o Income Tax o Class 1 National Insurance and o Superannuation contributions
As this definition is consistent with that set out for other orders (e.g. Council tax orders) the assumption is that developers (and employers) will apply pension/superannuation contributions as set out above. Irregular earnings - the calculation of irregular earnings has now been amended to bring it into line with the treatment of other orders, such as Council Tax Attachment of Earnings Orders.
The DWP has revised its guidance leaflets and these are both available on the Gov.uk website .
CIPP survey on readiness to action Direct Earnings Attachments
10 April 2014
Are you aware that the issue of Direct Earnings Attachments came into force on 1 April 2014?
The Welfare Reform Act 2012 allows the Department for Work and Pensions (DWP) to ask you, as an employer, to make deductions directly from a customer's earnings. They will do this by asking you to operate a Direct Earnings Attachment (DEA). They do not have to go through the civil courts to do this, unlike the Attachment of Earnings Order (AOE) process, for example. A DEA has its own regulations and operates differently from other orders such as Deduction from Earnings Order (DEO), Attachment of Earnings Order (AEO) and Council Tax Attachment of Earnings Order (CTAEO). A DEA does not replace any of these other orders and in some circumstances employers may receive requests to implement deductions for multiple orders for the same employee.
Local Authorities, who can recover monies resulting from Housing Benefit overpayments, also have the power to issue a Direct Earnings Attachment under this legislation.
Although the routine issue of DEAs came into force on 1 April 2014, there was a pilot running during 2013 so it may be that some employers have already been asked to action one of these orders. The policy team has created a quick survey to find out whether you already knew about DEAs and whether you have processes in place should you receive one. The survey should take less than five minutes to complete and closes on Wednesday 16 April. Thank you in advance for your time.
Autumn Statement
Chancellor to deliver Autumn Statement on 4 December 2013
15 October 2013
On Wednesday 4 December, George Osborne will be setting out the next steps in the government’s plan to secure the economic recovery.
CIPP Policy News Journal
16/04/2014, Page 28 of 519
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