PART 1: DATES, DEFINITIONS AND OBLIGATIONS
on points attributable to age, 18–30, and having sufficient funds, for 2021/22 this is £2,530, to maintain and accommodate themselves in the UK without recourse to public funds.
SEASONAL AGRICULTURAL WORKERS SCHEME (SAWS) A scheme that closed at the end of 2013 that served as a means of bringing in short-term labour to gather the harvest. It was closed when Bulgarian and Romanian nationals had all work restrictions removed from 1 January 2014 so expanding the pool of EEA labour such that SAWS was no longer needed. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS ATTACHMENT OF EARNINGS ORDERS (AEOs) (See also Arrestment of Earnings - Scotland) There are seventeen types of order that an employer may be asked to operate against earnings, they are commonly referred to by the generic term court, or statutory orders but are enacted under: • The Attachment of Earnings Act 1971, Debtors (Scotland) Act 1987, and The Magistrates Courts (Northern Ireland) Order 1981 • The Local Government Finance Act 1988 by Local Authorities for the purpose of collecting Council Tax (CTAEOs) • The Child Support Act 1991, The Child Maintenance and other Payments Act 2008 and the Child Support (Northern Ireland) Order 1991 for the purpose of collecting child maintenance (DEOs). • The Courts Act 2003 - Schedule 5 Fines Orders • The Welfare Reform Act 2012 and the Welfare Reform (Northern Ireland) Order 2015 – collection of benefits overpayments • The Social Security (Overpayment and Recovery) Regulations 2013. AEOs usually state an amount to be deducted from net attachable earnings, although CTAEOs, Schedule 5 Orders, Scottish Arrestments, DEOs from 2013 and Direct Earnings Attachments (see below) require the employer to calculate the amount deductible using a set of tables or a set formula. No printing, copying or reproduction permitted. For the purpose of calculating the ‘attachable earnings’ prior to deduction of an AEO, gross attachable earnings are defined as: • wages and salary (including overtime, bonuses, fees and commission) • pension (service pension) and compensation for loss of employment • Statutory Sick Pay • holiday pay or other pay advances, but excluding: • a disability pension • statutory maternity, adoption, ordinary/additional paternity pay and shared parental leave payments • guaranteed minimum pension (as provided by an occupational pension scheme),
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