employer’s guide to child support€¦ · as an employer, you are a key partner in washington...

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Employer’s Guide to Child Support

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Page 1: Employer’s Guide to Child Support€¦ · As an employer, you are a key partner in Washington State’s child support program. With your help, over 350,000 children receive child

Employer’s Guide to Child Support

Page 2: Employer’s Guide to Child Support€¦ · As an employer, you are a key partner in Washington State’s child support program. With your help, over 350,000 children receive child

As an employer, you are a key partner in Washington State’s child support program. With your help, over 350,000 children receive child support services through Washington State. Thank you!

This guide is designed to provide you with the information needed to fulfill your responsibilities under federal and state law. This includes reporting newly hired employees, withholding and sending child support payments and enrolling employees and their children in medical insurance plans.

With your support, we can work together to improve the lives of children.

If you have questions, please contact us.

Toll-Free: 800-591-2760

E-mail: [email protected]

DCS Web: www.childsupportonline.wa.gov

Write: Division of Child Support PO Box 11520 Tacoma, WA 98411-5520

Send Payments: WSSR PO Box 45868 Olympia, WA 98504-5868

Child Support Laws:Each section of this Guide includes legal citations from the Code of Federal Regulations (CFR), Revised Code of Washington (RCW), and Washington Administrative Code (WAC).

Law Web Sites:http://www.gpo.gov

http://apps.leg.wa.gov/rcw

http://apps.leg.wa.gov/wac

Tribal Employers:

Employer instructions differ for tribal enterprises and Indian-owned businesses located on reservations or trust land. The sovereign status of each Tribe influences child support procedures. Some Indian tribes have cooperative agreements with the Department of Social and Health Services, Division of Child Support (DCS), while others have their own child support programs, laws and policies. Call us and ask for the Regional Tribal Liaison. Or go to the Tribal Web Site at: www.dshs.wa.gov/esa/division-child-support/tribal-relations

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Page 3: Employer’s Guide to Child Support€¦ · As an employer, you are a key partner in Washington State’s child support program. With your help, over 350,000 children receive child

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Region 2

Region 3

Region 1

P A C I F I CCounty

G R A Y S H A R B O RCounty

J E F F E R S O NCounty

C L A L L A MCounty

M A S O NCounty

T H U R S T O NCounty

L E W I SCounty

S K A M A N I ACounty

C O W L I T ZCounty

C L A R KCounty

K L I C K I T A TCounty

Y A K I M ACounty

K I T T I T A SCounty

P I E R C ECounty

K I N GCounty

C H E L A NCounty

S N O H O M I S HCounty

S K A G I TCounty

W H A T C O MCounty

O K A N O G A NCounty

F E R R YCounty

S T E V E N SCounty

P E N DO R E I L L E

County

S P O K A N ECounty

L I N C O L NCounty

W H I T M A NCounty

A D A M SCounty

G R A N TCounty

D O U G L A SCounty

F R A N K L I NCounty

W A L L A W A L L ACounty

C O L U M B I ACounty

G A R F I E L DCounty

A S O T I NCounty

B E N T O NCounty

KITSAPCounty

YakamaNationCowlitzTribe

MuckleshootTribe

PuyallupTribe

SnoqualmieTribe

QuinaultNation

Chehalis ConfederatedTribe

HohTribe

QuileuteTribe

MakahTribe

Lower Elwha KlallamTribe

SuquamishTribe

Squaxin IslandTribe

NisquallyTribe

StillaguamishTribe

TulalipTribes

NooksackTribe

Upper SkagitTribe

SwinomishTribeSamishNation

Sauk-SuiattleTribe

LummiNation

Colville ConfederatedTribes

SpokaneTribe

KalispelTribe

ColvilleConfederatedTribes

Colville ConfederatedTribes

Jamestown S’KlallamTribe

Port Gamble S’KlallamTribe

SkokomishTribe

S A N J U A NCounty

I S L A N DCounty

Shoalwater BayTribe

WAHKIAKUMCounty

DCS Offices

Everett: Toll-free 800-729-7580 or 425-438-4800

Kennewick: Toll-free 800-345-9981 or 509-374-2000

Olympia: Toll-free 800-345-9964 or 360-664-6900

Seattle: Toll-free 800-526-8658 or 206-341-7000

Spokane: Toll-free 800-345-9982 or 509-363-5000

Tacoma: Toll-free 800-345-9976 or 253-597-3700

Vancouver: Toll-free 800-345-9984 or 360-696-6100

Wenatchee: Toll-free 800-535-1113 or 509-886-6800

Yakima: Toll-free 800-441-0859 or 509-249-6000

DCS Headquarters: Toll-free 800-457-6202 or 360-664-5000

Contact DCSDSHS Regions

Page 4: Employer’s Guide to Child Support€¦ · As an employer, you are a key partner in Washington State’s child support program. With your help, over 350,000 children receive child

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New Hire ReportingWashington State employers must report all newly hired employees to the Washington State Support Registry (WSSR), which is maintained by DCS. We use this information to collect child support.

Labor and Industries and the Employment Security Department also use new hire information to identify fraudulent accident and unemployment claims.

A newly hired employee is defined as one who has never worked for you before, or a former employee who has come back after a separation of at least sixty consecutive days.

Report all newly hired or rehired employees: • Reportwithin20daysofthehireorrehiredate.• Ifthisisyourfirsttimereporting,reporteveryonesinceyourlastquarterlyreport

to Employment Security.• Reportevenifmorethan20dayspassedsinceyouhiredtheemployee.• Reportallhiresregardlessofage,genderorhoursworked.

Include in the report

Employee Information:• Name• Address• SocialSecurityNumber• DateofBirth• DateofHire(firstdaytheemployeeworksforpay.Forarehiredemployee,report

the date the employee returned to work for pay.)

Employer Information:• BusinessName• BusinessAddress• FederalEmployerIdentificationNumber(FEIN)

Reporting Methods:• Internet:https://secure.dshs.wa.gov/dcsonline/ Provides an E-mail Report Confirmation.• Faxreportsto:800-782-0624• Phonereportsto:800-562-0479

Multi-State Employer Registration:EmployersdoingbusinessintwoormorestatesmustregisterwiththeNationalNewHire Program and report all new hires to one state.

Registration options:• Online:https://ocsp.acf.hhs.gov/OCSE/• Fax:410-277-9325• Phone:410-277-9470• Include:Businessname,address,phonenumber,andFederalEmployer

IdentificationNumber(FEIN)Law:45CFR303.108,RCW26.23.040,WAC388-14A-8200

Page 5: Employer’s Guide to Child Support€¦ · As an employer, you are a key partner in Washington State’s child support program. With your help, over 350,000 children receive child

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Wage WithholdingStateandfederallawrequireDCSissueawageorincomewithholdingnoticewhenan employee’s child support order contains withholding language.

DCS sends a withholding notice even if the employee (or independent contractor) is not behind in child support payments.

• Noticesareeffectivethedaytheyarereceived.• StateandFederallawsdonotrequireDCStogivetheemployeeadvancenotice.• DCSsendswithholdingnoticesbyregularmail,certifiedmailorpersonalservice.• Youmustreturnthe“Answer”formwithin20daysafterreceivingthenotice.

Withholding:• WithholdtheamountaskedforontheformandsendittoDCSwithin7working

days of each payday.• Statelawdoesnotallowwithholdingofmorethan50percentoftheemployee’s

net income (disposable earnings).• Disposableearningsarethewagesleftaftertakingouttaxesandmandatoryfees.• TaxdeductionsincludeFICA,incometaxes,LaborandIndustries(unemployment

insurance).• Feesincludeuniondues,andsomeretirementdeductions.• Wagesofanindependentcontractororemployeeincludebonuses,commissions

and draws against earnings. • Tipsandgratuitiesunderanemployer’scontrolare subject to collection action. • Converthousing,rentandotherbenefitspaidinsteadofwagestodollaramounts

and count them as part of net wages.

Other States’ Withholding Orders:• ThefederalincomewithholdingordermaycomefromWashingtonoranyother

state.• FollowWashingtonStatelawanddonotexceedthe50percentofnetwithholding

limit.• Ifyoureceiveordersfrommorethanonestatetellingyoutowithholdfromthe

parent’s earnings, call us immediately at: 800-457-6202.

Failure to Withhold:• DCSholdsemployersresponsibleforpaymentofallchildsupportmoneyrequired

to be taken from wages.• Yourfailuretohonoranotice,ordeductandsendwagestoDCScanresultina

finding of liability for the full child support debt and a fine.

Page 6: Employer’s Guide to Child Support€¦ · As an employer, you are a key partner in Washington State’s child support program. With your help, over 350,000 children receive child

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Calculating Payroll:• Thewithholdingordertellsyoutowithholdaspecificamounteachpayperiod

(monthly, semi-monthly, biweekly, or weekly).

Fee for Administrative Set-up:• Employerscantakeaonetimefeeof$10fromtheemployee’swagesandcan

take$1fromeachfuturepaycheck.

Release:• Donotstoptakingpayrolldeductionsuntilyoureceiveanofficialwrittenrelease

from DCS.

Employee Termination:• TellDCSimmediatelywhenanemployeenolongerworksforyou.• Stateandfederallawsdonotallowanemployertoendtheemploymentorrefuse

to hire an individual because they have a child support order.• Iffoundliableincourt,theemployercanbechargedapenaltyofdoublethe

employee’s lost wages plus attorney’s fees.

Employee Questions:• ReferemployeeinquiriestotheDCSFieldOfficelistedonthenotice.Law:45CFR302.32,45CFR303.100,RCW26.23.060,RCW26.23.080,RCW26.23.090,WAC388-14A-4000

Page 7: Employer’s Guide to Child Support€¦ · As an employer, you are a key partner in Washington State’s child support program. With your help, over 350,000 children receive child

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Electronic Funds Transfer (EFT)DCS encourages employers to send withheld support money by Electronic Funds Transfer using Electronic Data Interchange (EFT/EDI).

EFT/EDI transactions are cheaper, faster, and safer to send and receive than paper checks. DCS offers several free EFT/EDI choices to meet the needs of any size employer.

Internet: https://secure.dshs.wa.gov/dcsonline/ • DCSChildSupportOnlinePaymentServices(DCSOnline),availablethrough

Secure Access Washington (SAW), is secure, providing 128-bit encryption.• DCSOnlineoffers“on-line”authorization.• Tomakepayments,userscreatetheirownUserID,password,andregistertheir

bank account. • Youcanbuildanemployeedatafilewithinthewebsiteoruploadanexistingpayroll

file and change it as needed. • Selectpaymentdeliverydates.• Schedulefuturepayments.• Asinglebankdebittransactionhandlesmultipleemployeepayments.• DCSOnlineisflexibleandconvenient.Repetitive Automated Clearing House (ACH) Debit:• EmployersauthorizeDCStoautomaticallytakethepaymentfromtheirbank

account.• Deductionshappenonthesameday(s)eachmonthuntiltheemployertellsDCSto

stop.• Repetitivedebitworkswellforemployerswitharelativelysmall,stablework-force,

when employee payment amounts do not change.

ACH Credit• FundsaretransferredtotheDCSbankaccountusinganACHcredittransaction

similar to a direct deposit. • TheemployeeidentificationandpaymentinformationissentintheformofanEDI

addenda record through the ACH network with the EFT payment. • EmployersshouldcontacttheirownfinancialinstitutiontodetermineitsEFT/

EDI capabilities, to seek assistance with formats, standards, and technical requirementstoimplementthisapplication,andanycostsassociatedwiththesetransactions.

• DCScanacceptpaymentsintheCorporateCreditorDebitwithaddenda(CCD+)and Corporate Trade Exchange (CTX) standardized child support formats.

For more detailed information, call 800-468-7422 or 360-664-5103

Law:45CFR303.6,RCW26.23.070

Page 8: Employer’s Guide to Child Support€¦ · As an employer, you are a key partner in Washington State’s child support program. With your help, over 350,000 children receive child

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Medical Insurance EnrollmentDCSsendstheNationalMedicalSupportNotice(NMSN)withanOrdertoWithhold Income or by itself.

TheNMSNcontainstwoseparatesections–PartAandPartB:

Part A contains the following:

• CoverLetterforPartA,NoticetoWithholdforHealthCareCoverage.• PartA,NoticetoWithholdforHealthCareCoverage.• EmployerResponseform.• InstructionstoEmployer.

Part B contains the following:

• CoverLetterforPartB,MedicalSupportNoticetoPlanAdministrator.• WashingtonStateAddendumtoBox2ofPlanAdministratorResponse.• PartB,MedicalSupportNoticetoPlanAdministrator.• PlanAdministratorResponseform.• InstructionstoPlanAdministrator.

Enrolling both the employee and the children:• ThepremiumlimitshownontheNMSNappliesonlytotheextracostthe

employee pays for the children’s coverage.• Example:

Employeepluschildren $85eachmonth Employeeonlycost -33eachmonth

Costofchildren’scoverage $52eachmonth

Inthisexample,thepremiumlimitontheNoticeis$60.Thecostofaddingthechildrenis$52($8lessthanthepremiumlimit).Theemployermustenrollboththe employee and children.

Medical insurance provided through a union:• SendtheentirePartBsectiontotheunion’sthirdpartyadministratorwithin

20businessdaysafterthedateoftheNotice.

Insurance benefits handled by a third party:• SendtheentirePartBsectiontothebenefitsofficewithin20businessdays

afterthedateoftheNotice.

Page 9: Employer’s Guide to Child Support€¦ · As an employer, you are a key partner in Washington State’s child support program. With your help, over 350,000 children receive child

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Employers handling their own enrollments:• FollowthePartA,“InstructionstoEmployer”andPartB,“InstructionstoPlan

Administrator”.• Enrollthechildrenintheemployee’sinsuranceplanorinaninsuranceplanthatis

available within the premium limit stated in the notice. • Medicalinsuranceenrollmenthaspriorityoverdentalinsuranceenrollment.• Iftheinsurerrequiresemployeeenrollmenttoenrollthechildren,enrollboththe

employee and children. [SeetheUnlawfulRefusaltoEnrollparagraphinthe“InstructionstoPlan

Administrator”.]• Withholdthepremiumfromtheemployee’swagesandforwardthepremiumtothe

insurance company.• Completethe“PlanAdministratorResponse”formandthe“WashingtonState

AddendumtoBox2ofPlanAdministratorResponse”.• SendbothformstoDCSwithin40businessdaysafterthedateoftheNotice.

More than one notice for an employee:• DCSsendsaseparateNMSNforeachchildsupportcaseanemployeemayhave.• AddtheinsurancepremiumsofallNMSNstofindthetotalpremiumlimit.

Do not enroll the children when:• Thechildren’sportionoftheinsurancepremiumexceedsthelimitstatedonthe

Notice(s)orwhen:• Thechildren’sportionoftheinsurancepremiumplustheamounttakenforchild

support exceeds 50 percent of the employee’s net disposable earnings.• MarkBox5onthe“EmployerResponse”form,andnotethepremiumamount.• Returnthe“EmployerResponse”formtoDCS.

Page 10: Employer’s Guide to Child Support€¦ · As an employer, you are a key partner in Washington State’s child support program. With your help, over 350,000 children receive child

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No medical insurance offered:• MarkBox2or3onthe“EmployerResponse”formandreturntheformtoDCS

within20businessdaysafterthedateoftheNotice.

Removing Children from the Insurance Coverage:• DCSsendsawrittenReleasewhentheemployeeisnolongerobligatedtoprovide

medical insurance for the children.• TheReleasemeanstheemployerdoesnothavetoenroll,orkeepthechildrenonthe

plan(s), if the employee chooses to drop them from coverage.• Donotremovethechildrenfromtheinsuranceplan(s)unlesstoldtodosobythe

employee. The employee may want to keep the children on the insurance plan(s) voluntarily.

• Theemployercanremovethechildrenfromtheinsuranceplan(s)withoutareleasewhen the children no longer meet the eligibility rules of the plan(s).

• TellDCSwhenchildrenareremovedfromcoverageoraremovedtoanewinsurancecarrier.

For More Information about Medical Insurance Enforcement and Enrollment• Visitourwebsitehttps://www.dshs.wa.gov/esa/faq?field_topic_value=childmedical• SeeTopic:NationalMedicalSupportNotice• SeeTopic:MedicalQ&A• CalltheDCSfieldofficethatsentyoutheNMSN

Law:45CFR302.80,45CFR303.30,45CFR303.31,45CFR303.32,RCW26.09.105,RCW26.18.180,RCW26.18.170,RCW26.23.050(5),WAC388-14A-3125,WAC388-14A-4100through4175,RCW48.01.235

Page 11: Employer’s Guide to Child Support€¦ · As an employer, you are a key partner in Washington State’s child support program. With your help, over 350,000 children receive child

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Employer Authorization Agreement for Electronic Funds Transfer (EFT) of Child Support PaymentsWritten authorization is not needed for Internet www.dcsonline.dshs.wa.gov. Use for ACH Credit Authorization or Repetitive Debit

Authorization

BusinessNameFEINDateoffirstpayment(optional)

Contact Person Title Phone

MailingAddressEmailAddress

City State Zip

EFT Options:

ACH Credit with Addenda

CCD+CTX

TheWashingtonStateDivisionofChildSupport(DCS)isherebyrequestedtograntauthorityfortheabovenamedbusinesstoinitiate

ACH CREDIT transactions to the DCS bank account for child support payments.

DCSbankaccountinformationwillbesenttoyouuponreceiptofthisform.**AuthorizationisNOTgrantedforDEBITentriestothe

DCS bank account.

Signature Title Date

For Repetitive Debits, complete this section:

ACH Debit (Repetitive-DCS Initiated)

NumberofEmployees

Date(s)ofPayment(Datesofthemonth–mustbenumeric)

Attach detailed listing with name, social security number and amount for each employee.

The Washington State Division of Child Support is hereby authorized to initiate debit entries to the bank account identified below, and

the bank is authorized to debit such account. This authority is to remain

in effect until mutual agreement between the Employer and DCS.

Signature Title Date

BankName

Branch Address Branch Telephone

ABARoutingNumber AccountNumber(Pleaseattachavoidedcheckforverification.)

Page 12: Employer’s Guide to Child Support€¦ · As an employer, you are a key partner in Washington State’s child support program. With your help, over 350,000 children receive child

DSHS 22-709 (Rev. 6/15)

DIVISION OF CHILD SUPPORT EFT PO BOX 9010 OLYMPIA WA 98507-9010

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PLACESTAMPHERE

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Artwork for User Defined (4.24" x 5.375")Layout: CRM with IMB.LYTJuly 7, 2010

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IMPORTANT: DO NOT ENLARGE, REDUCE OR MOVE the FIM and POSTNET barcodes. They are only valid as printed! Special care must be taken to ensure FIM and POSTNET barcode are actual size AND placed properly on the mail piece to meet both USPS regulations and automation compatibility standards.

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