Employers should remit the maximum of the applicable CCPA limits for the NCP.
CCPA Limits: The limits provided in the CCPA are 50 percent of disposable earnings if the parent who pays child support has a second family and 60 percent if there is no second family. These limits are each increased by 5 percent (to 55 and 65) if payments are in arrears for a period equal to 12 weeks or more.
The Child Support Services (CSS) agency has rules in place that deal with how the amounts of child support are allocated between cases.
Employers should remit the amount, with the applicable case numbers, but not worry about allocating the funds.
Employers can review the NCP’s W-4 to determine if they have selected the option that they have dependents.
If a dependent option was chosen or the employer does not have access to the W-4, the employer should assume the NCP has dependents and use the CCPA limit that is relevant to the NCP’s arrearage status (the arrearage status should be reported on the IWO).
After November 1, 1990, every child support order entered or modified and enforced by a child support agency was subject to income withholding. [42 U.S.C. Section 659, 12 O.S. Section 1171.3]
Oklahoma law requires that all IWO payments be paid through the Centralized Support Registry [43 O.S. § 413 ].
Yes. Employers are required to honor IWO’s for contract employees.
Definition of income – “income” means income from any source and includes, but is not limited to, income from salaries, wages, commissions, bonuses, dividends, vacation pay, severance pay, pensions, rent, interest income, trust income, annuities, compensation as an independent contractor, social security benefits, workers; compensation benefits, unemployment insurance benefits, disability insurance benefits, gifts, prizes, and any form of periodic payment to an individual regardless of source, and any other payments made by any person, private entity, federal or state government, school district, or any entity created by law. [56 O.S. §237.7 (7)(a)]
A child support income-withholding order/notice must be paid before all other garnishments, with one exception. The only withholding that takes precedence over child support is a Federal (IRS) tax levy entered prior to when the underlying child support order was established.
It is the date that the child support order is established, and not the date the withholding order/notice is served on the employer, that determines precedence.
Yes. If there is money left over from current support, but not enough for medical, the extra amount may be paid toward the arrears.
Employers should return the medical documents received that the cost of medical coverage exceeds the CCPA limits.
Yes. We suggest employers to have the NCP sign a consent release if they choose exceed the CCPA limits.
The consent release will protect the employer if the NCP disputes the amount of deductions.
If all of the cases are Oklahoma cases, you can make one payment and list the case numbers/social security numbers and the State Disbursement Unit (SDU) will determine the allocation.
Otherwise, use the method of the state in which the employee works to determine allocation methods. Oklahoma uses a prorated method.
Please keep in mind that if an employee has multiple cases, he/she may not have enough income to satisfy all of the income withholding once the percentage limits for withholding child support are applied.
By Oklahoma law, current support is always paid first, then arrears. [56 O.S. §240.2 (D)(6)]
If the NCP earns enough wages to cover the medical insurance for the duration of the seasonal work, the coverage should be added per the NMSN.
If the NCP’s employment status (sporadic work hours, etc.) cause them not to continuously earn enough wages for the medical coverage to be consistent, employers are not required to enroll and disenroll the NCP or his obligated children.
Employers must notify CSS that the situation would exceed the CCPA limits.
Once CSS is notified of the situation, the information is turned over to the district office.
The office may choose to modify the order or have the NCP obtain adequate private coverage.
On July 1, 2009, Oklahoma law will change and allow orders to contain a provision for “cash medical”. Cash medical will assign a dollar figure owed for medical support for those NCP’s that do not have medical coverage available or where the cost is prohibitive.
Employer should mark option 4 under the “Employer Response” section of the NMSN and return the document to CSS.
(Option 4: State or Federal withholding limitations and/or prioritization prevent the withholding from the employee’s income of the amount required to obtain coverage under the terms of the plan.)
Once CSS is notified of the situation, the information is turned over to the district office. The office may choose to modify the order or have the NCP obtain adequate private coverage.
On July 1, 2009, Oklahoma law will change and allow orders to contain a provision for “cash medical”. Case medical will assign a dollar figure owed for medical support for those NCP’s that do not have medical coverage available or where the cost is prohibited.
Employers are required to honor the NMSN regardless of whether or not the NCP states they have private coverage.
The NCP’s should be directed to contact the CSS call center at (800) 522-2922. If CSS determines the private coverage is adequate, they will send a termination of the NMSN to the employer to discontinue the medical coverage.
Currently, Oklahoma law does not require that employers report lump sum or bonus payments to CSS.
Definition of income: “income” means income from any source and includes, but is not limited to, income from salaries, wages, commissions, bonuses, dividends, vacation pay, severance pay, pensions, rent, interest income, trust income, annuities, compensation as an independent contractor, social security benefits, workers; compensation benefits, unemployment insurance benefits, disability insurance benefits, gifts, prizes, and any form of periodic payment to an individual regardless of source, and any other payments made by any person, private entity, federal or state government, school district, or any entity created by law. [56 O.S. §237.7 (7)(a)]
If employers are willing to deduct child support from a NCP’s lump sum/bonus, CSS is only interested in interception funds in excess of $200.00.
CSS notifies employers to take the maximum of the CCPA limits. CSS determines if they wish to intercept the entire lump sum/bonus and will send a lien accordingly.
An employer will be put on the NSF list if they have a check returned unpaid or non-sufficient funds or they put a stop payment on a check and do not notify CSS.
If the employer's bank causes the employer to be put on the NSF list, the employer may submit a letter from their bank to be removed from the list.
Also, if employers notify CSS of a pending problem with a payment and will reissue the bad check, CSS will not put them on the NSF list.
Once an employer has been put on the NSF list, they must remit all future payments via cashier's check or money order until they are removed from the list.
Employers are typically kept on the NSF list for a year.
The employer must make twelve (12), consecutive months' worth of “good” payments to be removed from the list.
Note: The NSF list is based on the employer, not the bank. Changing banks or accounts will not negate the NSF list.
Payments will still be refused. If an employer was placed on the NSF list due to their bank's error, a letter from the bank will allow the employer to be removed form the list.
The employer is required by law to follow the instructions on the Notice/Order to Withhold Income for Child Support.
Failure to do so makes the employer liable for up to the accumulated amount that should have been withheld according to the income withholding notice as well as fines and interest on the amount that should have been withheld. [56 O.S. §240.2 (D)(5)].
The fine is $200 each time the employer fails to withhold the support.
The Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) of 1996 modified Title IV-D of the Social Security Act and requires states to establish a central unit for receipt and disbursement of child support. Oklahoma Statutes were amended in Title 43, Section 413 to create the Oklahoma Centralized Support Registry and implement this federal law. The Oklahoma Centralized Support Registry helps employers reduce expenses and paper work in processing wage withholding for child support payments by allowing them to send all payments to a single location.
There are generally three types of child support payments: IV-D case payments are for families receiving child support services from Child Support Services (CSS). Child support payments are deducted from an employee’s wages or other forms of income. The check is made out to Oklahoma Department of Human Services (preferred) or Child Support Services and mailed to the Centralized Support Registry. CSS calls these payments "IV-D" (four - D) payments.
Intergovernmental case payments are those payments deducted from an employee’s wages or other form of income and sent to a Child Support Agency in another state, country or a Tribal Jurisdiction.
Non IV-D case payments are those payments deducted from an employee’s wages or other form of income based on an Oklahoma court order. CSS calls these payments "Non IV-D" (non four - d) payments. Child support payments are deducted from an employee’s wages or other forms of income. The check is made out to Oklahoma Department of Human Services (preferred) or Child Support Services and mailed to the Centralized Support Registry.
This new process involves payments for Non IV-D cases. According to the state and federal statues, all payments currently being mailed to an individual parent, custodian or private attorney must now be mailed to the Oklahoma Centralized Support Registry.
Yes, if child support payments are being withheld.
Employers only fill out the form once on each employee.
If the information is in the court order, please complete that part of the form.
It is necessary to fill out the Data Sheet the first time.
Ten working days.
Make payments payable to the Oklahoma Department of Human Services. Include the following information with the payment:
- Payer’s (employee) first and last name
- Payer’s Social Security number
- Family Group Number (FGN)
Employers should combine all payments, both IV-D and non IV-D, and send in one check (unless you have signed up for Electronic Funds Transfer (EFT) to the Oklahoma Centralized Support Registry. Attach the detailed breakdown of the payer information that makes up the check. The breakdown should be provided for each employee who has wages included in the check.
Oklahoma Centralized Support Registry
PO Box 268849
Oklahoma City, OK 73126-8849
Oklahoma offers Electronic Funds Transfer (EFT) as an option to transmit child support payments. Please call 522-2273 in the Oklahoma City call area or 1-800-522-2922 for information.
No. State and Federal laws mandate that payments be sent to the Centralized Support Registry.
The Centralized Support Registry will "pass through" the non IV-D payments to the custodial person designated by the income assignment. By pass through we mean the income assignment receipt is first sent to Centralized Support Registry to be recorded and the payment is then sent to the custodial parent.
Child Support Services is a part of the Department of Human Services. CSS administers the program with in-house staff and through contracts with local district attorneys and non-profit agencies. In December 1974, the U.S. Congress amended Title IV of the Social Security Act by adding Part D – Child Support and Establishment of Paternity. Title IV-D required each state to designate an organization to administer a plan for enforcing child support. Services provided by CSS to parents under this law are called IV-D cases.
Non IV-D cases refer to all child support cases within Oklahoma other than Title IV-D cases. Generally, these cases are enforced privately by the custodial party (obligee) or noncustodial parent (obligor) or their attorney.
Unfortunately, there are numerous reasons employers may receive duplicate forms.
One reason could be time-frames. The CSS system is designed to resend forms if they have not been received back by a certain date.
Other reason could be: an employer is listed multiple times on one case, after an employer has been removed Federal Quarterly Wages or Federal New Hire repopulates the employer information or CSS staff can mistakenly regenerate documents.
One of the goals of CSS is to reduce the number of duplicate documents. We encourage employers to contact CSS if this problem occurs.
Due to confidentiality issues, CSS cannot release detailed information about a NCP’s case to anyone but the NCP or their designated Power of Attorney.
We can release the standard information about IWO’s and medical coverage, but nothing else.
The CP should be directed to contact the CSS call center at (800) 522-2922.
If the CP continues to contact the employer, please contact CSS to inform us of the situation.
CP’s are instructed NOT to contact employers about their child support cases.
The NCP’s should be directed to contact the CSS call center at (800) 522-2922.
Employers are required to honor the IWO and NMSN’s they received. The NCP should contact child support.
If an error has occurred, CSS will notify the employer to stop the withholding.
The NCP’s should be directed to contact the CSS call center at (800) 522-2922.
Employers are required to continue withholding until an IWO termination is received from CSS
CSS policy states: "CSS is not responsible for overpayment, underpayment, nonpayment, misdirection of payment, or other distribution error caused by either incorrect payments or information submitted to CSS, or CSS receiving no information or payment.
CSS does not attempt to recover, redirect, forward, repay, or otherwise correct this type of error."
Meaning, CSS will not refund money that has been already distributed.
