Income Withholding Order/Notice for Support forms are issued by Child Support when employment information is obtained. Employers must start withholding and remitting payments upon receipt of the Income Withholding Order/Notice for Support form. Payments must be remitted within 7 business days of the pay date.
Child Support issues income withholding orders to income payers when income is identified.
- Income payer - Any person, partnership, firm, corporation, limited liability, association, political subdivision, or department or agency of the state or federal government owing income to an obligor. This also includes the obligor if the obligor is self-employed.
- Income - Any form of payment, excluding public assistance benefits, owed to an obligor, for example: wages, workforce safety and insurance benefits, unemployment compensation, and retirement benefits.
- Start withholding upon receipt of the income withholding order.
- Remit payments within 7 business days of the pay date/date of withholding.
- Provide the remittance identifier and pay date on each payment. The remittance identifier is listed on the income withholding order.
- An employer with more than 25 employees at any time and has received more than 4 income withholding orders must remit payments electronically.
- If an employer believes that complying with the electronic remittal requirement will cause difficulty, a waiver can be requested by contacting Employer Relations.
- Withhold no more than 50% of the employee’s disposable income. Payment of less than the ordered amount must include the payroll calculation.
- Employers may combine withheld amounts for multiple employees into a single payment. The amount attributable to each employee must be provided.
- Continue to withhold and remit payments until notified by Child Support.
- Honor the Child Support income withholding order before all other actions against the same income. Federal tax levies in effect before the Child Support income withholding order must be withheld before child support.
- Notify Child Support of the employee’s temporary layoff or termination with 7 business days of the separation.
- When processing multiple income withholding orders for the same employee
- If all are North Dakota Child Support income withholding orders – withhold and remit the amounts provided in the income withholding orders. If the disposable income cap is reached, remit 50% of the disposable income and include a payroll calculation with the payment.
- If there are multiple state withholding orders – withhold and remit according to each income withholding order. If the disposable income cap is reached, prorate payments based on the current monthly obligations.
Employers may withhold and retain an additional fee of $3.00 per month from the employee’s income to cover expenses involved in transmitting payments.
Electronic Income Withholding
The Electronic Income Withholding Order (elWO) process is managed by the federal Office of Child Support Enforcement (OCSE). Through eIWO employers may receive and respond to income withholding orders electronically.
Options for Making Payments
All employers are encouraged to remit payments electronically as it is easy, secure, efficient, and there is no cost to the employer. Employers with 25 or more employees at any time and have received more than 4 income withholding orders must remit payments electronically.
- Employer creates a secure account with Child Support.
- Employer authorizes payments with each pay cycle or establishes reoccurring payments for up to 6 months.
- Preferred by larger employers.
- Employers use their own software to initiate payments in batch format.
- Batch format must be consistent with banking standards (NACHA).
State Disbursement Unit:
PO Box 7280
Bismarck, ND 58507-7280