PART 1: DATES, DEFINITIONS AND OBLIGATIONS
next time payment of earnings is made. Failure to comply with an order is an offence subject to a fine.
No fine will apply where the first payday falls within 7 days of the order being received, as it is not reasonable to expect the employer to be able to comply until the next pay day. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS The employer may deduct a £1 administration fee for each deduction made, but only if doing so does not reduce wages below that of the NMW/NLW, in force at the time, and must advise the employee about each deduction. A Fines AEO has the power to block the operation of a student loan. 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: • disability pension • statutory maternity, adoption, paternity and shared parental pay • guaranteed minimum pension (as provided by an occupational pension scheme). Deductions can only be made from the attachable earnings after deduction of: • PAYE Income Tax and National Insurance contributions • superannuation or pension contributions (excluding free standing additional voluntary and stakeholder pension contributions).
Magistrates’ Courts Fines AEOs - Fixed Rate Tables from 5th April 2004 No printing, copying or reproduction permitted. Table A - Deductions from Weekly Earnings Net earnings Deduction rate % Not exceeding £55 0 Exceeding £55 but not exceeding £100 3 Exceeding £100 but not exceeding £135 5 Exceeding £135 but not exceeding £165 7 Exceeding £165 but not exceeding £260 12 Exceeding £260 but not exceeding £370 17 Exceeding £370 17% in respect of the first £370 and 50% in respect of the remainder
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