DIRECT EARNINGS ATTACHMENT – UPDATE TO THE EMPLOYER’S GUIDE
23 April 2013
The Department for Work & Pensions have updated their Employer’s Guide to Direct Earnings Attachments (DEA).
The Employer’s Guide aims to provide the employer with a guide on how to operate and make payments for a Direct Earnings Attachment if asked to implement a Direct Earnings Attachment during the pilot period, which began on 8 April 2013.
Be aware that a dedicated helpline 0845 600 0685 has been provided to assist employers who receive a letter requesting them to operate a DEA.
Direct Earning Attachments
17 October 2013
The Department for Work and Pensions (DWP) has developed detailed Direct Earning Attachment (DEA) guidance through consultation with employer and payroll software development representatives.
The guidance deals with the procedures to follow when implementing a Direct Earnings Attachment issued by the Department for Work and Pensions.
The guide will be published shortly by the DWP on GOV.UK but in the meantime, members can download the guide through this link .
DWP Publish V4 of Employer Guide to Direct Earnings Attachments
18 November 2013
The Department of Work & Pensions has published updated guidance for employers on Direct Earnings Attachments.
Version 4 of Direct Earnings Attachment: an employer’s guide can be on found on GOV.UK alongside the more detailed guide for employers and software developers.
Revised guidance for dealing with Direct Earnings Attachments
4 February 2014
The Department for Work and Pensions (DWP) has issued revised guidance for dealing with Direct Earnings Attachments (DEAs).
The changes relate to how pension contributions should be considered when calculating net earnings, and how irregular earnings should be calculated.
Net earnings – in the original guidance all pension contributions were deducted from gross earnings, along with Income Tax and National Insurance contributions, in order to arrive at a net earnings figure. It has now been agreed that Stakeholder Pensions and Free Standing AVCs are excluded from this calculation. The DWP guidance leaflet therefore now states:
for the purposes of calculating a DEA deduction, net earnings means earnings after the deduction of:
CIPP Policy News Journal
16/04/2014, Page 27 of 519
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