Wage Garnishment Calculator

Wage Garnishment Calculator ReVerify Consulting 2026 Tax Year

Calculate the maximum garnishable amount under federal law. Enter employee pay details and select the garnishment type to see results for the current pay period.

Garnishment Analysis

Garnishment Type Max Withholding % of Disposable Take-Home After

When an employee has multiple active garnishment orders, federal priority rules determine which get paid first and whether lower-priority orders are reduced or blocked. Enter the employee's disposable earnings and each active garnishment order below.

Active Garnishment Orders

Priority Distribution Results

Priority Type Ordered Actual Withholding Status

Wage garnishment limits vary significantly by state. Many states offer protections beyond the federal minimum. Click column headers to sort. Use the search box to filter by state name or keyword.

State ▲ Consumer Debt Limit ▲ HoH Protection ▲ Min Wage Factor ▲ Notes ▲

Anti-Retaliation Protections

  • Federal protection (Title III CCPA): An employer may not discharge an employee solely because of a garnishment for any single indebtedness. Violation is a federal crime punishable by a fine of up to $1,000, imprisonment up to one year, or both.
  • Limitation: Federal law does not protect against termination when an employee has garnishments for two or more separate debts. However, many states extend protections further.
  • State protections vary: Some states (e.g., Arizona, Colorado, Maryland) prohibit termination regardless of the number of garnishments. Always check applicable state law.
Warning: Even in states without explicit multi-garnishment protection, terminating an employee with multiple garnishments may expose the employer to wrongful termination claims, especially if timing suggests retaliation.

Withholding Order Processing Timeline

  • Upon receipt: Immediately date-stamp the order and route to payroll. Document the date received, the issuing authority, the employee involved, and the type of garnishment.
  • Employee notification: Most states and federal orders require notifying the employee within a specified timeframe, often the same day or within 5 business days. Provide a copy of the order if required.
  • Implementation: Begin withholding no later than the first pay period after the timeframe specified in the order (commonly the first pay period occurring 7-14 days after receipt).
  • Remittance: Remit garnished funds to the designated agency or party within the time specified in the order, typically within 7 days of the pay date.
  • Record keeping: Retain copies of all garnishment orders, correspondence, and withholding records for a minimum of 3 years (longer in some states).
Best Practice: Create a centralized garnishment log that tracks every order received, its priority, the start date of withholding, payment remittance dates, and any changes or releases. This becomes critical during audits.

Multiple Garnishment Handling Procedures

  • Priority enforcement: Always apply garnishments in order of legal priority: child support/alimony first, then tax levies, then student loans, then consumer debts. Never deviate from the priority stack even if a lower-priority order was received first.
  • Combined limits: Total garnishments cannot exceed the applicable combined maximum (typically 25% for consumer debt, up to 50-65% for child support). When a higher-priority order already consumes the available amount, lower-priority orders must wait.
  • Pro-rata allocation: When multiple orders of the same priority type exist (e.g., two child support orders), allocate proportionally based on each order's required amount.
  • New order notification: When a new garnishment arrives that conflicts with an existing one, notify the issuing agency/court that a prior order has priority and specify how much (if any) is available for the new order.

State-Specific Employer Obligations

  • Processing fees: Many states allow employers to deduct a small processing fee per garnishment (e.g., $3-$12 per deduction). Check state law before deducting.
  • Answer/Response requirements: Some states require the employer to file a written answer or response with the court within a specified period (commonly 20-30 days), disclosing employment status and earnings.
  • Continuing vs. one-time: Confirm whether the order requires ongoing withholding until satisfied or released, or is a one-time levy. IRS levies attach to current wages; the employer withholds each pay period until release. State tax levies vary.
  • Termination reporting: If the employee separates from employment, notify the garnishing agency promptly (within 7-10 days in most jurisdictions). Provide the employee's last known address and new employer if known.

Penalties for Non-Compliance

  • Employer liability for the debt: An employer that fails to withhold after receiving a valid order can become personally liable for the full amount that should have been withheld.
  • Contempt of court: Ignoring a court-issued garnishment order may result in contempt proceedings, including fines and sanctions.
  • IRS penalties: Failure to honor an IRS levy can result in the employer being liable for the amount plus a 50% penalty under IRC § 6332(d).
  • State fines: Many states impose per-violation fines ranging from $100 to $1,000 or more for employers that fail to comply with state garnishment laws.
  • Wrongful termination claims: Terminating a protected employee can result in reinstatement, back pay, attorney's fees, and damages.
Critical: When in doubt, consult legal counsel. The cost of non-compliance almost always exceeds the administrative burden of proper garnishment processing.

Common Employer Mistakes

  • Using gross pay instead of disposable earnings. Garnishment limits apply to disposable earnings (after legally mandated deductions), not gross pay. Over-withholding exposes the employer to employee complaints and potential liability.
  • Ignoring priority rules. Processing garnishments in the order received rather than legal priority order is a common and costly mistake.
  • Failing to track arrears. Child support garnishment percentages increase when the employee is 12+ weeks in arrears. Not tracking this can result in under-withholding.
  • Delayed implementation. Starting withholding late exposes the employer to liability for the missed amounts.
  • Not stopping after release. Continuing to withhold after receiving a release or satisfaction order creates liability for over-withholding and potential employee claims.
  • Miscalculating disposable earnings. Including voluntary deductions (401k, health insurance) when computing disposable earnings inflates the garnishable amount. Only legally required deductions reduce disposable earnings.
  • Inconsistent treatment. Treating garnishments differently for different employees can give rise to discrimination claims.

Key Federal Garnishment Statutes

  • Title III, Consumer Credit Protection Act (15 U.S.C. §§ 1671-1677): Establishes the baseline federal protections for wage garnishment, including the 25% disposable earnings limit for consumer debts and the 30-times-minimum-wage floor. Prohibits employer retaliation for a single garnishment.
  • IRS Levy Authority (IRC § 6331): Authorizes the IRS to levy wages, salary, and other income to collect unpaid federal tax liabilities. The exempt amount is calculated using the standard deduction and personal exemption values for the employee's filing status.
  • Child Support Enforcement (42 U.S.C. § 666): Requires states to have income withholding procedures for child support orders. Sets maximum withholding at 50-65% of disposable earnings depending on circumstances.
  • Higher Education Act (20 U.S.C. § 1095a): Allows administrative wage garnishment of up to 15% of disposable earnings for defaulted federal student loans without a court order.
  • Bankruptcy Code (11 U.S.C. § 362): Filing for bankruptcy triggers an automatic stay that halts most garnishment activity. Exceptions exist for domestic support obligations (child support, alimony).
Reference: The Department of Labor Wage and Hour Division publishes Fact Sheet #30 on wage garnishment protections under the CCPA. Employers should keep this reference accessible to payroll staff.

Garnishment Checklist for Payroll Departments

  • Step 1 — Receive & log: Date-stamp the order immediately. Record the issuing court or agency, case number, employee name, garnishment type, and amounts in a centralized garnishment register.
  • Step 2 — Verify validity: Confirm the order is from a court or authorized agency with jurisdiction. Check that the named employee is currently employed. If the employee is no longer on payroll, notify the issuing authority promptly.
  • Step 3 — Determine priority: Compare against any existing garnishment orders for the same employee. Apply the federal priority stack: child support first, then tax levies, then student loans, then consumer debts.
  • Step 4 — Calculate withholding: Compute disposable earnings correctly (gross minus mandatory deductions only). Apply the appropriate percentage limit for the garnishment type. Factor in any state-specific protections that may be more favorable to the employee.
  • Step 5 — Notify the employee: Provide the employee with a copy of the garnishment order and information about their rights, including how to contest the garnishment if applicable. Many states specify the exact form of notice required.
  • Step 6 — Begin withholding: Start deductions on the pay period specified in the order. If no date is specified, begin on the first pay period that occurs at least 7 days after receipt of the order.
  • Step 7 — Remit payment: Send withheld amounts to the designated payee within the timeframe required by the order or state law (typically 7 business days after the pay date).
  • Step 8 — Document everything: Maintain a complete paper trail including the original order, all calculations, employee notifications, remittance records, and any correspondence with the issuing authority or the employee.
  • Step 9 — Monitor for changes: Watch for amended orders, releases, or new orders affecting the same employee. Update withholding calculations promptly when circumstances change.
  • Step 10 — Handle termination: If the employee separates from employment, immediately notify the issuing authority and provide the employee's last known address. Some states also require disclosure of the employee's new employer if known.

Disposable Earnings: What Counts

  • Deductions that reduce disposable earnings (mandatory): Federal income tax withholding, state and local income taxes, Social Security tax (FICA - OASDI), Medicare tax, state unemployment insurance (where withheld from employee), and any mandatory state disability insurance.
  • Deductions that do NOT reduce disposable earnings (voluntary): 401(k) or 403(b) contributions, health/dental/vision insurance premiums, life insurance premiums, union dues, flexible spending account contributions, charitable contributions, and other elective deductions.
  • Special cases: Court-ordered wage assignments for previous garnishments are generally subtracted before calculating the new garnishment's disposable earnings base. Roth IRA contributions are voluntary and do not reduce disposable earnings.
Common Error: Many payroll systems default to subtracting all pre-tax deductions when calculating disposable earnings. This is incorrect for garnishment purposes. Only legally mandatory deductions should be subtracted. Verify your payroll system's garnishment configuration.

Common questions about wage garnishment law, calculations, and employer responsibilities.

A wage garnishment is a legal order requiring an employer to withhold a portion of an employee's earnings to satisfy a debt. Common types include child support, tax levies, student loans, and consumer creditor judgments. The employer remits the withheld amount directly to the creditor or agency named in the order.
Under Title III of the Consumer Credit Protection Act (CCPA), the maximum garnishment for consumer debt is the lesser of 25% of your disposable earnings or the amount by which your weekly disposable earnings exceed 30 times the federal minimum wage ($7.25/hour = $217.50/week). Some states impose lower limits, meaning you may keep more.
Federal law (Title III of the CCPA) prohibits an employer from terminating an employee solely because of a single garnishment for any one debt. However, this protection does not extend to a second or subsequent garnishment. Some states provide broader protections covering multiple garnishments.
Gross pay is your total compensation before any deductions. Disposable earnings are what remains after legally required deductions such as federal income tax, state income tax, Social Security (FICA), and Medicare are subtracted. Garnishment limits are calculated against disposable earnings, not gross pay. Voluntary deductions like 401(k) contributions and health insurance are generally not subtracted when calculating disposable earnings for garnishment purposes.
When multiple garnishments exist, a legal priority system applies. Child support and alimony have the highest priority, followed by federal and state tax levies, then federal student loans, and finally consumer creditor garnishments. Lower-priority garnishments may be reduced or entirely blocked if higher-priority orders consume the allowable withholding amount.
Texas, South Carolina, Pennsylvania, and North Carolina provide near-total protection against wage garnishment for consumer debts, though garnishment for child support, tax debts, and federal student loans is still permitted in those states. Each state has specific nuances and exceptions, so employees should consult state-specific guidance.
The IRS determines the exempt amount based on your filing status and number of dependents claimed. The calculation uses the standard deduction for your filing status plus the personal exemption amount multiplied by the number of dependents, divided by the number of pay periods in a year. The 2026 values are built into our calculator. Only the amount exceeding the exempt threshold may be levied.
A wage garnishment remains in effect until the debt is paid in full, the court or agency issues a release order, the garnishment order expires by its own terms, or the employee successfully challenges the garnishment in court. Child support garnishments typically continue until the support obligation ends. Tax levies remain until the IRS confirms the liability is satisfied or releases the levy.
Employers must act promptly: acknowledge receipt, verify the employee is on payroll, calculate the correct withholding based on federal and state rules, begin withholding within the time frame specified (often the next pay period), remit funds to the designated agency, and maintain records. Failure to comply can result in the employer becoming personally liable for the garnished amounts.
Yes. Garnishment applies to all compensation that qualifies as "earnings" under federal and state law, which typically includes wages, salaries, bonuses, commissions, and in some jurisdictions, tips. The same percentage limits apply to these forms of compensation as to regular wages.
Disclaimer: This calculator is provided by ReVerify Consulting for educational and informational purposes only. It does not constitute legal, tax, or financial advice. Garnishment calculations involve complex federal and state rules that change frequently. Always verify calculations with current law and consult qualified legal counsel for specific garnishment matters. ReVerify Consulting assumes no liability for decisions made based on this tool.