Arrestment Of Earnings (scotland)
• Conjoined Arrestment Orders (CAOs) - a combination of two or more EAs or CMAs.
In the case of Earnings Arrestments the court notifies the amount of the debt and the employer applies the deduction to net earnings with reference to a set of prescribed tables. The order comes into force on the day the employer receives it and should be actioned on the next payday. The Act defines arrestable earnings as wages/salary, fees, commission, pension, SSP (but not a disability pension) but does not include SMP, SAP, OSPP or ASPP. With ASPP having been withdrawn on 6th April 2015 the new ShPP is equally ignored when determining the arrestable earnings. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Arrestable earnings are reduced by the deduction of tax, NICs, child support DEOs, pension contributions (apart from those to stakeholder and Group Personal Pension Plans) including AVCs if they are not freestanding. On receipt of an EA the employer must: • make a deduction from the debtor’s net earnings every pay day using the supplied tables and pay that deduction over to the arresting creditor (named on the order) • cease deductions once the debt is fully paid or the debtor leaves that place of employment. On receipt of a CMA the employer must: • make a deduction, as specified in the order, from the debtor’s earnings every pay- day applying the daily protected earnings figure of £15.12 (from 6th April 2013) before deductions are calculated. (This figure was £13.64 prior to 6th April 2013) • pay that deduction over to the arresting creditor (named on the order).
Arrestment Tables (Scotland) Deduction rates from 30th November 1995 to 2nd December 2001
Monthly Earnings No printing, copying or reproduction permitted. Daily Earnings Up to and incl. Dedn. Over Up to and incl. Dedn Over Up to and incl. £ £ £ £ £ £ £ 35 Nil 152 Nil 5 40 1 152 170 5 5 6 45 2 170 185 8 6 7 50 3 185 200 11 7 8 55 4 200 220 14 8 9
Weekly Earnings
Over
Dedn.
£
£
0.15
35
0.30
40
0.45
45
0.60
50
1.00
31
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