice
Deduction Blank or fixed amount
Protected Blank, it defaults to 60%
Orig.Debt Amount of original debt, if stated
Pd to Date 0.00
Order 3
Fin blank
Name Court details
A % calculation will be calculated from the Net Earnings, which are Pay less Tax, Nic, Pension.
If there is no Total Debt do not put an entry in the Org.Debt colum,, CalcPay will then continue making the deductions ad infinitum..
Date, the date to enter is 22 days after the notice date. CalcPay will start the deduction in the next pay run from that Date.
The deduction will be taken off.
Any amount not taken, because of the PEP, will NOT be forwarded to the next payrun.
When the Total Debt is paid CalcPay will enter a 'T' in the Fin column, no more will be deducted.
If you are instructed to finish the DEA enter 'T' in the Fin. column. No more monies will be deducted.
The PEP will be 60% of the Pay less Tax,Nic,Pension.
CalcPay You can see the payments deducted in the View Payments button.
SLD: Sld has priority over DEA. It will be taken off first. If the SLD breaks the 60% protected earnings rule the deduction will be reduced.
Holiday Pay: If you advance the PAYE week to take into account a holiday week then CalcPay will automatically calculate the correct figures.
example: DEA
Pay 700.00
Tax 95.60
NIC 65.16
Pen 4.70
Net Earnings= £534.54, over 520 so @ 20% = 106.91
SLD of 32.00 , The deductions of 106.91+32.00= 138.91 are less that 40% of Net Earnings 534.54=213.82
DEAH
As above, Net Earnings= £534.54, over 520 so @ 40% = 213.82,
SLD of 32.00 , The deductions of 213.82+32.00= 255.82 are greater that 40% of Net Earnings 534.54=213.82
So the DEA needs to be reduced to 213.82-32.00 = £181.82
All this is done automatically by CalcPay.
however SLD of 32.00 will bring the deductions over 40% of
AEO
Attachment of Earnings Order. PRIORITY
Relates to the Attachment of Earnings Act (AEA) 1971
This deals with PRIORITY orders, see AEON for non priority orders.
Please be also aware of the new (2003) AEO orders which are % based AEO3.
The AEO should tell you:
Reference number (RN)
Effective Date (ED)
Normal Deduction Rate (NDR),
Protected Earnings Proportion (PEP)
It may give the Total Debt TD
Enter the following in the grid.
Date, ED
Type AEO
Reference RN
Deduction NDR
Protected PEP
Orig.Debt TD
Pd to Date 0.00
Order 1
Fin blank
Name Court details
If there is no Total Debt do not put an entry in the Org.Debt column, CalcPay will then continue making the deductions ad infinitum.
CalcPay will start the deduction in the next pay run from the Date.
The deduction will be taken off.
If the Protected earnings are breached, then the deduction will be reduced.
Any amounts not taken, because of the PEP, will be forwarded to the next payrun & will then be added to that (the next) deduction.
When the Total debt is paid CalcPay will enter a 'T' in the Fin column, no more will be deducted.
If you are instructed to finish the AEO enter 'T' in the Fin. column.
You can see the payments deducted in the View Payments button.
SLD: if this is also in place then it will be deducted. It will not breach the PEP, thus the SLD may be reduced.
Holiday Pay: If you advance the PAYE week to take into account a holiday week then CalcPay will automatically calculate the correct figures.
AEON
Attachment of Earnings Order. NON PRIORITY
Relates to the Attachment of Earnings Act (AEA) 1971
Please also be aware of the new (2003) aeo orders which are % based AEO3
The AEO should tell you:
Reference number (RN)
Effective Date (ED)
Normal Deduction Rate (NDR),
Protected Earnings Proportion (PEP)
It may give the Total Debt TD
Enter the following in the grid.
Date, ED
Type AEON
Reference RN
Deduction NDR
Protected PEP
Orig.Debt TD
Pd to Date 0.00
Order 1
Fin blank
Name Court details
If there is no Total Debt do not put an entry in the Org.Debt colum,, CalcPay will then continue making the deductions ad infinitum..
CalcPay will start the deduction in the next pay run from the Date.
The deduction will be taken off.
If the Protected earnings are breached, then the deduction will be reduced.
Any amount not taken, because of the PEP, will NOT be forwarded to the next payrun.
When the Total Debt is paid CalcPay will enter a 'T' in the Fin column, no more will be deducted.
If you are instructed to finish the AEON enter 'T' in the Fin. column.
You can see the payments deducted in the View Payments button.
SLD: Sld has priority over AEON. It will be taken off first. Note that the NDR be be reduced because of the SLD
Holiday Pay: If you advance the PAYE week to take into account a holiday week then CalcPay will automatically calculate the correct figures.
AEO3
Attachment of Earnings Order.
Relates to the Attachment of Earnings Act (AEA) 2003
This is % based. This uses the same rates as CTAEO, see below
The AEO should tell you:
Reference number (RN)
Effective Date (ED)
It may give the Total Debt TD
Enter the following in the grid.
Date, ED
Type AEO3
Reference RN
Deduction 0.00
Protected 0.00
Orig.Debt TD
Pd to Date 0.00
Order 1
Fin blank
Name Court details
If there is no Total Debt do not put an entry in the Org.Debt colum, CalcPay will then continue making the deductions ad infinitum..
CalcPay will start the deduction in the next pay run from the Date.
The deduction will be taken off.
If the Protected earnings are breached, then the deduction will be reduced.
Any amount not taken, because of the PEP, will NOT be forwarded to the next payrun.
When the Total Debt is paid CalcPay will enter a 'T' in the Fin column, no more will be deducted.
If you are instructed to finish the AEO3 enter 'T' in the Fin. column.
You can see the payments deducted in the View Payments button.
SLD: Even though the AEO3 is table based Sld is still deducted.
Holiday Pay: If you advance the PAYE week to take into account a holiday week then CalcPay will automatically calculate the correct figures.
CTAEO
Council Tax Attachment of Earnings Order.
Relates toCTAEO made on or after 1/10/1998
This is % based.
The CTAEO should tell you:
Reference number (RN)
Effective Date (ED)
It should give the Total Debt TD
Enter the following in the grid.
Date, ED
Type CTAEO
Reference RN
Deduction 0.00
Protected 0.00
Orig.Debt TD
Pd to Date 0.00
Order 1
Fin blank
Name Court details
If there is no Total Debt do not put an entry in the Org.Debt colum,, CalcPay will then continue making the deductions ad infinitum..
CalcPay will start the deduction in the next pay run from the Date.
The deduction will be taken off.
When the Total Debt is paid CalcPay will enter a 'T' in the Fin column, no more will be deducted.
If you are instructed to finish the CTAEO enter 'T' in the Fin. column.
You can see the payments deducted in the View Payments button.
SLD:No Sld will be deducted while the CTAEO is in effect.
Holiday Pay: If you advance the PAYE week to take into account a holiday week then CalcPay will automatically calculate the correct figures.
CCAEO
Council Tax Attachment of Earnings Order.
Relates to CCAEO made before 1/04/1992
This is no longer supported.
EA
Earnings Arrestment.
This arrives at a deduction dependent on the earnings.
The Diligence against Earnings (Variation) (No. 2) (Scotland) Regulations 2009
Calculates on a percentage scale with 3 rates 19,23,50% dependant on the arrestable earnings.
The EA should tell you:
Reference number (RN)
Effective Date (ED)
It may give the Total Debt (TD)
Who to pay (Creditor)
Enter the following in the grid.
Date, ED
Type EA
Reference RN
Deduction 0.00
Protected 0.00
Orig.Debt TD
Pd to Date 0.00
Order 1
Fin blank
Name Creditor
If there is no Total Debt do not put an entry in the Org.Debt colum,, CalcPay will then continue making the deductions ad infinitum..
CalcPay will start the deduction in the next pay run from the Date.
The deduction will be taken off.
When the Total Debt is paid CalcPay will enter a 'T' in the Fin column, no more will be deducted.
If you are instructed to finish the EA enter 'T' in the Fin. column.
You can see the payments deducted in the View Payments button.
SLD:No Sld will be deducted while the EA is in effect.
Holiday Pay: The deduction should be calculated as if ALL the earnings occur in the first period (week).
CalcPay is unable to do this calculation. You will have to do it manually.
You may consider doing each period independently. You can only have one 'EA'. You can however also have a 'CMA'. If this is the case please ensure that the 'EA' has a lower Order no to ensure it is dealt with first.
CMA
Current Maintenance Arrestment.
This takes a DAILY amount off the wage.
CalcPay will deduct the daily amount times 7/14/28 or days in the month.ie 28,29,30,31 days.
Relates to EA 1971,
This arrives at a deduction dependent on a DAILY deduction.
The CMA should tell you:
Reference number (RN)
DAILY deduction Rate (DDR),
Protected Earnings Rate (PER)Daily £16.24 as at 06/04/2016
Effective Date (ED)
It may give the Total Debt (TD)
Who to pay (Creditor)
Enter the following in the grid.
Date, ED
Type CMA
Reference RN
Deduction DDR
Protected PER
Orig.Debt TD
Pd to Date 0.00
Order 1
Fin blank
Name Creditor
If there is no Total Debt do not put an entry in the Org.Debt colum,, CalcPay will then continue making the deductions ad infinitum..
CalcPay will start the deduction in the next pay run from the Date.
The Daily Rate will be multipied by the days in the pay period.
The deduction will be taken off.
When the Total Debt is paid CalcPay will enter a 'T' in the Fin column, no more will be deducted.
If you are instructed to finish the EA enter 'T' in the Fin. column.
You can see the payments deducted in the View Payments button.
SLD:No Sld will be deducted while the CMA is in effect.
Holiday Pay: If you advance the PAYE week to take into account a holiday week then CalcPay will automatically calculate the correct figures.
You can only have one 'CMA'. You can however also have a 'EA'. If this is the case then CalcPay will deduct on a ProRata calculation, as the both have equal authority.
DAS
Attachment of Earnings Order.
Relates to the Debt Arragement Scheme (Scotland) Regulations 2004.
The DAS on form 6 should tell you:
Das Reference number (RN)
Effective Date (ED)
Payment Amount (PA),
It may give the Total Debt (TD)
Payments Distributor (PD)
Enter the following in the grid.
Date, ED
Type DAS
Reference RN
Deduction PA
Protected 0.00
Orig.Debt TD
Pd to Date 0.00
Order 1
Fin blank
Name PD
If there is no Total Debt do not put an entry in the Org.Debt colum,, CalcPay will then continue making the deductions ad infinitum..
CalcPay will start the deduction in the next pay run from the Date.
The deduction will be taken off.
When the Total Debt is paid CalcPay will enter a 'T' in the Fin column, no more will be deducted.
If you are instructed to finish the DAS enter 'T' in the Fin. column.
You can see the payments deducted in the View Payments button.
SLD: Sld has priority over DAS. It will be taken off first. Note that you may have to manually reduce PA because of the SLD
Holiday Pay: If you advance the PAYE week to take into account a holiday week then CalcPay will automatically calculate the correct figures.
It would appear that the employer must make payments to the 'Payments Distributor' as soon as possible.
There is more information to be obtained from:
http://www.moneyscotland.gov.uk/das/das_emp_display_home.jsp?pContentID=110&p_applic=CCC&pElementID=103&pMenuID=97&p_service=Content.show&
and a pdf file
http://www.moneyscotland.gov.uk/das/files/Employer%20Guidance%20-%20January%202005.pdf
OTHER
For your own use works similar to AEON
Orders
DEO Deduction from Earnings Order, Child Support Act.
England & Wales
AEO Attachment of Earnings Order.
CCAEO Community Charge Attachment of Earnings Order.
CTAEO Council Tax Attachment of Earnings Order.
Scotland
EA Earnings Arrestment.
CMA Current Maintenance Arrestment .
CAO Conjoined Arrestment Order.
CalcPay starts the deductions from the DATE that has been entered..
There are various phrases used in attachments.
Attachable Earnings
This is the Earnings less specific expenses.
The Earnings are Wages,Overtime,Salary,Bonuses,Commission,Pension income these should all be marked as 'Y' under Pay Headings in the Company menu. S.S.P. is also included but Disability Pension,SMP, Guaranteed min Pension are not.
The expenses are PAYE, NIC, Pension, AVC's ( not Free Standing AVCs).
Protected Earnings
Amount that must be left in the employee's pay packet.
Priority & Non Priority
A priority AEO means that if there has been any shortfall in the deduction (because there is insufficient funds between the Attachable & the Protected earnings) then that shortfall is carried forward against subsequent pay periods. For a Non Priority this shortfall is not carried forward, this results in the full debt being paid over a longer time period. DEO's are priority.
There are 2 different types of ORIGINAL DEBT.
1 FIXED DEBT
Deductions are taken off until the debt is cleared.
2 MAINTENANCE DEBT
The total amount is not known, thus the deductions continue until you are informed to stop.
For FIXED debt you enter the AMOUNT in the ORG.DEBT column, for type 2 you leave this column BLANK.
There are 2 different types of DEDUCTIONS.
FIXED amount.
You are informed what to deduct, though sometimes this fixed amount may vary. (WHY!!!!!)
VARIABLE amount.
The more the employee earns the more is taken off.
The program knows how to deal with each one depending on what you enter in the TYPE column.
AEO3,CCAEO,CTAEO,EA are Variable deductions.
CTAEO & AEO3 table of deductions
Weekly Monthly Deduct%
0 0 0
55 220 0
100 400 3
135 540 5
165 660 7
260 1040 12
370+ 1480+ 17
CTAEO7 table of deductions
Weekly Monthly Deduct%
0 0 0
75 300 0
135 550 3
185 740 5
225 900 7
355 1420 12
505+ 2020+ 17
employeedetailsattac 23/03/13
Created with the Personal Edition of HelpNDoc: Easily create EBooks